text: Community Integration. We can help the individual explore their community and make introductions when appropriate. The focus will be on identification of things to do, people resources and transportation lines. More important we will help the individual identify community norms and to recognize other factors which can lead to stigma. The goal is to help people become aware of their community and feel comfortable interacting within it.. We will assist you in confidently accessing resources and social opportunities in your community to equip you to gain the rewards and benefits of full citizenship as a participating member. Assist customers to polish their social skills to enable them to confidently interact in their community or neighborhood and connect with others who share similar interests to them

textbook:
Lesson: Community Integration

**Introduction:** In this lesson, we will learn about community integration and how it can benefit individuals with disabilities. We will discuss the importance of understanding community norms and identifying resources that can enhance one's participation in the community. By the end of this lesson, you will be able to confidently access resources and social opportunities in your community and connect with others who share similar interests.

**Section 1: Understanding Community Integration**

**Topic 1: The Importance of Community Integration**

Community integration is the process of helping individuals with disabilities become active members of their community. It involves helping them identify resources and social opportunities that can enhance their participation in the community. The goal of community integration is to help people with disabilities gain the rewards and benefits of full citizenship as participating members of society.

**Topic 2: Identifying Community Norms**

Community norms refer to the behaviors, customs, and values that are considered acceptable in a particular community. Understanding these norms is crucial for individuals with disabilities because it helps them know what is expected of them and how to behave appropriately in different situations. For example, in some communities, it is common to greet people with a handshake, while in others, it may be more common to greet people with a hug or a kiss on the cheek.

**Topic 3: Identifying Resources**

Resources are the tools, support, and services that individuals need to participate fully in their community. These resources can include transportation, recreational activities, educational programs, and employment opportunities. Identifying these resources is an essential part of community integration because it helps individuals with disabilities access the support they need to live fulfilling lives.

**Section 2: Practical Examples**

**Topic 1: Transportation**

Transportation is an essential resource for individuals with disabilities because it allows them to access different parts of their community. For example, if someone uses a wheelchair, they may need to use a bus that is equipped with a lift to get on and off the vehicle. Public transportation systems often provide information about accessible transportation options on their websites or through customer service representatives.

**Topic 2: Recreational Activities**

Recreational activities are important for individuals with disabilities because they provide opportunities for socialization and leisure. For example, someone with a physical disability may enjoy adaptive sports like wheelchair basketball or adaptive skiing. Many communities offer recreational programs specifically designed for individuals with disabilities.

**Topic 3: Employment Opportunities**

Employment opportunities are essential for individuals with disabilities because they provide a sense of purpose and financial stability. Many communities offer job training programs and employment services specifically designed for individuals with disabilities. These programs can help individuals develop job skills and find employment that matches their abilities and interests.

**Section 3: Self-Debating Discussions**

**Topic 1: The Benefits of Community Integration**

**Question:** What are the benefits of community integration for individuals with disabilities?

**Answer:** The benefits of community integration for individuals with disabilities include gaining the rewards and benefits of full citizenship as participating members of society, enhancing their participation in the community, and accessing resources and social opportunities that can improve their quality of life.

**Topic 2: Overcoming Barriers**

**Question:** What are some barriers that individuals with disabilities may face when integrating into their community?

**Answer:** Some barriers that individuals with disabilities may face when integrating into their community include lack of access to transportation, limited availability of resources, and negative attitudes towards disability.

**Conclusion:**

In conclusion, community integration is an essential part of helping individuals with disabilities gain the rewards and benefits of full citizenship as participating members of society. By understanding community norms, identifying resources, and engaging in self-debating discussions, individuals with disabilities can confidently access resources and social opportunities in their community and connect with others who share similar interests.


text:
Q:

A sum of a closed subspace and a closed one-dimensional space is closed

I'm losing my mind over this question.
For $H$ a Hilbert space, $A,B$ closed subspaces, and $B$ is of dimension $1$, I want to prove that $A+B$ is also closed.
I'm looking for a straightforward proof, with minimum use of high theorems (without Hahn-Banach, etc).
What I did so far was taking a converging sequence in A+B, and mark it as:
$x_k=a_k+\lambda_kv$, for $v$ the base of $B$.
I figured out that I could write the limit, $x$, as $x=P_Ax+P_{A^\perp}$ and do the same on $B$, and maybe work something from there.
I also thought that somehow it would be good to take advantage of the sequence $\lambda_k$ which is in $\mathbb{R}$ resp. $\mathbb{C}$. Maybe prove that it converges somehow..
Thanks so much

A:

If $B\subset A$, there is nothing to prove, so assume $B\not\subset A$, and let $b$ such that $B=\mathrm{span}\{b\}$. Of course, $b\not\in A$, and since $A$ is closed, $d(b,A)$ is positive, where $d$ is the metric induced by the norm. Without loss of generality, $d(b,A)=1$, and then for any $t\in\mathbb{R}$ and $a\in A$, $$\|tb+a\|\geq d(tb,A)=|t|.$$
Now let $(x_n)\subset A+B$ be a converging sequence. Write for every $n$ $\;x_n=t_n b+a_n$, where $t_n\in\mathbb{R},a_n\in A$, and it follows from the above paragraph that $(t_n)$ is a converging sequence. It follows then that so is $(a_n)$ and practically we're done.
Note that we didn't use the inner product, so all the above is true for Banach spaces.

source: minipile

textbook:
Lesson: Proving Closed Subspaces are Closed

Introduction:
In mathematics, proving that a subspace is closed is an essential step in many proofs. In this lesson, we will learn how to prove that the sum of a closed subspace and a closed one-dimensional space is also closed. We will use the concept of converging sequences and the properties of Hilbert spaces to arrive at a straightforward proof.

Prerequisites:
Students should have a basic understanding of Hilbert spaces, subspaces, and converging sequences.

Instruction:
1. Concept: Introduce the concept of a Hilbert space and its subspaces. Define what it means for a subspace to be closed.
2. Problem: Present the problem statement: Prove that the sum of a closed subspace and a closed one-dimensional space is also closed.
3. Solution:
   a. Converging Sequence: Define a converging sequence and its properties.
   b. Proof: Prove that if a sequence converges to a point in the sum of two subspaces, then that point must be in the sum of the subspaces.
   c. Base Vector: Use the properties of Hilbert spaces and the definition of the base vector to show that the sum of the base vector and any point in the other subspace converges to the same point.
   d. Closedness: Conclude that since the sum of the base vector and any point in the other subspace converges to the same point, the sum of the two subspaces is closed.
4. Discussion: Discuss possible variations of the problem and alternative solutions.
5. Glossary: Define key terms used in the lesson.

Conclusion:
In this lesson, we learned how to prove that the sum of a closed subspace and a closed one-dimensional space is also closed. We used the concept of converging sequences and the properties of Hilbert spaces to arrive at a straightforward proof. This skill can be applied to similar problems in mathematics and physics.


text: Choose Your Support. Customer Support. Questions about your order or about the website?. Choose from the following:. Local Support. Questions about a product or a service you see on our site?. Choose from the following:. Categories: Ceramics : Furnace Trays and Pillows. Thermoz Soft Sagger Tray Liners – 1/4" Round, 6/Pkg - American Dental Supply. Thermoz Soft Sagger Tray Liners are designed as the perfect companion for sagger trays. These reusable and durable liners prevent discoloration of porcelain from contaminated trays and protect porcelain work during firing. The high purity ceramic fibers can be recycled to 3200°F.. - Super 3" x 3" size. - Easy to handle and stays in place. - Eliminates clumsy positioning of pins. - Useful for larger restorations. - Customize liners easily with a scissor. - Will not stick to porcelain. Processing.

source: refinedweb

textbook:
Lesson: How to Choose the Right Support for Your Needs

Introduction:
In today's world, there are many options available for customer support. Whether you need help with your order or have questions about the website, it's essential to choose the right support that suits your needs. This lesson will guide you through the different types of customer support and help you decide which one is best for you.

Types of Customer Support:

1. Local Support:
Local support is a type of customer support where you can physically visit the company's office or store to get help with your order or any other issue related to their products or services. This type of support is usually more personalized, and you can get immediate assistance from the company's representatives.

2. Remote Support:
Remote support is a type of customer support where the company's representatives connect to your computer remotely to diagnose and fix any issues you may be experiencing. This type of support is usually done over the phone or via a chat application, and it's ideal for people who don't have time to visit the company's office or store.

3. Email Support:
Email support is a type of customer support where you can send an email to the company's support team, and they will respond to your query within a certain time frame. This type of support is ideal for people who prefer to communicate through writing and don't mind waiting for a response.

4. Social Media Support:
Social media support is a type of customer support where you can reach out to the company's support team through social media platforms like Facebook, Twitter, or Instagram. This type of support is ideal for people who are active on social media and prefer to communicate with the company through these platforms.

How to Choose the Right Support for Your Needs:

1. Determine the urgency of your issue: If you have an urgent issue that needs to be resolved immediately, then local support or remote support would be the best option. However, if you have a non-urgent issue that can wait for a few hours or days, then email support or social media support would be ideal.

2. Consider your preference for communication: If you prefer to communicate through writing, then email support or social media support would be the best option. However, if you prefer to communicate through talking, then local support or remote support would be ideal.

3. Determine the complexity of your issue: If you have a complex issue that requires technical expertise, then remote support or local support would be the best option. However, if you have a simple issue that can be resolved through email or social media, then email support or social media support would be ideal.

Conclusion:
In conclusion, choosing the right customer support depends on your specific needs, preferences, and the urgency of your issue. By considering these factors, you can choose the type of customer support that will best suit your needs and provide you with the assistance you require.


text:
Q:

Solve the equation $\lvert z\rvert^2z-3\overline z=0$

I was trying to solve the equation using the identities $z=x+iy$; $\overline z=x-iy$ and $\lvert z\rvert^2=x^2+y^2$ so as to get
$(x^2+y^2)(x+iy)-3(x-iy)=0$, that is $x^3+x^2iy+xy^2+iy^3-3x+3iy=0$
Now, a complex number is null $\iff Re(z)=Im(z)=0$, therefore
$x^3+xy^2-3x=0\implies x=0\lor x^2+y^2=3$, that is $\lvert z\rvert=\sqrt 3$
$x^2y+y^3+3y=0\implies y=0\lor x^2+y^2=-3$, that is $\lvert z\rvert=-\sqrt 3$
Is it correct to say that the solutions are $z=0$, $z=\sqrt 3$, and $-\sqrt 3$?

A:

HINT:
As $|z|^2=z\cdot\bar z,$
we have $\bar z(z^2-3)=0$

textbook:
Lesson: Solving Quadratic Equations with Complex Numbers

Introduction:
In this lesson, we will learn how to solve quadratic equations with complex numbers. We will start by understanding the basics of complex numbers and then move on to solving equations using them.

What are complex numbers?
Complex numbers are a combination of real and imaginary numbers. They are represented as $a + bi$, where $a$ and $b$ are real numbers and $i$ is the imaginary unit, which satisfies $i^2 = -1$.

How do we represent complex numbers?
We can represent complex numbers in polar form or rectangular form. In polar form, we use $r(\cos \theta + i \sin \theta)$, where $r$ is the magnitude of the number and $\theta$ is the argument. In rectangular form, we use $a + bi$, where $a$ and $b$ are real numbers.

How do we solve quadratic equations with complex numbers?
To solve quadratic equations with complex numbers, we need to use the quadratic formula:

$$x = \frac{-b \pm \sqrt{b^2 - 4ac}}{2a}$$

However, since we are dealing with complex numbers, we need to adjust the formula slightly:

$$x = \frac{-b \pm \sqrt{b^2 - 4ac}}{2a} + \frac{2ai}{1 + a^2}$$

This will give us two solutions, one real and one imaginary.

Example:
Solve the equation $\lvert z\rvert^2z-3\overline z=0$

First, let's rewrite the equation using the identity $z=x+iy$ and $\overline z=x-iy$:

$$(x^2+y^2)(x+iy)-3(x-iy)=0$$

Now, we can expand and simplify the equation:

$$x^3+x^2iy+xy^2+iy^3-3x+3iy=0$$

Using the quadratic formula, we can find the solutions:

$$x = \frac{-3 \pm \sqrt{(-3)^2 - 4(1)(0)}}{2(1)} = \pm \sqrt{3}$$

So, the solutions are $z=0$, $z=\sqrt 3$, and $-\sqrt 3$.

Conclusion:
In this lesson, we learned how to solve quadratic equations with complex numbers using the quadratic formula. We also solved an example to demonstrate how it works. By understanding the basics of complex numbers and applying the quadratic formula, we can solve any quadratic equation involving complex numbers.

Glossary:
- Complex number: A number that is a combination of real and imaginary numbers, represented as $a + bi$, where $a$ and $b$ are real numbers and $i$ is the imaginary unit.
- Polar form: A representation of complex numbers using magnitudes and arguments, represented as $r(\cos \theta + i \sin \theta)$.
- Rectangular form: A representation of complex numbers using real and imaginary parts, represented as $a + bi$.
- Quadratic formula: An equation used to solve quadratic equations of the form $ax^2 + bx + c = 0$.
- Magnitude: The absolute value of a complex number.
- Argument: The angle in radians between the positive real axis and the line connecting the origin to the point on the complex plane.


text: As a small gym our community is very important to us. Although we all come from different walks of life and have individual fitness goals, we all help support each other in achieving them. Our membership does not just give you a gym, it gives you a family.. We host and attend events monthly to bring members of our gym and community together. Our previous gym outings have included: hiking, 5Ks, Tough Mudder, Spartan Race, Kickball, bowling, camping, and rock climbing. We have members that compete at CrossFit and Olympic Weightlifting events. And we routinely BBQ on our patio after classes. We welcome members and non-members alike to join in on the fun!

textbook:
Lesson: The Importance of Community

Introduction:
Community is an essential part of our lives. It provides us with a sense of belonging, support, and shared experiences. In this lesson, we will explore the importance of community and how it can benefit us in various aspects of our lives.

Section 1: What is Community?
- Community refers to a group of people who live in the same area or share common interests.
- Community can provide emotional support, friendship, and a sense of belonging.
- Community can also provide practical support, such as sharing resources or helping each other out.

Section 2: Benefits of Community
- Community can improve mental health by reducing feelings of loneliness and isolation.
- Community can provide opportunities for socialization and connection, which can improve overall well-being.
- Community can provide a sense of purpose and meaning in life.
- Community can provide a support network for times of need, such as during difficult times or major life changes.

Section 3: Examples of Community
- Examples of community include neighborhoods, religious groups, sports teams, clubs, and organizations.
- Community can be found both online and offline.
- Online communities can provide a sense of connection and support for people who may not have access to in-person communities.

Conclusion:
Community is an essential part of our lives. It provides us with a sense of belonging, support, and shared experiences. By actively engaging in our communities, we can improve our mental health, find purpose and meaning in life, and build strong connections with others. Whether it's through volunteering, attending events, or joining a club, there are many ways to get involved in your community. So go out there and get connected!

Glossary:
- Community: A group of people who live in the same area or share common interests.
- Mental Health: The state of someone's emotional and psychological well-being.
- Well-being: The state of being comfortable, healthy, or happy.
- Purpose: A reason for existing or doing something.
- Meaning: A thought, idea, or belief that has significance or importance.


text: of our customers choose GE Appliances Factory Service for fast, reliable service at an affordable price.. Enlist the experts at GE Appliances Factory Service. Call now or use the form to get started.. Call:. Count on GE Appliances Factory Service when it comes to washing machine service in Spring, TX. You’ll benefit from quick, effective repairs for all your GE appliances. Our professional technicians arrive in a van full of Genuine GE Appliances Parts, which enables them to resolve a wide range of washing machine issues in a single visit.** So arrange a service with a name you can trust: enlist the experts at GE Appliances Factory Service for a fast and competitively-priced solution to your appliance problem.. To make sure that your Spring washing machine service..

textbook:
**Lesson:**
## Chapter 1: Introduction to Washing Machine Service
In this chapter, we will learn about the importance of washing machine service and why it is essential to maintain our appliances. We will also explore the benefits of choosing GE Appliances Factory Service for our washing machine repair needs.
## Section 1: Why Washing Machine Service is Important
Washing machines are essential appliances in our homes that help us save time and effort in cleaning our clothes. However, like any other machine, washing machines require regular maintenance and service to ensure they function efficiently and safely. Regular washing machine service helps to prevent breakdowns, prolong the life of the appliance, and keep it running smoothly.
## Section 2: Benefits of Choosing GE Appliances Factory Service
GE Appliances Factory Service offers several benefits to customers seeking washing machine service. These benefits include:
- Fast and reliable service: GE Appliances Factory Service technicians are trained professionals who provide quick and efficient service to customers.
- Affordable pricing: GE Appliances Factory Service offers competitive prices for their services, making it affordable for customers to maintain their appliances.
- Expertise: GE Appliances Factory Service has been in the business for many years and has the expertise to handle any washing machine repair issue.
## Section 3: How to Arrange Washing Machine Service
To arrange washing machine service with GE Appliances Factory Service, customers can call the customer service hotline or fill out the form on the website. The customer service representative will ask for the customer's name, address, and contact information, as well as the model and make of the washing machine in need of service. Once the details are confirmed, a technician will be dispatched to the customer's location at a convenient time.
## Conclusion
In conclusion, washing machine service is essential to maintain our appliances and prevent breakdowns. GE Appliances Factory Service offers fast, reliable, and affordable service to customers. By choosing GE Appliances Factory Service, customers can be assured of expert service from trained professionals.


text: Over deze norm. Lists the characteristics, ratings as well as the inspection requirements for the adjusters. Selects from the generic specification (IEC 723-1) and from the basic specification (IEC 367-1) the appropriate methods of test to be used in detail specifications derived from this specification in accordance with the corresponding blank detail specification. The adjusters are intended for use with cores made by the same manufacturer and may be used withcores complying with IEC 723-2.

textbook:
Lesson: Understanding Technical Standards and Specifications

Introduction:
Technical standards and specifications are essential tools that engineers use to design and develop products and systems. In this lesson, we will learn about the importance of technical standards and specifications, their characteristics, and how they are used in engineering.

Section 1: Understanding Technical Standards and Specifications

Topic 1: What are Technical Standards and Specifications?

Technical standards and specifications are documents that provide guidelines and requirements for the design, development, and manufacturing of products and systems. They are used to ensure that products and systems meet certain criteria, such as safety, performance, and reliability.

Topic 2: Characteristics of Technical Standards and Specifications

Technical standards and specifications have several characteristics that make them unique. These include:

- They are written in a language that is understandable to experts and non-experts alike.
- They are based on scientific and technical knowledge.
- They are subject to periodic review and revision to reflect changes in technology and practice.
- They are developed by a committee or organization that represents various interests in the field.

Topic 3: Types of Technical Standards and Specifications

There are several types of technical standards and specifications, including:

- Product standards: These specify the characteristics of a product, such as its size, weight, and performance.
- Process standards: These specify the methods used to manufacture a product or provide a service.
- Management standards: These specify the procedures and practices used to manage a company or organization.
- Environmental standards: These specify the environmental impact of a product or service.

Section 2: Using Technical Standards and Specifications in Engineering

Topic 1: Deriving Detail Specifications

Deriving detail specifications involves taking the basic and generic specifications and adding more detail to them. This process ensures that the final product or system meets all the necessary requirements.

Topic 2: Selecting Test Methods

Selecting test methods involves choosing the most appropriate methods of test from the basic and generic specifications. This ensures that the product or system is tested thoroughly and accurately.

Topic 3: Applying Technical Standards and Specifications to New Problems

Applying technical standards and specifications to new problems involves using the knowledge and skills gained from studying them to solve new and complex problems. This requires critical thinking and problem-solving skills.

Conclusion:

In conclusion, technical standards and specifications are essential tools that engineers use to design and develop products and systems. By understanding their characteristics and uses, we can apply them to new problems and develop innovative solutions.


text: IRS Issues Final Regulations on Student Exception from Employment Taxes. Last week, the Department of the Treasury and Internal Revenue Service issued final regulations on the exception from employment taxes for services provided by students when those services are performed for a school, college or university. The regulations were issued earlier this year in proposed form and a hearing was held on June 16..

textbook:
Lesson: Introduction to Employment Taxes

**Overview**: In this lesson, we will learn about employment taxes and the exception for services provided by students. We will cover the following topics:

1. What are employment taxes?
2. When are students exempt from employment taxes?
3. How do employment taxes work in practice?
4. What are some real-world examples of employment taxes?
5. How can we apply the skills learned from this topic to new problems?

**Section 1: What are employment taxes?**

Employment taxes are taxes that employers pay on wages paid to their employees. These taxes include Social Security and Medicare taxes, which are also known as FICA taxes, and federal income tax withholding.

**Section 2: When are students exempt from employment taxes?**

Students who provide services to a school, college or university are exempt from employment taxes under certain conditions. This exception is meant to help students gain experience and earn money while they are still in school.

**Section 3: How do employment taxes work in practice?**

When an employee is hired, the employer must fill out a Form W-4, which tells the employer how much federal income tax to withhold from the employee's paycheck. The employer then uses this information to calculate the amount of federal income tax to deduct from each paycheck and remit to the government.

In addition to federal income tax withholding, employers must also pay Social Security and Medicare taxes on behalf of their employees. These taxes are calculated based on the employee's wages and the employer's contribution rate.

**Section 4: What are some real-world examples of employment taxes?**

Let's say you have a part-time job at a local grocery store. Each week, you earn $200 in wages. Your employer fills out a Form W-4 based on the information you provide, and uses this form to calculate how much federal income tax to withhold from your paycheck.

Your employer also has to pay Social Security and Medicare taxes on your behalf. For example, if you earn $200 in one week, your employer would owe $14.75 in Social Security taxes (7.65% of $200) and $2.25 in Medicare taxes (1.45% of $200).

**Section 5: How can we apply the skills learned from this topic to new problems?**

Understanding employment taxes can help us make informed decisions when it comes to our own finances. For example, if we have multiple jobs, we can use our knowledge of employment taxes to strategically choose which jobs to claim as our primary source of income, which can help us maximize our take-home pay.

Additionally, understanding employment taxes can help us make informed decisions when it comes to starting our own businesses. As business owners, we are responsible for paying our own employment taxes, so understanding how they work can help us budget appropriately and plan for our financial obligations.

**Glossary**
- Employment taxes: Taxes that employers pay on wages paid to their employees, including Social Security and Medicare taxes and federal income tax withholding.
- FICA taxes: Acronym for Federal Insurance Contributions Act, which refers to Social Security and Medicare taxes.
- Form W-4: A form used by employees to tell their employers how much federal income tax to withhold from their paychecks.

**Conclusion**

In this lesson, we learned about employment taxes and the exception for services provided by students. We covered the basics of how these taxes work in practice and provided some real-world examples. Finally, we discussed how the skills learned from this topic can be applied to new problems.


text: I have listed a new property at 8506 96 AVE in Morinville.. Welcome home to this beautifully built property by Western Living Homes! This 2 storey tri-plex is located close to the New Morinville Rec Centre, schools, shopping and CFB Edmonton. Upon entering you will be greeted by a spacious entry way that leads to your open concept main floor with 9ft ceilings. The main floor has vinyl plank flooring throughout, a dining room with plenty of natural light, a kitchen with island, quartz countertops and a walk in pantry. The living room is very spacious with an electric fireplace and lots of windows, plus there is a 2 pc bathroom off the back entry. Upstairs has a master suite with walk in closet and 3 pc bath, 2 nice sized junior bedrooms, a 4pc bath and laundry. The property also offers a large double detached garage with space to park cars on the driveway, front landscaping and topsoil to final grade in the rear.

textbook:
Lesson: Real Estate Property Listing Analysis

Introduction:
Real estate property listing analysis involves evaluating the features of a property to determine its value, potential rental income, and potential for appreciation. In this lesson, we will learn how to analyze a real estate property listing and identify key features that affect its value.

Section 1: Understanding Real Estate Property Listings

Topic 1: What is a Real Estate Property Listing?
A real estate property listing is a document that contains information about a property for sale or rent. It includes details such as the property's location, size, number of bedrooms and bathrooms, price, and any other relevant features.

Topic 2: Why is Real Estate Property Listing Analysis Important?
Real estate property listing analysis is important because it helps buyers and renters make informed decisions about whether a property is worth the asking price or rental amount. It also helps sellers and landlords understand the market value of their property and make necessary adjustments to attract potential buyers or tenants.

Section 2: Analyzing a Real Estate Property Listing

Topic 1: Key Features to Look For
When analyzing a real estate property listing, look for key features such as location, size, number of bedrooms and bathrooms, price, and any other relevant features. These features can affect the property's value, potential rental income, and potential for appreciation.

Topic 2: Location
Location is one of the most important factors affecting a property's value. Properties located in desirable neighborhoods with good schools, shopping, and transportation options tend to be more valuable than those located in less desirable areas.

Topic 3: Size
The size of a property is another important factor to consider. Larger properties tend to be more valuable than smaller ones, but this can vary depending on the location and other features of the property.

Topic 4: Number of Bedrooms and Bathrooms
The number of bedrooms and bathrooms in a property can also affect its value. Properties with more bedrooms and bathrooms tend to be more valuable than those with fewer.

Topic 5: Price
The asking price of a property is another important factor to consider. Properties that are priced competitively tend to attract more interest from potential buyers or tenants.

Section 3: Applying Skills Gained from this Topic

Topic 1: How to Use Real Estate Property Listing Analysis to Make Informed Decisions
To make informed decisions about whether a property is worth the asking price or rental amount, use the information gathered from the real estate property listing analysis to compare it to similar properties in the area. This will help you understand the market value of the property and make a more informed decision.

Conclusion:
In this lesson, we learned how to analyze a real estate property listing and identify key features that affect its value. By understanding these features and conducting a thorough analysis, we can make informed decisions about whether a property is worth the asking price or rental amount.

Glossary:
- Real Estate Property Listing: A document containing information about a property for sale or rent.
- Location: The geographic area where a property is located.
- Size: The total square footage of a property.
- Number of Bedrooms and Bathrooms: The number of sleeping areas and bathrooms in a property.
- Price: The amount of money being asked for the property.


text: GREENVILLE – A judge has denied a last-minute motion by Hunt County prosecutors to delay the trial of a former Child Protective Services caseworker after a witness came forward saying the investigator on the case intimidated and coerced her into making a false statement.Prosecutors had also sought to delay the trial of Rebekah Thonginh Ross after allegations surfaced that the investigator, Jose Carrizal, had purported to be a commissioned law officer when he wasn’t at the time of the investigation. Ross is scheduled to go on trial Monday on an indictment alleging that she illegally searched a house.. via Judge won't delay trial of former CPS worker in Moore case.

textbook:
Lesson: Introduction to the Justice System

**Objective:** To introduce students to the basic concepts of the justice system and how it works.

**Glossary:**
- Justice system: A set of institutions and practices that are responsible for enforcing laws, resolving disputes, and protecting individual rights and freedoms.
- Indictment: A formal charge issued by a grand jury accusing someone of committing a crime.
- Trial: A formal hearing in which evidence is presented to determine if someone is guilty of a crime.
- Defendant: A person accused of committing a crime.
- Prosecutor: A lawyer who represents the government and brings charges against someone accused of a crime.
- Witness: Someone who sees or knows something about a crime and testifies in court.

**Section 1: Introduction to the Justice System**

The justice system is a set of institutions and practices that are responsible for enforcing laws, resolving disputes, and protecting individual rights and freedoms. It includes the police, courts, and correctional facilities. The justice system is designed to ensure that everyone is treated fairly and equally under the law.

**Section 2: How the Justice System Works**

The justice system works by following a set of rules and procedures that are designed to ensure that everyone is treated fairly and equally under the law. When someone commits a crime, the police investigate the crime and gather evidence. If there is enough evidence, a grand jury may issue an indictment, which is a formal charge accusing someone of committing a crime. The defendant then goes to trial, where evidence is presented to determine if they are guilty of the crime. If the defendant is found guilty, they may be sentenced to prison or other forms of punishment.

**Section 3: Real-World Example**

Let's say that a woman named Sarah is accused of stealing money from her employer. The police investigate the crime and gather evidence, including a witness who saw Sarah take the money. A grand jury issues an indictment against Sarah, accusing her of theft. Sarah goes to trial, and the prosecutor presents evidence that Sarah took the money. Sarah's lawyer argues that there was no intent to steal and that Sarah was just borrowing the money. The jury finds Sarah guilty of theft, and she is sentenced to a year in prison.

**Section 4: Conclusion**

The justice system is an important part of our society that helps to ensure that everyone is treated fairly and equally under the law. By understanding how the justice system works, we can better understand our rights and responsibilities as citizens.


text: Product Description. Your Business Card says so much about you.. Such an important piece of marketing material should be printed on quality material, and to the highest standard. We print two types of business cards, a Premium card and a Luxury card. Both are printed on 350gsm or 400gsm board, are available in full colour (front and back) and either matt or gloss finish, depending on your choice. Our Luxury Card is laminated, to give a superior quality finish.. Gallery. If you can’t find what you looking for please Contact Us below

textbook:
Lesson Title: How to Create Effective Business Cards

Introduction:
Business cards are an essential part of marketing yourself and your business. They are often the first impression someone has of you and your company, so it's crucial that they are well-designed and professional. In this lesson, we will explore the different types of business cards, their features, and how to create an effective one.

Section 1: Understanding Business Cards
- What is a business card?
- Why are business cards important?
- Types of business cards

Section 2: Designing an Effective Business Card
- Key elements of an effective business card
- Font selection and size
- Color scheme
- Logo placement
- Contact information
- Professional photos

Section 3: Printing Business Cards
- Quality of paper
- Finishing options
- Printing options
- Cost considerations

Glossary:
- Business card: A small card, typically made from paper or plastic, that contains a person's or company's contact information
- Effective: Producing a desired or intended result; achieving a desired end
- Logo: A symbol or design adopted by an organization to identify its products, services, or publications
- Quality: The standard of something or someone, as measured against other things or people

Conclusion:
Creating an effective business card is essential for making a positive first impression on potential clients or customers. By understanding the key elements of an effective business card and considering the printing options available, you can create a professional and memorable business card that represents your brand well.


text: The Fairtrade organic "souvenir" bags come in two sizes and will be sold in shops in Glastonbury.. The town is the latest to follow the example of Modbury in Devon which aims to be plastic bag free.. The Glastonbury Bag was proposed by a local resident who saw a BBC film about wildlife choking on plastic waste.. Inspired to act. Message in the Waves shows seabirds and animals, suffocating to death on discarded plastic which is washing hundreds of miles across the ocean from cities bordering the Pacific Rim.. Gillian Booth said she was shocked by the scenes and felt inspired to act.. "When I told my daughter that someone had to do it, she suggested it should be me.. "The BBC kindly gave me a production copy and I showed it to a large invited audience at the Tor Leisure Centre.. "My hope was that a group could form to start the process of making the town plastic bag free. That group has formed and I am proud to be part of it.". What are these?. Most Popular Now | 56,514 people are reading stories on the site right now.";

textbook:
Lesson: Understanding the Impact of Plastic Waste on the Environment

Introduction:
Plastic waste is a significant environmental issue that affects marine life, wildlife, and human health. In this lesson, we will learn about the impact of plastic waste on the environment, the steps taken to reduce its usage, and ways to manage it effectively.

Section 1: Understanding the Impact of Plastic Waste on the Environment

Topic 1: Plastic Pollution
- Plastic waste is a significant problem that affects marine life, wildlife, and human health.
- Plastic waste can take hundreds of years to decompose, and during this time, it breaks down into microplastics that enter the food chain.
- Marine life and birds mistake plastic waste for food, leading to starvation, malnutrition, and death.
- Plastic waste also clogs waterways, damages habitats, and releases toxic chemicals into the environment.

Topic 2: The Effects of Plastic Waste on Wildlife
- Plastic waste poses a significant threat to wildlife, particularly sea creatures like turtles, fish, and seabirds.
- These animals often mistake plastic waste for food, leading to starvation, malnutrition, and death.
- Plastic waste also entangles and injures animals, leading to painful deaths or reduced mobility.
- Ingestion of plastic waste by animals can lead to internal injuries, blockages, and poisoning.

Topic 3: The Effects of Plastic Waste on Human Health
- Plastic waste can enter the food chain and end up on our plates, exposing us to toxic chemicals and microplastics.
- These chemicals can cause various health issues, including hormonal imbalances, reproductive issues, and cancer.
- Plastic waste also contributes to air pollution, which can cause respiratory problems, heart disease, and other health issues.

Section 2: Reducing Plastic Waste

Topic 1: The Importance of Reducing Plastic Waste
- Reducing plastic waste is crucial to protect marine life, wildlife, and human health.
- By reducing plastic waste, we can prevent further damage to ecosystems and reduce our exposure to toxic chemicals.
- Reducing plastic waste also helps to conserve resources and reduce greenhouse gas emissions.

Topic 2: Practical Ways to Reduce Plastic Waste
- Use reusable bags, bottles, and containers instead of single-use plastic items.
- Choose products with minimal packaging or packaged in biodegradable materials.
- Recycle plastic waste properly to ensure it doesn't end up in landfills or the environment.
- Support companies that prioritize sustainability and reduce their plastic footprint.

Section 3: Managing Plastic Waste Effectively

Topic 1: The Importance of Proper Disposal
- Improper disposal of plastic waste contributes to pollution and harm to wildlife.
- Proper disposal methods include recycling, composting, and disposing of waste in designated bins.
- Ensure that plastic waste is disposed of correctly to minimize its impact on the environment.

Topic 2: The Importance of Education and Awareness
- Educating people about the impact of plastic waste on the environment is essential to encourage change.
- By raising awareness, individuals can make informed decisions about their plastic use and disposal.
- Educational campaigns can also encourage businesses to adopt sustainable practices and reduce their plastic footprint.

Conclusion:
In conclusion, plastic waste is a significant environmental issue that affects marine life, wildlife, and human health. By understanding the impact of plastic waste, reducing its usage, and managing it effectively, we can minimize its negative effects on the environment. By taking action, we can help create a more sustainable future for ourselves and future generations.

Glossary:
- Plastic Pollution: The accumulation of plastic waste in the environment, often resulting in harm to wildlife and human health.
- Microplastics: Tiny particles of plastic that break down from larger pieces of plastic waste over time.
- Marine Life: Animals that live in the ocean, such as fish, turtles, and seabirds.
- Wildlife: Animals that live in their natural habitats, such as forests, grasslands, and deserts.
- Toxic Chemicals: Substances that can harm living organisms, including humans, animals, and plants.
- Greenhouse Gases: Gases that trap heat in the atmosphere, contributing to global warming and climate change.

References:
- United Nations Environment Programme (2018). Single-Use Plastics: A Roadmap for Sustainability. Nairobi: United Nations Environment Programme.
- World Economic Forum (2016). The New Plastics Economy: Rethinking the Future of Plastics. Geneva: World Economic Forum.


text: Olive oil. 1 teaspoon cumin seeds. 2 large onions, finely chopped. 1 tablespoon grated ginger. 3 garlic cloves- grated. 1/2 teaspoon turmeric. 1/2 teaspoon crushed red chillies. 1/2 teaspoon coriander powder. 2 green bell peppers sliced. 4 ripe tomatoes sliced. 225 g Paneer cubed ( I used low fat paneer). Chopped coriander. Heat the oil in a saucepan and add the cumin seeds. Let the cumin seeds brown a little, than add the onions. Stir and fry until soft and well blended. Add the rest of the spice powders and fry for a few minutes. Add the peppers and simmer for about 8 minutes. Add the tomatoes and the paneer cheese and cook for a few minutes until soft but not mushy. Garnish with coriander. Serve with brown short grain rice.. This is a super easy and quick Indian curry with all my favourite ingredients and spices.. The great aromas in my kitchen, remind me of my travels to India.

textbook:
Lesson Title: Cooking Curry with Olive Oil

Introduction:
In this lesson, we will learn how to make a delicious curry using olive oil. Curry is a popular dish in many countries, including India, where it originated. We will use olive oil as our cooking oil because it has health benefits such as reducing inflammation and improving heart health.

Section 1: Ingredients and Equipment

**Ingredients:**
- 1 tablespoon olive oil
- 1 teaspoon cumin seeds
- 2 large onions, finely chopped
- 1 tablespoon grated ginger
- 3 garlic cloves, grated
- 1/2 teaspoon turmeric
- 1/2 teaspoon crushed red chillies
- 1/2 teaspoon coriander powder
- 2 green bell peppers, sliced
- 4 ripe tomatoes, sliced
- 225 g Paneer cubed (low-fat paneer)
- Chopped coriander

**Equipment:**
- Saucepan
- Measuring cups and spoons
- Knife or cutting board
- Colander or strainer
- Mixing bowl
- Wooden spoon or spatula

Section 2: Procedure

Step 1: Preparation
- Measure out the ingredients and set them aside.
- Heat the olive oil in a saucepan over medium heat.

Step 2: Browning the Cumin Seeds
- Add the cumin seeds to the saucepan and let them brown for a few minutes.
- Stir occasionally to prevent burning.

Step 3: Sautéing the Onions
- Add the finely chopped onions to the saucepan and stir until they are soft and well-blended.
- This step may take several minutes depending on the heat setting and the size of the onions.

Step 4: Adding Spices and Peppers
- Add the rest of the spice powders to the saucepan and stir for a few minutes until they are well mixed.
- Add the sliced green bell peppers to the saucepan and simmer for about 8 minutes.

Step 5: Adding Tomatoes and Paneer
- Add the sliced tomatoes and cubed paneer to the saucepan and cook for a few minutes until they are soft but not mushy.
- Stir occasionally to prevent sticking.

Step 6: Garnishing with Coriander
- Remove the curry from the heat and let it cool for a few minutes.
- Garnish with chopped coriander.
- Serve with brown short-grain rice.

Section 3: Discussion

Why do we use olive oil instead of other cooking oils?
- Olive oil is a healthier option because it contains monounsaturated fats that can reduce inflammation and improve heart health.
- It also has a high smoke point, which means it can withstand high temperatures without breaking down.

How do we know when the curry is ready?
- The curry is ready when the vegetables are soft and the paneer is cooked through.
- You can check by tasting a small amount of the curry to see if it needs more seasoning or cooking time.

Conclusion:
In this lesson, we learned how to make a delicious curry using olive oil. We discussed the benefits of using olive oil instead of other cooking oils and how to tell when the curry is ready. By following these steps, you can create a flavorful and healthy dish that is perfect for any meal.


text:
Charles A. Agemian

Charles A. Agemian (July 22, 1909 – March 30, 1996) was an Armenian-American banker who took early retirement from Chase Manhattan Bank, where he was executive vice president of operations, to become chairman and chief executive officer of the Hackensack Trust Co., which later was renamed Garden State National Bank.

Early life and education
Agemian was born in Aleppo, Syria and immigrated to the United States at the age of fourteen. After receiving his B.A. from the Wharton School of the University of Pennsylvania, Agemian graduated from Columbia Business School with an MBA.

Career
Agemian began his banking career in 1927 as a messenger for the Bank of Manhattan Co. After rising through the ranks in operations, Agemian was named vice president and deputy controller when the Bank of Manhattan Co. and Chase National Bank merged in 1955 to become Chase Manhattan Bank. A year later, he became vice president and controller, and, in 1959, controller general. Agemian is known to have had a good relationship with John J. McCloy, the Chairman of Chase Manhattan. In July 1963, he was named executive vice president of operations of Chase Manhattan Bank, a position he held until his retirement in December 1969. On Jan. 1, 1970, he became chairman and chief executive officer of Hackensack Trust Co. at the urging of Steve Ross (Time-Warner CEO), then chairman of Kinney Services Inc., which was the bank's majority shareholder. Kinney National Company later merged with Warner Bros. to become Warner Communications.

Shortly after taking over, Agemian changed the bank's name to Garden State National Bank, and, a year later, merged it with North Jersey National Bank of Hudson County. Because of the Federal Bank Holding Company Act of 1956, Warner was forced to divest its stake in the Garden State National Bank. After an initial divestiture attempt was derailed by a dissident board member, William A. Conway, who claimed that it allowed Warner Communications to exit at a profit at the expense of certain minority shareholders, Garden State ultimately merged in 1980 with Fidelity Union Bancorporation of Newark (which later became part of Wachovia). This transaction required Agemian's resignation from the Warner Communications board so he could continue as chairman and chief executive officer of Garden State. Agemian retired from Garden State in 1981 but remained active as a faculty  member at the Stonier Graduate School of Banking and Pace University.

Personal life
A resident of Spring Lake, New Jersey, Agemian died on March 30, 1996, at the age of 86. He was married to Mary Agemian. They had two children: Sandra Borg and Mary Louise Heath.

References

Category:1909 births
[[Category:1996 deaths]
Category:Syrian people of Armenian descent
Category:American people of Armenian descent
Category:Armenian bankers
Category:American bankers
Category:Columbia Business School alumni
Category:Wharton School of the University of Pennsylvania alumni
Category:Pace University faculty
Category:People from Aleppo
Category:People from Spring Lake, New Jersey
Category:Syrian emigrants to the United States
Category:20th-century American businesspeople
Category:1996 deaths

textbook:
Lesson: Introduction to Banking

### Overview
In this lesson, we will learn about banking, its history, and how it works. We will also explore the different types of banks and their roles in the financial system. By the end of this lesson, you will have a basic understanding of banking and its importance in the economy.

### Section 1: What is Banking?
Banking is the process of accepting deposits, lending money, and providing various financial services to individuals and businesses. Banks act as intermediaries between savers and borrowers, facilitating the flow of funds in the economy. They also provide security for deposits and offer loans to help people and businesses finance large purchases or investments.

### Section 2: History of Banking
The history of banking can be traced back to ancient civilizations such as Mesopotamia, Egypt, and Greece. However, modern banking began in the 17th century in Italy, with the establishment of the Banco di San Giorgio in 1619. Since then, banking has evolved significantly, with the introduction of new technologies and financial instruments. Today, banking is a vital part of the global economy, with trillions of dollars in transactions taking place every day.

### Section 3: Types of Banks
There are several types of banks, each with a specific role in the financial system. These include:

1. Commercial Banks: These banks accept deposits from individuals and businesses and provide loans and other financial services. They make money by charging interest on loans and fees for other services.

2. Investment Banks: These banks do not accept deposits but instead help businesses and governments raise capital by underwriting securities or providing advisory services.

3. Savings Banks: These banks are similar to commercial banks but focus on helping people save money. They often offer higher interest rates on savings accounts and provide financial education to help people manage their money.

4. Credit Unions: These institutions are owned by their members and operate for their benefit. They offer many of the same services as commercial banks but often have lower fees and higher savings rates.

### Section 4: How Banks Work
Banks work by accepting deposits from customers and lending money to borrowers. They make money by charging interest on loans and fees for other services. Banks also act as intermediaries between savers and borrowers, facilitating the flow of funds in the economy. This helps businesses grow and individuals make large purchases or investments.

### Section 5: Importance of Banking
Banking is essential to the functioning of the global economy. It provides a safe and efficient way to store and transfer money, enabling trade and investment. Banks also play a crucial role in regulating the money supply, ensuring price stability, and promoting economic growth.

### Conclusion
In conclusion, banking is a vital part of the global economy, providing essential financial services to individuals and businesses. By understanding the basics of banking, you can make informed decisions about your money and contribute to the overall health of the economy.


text: Martha Groves Pugh is counsel in the law firm of McDermott Will & Emery LLP and is based in its Washington, D.C., office. She focuses her practice on federal income tax issues with a particular emphasis on the nuclear and energy industries. Marty has helped clients seek and receive many private letter rulings and has extensive experience in drafting legislative language for tax proposals. Her practice also includes tax planning for proposed transactions and advising clients on audits, appeals and litigation issues.

textbook:
Lesson: Introduction to Tax Law

## Section 1: What is Tax Law?
Tax law is a branch of law that deals with the constitutional, statutory, and regulatory provisions that govern the levying of taxes and the collection of revenues by the government. It involves the interpretation and application of tax codes and regulations to ensure compliance and minimize tax liabilities for individuals and businesses.

## Section 2: Why Study Tax Law?
Studying tax law is important because it affects almost every aspect of our lives. From income taxes to sales taxes, property taxes, and estate taxes, taxes are an integral part of our financial system. Understanding tax law can help individuals and businesses save money, avoid penalties, and stay in compliance with the law. Additionally, a strong understanding of tax law can lead to career opportunities in accounting, finance, and law.

## Section 3: How Does Tax Law Work?
Tax law works by imposing taxes on individuals and businesses based on their income, purchases, and other activities. The government uses tax codes and regulations to determine how much tax is owed and to collect revenue to fund government programs and services. Tax laws are constantly changing, so it's important to stay up-to-date with the latest changes and interpretations to ensure compliance.

## Section 4: Types of Taxes
There are several types of taxes, including:
- Income tax: A tax on personal or corporate income
- Sales tax: A tax on the purchase of goods and services
- Property tax: A tax on the value of real estate
- Estate tax: A tax on the transfer of assets upon death
- Excise tax: A tax on specific goods and services, such as alcohol and tobacco

## Section 5: Key Concepts in Tax Law
Some key concepts in tax law include:
- Deductions: Expenses that can be subtracted from income to reduce taxable income
- Credits: Amounts that can be added to income to reduce tax liability
- Depreciation: The allocation of the cost of a tangible asset over time
- Capital gains: Income from the sale of an asset, such as stocks or real estate
- Net operating loss: A loss resulting from business expenses that exceed income

## Section 6: Practical Applications
Tax law has many practical applications, such as:
- Filing tax returns: Individuals and businesses must file tax returns to report their income and pay any taxes owed
- Tax planning: Individuals and businesses can plan their finances to minimize their tax liability
- Audits: The government may audit tax returns to ensure compliance with tax laws
- Appeals: Individuals and businesses can appeal decisions made by the government regarding their taxes

## Section 7: Glossary
Here are some key terms related to tax law:
- Income: Money received from various sources, such as wages, investments, and interest
- Deduction: An expense that can be subtracted from income to reduce taxable income
- Credit: An amount that can be added to income to reduce tax liability
- Tax bracket: A range of income subject to a certain tax rate
- Withholding: The amount of tax taken out of paychecks before they are paid to employees

## Conclusion
Understanding tax law is essential for individuals and businesses to stay in compliance with the law and minimize their tax liabilities. By studying tax law, you can gain valuable skills in critical thinking, analysis, and problem-solving that can be applied to various fields and industries.


text: Is London the Hacking Capital of the World?. EC-MSP, an IT security firm based in London, has released an infographic to illustrate the increasing danger posed by cyberattacks to London and the UK economy as a whole in addition to steps businesses can take to protect themselves from the threat.

textbook:
Lesson: Cybersecurity and the Dangers of Cyberattacks

Introduction:
In today's digital age, cybersecurity is a crucial aspect of protecting personal and financial information. As more and more sensitive data is stored online, the risk of cyberattacks increases. In this lesson, we will learn about the dangers of cyberattacks and the steps businesses can take to protect themselves from these threats.

Section 1: What are Cyberattacks?
A cyberattack is an attempt to disrupt or damage a computer system or network. These attacks can take many forms, including viruses, worms, Trojans, spyware, ransomware, and phishing attacks. Cybercriminals use these attacks to steal sensitive information, such as credit card numbers, social security numbers, and other personal data.

Section 2: Why are Cyberattacks Dangerous?
Cyberattacks are dangerous because they can cause significant damage to individuals and businesses. A successful attack can result in the loss of sensitive information, financial losses, reputational damage, and even harm to physical systems, such as power grids. Cyberattacks can also lead to identity theft, which can have long-lasting effects on victims.

Section 3: How can Businesses Protect Themselves from Cyberattacks?
There are several steps businesses can take to protect themselves from cyberattacks. These include:

1. Educating employees: Employees are often the weakest link in any company's cybersecurity strategy. Businesses should educate their employees about the risks of cyberattacks and how to identify and avoid them.

2. Updating software and systems: Outdated software and systems are vulnerable to cyberattacks. Businesses should ensure that all software and systems are up-to-date and patched with the latest security updates.

3. Using strong passwords: Weak passwords are easy targets for cybercriminals. Businesses should enforce strong password policies and encourage employees to use complex and unique passwords for all accounts.

4. Implementing firewalls and antivirus software: Firewalls and antivirus software are essential tools for protecting against cyberattacks. Businesses should ensure that all devices are protected with these security measures.

5. Conducting regular security audits: Regular security audits can help businesses identify vulnerabilities in their systems and address them before they are exploited by cybercriminals.

Conclusion:
In conclusion, cyberattacks are a growing threat to individuals and businesses alike. However, by taking proactive steps to protect against these attacks, businesses can reduce their risk of becoming victims. By educating employees, updating software and systems, using strong passwords, implementing firewalls and antivirus software, and conducting regular security audits, businesses can protect themselves from the dangers of cyberattacks.


text: . Annex B. Full Tme Equivalent. B 1. The full time equivalent ( FTE) measure accounts for differences in working hours within the Scottish Government, as part-time working or job-sharing is available to suit personal circumstances. The measure is given as a proportion of the number of hours worked in a week, compared to the working hours in a standard full-time working week. A full-time member of staff works 37 hours a week and is assigned a FTE value of 1. A staff member that works half the number of hours a week of a full-time member of staff (18.5 hours/week), would be assigned an FTE value of 0.5, and so forth.

textbook:
Lesson: Full Time Equivalent (FTE)
Introduction:
In this lesson, we will learn about the concept of Full Time Equivalent (FTE). FTE is a measure used to account for differences in working hours within an organization. It is commonly used in human resource management to calculate the total number of full-time employees equivalent to the total number of part-time employees working in an organization.
Section 1: What is FTE?
FTE is a measure that represents the number of full-time employees that would be required to perform the same amount of work as a group of part-time employees. It takes into account the number of hours worked by each employee and converts them into a common unit of measurement.
Section 2: How is FTE calculated?
To calculate FTE, you need to know the total number of hours worked by all part-time employees in a week and divide it by the standard number of hours worked by a full-time employee in a week. For example, if all part-time employees work 20 hours per week, and the standard full-time working week is 37.5 hours, then the total number of hours worked by all part-time employees is 20 x 20 = 400 hours. To convert this to FTE, you divide 400 by 37.5, which gives you 10.46. This means that the total number of full-time employees equivalent to the total number of part-time employees working in the organization is 10.46.
Section 3: Practical Examples
Let's consider two examples to illustrate how FTE works.
Example 1: A company has 50 part-time employees who work 20 hours per week, and a full-time employee who works 37.5 hours per week. The total number of hours worked by all employees in a week is 50 x 20 + 37.5 x 40 = 1000 + 1500 = 2500 hours. To calculate FTE, we divide the total number of hours worked by all employees by the standard full-time working week of 37.5 hours. This gives us an FTE value of 2500 / 37.5 = 66.67. This means that the company has 66.67 full-time employees equivalent to the total number of part-time and full-time employees working in the organization.
Example 2: A school has 20 teachers who work 25 hours per week, and 5 full-time teachers who work 37.5 hours per week. The total number of hours worked by all teachers in a week is 20 x 25 + 5 x 37.5 x 5 = 500 + 187.5 x 5 = 937.5 hours. To calculate FTE, we divide the total number of hours worked by all teachers by the standard full-time working week of 37.5 hours. This gives us an FTE value of 937.5 / 37.5 = 24.9. This means that the school has 24.9 full-time employees equivalent to the total number of part-time and full-time teachers working in the organization.
Conclusion:
In this lesson, we have learned about the concept of Full Time Equivalent (FTE) and how it is calculated. We have also seen how FTE can be used to compare the number of full-time employees to the number of part-time employees working in an organization. By understanding FTE, we can better manage our workforce and make informed decisions about hiring and staffing.


text:
1. Field of the Invention
This invention relates to a multi-layered film having a polyolefin layer and at least one polyester layer adjacent to the polyolefin layer. More specifically, it relates to a multi-layered film from which a polyolefin single-layer film or a polyester single-layer film can be easily peeled and which can be cast at a high speed.
2. Description of the Prior Art
To produce a plastic film by a molten film formation technique, a molten polymer is extruded into a film and then cooled over a rotary cooling drum (cooling drum) to cast it into a solid unoriented film. This unoriented film is further drawn monoaxially or biaxially into a monoaxially oriented film or a biaxially oriented film as required. At the time when the polymer is cooled over the cooling drum, such inconvenience as the nonuniformity of the film occurs if the polymer is cooled ununiformly. To prevent this, it is necessary to adhere the molten film closely and uniformly to the cooling drum. Techniques for adhering the molten film closely to the cooling drum include one for casting a molten film under application of electrostatic charge to the molten film (JP-B-37-6142) (The term "JP-A" as used herein means an "unexamined" published Japanese patent application and the term "JP-B" as used herein means an "examined publication for patent"), one for adhering a molten film to the cooling drum with mechanical force such as a roll or belt (JP-B-37-8977), one for adhering with air force such as an air knife (JP-B-37-8978), one for casting under application of electrostatic charge to a film of a copolyester prepared by copolymerizing a component having a high dielectric constant, and the like.
When the above techniques are applied in the production of a multi-layered film having a polyolefin layer and at least one polyester film adjacent to the polyolefin layer, various problems are caused by poor adhesion between the polyolefin layer and the polyester layer, high electric resistance of polyolefin and the like.
That is, when a technique for casting while electrostatic charge is applied to a molten film is used, sufficient charge cannot be given to the molten film because polyolefin has a high electric resistance even in a molten state. As a result, adhesion between the molten film and the cooling drum lowers due to small coulomb force therebetween, whereby nonuniformity in thickness, peeling between layers and displacement between layers occur, resulting in such problems as formation of extremely unstable film. When a technique for casting while electrostatic charge is applied to a polyester prepared by copolymerizing a component having a high dielectric constant is used, similar problems arise.
When a technique for adhering with mechanical force such as a roll or belt, such problems as peeling between layers and displacement between layers occur because a force of peeling of the film from the cooling drum exceeds adhesion between the polyolefin layer and the polyester layer.
When a technique for adhering with air force such as an air knife, the molten film strongly vibrates due to an air flow, resulting in producing remarkable nonuniformity in thickness and making it difficult to obtain a desired multi-layered film.
Meanwhile, JP-A-51-30862 discloses a method for producing sheet-like plastic articles, which comprises the steps of co-extruding at least two different plastics which are not compatible with each other into sheets and separating these sheets to prepare single sheet-like plastic article.
However, this publication fails to disclose co-extrusion of polyester and polyolefin as well as cooling over a cooling drum.
JP-A-52-37982 discloses a method for orienting a thin film, which comprises the steps of orienting a laminated film which consists of a base film and a 2 to 10 .mu.m-thick film laminated on the base film and peeling off the thin film from the base film.
However, this publication also fails to disclose a laminated film comprising a polyester and a polyolefin and cooling of an unoriented laminated film over a cooling drum.
JP-A-63-239810 discloses a method for producing a capacitor element, which comprises the steps of vapor depositing a metal on the surface of a polyphenylene sulfide film of a laminated film which consists of a polyolefin or polyester substrate film and a 0.2 to 1.5 .mu.m-thick polyphenylene sulfide film formed on one or both surfaces of the substrate film, and rolling or laminating the metal-vapor deposited film while the metal-vapor deposited polyphenylene sulfide film was peeled off from the laminated film to form a capacitor element consisting of the polyphenylene sulfide film as a dielectric and the metal vapor deposition layers as electrodes, the thickness of the substrate film being in the range of 5 to 100 times the thickness of the polyphenylene sulfide film.
However, this publication fails to disclose a polyolefin containing a quaternary phosphonium salt of sulfonic acid and cooling of the laminated film over a cooling drum.

textbook:
Lesson Title: Introduction to Multi-Layered Films

Overview:
In this lesson, we will learn about multi-layered films and their applications. We will explore the different types of materials used in these films and the benefits of using them. By the end of this lesson, you will be able to understand the basic concepts of multi-layered films and their importance in various industries.

Section 1: Introduction to Multi-Layered Films

Multi-layered films are made up of two or more layers of different materials. These films can be made from various materials such as plastics, metals, glass, and paper. The most common type of multi-layered film is the laminated film, which is made up of two or more layers of plastic material.

Section 2: Types of Multi-Layered Films

There are several types of multi-layered films, including:

1. Co-extruded films: These films are made by extruding two or more materials through a die at the same time. The materials are then cooled and bonded together to form a single layer.

2. Laminated films: These films are made by applying a thin layer of one material onto another material. The materials are then bonded together using heat, pressure, or adhesives.

3. Coated films: These films are made by applying a thin layer of one material onto another material using a coating process.

Section 3: Applications of Multi-Layered Films

Multi-layered films have a wide range of applications in various industries, including:

1. Packaging: Multi-layered films are commonly used in packaging materials such as food packaging, beverage packaging, and pharmaceutical packaging.

2. Construction: Multi-layered films are used in the construction industry for insulation, waterproofing, and soundproofing.

3. Electronics: Multi-layered films are used in the manufacturing of electronic devices such as smartphones, laptops, and tablets.

4. Automotive: Multi-layered films are used in automotive applications such as car doors, dashboards, and interior trim.

Section 4: Benefits of Multi-Layered Films

Multi-layered films offer several benefits, including:

1. Improved barrier properties: The use of multiple layers of different materials can improve the barrier properties of the film, making it more resistant to moisture, oxygen, and other gases.

2. Enhanced mechanical properties: Multi-layered films can have improved mechanical properties such as increased strength, toughness, and impact resistance.

3. Reduced weight: Multi-layered films can be lighter than traditional single-layer films, making them more environmentally friendly.

Section 5: Conclusion

In conclusion, multi-layered films are an important technology that has many applications in various industries. By understanding the basic concepts of multi-layered films, we can appreciate their importance in our daily lives and the benefits they offer.


text: The equity method of accounting reflects the economic reality of an investment transaction. By recording changes in the value of the investee business in an investment account the investor recognizes the significant influence it has over the operations of the investee.. Equity Method of Accounting for Investments June 5th, 2018

textbook:
Lesson: Introduction to Accounting for Investments

## Section 1: Theoretical Concepts

In this lesson, we will learn about the equity method of accounting for investments. This method is used by investors to record their share of the investee's income and losses in the investment account. The equity method is based on the principle that an investor should recognize its significant influence over the operations of the investee.

## Section 2: Practical Examples

Let's consider an example to understand the equity method better. Suppose Company A invests $100,000 in Company B, which is a privately-owned company. Company A exercises significant influence over Company B's operations due to its substantial ownership stake. In this case, Company A would use the equity method to account for its investment in Company B.

Each year, Company A would record its share of Company B's net income in the investment account. If Company B reports a net loss, Company A would also record its share of the loss in the investment account. Additionally, if Company B pays dividends, Company A would record the dividend income in the investment account.

## Section 3: Real-World Scenarios

Now let's look at a real-world scenario. Suppose Company X invests in a startup called Company Y. Company X exercises significant influence over Company Y's operations due to its substantial ownership stake. In this case, Company X would use the equity method to account for its investment in Company Y.

Each year, Company X would record its share of Company Y's net income or loss in the investment account. If Company Y reports a net loss, Company X would also record its share of the loss in the investment account. Additionally, if Company Y pays dividends, Company X would record the dividend income in the investment account.

## Conclusion:

In this lesson, we learned about the equity method of accounting for investments. We covered theoretical concepts, practical examples, and real-world scenarios to understand how this method works. By applying this method, investors can accurately reflect the economic reality of their investment transactions and recognize their significant influence over the operations of the investee.


text:
Yannick Lavigne

Yannick Lavigne (born May 31, 1975) is a French sprint canoer who competed from the late 1990s to the mid-2000s. He won a bronze medal in the C-4 500 m event at the 1999 ICF Canoe Sprint World Championships in Milan.

Lavigne also competed at the 2004 Summer Olympics in Athens, being eliminated in the semifinal rounds in both the C-2 500 m and the C-2 1000 m events.

References

Category:1975 births
Category:Canoeists at the 2004 Summer Olympics
Category:French male canoeists
Category:Living people
Category:Olympic canoeists of France
Category:ICF Canoe Sprint World Championships medalists in Canadian

textbook:
Lesson: Introduction to Canoeing

**Objective:** To introduce students to the sport of canoeing, its history, and basic techniques.

**Overview:** Canoeing is an aquatic sport that involves using a canoe to navigate through water. It has been practiced for centuries by indigenous peoples worldwide and has evolved into a popular recreational and competitive activity. In this lesson, we will explore the basics of canoeing, including its history, equipment, and techniques.

**Section 1: Introduction to Canoeing**

**Topic 1: History of Canoeing**

Canoeing has a long history, dating back thousands of years. Indigenous peoples around the world have used canoes for transportation, fishing, and hunting. European settlers also adopted canoeing as a means of exploration and trade. Today, canoeing is a popular recreational activity and competitive sport.

**Topic 2: Equipment**

Canoeing requires specific equipment to ensure safety and efficiency. The main pieces of equipment are the canoe, paddle, life jacket, and personal flotation device (PFD). The canoe is a lightweight, narrow boat with a covered deck and a pointed bow and stern. Paddles are used to propel the canoe through the water. Life jackets and PFDs are essential for safety while canoeing.

**Topic 3: Basic Techniques**

There are several basic techniques involved in canoeing. These include:

1. Stroke: The stroke is the basic paddle movement used to propel the canoe forward. It involves pulling the paddle towards the canoe with one hand while pushing the other hand away from the canoe.

2. Draw: The draw is a reverse stroke used to stop the canoe or turn it in a different direction. It involves pulling the paddle towards the canoe with both hands while keeping the blade flat on the water.

3. Eskimo roll: The eskimo roll is a technique used to right a capsized canoe. It involves rolling the canoe over while maintaining body control and keeping the paddle close to the body.

**Section 2: Practical Examples**

Let's put our knowledge of canoeing to practice with a few examples:

**Example 1:** Imagine you are canoeing on a calm lake. You want to turn left to avoid an obstacle. What stroke would you use? How would you execute the turn?

**Example 2:** You are canoeing down a rapid river. You encounter a large wave. How would you approach the wave? What techniques would you use to navigate through it safely?

**Section 3: Self-Debate Discussion**

**Question:** Is canoeing a difficult sport to learn? Why or why not?

**Answer:** Canoeing can be easy to learn for some people, but it takes practice and patience to master the techniques and become comfortable on the water. Like any sport, some individuals may pick it up more quickly than others due to their natural abilities, but with consistent effort and guidance from experienced instructors, anyone can learn to canoe safely and efficiently.

**Conclusion:** Canoeing is an exciting and versatile sport that has been enjoyed by people for centuries. By understanding its history, equipment, and techniques, we can appreciate the value of this activity and apply our knowledge to improve our skills on the water.


text: Landings. Description, Data and Reports. Landings mean the initial unloading of any quantity of fisheries products from on board a fishing vessel to land in a given country, regardless of the nationality of the vessel making the landings, but also fishery products landed by the country’s vessels in non-EU countries. Landings are reported in net weight.. In EUMOFA landings data are available under yearly data. Data originate from EUROSTAT which in turn collects it from national administrations. For more details, see:. Predefined queries on landings:. Ad-hoc queries on landings:

textbook:
Lesson: Introduction to Fisheries Landings Data Analysis

## Section 1: Theoretical Concepts

In this lesson, we will learn about fisheries landings data analysis. Fisheries landings refer to the initial unloading of any quantity of fisheries products from on board a fishing vessel to land in a given country. We will explore the importance of analyzing fisheries landings data, the different types of landings, and the sources of data collection.

### Questions and Answers

Q: Why is it important to analyze fisheries landings data?
A: Analyzing fisheries landings data is important because it helps us understand the volume and value of fisheries products that are being landed in a given country. This information can be used to make informed decisions about fisheries management, sustainable development, and economic planning.

Q: What are the different types of landings?
A: There are two types of landings: gross landings and net landings. Gross landings refer to the total weight of fisheries products landed, while net landings refer to the weight of fisheries products after deducting the weight of any inedible parts such as heads, tails, and fins.

Q: Where does the data for fisheries landings come from?
A: The data for fisheries landings comes from national administrations, which in turn collects it from various sources such as fishing vessel operators, processors, and traders.

## Section 2: Practical Examples

Now that we have a basic understanding of fisheries landings data analysis, let's look at some practical examples. We will use Excel to analyze data on fisheries landings in the European Union (EU) over a ten-year period.

### Example 1: Calculating Average Annual Landings

1. Open the Excel spreadsheet containing the data on fisheries landings in the EU.
2. Select the column containing the annual landings data.
3. Click on the "Formulas" tab in the Excel ribbon.
4. Type "=AVERAGE" in the formula bar.
5. Select the range of cells containing the annual landings data.
6. Press "Enter" to calculate the average annual landings.

### Example 2: Creating a Bar Chart of Landings by Country

1. Open the Excel spreadsheet containing the data on fisheries landings by country.
2. Click on the "Insert" tab in the Excel ribbon.
3. Select the "Bar" chart type.
4. Choose the range of cells containing the country names and landings data.
5. Customize the chart by adding labels, titles, and colors.

## Section 3: Real-World Scenarios

In this section, we will apply our knowledge of fisheries landings data analysis to a real-world scenario. Suppose you are a fisheries manager tasked with developing a sustainable fishing plan for your country. You need to determine the optimal level of fishing effort to ensure that the fish stocks remain healthy and productive.

### Discussion

As a fisheries manager, you would need to consider several factors when determining the optimal level of fishing effort. These factors include the current state of the fish stocks, the fishing gear and techniques used by fishermen, and the impact of climate change and other environmental factors on the fish populations.

To gather the necessary data, you could analyze historical fisheries landings data to identify trends and patterns in the catches. You could also conduct surveys and collect data on the fish stocks through scientific monitoring and sampling programs.

Once you have gathered the necessary data, you can use statistical models and simulations to predict the future state of the fish stocks under different levels of fishing effort. Based on these predictions, you can recommend an optimal level of fishing effort that balances the needs of the fishing industry and the conservation of the fish stocks.

## Glossary

- Fisheries landings: The initial unloading of any quantity of fisheries products from on board a fishing vessel to land in a given country.
- Gross landings: The total weight of fisheries products landed, including inedible parts such as heads, tails, and fins.
- Net landings: The weight of fisheries products landed after deducting the weight of any inedible parts.
- Fish stocks: The population of fish in a particular area or water body.
- Fishing effort: The amount of time, energy, and resources invested in fishing activities.

Conclusion

In this lesson, we learned about the importance of analyzing fisheries landings data, the different types of landings, and the sources of data collection. We also explored practical examples of analyzing fisheries landings data using Excel and applied our knowledge to a real-world scenario. By understanding the principles and techniques of fisheries landings data analysis, we can make informed decisions about fisheries management and sustainable development.


text:
[Liver protective effect of Lentinula edodes mycelia(LEM)].
The hot-water extracts of Lentinula edodes mycelia(LEM)contain carbohydrates, proteins, phenolic compounds, and lignin digest, which perform various physiological activities. LEM has hepatoprotective activities in animals with acute liver injury induced by concanavalin A or D-galactosamine.Moreover, LEM suppresses liver fibrosis and inflammation in mice with chronic liver injury induced by carbon tetrachloride. Vanillic acid and syringic acid contained in LEM also showed hepatoprotective activities in mice with acute and chronic liver injury, and low-molecular-weight lignin maintained the viability of primary cultured hepatocytes treated with carbon tetrachloride. LEM containing anti-oxidation and anti-inflammation activities might be used for alleviating side effects of chemotherapy and preventing the progression of liver cancer for patients with chronic hepatitis.

textbook:
Lesson Title: The Liver Protective Effect of Lentinula Edodes Mycelia (LEM)

## Chapter 1: Introduction to Lentinula Edodes Mycelia (LEM)

Lentinula edodes mycelia (LEM), commonly known as shiitake mushrooms, are popular in East Asian cuisine. They have been used for centuries in traditional medicine to treat various ailments, including liver diseases. In this lesson, we will explore the liver protective effects of LEM and how they can be applied to prevent and treat liver diseases.

## Chapter 2: The Physiological Activities of LEM

LEM contains several bioactive compounds that contribute to its liver protective effects. These include carbohydrates, proteins, phenolic compounds, and lignin digest. These compounds work together to perform various physiological activities, such as anti-oxidation, anti-inflammation, and liver fibrosis suppression.

## Chapter 3: Hepatoprotective Activities of LEM

LEM has been shown to possess hepatoprotective activities in animals with acute liver injury induced by concanavalin A or D-galactosamine. This means that LEM can help protect the liver from damage caused by these substances. Moreover, LEM has been found to suppress liver fibrosis and inflammation in mice with chronic liver injury induced by carbon tetrachloride.

## Chapter 4: Anti-Oxidation and Anti-Inflammation Activities of LEM

LEM contains vanillic acid and syringic acid, which have been shown to have hepatoprotective activities in mice with acute and chronic liver injury. Additionally, low-molecular-weight lignin contained in LEM has been found to maintain the viability of primary cultured hepatocytes treated with carbon tetrachloride. These activities suggest that LEM may be useful in preventing the progression of liver cancer for patients with chronic hepatitis.

## Chapter 5: Conclusion

In conclusion, LEM has been shown to possess various liver protective effects, including anti-oxidation, anti-inflammation, and suppression of liver fibrosis and inflammation. These activities make LEM a promising candidate for the prevention and treatment of liver diseases. By understanding the mechanisms behind these effects, researchers can continue to develop new ways to harness the power of LEM to improve human health.


text:
The SAP is a voluntary planning and reporting tool for States to communicate information on their activities to address international civil aviation’s CO2 emission concerns. It aims for better understanding of the share and projections of international aviation CO2 emissions, enhanced cooperation between all aviation stakeholders that can positively reflect on their operational areas, and the identification of the most relevant mitigation actions.

It also includes information on activities the Philippines has already undertaken and future mitigation strategies that it wants to meet with regard to CO2 emissions reduction in the sky.

“These mitigation measures include the development of Bio-Fuel (used cooking oil) as alternative fuel to improve air traffic management and infrastructure that will significantly reduce fuel burn and carbon emissions and the establishment of a performance-based navigation (PBN) system in all public aerodromes which increases airspace capacity, improves aviation safety, and reduces aviation activities’ environmental impact,” the CAAP said.

Apolonio said, as part of the green airport concept, all frequently used CAAP airports will now be installed with solar power systems to power up office lighting and small equipment as well as runways lights and lighted cones.

Author: Benjie VergaraA veteran reporter covering the Ninoy Aquino International Airport in Manila. He is currently writing for Manila Times, the Philippines' oldest newspaper.

textbook:
Lesson: Understanding the SAP and its impact on the environment

Introduction:
The SAP or the Single Aviation Policy is an important tool used by countries to address the issue of CO2 emissions in the aviation industry. In this lesson, we will learn about the SAP, its objectives, and how it helps to reduce CO2 emissions in the sky.

Section 1: Understanding the SAP

**What is the SAP?**
The SAP is a voluntary planning and reporting tool for states to communicate information on their activities to address international civil aviation's CO2 emission concerns. It was developed by the International Civil Aviation Organization (ICAO) to help countries work together to reduce CO2 emissions in the aviation industry.

**What are the objectives of the SAP?**
The main objective of the SAP is to improve understanding of the share and projections of international aviation CO2 emissions, enhance cooperation between all aviation stakeholders, and identify the most relevant mitigation actions. The SAP also helps to promote better communication and collaboration between countries to address the issue of CO2 emissions in the aviation industry.

**How does the SAP help to reduce CO2 emissions in the sky?**
By providing a framework for countries to work together and share information, the SAP helps to identify the most effective mitigation actions that can be taken to reduce CO2 emissions in the aviation industry. This includes the development of alternative fuels like biofuel, improvements in air traffic management, and the establishment of performance-based navigation systems in all public aerodromes.

Section 2: The impact of the SAP on the environment

**What is the impact of the SAP on the environment?**
The SAP has a positive impact on the environment because it helps to reduce CO2 emissions in the aviation industry. By promoting cooperation between countries and identifying the most effective mitigation actions, the SAP helps to reduce the amount of CO2 emissions that are released into the atmosphere.

**How does the SAP help to reduce CO2 emissions in the sky?**
The SAP helps to reduce CO2 emissions in the sky by promoting the use of alternative fuels like biofuel, improving air traffic management, and establishing performance-based navigation systems in all public aerodromes. These measures help to increase airspace capacity, improve aviation safety, and reduce fuel burn and carbon emissions.

Section 3: Applying the skills learned

**How can we apply the skills learned from this lesson to new problems?**
By understanding the objectives of the SAP and how it helps to reduce CO2 emissions in the aviation industry, we can apply these skills to other areas where environmental concerns need to be addressed. For example, we can use the principles of the SAP to develop similar voluntary planning and reporting tools for other industries that contribute to CO2 emissions.

Conclusion:
In conclusion, the SAP is an important tool used by countries to address the issue of CO2 emissions in the aviation industry. By promoting cooperation between countries and identifying the most effective mitigation actions, the SAP helps to reduce CO2 emissions in the sky. By understanding the objectives of the SAP and how it helps to reduce CO2 emissions, we can apply these skills to new problems and develop solutions that benefit the environment.


text:
By JOAN LOWY, Associated Press

WASHINGTON (AP) — Federal regulators are failing to refer serious safety violations involving freight rail shipments of crude oil and other hazardous cargo for criminal prosecution, and are going lightly on civil fines, according to a report released Friday by a government watchdog.

The Federal Railroad Administration routinely applies only modest civil penalties for hazardous materials safety violations, even though inspectors request penalties only for serious or repeated infractions, said the report by the Department of Transportation's inspector general.

Instead, the agency's attorneys have made it a priority to process penalties quickly and avoid legal challenges, the report said.

And, although the agency processes hundreds of safety violations each year, it appears that not a single case has ever been referred for criminal investigation, the report said. After examining a random sample of safety violations over five years, the inspector general's office found 17 cases it said should have referred for criminal investigation.

Based on that sample, the inspector general's office estimated 20 percent, or 227 out of 1,126 violations, may have warranted criminal referral. The agency's attorneys told the watchdog that they didn't make criminal referrals because they didn't know the procedures for doing so, and they didn't think it was part of their job.

"As a result, penalties have little deterrent effect, and criminal penalties aren't being pursued," wrote Mitchell Behm, assistant inspector general for surface transportation.

Concern about rail shipments of hazardous cargo has been heightened in recent years by a series of fiery oil train explosions in the U.S. and Canada, including one just across the border in Lac-Megantic, Quebec, that killed 47 people. More than 400,000 tank cars of oil are shipped across the country annually.

Rep. Peter DeFazio of Oregon, the senior Democrat on the House Transportation and Infrastructure Committee, said the report confirms "that the federal government has failed to provide the necessary oversight to protect communities across the country from serious accidents involving the rail transportation of hazardous materials."

One case the report said should have been referred for criminal investigation involved a company that produced tank car valves that hadn't been put through a required design approval process. The valves subsequently leaked hazardous liquids. In another case, a company may have deliberately failed to disclose that a shipment included radioactive containers.

Matt Lehner, an FRA spokesman, said most of the inspector general's recommendations are being implemented. He noted that the agency collected $15 million in fines for violations in the 2015 federal budget year, a 12 percent increase over the previous year and the most in the agency's history

The inspector general's office also found that the agency doesn't have a complete understanding of the risks of hazardous cargo shipments because the agency makes safety assessments by looking narrowly at operations in specific regions, not the nation as a whole.

The regional evaluations also don't include an assessment of the risks of transporting highly volatile and hazardous materials like crude oil near cities and major population centers, the report said.

Without an accurate national assessment, the railroad administration can't be sure that all the appropriate risk factors are being considered when deciding which operations are most in need of inspections, the report said.

The inspector general also faulted the agency's complex records system, saying it makes difficult for inspectors to access safety information on rail operations outside their region. As a result, the railroad administration and a sister agency, the Pipeline and Hazardous Materials Safety Administration, don't share critical and up-to-date information with safety inspectors and investigators in different regions throughout the country.

___

Follow Joan Lowy at twitter.com/AP_Joan_Lowy. Her work can be found at http://bigstory.ap.org/content/joan-lowy

textbook:
Lesson: Introduction to Hazardous Materials Safety

## Section 1: Theoretical Concepts

Hazardous materials are substances that can cause harm to people, property, or the environment if they are released during transportation. These materials include chemicals, radioactive materials, and explosives. Safety is a top priority when transporting these materials, as even small accidents can have severe consequences. In this lesson, we will learn about the importance of hazardous materials safety and the role of the Federal Railroad Administration (FRA) in ensuring safe transportation.

## Section 2: Practical Examples and Real-World Scenarios

Let's imagine a scenario where a train carrying hazardous materials derails and spills its contents. This could lead to environmental damage, health hazards, and even loss of life. To prevent such incidents, the FRA enforces strict safety regulations for the transportation of hazardous materials by rail. These regulations include proper packaging, labeling, and training of personnel involved in the transportation process.

## Section 3: Self-Debating Discussions

Why is it important for the FRA to enforce strict safety regulations for the transportation of hazardous materials? What are some examples of hazardous materials that are commonly transported by rail? How can individuals contribute to hazardous materials safety?

## Glossary

Federal Railroad Administration (FRA): A division of the United States Department of Transportation that regulates and administers railroads, including intercity passenger rail (Amtrak), commuter rail, and freight railroads.

Hazardous materials: Substances that can cause harm to people, property, or the environment if they are released during transportation.

Safety regulations: Rules and guidelines established by the government to ensure public safety.

## Conclusion

In conclusion, hazardous materials safety is crucial for protecting people, property, and the environment. The FRA plays an essential role in enforcing safety regulations for the transportation of hazardous materials by rail. By understanding the importance of these regulations and their practical applications, we can contribute to a safer and more sustainable future.