james moody essays

james moody essays James Moody is a world-renowned saxophone player. He has played with many famous musicians, such as: Dizzy Gillespie and Miles Davis. In this past concert he played with Tim Jenkins on piano, Dwayne Dolphin on bass, and Roger Humphries on drums. This jazz band was the best I have ever seen. James Moody had very good improvisational skills on the three saxophones and even on the flute. He was very proficient on all four instruments. I liked the relaxed environment he provided with his jokes and laid back attitude. Tim Jenkins was excellent on the keys. He was able to stay with everyones solos and provide some very solid solos on his own. Dwayne Dolphin was good at playing the basic melodic lines, but when it came time for him to play solos he was behind or ahead of the beat. I believe that he was trying a little too hard. However, he was nice to listen too. Now for Roger Humphries. Being a drummer myself I was very excited to hear him play. He was absolutely wonderful. He was right on top of the beat the entire time, even when the bassist wasnt. His fills during the songs were very impressive. The best part was when he would play solos. I couldnt stop smiling. I was overall very happy with the performance. Im glad that we had to go because I would not have gone if it werent mandatory. I didnt know that it was going to be as good as it was. I would definitely go see him again if I had a chance. James Moody is the man. ...

Lawrence M. Lambe - Profile of the Famous Paleontologist

Lawrence M. Lambe - Profile of the Famous Paleontologist Name: Lawrence M. Lambe Born/Died: 1849-1934 Nationality: Canadian Dinosaurs Named: Chasmosaurus, Edmontosaurus, Euoplocephalus, Styracosaurus About Lawrence M. Lambe The 1880s and 1890s, when Lawrence M. Lambe made his major discoveries, were the dinosaur equivalent of the Gold Rush. The existence of dinosaurs had only recently been proposed (though their fossils had been known from time immemorial), and researchers all over the world rushed to dig up whatever they could. Working for the Geological Survey of Canada, Lambe was responsible for unearthing the famous fossil beds of Alberta, which yielded a huge number of previously unknown genera (many of which were hadrosaurs and ceratopsians). As a mark of the esteem in which he is held by other paleontologists, the hadrosaur Lambeosaurus was named after Lambe. As befitting their size, dinosaurs tend to overshadow Lambes other achievements in paleontology, which arent nearly as well known. For example, he was a noted specialist in the prehistoric fishes of the Devonian period, and had a keen interest in extinct insects as well; he also named the common Canadian fossil crocodile Leidysuchus after another famous American paleontologist, Joseph Leidy.

Patton Lessons in Leadership by Alan Axelrod Essay

Patton Lessons in Leadership by Alan Axelrod - Essay Example The main focus of the said work is the collection of the knowledge and the lessons brought about by George S. Patton, one of the most successful military general in the US. The most significant of the said concepts is the application suggestions to the corporate America even in the absence of war (Axelrod, 2001). The ideas of George S. Patton can be considered innovative but unconventional for his time. Although this is the case, upon the study of the published work, a significant affirmation regarding the feasibility of the ideas can be considered as the driving force for the popularity of the presented concepts and ideas. The views of Patton covered an extensive variety of experiences he related to leadership in any form, specifically the needs of the present era (Axelrod, 2001). One of the most evident attributes of Patton is his confidence to execute his decisions and views, a character that can be considered to have an important role in his capability to achieve goals, act upon what he planned and motivate his people. When one observes a leader such as Patton, at some point, following his goals and views can be inevitable. This can be attributed to his achievements during his leadership. The different concepts in leadership based on Patton can be related to the leadership image, communication in the organization, setting up of priorities, teamwork, performance, loyalty and achievement. The ideas presented in the published work mainly revolve in the corresponding applications of the concepts and methods Patton applied in military leadership during the war and the needs of the corporate world in terms of leadership. One of the ideas is projected in the development and upholding of the image of the leader. According to Patton, to be able to achieve success as a leader, the image for the people to follow is one of the most important factors.

The indigenous cultures of the Americas Essay Example | Topics and Well Written Essays - 1250 words

The indigenous cultures of the Americas - Essay Example According to the historians, Holmberg spent his time in the 1940s among the Sirono tribes and decided to call them the most culturally backward people in the entire world. He stated that these tribes had no religion, no art or design, no musical instruments, no domestic animals and no clothes, and lived in constant hunger and want. They couldn’t even make fire or count to three. Mann decided to argue against these findings with deep respect. He stated that Holmberg thought that the people before Columbus had no real history, while he did not take into account that people before Columbus were just persecuted survivors and had been totally devastated with the smallpox and influenza in the 1920s. Mann detailed his personal experience with the pre-Columbian times history within the article that he discussed in his book, according to which he said that during his times in the high school, he learned that the Indians came over to the land of Americas over 12000 years ago across the Bering Strait, and these Indians lived in isolated and small groups and had little to no impact over the environment. As a result, the land of Americas remained wild and barren even after millennia of habitation. In the introduction of his book, he compares his research with Holmberg’s and initially it seems as if both are two different pieces altogether. However, after reading the entire book, it becomes apparent that the investigation of anthropologists had come up to wrong conclusions. The greatest mistake according to Mann is the assumption that many historians made assuming that the Indians had no history before the arrival of Columbus on the continent. Mann looked at the history before Columbus from various points of views, and ended up making a specific kind of anthropological revolution. According to the investigations that he made about the life of the contemporaries and the field of culture showed that the Indians took proper and

The Emotions Explored in the Poems Essay Example for Free

The Emotions Explored in the Poems Essay What Emotions does Tennyson explore in the poems ‘Mariana’ and ‘In the Valley of Cauteretz’ and what methods does he use to convey a range of emotions effectively? Tennyson explores many emotions throughout Marianna, In the Valley of Cauteretz which have been reflected from his life. Born to a large family of 12, Alfred Tennyson had many fears and worries in his life. Some of these worries included money due to the fact that Aunt Elizabeth Russell and Uncle Charles Tennyson had a great deal of wealth than that of his own family. Tennyson also had a lifelong fear of developing a mental illness as several of the men in his family had a mild form of epilepsy. In those days it was thought to be a shameful disease which was made worse by the fact that his father was an alcoholic. His fathers’ condition worsened and he became paranoid, abusive, and violent. Marianna is a poem about Marianna, a woman who has been waiting for her true love and has become more and more desperate in an old lonely grange with a moat. Tennyson uses a range of techniques to portray Marianna’s emotions. The idea of loneliness and grief is highlighted with the use of pathetic fallacy and nature ‘after the flitting of the bats when the thickest dark did trance the sky’. Tennyson stresses her desperation at the last four lines of each stanza which recurs but with slight modifications ‘She only said,’ my life is dreary, He cometh not,’ she said; She said, ‘I am aweary, aweary, I would that I were dead! ’ It is almost a death wish which slowly she believes. In ‘In the valley of Cauteretz’ it is clear that grief, sorrow and loneliness are recurring themes in Tennyson’s work. Right from the beginning of this short poem the effect the reader gets is that he is writing about a time in his life from experience and he is trying to go back to when he was happiest. ‘I walked with one I loved two and thirty years ago. All along the valley, while I walked today’. Tennyson tries to hide the bad times and think about the positive ‘the voice of the dead was a living voice to me’ showing that even though someone is dead, to him he is still alive. Tennyson had a friend called Arthur Hallam who died at a very young age hich was a great shock, because of this he presented the preciousness of youth in his poems by creating images which stress youthful joy. In the valley of Cauteretz describes an experience on revisiting a valley in the Pyrenees, years after he had been there with his now dead friend. This valley appears to shoe the reader a great psychological significance. As Tennyson describes himself travelling the valley, there are different elements which are triggered and crafter to create a lasting sense of how his friends’ death still affects himself decades later. Tennyson uses a range of different poetic techniques to convey all these emotions effectively. Some may think that the use of repetition highlights the desperation and sadness of the ‘characters’ he writes about in his poems however the dactylic, experimental rhythm in my opinion helps make sentences stand out and in ‘in the valley of Cauteretz’ makes him want to portray his friend as different and that they didn’t have just an ordinary friendship but a very string bond. Tennyson makes it clear to the reader that the valley was a place he had been before and had many memories from that place and he goes back in time using language making it seem as though the past has come alive ‘i walked with one I loves two and thirty years ago. All along the valley, while i walked today; two and thirty years were a mist that rolls away. Tennyson also used rhyming couplets which add effect of time passing by and to show that nothing has changed. In Mariana Tennyson also uses some of these techniques but for different reasons. He uses nature and sounds to show that there was nothing there, no feeling, no life. The mood of ‘Marianna’ does contrast to that of ‘In the Valley of Cauteretz’ however the themes throughout both are the same and based on Tennyson’s life experiences. Marianna is a poem about a woman in a daydream that she will be rescued by her love and swept away from this forlorn, dreary place. It is clear that in the final stanza Marianna has finally accepted that she will not be rescued by her true love and her final death wish is flooded with sadness ‘The sparrows chirrup on the roof, The slow clock ticking and the sound, Which to the wooing wind aloof, The poplar made, did all confound, Her sense; but most she loathed the hour, When the thick-moted sunbeam lay, Athwart the chambers, and the day, Was sloping toward his western bower. Then, said she, I am very dreary, He will not come, she said; she wept, I am aweary, aweary, Oh God, that I were dead! In conclusion Tennyson explored many emotions linked to grief, sadness and loneliness effectively with the use of exciting language, repetition and metaphors referring to all the good times with his friend. Word Count: 886

The Conclusion for Judges Essay example -- essays research papers

The Conclusion for Judges The book of Judges tells of an era in Israel in which the people of the land had no king. This book follows the incidents of twelve individuals whom were selected by God and shown favor to lead the Israelites out of the hands of the oppressors of their days. A judge is a military official known for his or her bravery in battles or incidents and nothing more than a mere warlord. This individual was given authority over decision-making and political squabbles among the people of Israel since there was no king. A judge would arise in the time of need and lead the tribe or tribes to victory over their enemies. God would show favor unto the judges and they would lead the people of Israel for their lifetime. The book of Judges displays an era of chaos in which the people of Israel did what was right in their opinion. This period is full of utter chaos in which the lack of leadership led to idolatry, rape, murder, the absence of unity among the tribes, and disorder. The last verse in Judges reads, â€Å"In those days there was no king in Israel; all the people did what right in their own eyes† (21:25), this conclusion is perfect for a book whose entire writings describe a time of such turmoil. The most prevalent form of worship throughout the book of Judges is idolatry. This is one of the sins of the covenant but the people of Israel for some reason cannot abandon this tradition among themselves. Idolatry is the worship of an idol, statue, or some other god or gods. The most popular among the people of Israel were Baal and Astartes. The people of Israel may have been led in a different path if there would have been some sort of leadership or power. Instead, the people of Israel followed a judge by the name of Gideon who created an ephod out of golden earrings for them to worship. There are several incidents throughout the book of Judges that exemplify the worship of idols, which resulted in the anger of God. The people of Israel take up gods from other towns and worship them, also. The presence of a king may have changed this due to the fact he would have been able to shed insight on a specific religion among the people. A disturbing fact of the book of Judges was the senseless raping of women throughout this wretched era. A Levite man’s concubine was raped in a town of which he should be able to trust the people. The men of the town initiall... ...bout. Some of the worst battles were fought as a source of revenge of one person being wronged. Entire towns are slaughtered for the deeds of one or two individuals. Husbands are betrayed to the death by wives for the mere price of eleven hundred pieces of silver, entire races of people are nearly wiped out because of the action of several ruthless men. This disorder itself would allow the last verse of Judges to be a great conclusion for the book. In conclusion, the verse, â€Å"In those days there was no king in Israel; all the people did what was right in their own eyes† (21:25), is an apt conclusion for a book written of a disorderly era. The era in which Judges is written about needed the presence of a king or some type of monarchy. The people of Israel took the law into their own hands, they handled problems to the best of their abilities but this was not sufficed. They needed some form of true leadership so that all of the tribes would be of one accord. This could not be accomplished with the thoughts of all of the tribes being vaguely different. Everyone doing what they felt was right only caused for more problems, which would only lead to working harder on trying to fix those.

Importance of Teachers Essay

A REFLECTION ON THE IMPORTANCE OF TEACHER’S INVOLVEMENT IN CURRICULUM PLANNING Recent studies in the United States shown that curriculum implementation can only be successful if teachers and communities are involved in the development and implementation of curriculum and structural changes.(Arend Carl, 2005) While addressing the need of the learners which is the primary concern of the curriculum, teachers should be one of the principal role-players in the process of addressing these challenges. The question is: Are they allowed to participate in the process, and if they do participate, what is the nature of their involvement? Within the context of the curriculum changes in education cited in the text, stringent demands are being made on teachers. This process of continuous change has not yet stabilized however and therefore it is imperative that there should be dialogue about what is expected of teachers when it is suggested that they should be â€Å"more involved in curriculum development†. More often, teachers, especially in the public school system in our country indicated that they, for the most part excluded from participation in curriculum development at curriculum levels outside the classroom. Their perception was that, although they were the subject and/or learning area specialists, little attention, if any, was given to their â€Å"voice† — they were only involved in the implementation of the new curriculum. And this is also what is indicated in the context of the situation in the story that was presented the previous meeting. This has created the impression that teachers operate solely within the context of the school and the classroom, making this seem the only place where they can make a contribution to the curriculum. Contributions from the teachers are seldom acknowledged just like in the situation cited, so that, a perception often held by teachers is that the curriculum is developed â€Å"elsewhere† so that they simply need some guidance for the†¦

New Business Venture: Music Academy

Introduction/aground After over five years experience working In corporations, four friends have a desire to start their own business because they enjoy creating music and saw the need for music training in downtown Toronto. The music academy would cater specifically to children ages 3-16 specializing in rock music genres preparing them in lessons for â€Å"voice, guitar, keyboard, and percussion so they can perform in their own bands†(Scalable 469).By offering specialized musical theory lessons to the children (public), the music academy can create a niche market segment and obtain a portion f the current musical retail/lesson market share currently share amongst Long and Macaque, Cosmos Music, and Stave's Music. Business Objective The music academy strategic goals include growth, expansion, dominating market share, and profitability. They must fully utilize each other's strengths and weaknesses to begin the business.In order to meet these objectives, the team must cooperate, incorporate effective customer service, and use their passion for music towards teaching, while creating a diversified musical learning environment. Current Situation and Problem/Opportunity Statement Environmental scanning and market research yielded results that indicated that the music academy is currently positioned in a busy location with high traffic and opportunities include a need for specialized guitar lessons in the rock music genre. In order to capitalized the opportunity for growth and compete with current music retail/lesson businesses (I. . Long and Macaque), It would be advisable for the music academy to offer a selection of musical Instruments and accessories available for sale to the general public that Include both purchasing and financing options. The current team has the necessary skills for musical instruction involving bass, keyboard, vocals, guitar, and drums. A potential problem that poses a threat would be access to capital and making sure that the initial investment costs are covered â€Å"after two years in business†(Scalable 470).Critical Assumptions and Constraints This project requires strong participation of each music business members and the children. The four friends who participated In this music business should be able to work In a team and understand teaching children. The children must show improvement to prove the music training's effectiveness. Most members need to learn some teaching skills and training because of their lack of experience. Some members will still have other employment, so there is a need for pre-arranged shifts.Different courses with different teachers will be offered because of the members different skill set. Analysis of Options and Recommendation Our three options for our new business: 1 . Start the business immediately, since the key people are ready to build a music academy, a bass teacher who has experience of few paid gigs and also knows the aboard, a guitar teacher who can also record an d edit CDC, a singing teacher who also knows how to work a crowd, and a drum teacher who is also a music teacher in the middle school.The business can start right away according to the original plan. 2. Hold the business until there are enough staffs and Investments to start. Since there opening, until all the preparations are finished. 3. Do not start the business at all. Since the members all have Jobs and are doing well on their own, they do not really need to take the risk to start this business. Preliminary Project Requirements The main requirements of this project include the following: 1 . The business needs the initial investment amount. . The business needs cooperation of all team members. 3. The business needs a place to rent, and musical equipment. 4. Each team member needs to arrange his or her schedule because of different availabilities. 5. Each team member must be trained to teach children because not everyone knows how. Budget Estimate and Financial Analysis A prelim inary estimate of costs for the entire project is $100,000 for the first year. Most of the costs come from salaries, $108,000, then operating costs, $60,000.

Definition of Contradictory Premises

Definition of Contradictory Premises Contradictory premises involve an  argument (generally considered a logical fallacy) that draws a conclusion from inconsistent or incompatible premises. Essentially, a proposition is contradictory when it asserts and denies the same thing. Examples and Observations of Contradictory Premises Here’s an example of Contradictory Premises: If God can do anything, can He make a stone so heavy that He won’t be able to lift it?Of course, she replied promptly.But if He can do anything, He can lift the stone, I pointed out.Yeah, she said thoughtfully. Well, then I guess He can’t make the stone.But He can do anything, I reminded her.She scratched her pretty, empty head. I’m all confused, she admitted.Of course you are. Because when the premises of an argument contradict each other, there can be no argument. If there is an irresistible force, there can be no immovable object. If there is an immovable object, there can be no irresistible force. Get it?Tell me more of this keen stuff, she said eagerly.(Max Shulman, The Many Loves of Dobie Gillis. Doubleday, 1951)It is . . . sometimes difficult to distinguish between real and apparent incompatible premises. For example, a father who is trying to convince his child that no one should be trusted is obviously making an exception of himself. If he really were making incompatible claims (since you should trust no one, and you should trust me), no rational conclusion could or should be drawn by the child. However, the incompatible premises are only apparent; the father has carelessly overstated the first premise. If he had said, Dont trust most people or Trust very few people, or Dont trust anyone except me, he would have had no trouble avoiding the contradiction.(T. Edward Damer, Attacking Faulty Reasoning: A Practical Guide to Fallacy-Free Arguments, 6th ed. Wadsworth, 2008) To say that lying is justified must, according to the rational principle enshrined in the categorical imperative, be to say that everyone is justified in lying. But the implication of this is that the distinction between lying and telling the truth is no longer valid. If lying is universalized (i.e., if everyone ought to lie becomes a universal maxim of action), then the whole rationale for lying disappears because nobody will consider that any response might be truthful. Such a [maxim] is self-contradictory, since it negates the distinction between lying and truth-telling. Lying can exist only if we expect to hear the truth; if we expect to be told lies, the motive for lying disappears. To identify lying as ethical, then, is to be inconsistent. It is to try to sustain two contradictory premises (everyone ought to lie and everyone ought to tell the truth) and is therefore not rational.(Sally E. Talbot, Partial Reason: Critical and Constructive Transformations of Ethics and Epistemolo gy. Greenwood, 2000) Contradictory Premises in Mental Logic Unlike the standard logic of textbooks, people draw no conclusions from contradictory premisessuch premise sets cannot qualify as assumptions. No one ordinarily would assume a contradictory set of premises, but would see such as absurd. (David P. OBrien, Mental Logic and Irrationality: We Can Put a Man on the Moon, So Why Cant We Solve These Logical Reasoning Problems. Mental Logic, ed. by Martin D. S. Braine and David P. OBrien. Lawrence Erlbaum, 1998)In standard logic an argument is valid as long as there is no assignment of truth values to its atomic propositions such that the premises taken conjunctively are true and the conclusion is false; thus any argument with contradictory premises is valid. In mental logic, nothing could be inferred in such a situation except that some assumption is wrong, and the schemas are not applied to premises unless the premises are accepted. (David P. OBrien, Finding Logic in Human Reasoning Requires Looking in the Right Places. Perspectives on Thin king and Reasoning, ed. by Stephen E. Newstead and Jonathan St.B. T. Evans. Lawrence Erlbaum, 1995) Also Known As: Incompatible Premises

Is Making Friends After College a Struggle

Is Making Friends After College a Struggle Talk to the recently-graduated and you’ll soon discover that making friends after college can be difficult. There are many reasons for this, but, when examined, they all boil down to one inescapable factor: different goals. As much as you may beg to differ, college is a pretty homogenous environment. Before you go crying â€Å"Diversity,† allow us to explain. Regardless of the mix of race, culture, and a whole host of other variables, the general direction of everyone in your school is the same: graduation. This makes for a generally like-minded group of people; most choices are geared toward that ultimate goal. Life after college, though, is full of choices that lead you off in myriad directions never to return whence you came. In other words, you now have a number of goals on which you can focus: work (or not), marriage (or not), kids (or not). The list goes on and on. No longer are all the people around you striving for the same goal. Now, everyone has their own aim. What’s more, most of these goals are major life decisions that can isolate you socially from those who do not share your desire. If you’re single (or just married), have you ever tried to hang out with someone (or a couple) who has kids? Often times, it just doesn’t work. To help ease the process of making friends after college, you need to find places and activities where people share similar interests and goals. This is how you can meet people and cultivate friendships. Below are six ways to get your friend on. Take a Class It worked the first time around so why wouldn’t it work again? Continuing education courses are great places to make friends because, chances are, the people in those classes have the same interest you do. Use Your Pet And by pet, we mean ‘dog’. You can break the ice in the park when taking a walk. That cute thing your puppy did last week makes a great conversation starter and you can keep the talk going by discussing chew toys and food brands. Volunteer Do some work for a worthy cause – preferably something you’re interested in – and give your friend-making a boost at the same time. You’ll meet like-minded people who can become fast friends. Remember that the point of all of this is to meet new people (and work for a good cause, of course) who share your interests. If you’re really not interested in â€Å"Hats for the Homeless†, find somewhere else to volunteer. Both endeavors – friend-making and volunteering – will be good for you. Professional Organization After graduation, your career will become the next big focus of your time. And that’s fine. You can capitalize on your new-found drive to succeed by joining a professional organization associated with your line of work. You’ll be able to network with potential business interests and cultivate new friends at the same time. Make Old Friends Into New Ones This only works if you return to the area where you grew up or some old friends have moved to your area. Sure you may not have had that much in common in the old days but it’s been four years, hasn’t it? How much have you changed since graduating high school? Your friend has likely done the same. Go Digital Social networking (online) is everywhere these days so why not take advantage of it for something other than Twitter and Facebook? Sites like Groupon, Living Social, and Meetup are great ways to find experiences where you can meet new people. Groupon and Living Social can get you great deals on more than just clothing and coffee. Discounts abound for tours, athletic activities (where you can participate), wine tours, and classes. Meetup hosts everything from mixers to macramà © parties. Have fun and meet potential friends all at the same time. What could be better than that? Of course, finding people with similar interests and goals isn’t the end-all be-all solution to your problem (or any problem for that matter). A bit of diversity in life is a good thing. So don’t give up if making friends after college is a bit difficult. There are plenty of resources at your disposal to make the process just a bit more manageable. Take advantage of all the 21st century has to offer and you’ll be rolling in friends in no time.

Creative Accounting Essay Example | Topics and Well Written Essays - 2000 words

Creative Accounting - Essay Example Among the various stakeholders, investors and potential investors constitute the primary group for whom financial statements are basically intended. Investors put their hard earned money with a firm on the basis of the financial information exhibited by statements and their scrutiny. Therefore, accountants are bound to oblige the rules and regulations of accounting practices in the preparation and presentation of financial statements. These rules are framed by accounting bodies of a country in line with international accounting standards. Nevertheless, some accounting standards are violated by accounting professionals/firms for their personal gain. Such practices are illegal and against the ethics of accounting professionalism. Many such practices have been observed from different parts of the world. Such a practice is known as creative accounting. Creative accounting is a sort of accounting scam, which does not follow the accounting rules and principles as such or finds the loop hol es in the accounting rules for the benefit of the preparers and those at the helm of the organization. This essay is meant to detail the basics of creative accounting and the reasons thereof. ... It is the act of using the skill and knowledge of accounting professionals to make advantage of the loopholes of accounting rules so as to manipulate the financial information and thereby deceive the users of such statements. This term is also coined as aggressive accounting since it involves the destruction of current accounting rules and specifications with the intention of deceiving someone. Though, the ultimate intentions of creative accounting are manifold, the fundamental aim is to give unfair and incorrect information about the company and its operational results. Numerous interpretations have been developed on the term 'creative accounting' by eminent authors. In the words of John Blake and Jack Dowds, creative accounting may be defined as a "process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business" (Blake). Metcalf, L. (US Senate) in his work (The Accounting Establishment, 1977, p.188), interprets " creative accounting is recognized as a synonym for deceptive accounting. Creative accounting methods are noteworthy because they remain in use as generally accepted accounting principles, even though they have been shown to be deceptive in many cases" (Robb, 2007, sl.3). According to Charles W. Mulford, Eugene E. Comiskey in their famous book entitled 'The Financial Numbers Game: Detecting Creative Accounting Practices', "creative accounting practices --a termthe authorschose to encompass any and all steps used to play the financial numbers game -- may be employed in exch ange for a variety of expected rewards. These rewards may include a favorable effect on share prices, lower corporate borrowing costs due to animproved credit rating,