Wednesday, October 30, 2019

Empowerment Essay Example | Topics and Well Written Essays - 500 words - 1

Empowerment - Essay Example To illustrate, according to Kotter, â€Å"employees often don’t feel they can influence the vision. If they feel disconnected and removed from the issues, they will feel ineffective and powerless, and will not to want to waste their time†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.there is less control and predictability in this mode, but empowerment creates the conditions where new ideas can spark and flourish† (Sourcepov, 2010). The modes of communication have undergone tremendous changes during the last two decades. In order to frame a comprehensive strategy for Publix social media, it is necessary to consider the recent development in the field of communication technologies. Facebook, twitter, and orkut are some of the most effective communication vehicles of social networking these days (what is go socially?, 2010). It is precise that any organizational or strategic change would not be effective unless management ensures active involvement of a broad base of people whose operations play a vital role in the proposed change. Therefore, to implement such a social media change, the management has to design proper programs to empower concerned associates. For this purpose, associates must be allowed to take action in response to different situations and the management must show trust in associates’ work as well as in their decisions. Such a stance may convince the associates that they are well considered in the organizational affairs. Through this strategy, the management can prepare its associates for the proposed social media change work. Huq (2010) strongly opines that employee empowerment may be a better way for the organization to attract associates to the change rather than forcing or pushing them to change; he also adds that a range of obstacles including compensation and performance appraisal-systems and organizational structures often become a barrier for the organization while implanting the framed changes (p.4). It is advisable for the Publix to adequately restructure

Monday, October 28, 2019

The Kamba community in Kenya Essay Example for Free

The Kamba community in Kenya Essay Dreams are part of human beings since everyone has them from time to time. They are interpreted differently in many cultures and so their meaning differ with different people. However dreams are connected to the spirituality. Some dreams come as warnings; others come from what the person has been indulging in when they were awake during the day. For example someone could have watched a horror movie during the day and so when he/she goes to bed he/she gets a nightmare; meaning a replay of the day’s activity takes place. Many times people dream and by the morning they can hardly recall what the dream was about. Other people have dreams and exactly how the dream had come something happens in the real life. In some cultures cleansing rites are performed in the homestead when certain dreams come. This is said to appease the spirits and avoid some bad dreams coming into a reality. I will want to focus on an African culture a Kenyan one. Dreams with dead people are considered a bad omen especially if there was physical contact in the dream. It is believed that if cleansing is not done immediately, the person who dreamt or a close family member would soon die. Cleansing involves slaughtering a goat or a sheep and all the blood sprinkled to the spirits (sprinkling to the ground as they talk to the unseen spirits trying to ask for protection) If a person dreams with a snake this is more serious for it is believed that the spirits are not pleased with that family and therefore what follows is a meeting of the elders and the family members and try to search for an answer to who could have wronged the spirits. Dreams of water are considered as good ones and that the person’s spiritual life is clean. If a person dreams with some food such as eating meat in the dreams; this is said to have no remedy, for sure a close person will definitely die. This community takes it that if a person can hardly remember a dream then it is not an important dream and no one dwells there. Interestingly they believe that if by any chance a dream with a deceased person who died at an elderly age, and the in the dream this deceased person asks for anything, and then effort to give the request will be made. (Usually the naming in this community repeats such that if a boy is born the first one in a family he automatically gets the grandfather’s name). So in this case if the old man dies and comes in a dream and asks for anything it is going to be given to this boy – his namesake. There is no known elderly person who died without a namesake and they also say if that would happen then the request would be taken to the grave of the dead person. They also believe that if someone dreams with a small baby then there is certainly going to be an addition in the family either the extended family or the nuclear one. They look at dreaming with livestock as a sign of wealth. This community has belief in dreams involving certain numbers. They don’t take dreaming with a number seven as a positive thing – it is a sign of war. Dreams of fire or smoke are taken as a sign of extra ordinary power. Dreams involving spears, arrows and shield are usually perceived as clear indication of a raid probably from the neighboring tribe. This calls for night patrolling, making cattle sheds stronger so the enemy doesn’t manage to carry the raid operation easily. It is all spiritual based. In the next page I will look at another culture and their understanding of dreams which will be little bit different from this one. Although this is a community in the same country when it comes to dreams and interpretation it is different but the common ground is that both communities see dreams as spiritual messages. The Kamba community in Kenya looks at dream with a dead person very positively. They believe the dead usually returns into this life only in a dream to especially advise those who were left behind and are loved by him (the dead). For this reason the person will keenly try to remember all the details that were said in the dream and follow them to the letter. He will also make it known to the people concerned what the messages were and what is expected of the living by the dead. This has been critical because I have seen people move from place to place because their ancestors visited them in the dreams and asked them to leave. This particular community would have no interest in any dream that involved cattle. They really consider a dream involving a calabash/guard as a very bad thing, since they believe that someone is trying to bewitch them. They will sell anything they have to go to a witchdoctor for protection. Really funny. I will now look at my personal experience as far as dream and spirituality is concerned. I have always had dreams before any major thing happened in my life. Sometimes I actually dreamt with my baby being sick and in three days time that had happened. If at all I will clearly remember the dream in the morning and also remember it during the day then I get sure that it will surely come to be. I believe it is a spiritual voice that comes to me at night is to bring in advance things that are about to happen in the near future. However I try to pray and dismiss the bad dreams which would keep scaring me during the times I remember. I have had dreams of good things which have come to happen in my life. As a Christian I know that there is power in dreams and that it is actually the Holy Spirit who brings these dreams to us, sometimes I know that the evil spirit does also bring dreams especially the terrible ones, I take it as a tool which every Christian has, it is a way that God communicates with his children, to either warn, prepares or to seek the victims heart. In the Bible there are a people who also had dreams and surely they were from God, example when Joseph the foster father of Jesus was given a message by the angel that he should not fear for the child Mary is carrying is conceived by the power of Holy Spirit. When King David had a dream and he called Prophet Nathan to interpret it – David was being warned by God that his act was not a fair one and he would receive the punishment due. So to summarize all this dreams and spirituality always go hand in hand, be it the cultural way of understanding this, be it the Biblical way of looking at it.

Saturday, October 26, 2019

Should Drugs Be Allowed In Sports? :: essays research papers

Drugs have been around for thousands of years but their reasons for being used has changed. Drugs were originally intended for medical uses. In ancient Egypt, physicians prescribed tannic acid to treat burns. The early Chinese and Greek pharmacies included opium used as a pain- killer, while Hindus used cannabis and henbane plants as an esthetic. With the advances in technology drugs have become more helpful yet more deadly.   Ã‚  Ã‚  Ã‚  Ã‚  Since drugs have become easier to get they have also become more popular with young people and competitors in sports. During the mid-nineteenth new drugs emerged from the laboratories athletes started to be experimented on. The French tried using caffeine to enhance their performances. While other Europeans were mixing cocaine and heroin to give them extra energy they called this drug â€Å"speedball†. In 1886 this deadly mix contributed to the first drug related death in sports by taking the life of a cross-country cyclist. Today the drugs have changed dramatically many athletes have done or are on anabolic steroids, amphetamines, depressants or what are known as â€Å" brake drugs†.   Ã‚  Ã‚  Ã‚  Ã‚  Anabolic steroids are chemicals that are similar to testosterone, the male sex hormone. Steroids are used by a number or young people to enhance their muscle mass and increase their performances. While anabolic steroids are successful at building muscle, they can damage many human body organs, such as the heart, kidneys and liver. Steroids are taken by injection or in pill form, after steroids enter the bloodstream; they are distributed to organs and muscle throughout the body.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Forty-eight percent of high school students use steroids to improve athletic performance. Steroids can increase performances for athletes but steroids also affect the mind and character of the person. Some effects of steroids are impaired learning and hearing, violent behavior, and overly aggressive behavior. When women take steroids they start to show signs of masculinity such as deepening of the voice, increase in body and facial hair also the skin starts to roughen. Anabolic steroids give the one who takes them an unfair advantage in athletic competition. The advantage that they receive is not the same as natural born characteristics of ability.   Ã‚  Ã‚  Ã‚  Ã‚  Another drug that some professional athletes seem to have an obsession with is cocaine. Cocaine was considered to be the drug of the eighties and it proved to be especially in the sport of baseball. During the 1980’s cocaine seemed to be the drug of baseball.

Thursday, October 24, 2019

Canterbury Tales Essay - Sexuality in The Wife of Bath and the Pardoner

Sexuality in The Wife of Bath and the Pardoner In Geoffrey Chaucer’s The Canterbury Tales, an eclectic mix of people gathers together at Tabard Inn to begin a pilgrimage to Canterbury. In the General Prologue, the readers are introduced to each of these characters. Among the pilgrims are the provocative Wife of Bath and the meek Pardoner. These two characters both demonstrate sexuality, in very different ways. Chaucer uses the Wife and the Pardoner to examine sexuality in the medieval period. The Middle Ages were a time of expanding and experimenting sexually for the people. Religious figures who had taken vows of celibacy had children, sometimes with more than one woman. Even some popes of the time had illicit affairs. However, adultery was often condoned, especially in knights, because the Chivalry Code expected of them certain â€Å"actions†: An act of infidelity was no disgrace, always provided that one preserved the form of polite society†¦Any knight who contented himself with wedding a virgin before himself having grown practiced in adultery and carried off several trophies of the chase was unworthy of his spurs. Adultery was a social diversion for the upper classes. A knight had to have a lady whom he worshiped†¦Church and state tolerated the adulterous relationship†¦It was the thing to choose a celestial patroness†¦(1) At the same time, women were repressed in their sexual feelings and were subject to their husband’s demands. If an unmarried woman had sexual relations, she would be dishonored, thrown into exile or even killed. Horrible experiments sought often to find ways of getting rid of any pleasure women would experience during intercourse. People in the Middle Ages had two distinct views on sexuality at that... ...though he was condemned by his sexuality. Chaucer used controversies to create character. He wanted his characters to teach the readers something new about life. The Wife of Bath and the Pardoner demonstrate Chaucer’s way of creating characters based on the sexuality of the medieval period. WORKS CITED (1)Life in the Middle Ages: Appearance vs. Reality. English Department: St. John’s College High School. stjohns-chs.org. (2) Geoffrey Chaucer. The Canterbury Tales edited by M.H. Abrams. The Norton Anthology of English Literature. (New York: W.W. Norton & Company, Inc., 2001). All future references will come from this text. (3) Taken from notes in lectures by Dr. Raymond Nighan. (4) Monica E. McAlpine. The Pardoner’s Homosexuality and How It Matters. www.courses.fas.harvard.edu/~laa14/sourcebook/mac-pard.htm. (5) E. McAlpine. (6) E. McAlpine.

Wednesday, October 23, 2019

John Q/ Antigone Essay

According to Martin Luther King Jr â€Å" The ultimate measure of a man is not where he stands in moments of comfort and convenience, but where he stands at times of challenge and controversy. In other words, that you could only judge a person if he/she is good or not at something when they’re in a hard time or non-easy. The first work of literature that relates to the quote is Antigone written by Sophocles. One literary device that is present in this work which will help to support my interpretation of the quote is characterization. Antigone’s character in this story is very brave and determined. The reason why I think she is brave is because Creon established a rule or law to not bury Polynices, the brother of Antigone. Antigone does not like the law at all because it’s her brother and she wants him to have a proper burial like every dead person does. The law has one twist to it and it is that if someone buries the body and they find who buried it will face death. One reason why I think Antigone is very determined is because never in the story she turned back or changed her mind about burying Polynices. Also, she cares a lot because she asked Ismene her sister to help her out with the burial of Polynices but Ismene is too obedient and soft and replied no. That’s why I think Ant igone is a very brave and determined character in this story. The second work that relates to the quote is John Q starring Denzel Washington. One device that is present in this work which will help to support my interpretation of the quote is conflict. In the work of John Q takes place a poor African American family that lives in Chicago. John Q the main character has a son named Michael Archibald that is interest in body building. Then, one day he had some sort of an attack, turns out he has a weak heart and is need of a transplant. John Q’s wife Denise Archibald is very desperate to see her son out of the hospital and not sick, so she said to John Q â€Å"to do something about it â€Å". So one day John Q meets up with one of his friends and holds hostage a hospital. The reason why he did that is because Rebecca Payne can’t put his son on the transplant list because their insurance company does not cover it. Finally, Michael gets a new heart from a woman that had a car accident in the beginning of this work but John Q has to serve some time in prison because he was accused of kidnap. The ultimate measure of a man is not where he stands in moments of comfort and convenience, but where he stands at times of challenge and controversy by Martin Luther King Jr. Antigone relates this quote because she was facing a real hard time with the law of not burying Polynices and she got through it but ended up committing suicide. John Q also relates to this quote because he holds hostage a hospital and he wasn’t a murderer or anything of that, he wasn’t planning on hurting anyone but himself, but he was strong and brave enough to do all of that for his Michael.

Tuesday, October 22, 2019

Michealangelo Buonarrati essays

Michealangelo Buonarrati essays Michelangelo was truly one of the greatest artists that ever lived. Considered a master artist by his own generation he was very highly sought after and respected by true art coinsurers of the renaissance period. Many artists and musicians are not recognized as Masters until years after their death. Michelangelo was definitely held in high regard during the Renaissance period and throughout the ages. He was a very hard working, diligent artist who was never satisfied with his own work. He had very close ties with the Roman Catholic Church as many of his works depicted either Biblical scenes or characters. He used many types of medium to create his work but considered himself primarily a sculptor. Michelangelo Buonarrati was born in a town called Caprese and grew up in Florence, Italy. Growing up in Florence had a great impact on his life because Florence was the hub of much of the artistic boom that occurred during the Renaissance period. Most of his young life he struggled with his parents between schoolwork and the art he so loved. At age thirteen his father allowed him to become the apprentice of Domenico Ghirlandaio a painter who taught him the art of Fresco painting (painting on wet stucco). At age fifteen he moved into the house of Lorenzo de Medici a leading political figure and patron of the arts. It was during this time he developed a love for poetry, literature and sculpting. He met and studied with Giovanni who taught him the styles of Donatello one of the 15th centuries greatest sculptors. He also learned a philosophy called Neoplatonism- a theory that the body is a trap for the soul that longs to reach out to God. Michelangelo was a very religious man and spent many hours studying the scriptures which had a great influence on a lot of his work. He did very few works that were not religious based in one form or another. He also rubbed shoulders with a lot of very wealthy men as well as leaders of government a...

Monday, October 21, 2019

Biography of Subrahmanyan Chandrasekhar

Biography of Subrahmanyan Chandrasekhar Subrahmanyan Chandrasekhar (1910-1995) was one of the giants of modern astronomy and astrophysics in the 20th Century. His work connected the study of physics to the structure and evolution of stars and helped astronomers understand how stars live and die. Without his forward-thinking research, astronomers might have labored far longer to comprehend the basic nature of stellar processes that govern how all stars radiate heat to space, age, and how the most massive ones ultimately die. Chandra, as he was known, was awarded the 1983 Nobel Prize in physics for his work on the theories that explain the structure and evolution of stars. The orbiting Chandra X-Ray Observatory is also named in his honor. Early Life Chandra was born in Lahore, India on October 19th, 1910. At the time, India was still part of the British Empire. His father was a government service officer and his mother raised the family and spent much time translating literature into the Tamil language. Chandra was the third oldest of ten children and was educated at home until the age of twelve. After attending high school in Madras (where the family moved), he attended Presidency College, where he received his bachelors degree in physics. His honors standing afforded him a scholarship for graduate school to Cambridge in England, where he studied under such luminaries as P.A.M. Dirac. He also studied physics in Copenhagen during his graduate career. Chandrasekhar was awarded a Ph.D. from Cambridge in 1933 and was elected to a fellowship at Trinity College, working under astronomers Sir Arthur Eddington and E.A. Milne.   Development of Stellar Theory Chandra developed much of his early idea about stellar theory while he was on his way to begin graduate school. He was fascinated with mathematics as well as physics, and immediately saw a way to model some important stellar characteristics using math. At the age of 19, onboard a sailing ship from India to England, he began thinking about what would happen if ​Einsteins theory of relativity could be applied to explain the processes at work inside stars and how they affect their evolution. He worked out calculations that showed how a star much more massive than the Sun would not simply burn up its fuel and cool, as astronomers of the time assumed. Instead, he used to physics to show that a very massive stellar object would actually collapse to a tiny dense point- the singularity of a black hole. In addition, he worked out whats called the Chandrasekhar Limit, which says that a star with a mass 1.4 times that of the Sun will almost certainly end its life in a supernova explosion . Stars many times this mass will collapse at the ends of their lives to form black holes. Anything less than that limit will stay a white dwarf forever. An Unexpected Rejection Chandras work was the first mathematical demonstration that such objects as black holes could form and exist and the first to explain how mass limits affected stellar structures. By all accounts, this was an amazing piece of mathematical and scientific detective work. However, when Chandra arrived at Cambridge, his ideas were soundly rejected by Eddington and others. Some have suggested that endemic racism played a role in the way Chandra was treated by the better-known and apparently egotistical older man, who had somewhat contradictory ideas about the structure of stars. It took many years before Chandras theoretical work was accepted, and he actually had to leave England for the more accepting intellectual climate of the United States. Several times after that, he mentioned the overt racism he faced as a motivation for moving forward in a new country where his research could be accepted regardless of his skin color. Eventually, Eddington and Chandra parted cordially, despite the o lder mans previous disdainful treatment. Chandras Life in America Subrahmanyan Chandrasekhar arrived in the U.S. at the invitation of the University of Chicago and took up a research and teaching post there that he held for the rest of his life. He plunged into studies of a subject called radiative transfer, which explains how radiation moves through matter such as the layers of a star such as the Sun). He then worked on extending his work on massive stars. Nearly forty years after he first proposed his ideas about white dwarfs (the massive remains of collapsed stars) black holes and the Chandrasekhar Limit, his work was finally widely accepted by astronomers. He went on to win the Dannie Heineman prize for his work in 1974, followed by the Nobel Prize in 1983. Chandras Contributions to Astronomy Upon his arrival in the United States in 1937, Chandra worked at the nearby Yerkes Observatory in Wisconsin. He eventually joined NASAs Laboratory for Astrophysics and Space Research (LASR) at the University, where he mentored a number of graduate students. He also pursued his research into such varied areas as stellar evolution, followed by a deep dive into stellar dynamics, ideas about Brownian motion (the random motion of particles in a fluid), radiative transfer (the transfer of energy in the form of electromagnetic radiation), quantum theory, all the way to studies of black holes and gravitational waves late in his career. During World War II, Chandra worked for the Ballistic Research Laboratory in Maryland, where he was also invited to join the Manhattan Project by Robert Oppenheimer. His security clearance took too long to process, and he was never involved with that work. Later in his career, Chandra edited one of the most prestigious journals in astronomy, the Astrophysical Journal. He never worked at another university, preferring to stay at the University of Chicago, where he was Morton D. Hull Distinguished Professor in astronomy and astrophysics. He retained emeritus status in 1985 after his retirement. He also created a translation of Sir Isaac Newtons book Principia that he hoped would appeal to regular readers. The work, Newtons Principia for the Common Reader,  was published just before his death.   Personal Life Subrahmanyan Chandrasekhar was married to Lalitha Doraiswamy in 1936. The couple met during their undergraduate years in Madras. He was the nephew of the great Indian physicist C.V. Raman (who developed the theories of light scattering in a medium that carry his name). After emigrating to the United States, Chandra and his wife became citizens in 1953. Chandra wasnt just a world leader in astronomy and astrophysics; he was also devoted to literature and the arts. In particular, he was an ardent student of western classical music. He often lectured on the relationship between the arts and the sciences and in 1987, compiled his lectures into a book called Truth and Beauty: the Aesthetics and Motivations in Science,  focused on the confluence of the two topics. Chandra died in 1995 in Chicago after suffering a heart attack. Upon his death, he was saluted by astronomers around the world, all of whom have used his work to further their understanding of the mechanics and evolution of stars in the universe. Accolades Over the course of his career, Subrahmanyan Chandrasekhar won many awards for his advancements in astronomy. In addition to those mentioned, he was elected a fellow of the Royal Society in 1944, was given the Bruce Medal in 1952, the Gold Medal of the Royal Astronomical Society, the Henry Draper Medal of the U.S. National Academy of Sciences, and the Humboldt Prize. His Nobel Prize winnings were donated by his late widow to the University of Chicago to create a fellowship in his name.

Sunday, October 20, 2019

Frederick Douglass Quotes on Womens Rights

Frederick Douglass Quotes on Womens Rights Frederick Douglass was an American abolitionist and former slave, and one of the most famous 19th-century orators and lecturers. He was present at the Seneca Falls Womens Rights Convention of 1848 and advocated for womens rights along with abolition and the rights of African Americans. Douglass last speech was to the National Council of Women in 1895; he died of a heart attack suffered the evening of the speech. Selected Frederick Douglass Quotations [Masthead of his newspaper, North Star, founded 1847] Right is of no sex - Truth is of no color - God is the Father of us all, and we are all Brethren. When the true history of the antislavery cause shall be written, women will occupy a large space in its pages, for the cause of the slave has been peculiarly womans cause. [Life and Times of Frederick Douglass,1881] Observing womans agency, devotion and efficiency in pleading the cause of the slave, gratitude for this high service early moved me to give favorable attention to the subject of what is called womans rights and caused me to be denominated a womans rights man. I am glad to say I have never been ashamed to be thus designated. [Life and Times of Frederick Douglass,1881] [A] woman should have every honorable motive to exertion which is enjoyed by man, to the full extent of her capacities and endowments. The case is too plain for argument. Nature has given woman the same powers, and subjected her to the same earth, breathes the same air, subsists on the same food, physical, moral, mental and spiritual. She has, therefore, an equal right with man, in all efforts to obtain and maintain a perfect existence. Woman should have justice as well as praise, and if she is to dispense with either, she can better afford to part with the latter than the former. Woman, however, like the colored man, will never be taken by her brother and lifted to a position. What she desires, she must fight for. We hold woman to be justly entitled to all we claim for man. We go farther, and express our conviction that all political rights which it is expedient for man to exercise, it is equally so for women. [At the 1848 Womens Rights Convention at Seneca Falls, according to Stanton et al in [History of Woman Suffrage] A discussion of the rights of animals would be regarded with far more complacency by many of what are called the wise and the good of our land, than would be a discussion of the rights of woman. [From an 1848 article in the North Star about the Seneca Falls Womens Rights Convention and its reception by the general public] Should the females of New York be placed on a level of equality with males before the law? If so, let us petition for this impartial justice for women. In order to insure this equal justice should the females of New York, like the males, have a voice in appointing the law makers and the law administrators? If so, let us petition for Womans Right to Suffrage. [1853] On putting a priority, after the Civil War, on votes for African Americans males before women in general] When women, because they are women, are dragged from their homes and hung upon lampposts; when their children are torn from their arms and their brains dashed upon the pavement;... then they will have the urgency to obtain the ballot. When I ran away from slavery, it was for myself; when I advocated emancipation, it was for my people; but when I stood up for the rights of women, self was out of the question, and I found a little nobility in the act. [About Harriet Tubman] Much that you have done would seem improbable to those who do not know you as I know you. Quote collection assembled by Jone Johnson Lewis.

Saturday, October 19, 2019

Developing A Marketing Plan for a New Product Essay

Developing A Marketing Plan for a New Product - Essay Example Overseas we also not only have the same competitors we have here, but other local competitors, such as the great candy makers in Switzerland for example. All of these factors have to be taken into consideration. Especially important is the local ideals of a region when running advertisement, as we need to be sure to not run an ad that could be considered offensive in another country. Of course our produce is very tangible, and we hope to be short lived. We are not intending people to buy our product and hold on to them, we want them to eat them so they in turn come back to buy more. We would hope for an as much as possibly purchase, similar to the candy isle you see here. Then people would buy them whenever they caught their eye, and would be instantly attracted to them. We also need to totally market our product as different and more healthy than other alternatives. This is key to success in the important demographics that we need in order to clench success for our company. Once we factor in cost and demand, we will hopefully be able to find a stable price. We do not want price to high or to low, or we may find demand fluctuating to much for our needs. Our objective is to be as successful as possible, but we may need to take initial losses to do that.

Friday, October 18, 2019

Web-Based Distance Learning Project Assignment Example | Topics and Well Written Essays - 1000 words

Web-Based Distance Learning Project - Assignment Example 29 Oct 2007 A Business Model with ERD and normalization. 5 November 2007 Design logical database design & development. 19 November 2007 Testing business rules and data integrity. 10 December 2007 Interim Report 8 January 2007 Interface Design and form development. 22 January 2007 Trigger design and implementation. 4 February 2007 Testing and validating the trigger codes of different units. 18 February 2007 Report requirements and design. 4 March 2007 Physical database design 18 March 2007 Final system documentation & user manual. 4 April 2007 Margin for any contingency 5 April 2007 - 15 April 2007 Final Report 24 April 2007 Live demonstration. The presentation should demonstrate the most interesting and attractive implementation features and functions of University Information System. 5 May 2007 RESOURCE REQUIREMENT: Following are the resource requirement for this project: Hardware Requirements: The hardware requirements for this project are as follows: Processor (atleast Pentium III, 733 MHz) RAM (the minimum RAM requirement is 128 MB. However, the RAM of 512 is recommended) Hard Disk (The required capacity of hard disk depends on the amount of data to be saved. But on minimum side 40 GB hard disk is required) LAN Card or Modem is also required. Besides, the general accessories of a standard PC will also be required. The university will not be required to arrange for these requirements. Software Requirements: The softwares required for this project are: MS Access - this is required for the actual development of the database. MS Visio - this is required to develop the logical diagram / model for the structure of the database MS Word - this is required for the documentation purposes Macromedia Dreamweaver - this is...The concept of distance learning was still there even before the intervention of technology in the field of education, but it gained momentum, when technology was applied to make the system of distance learning more effective. As a result of this intervention, distance learning has now become one of the most prominent areas of education and learning, where the application of the technology is at its peak. Furthermore, the more technology is applied in right direction, the more distance learning will get popular. This project would be yet another step into that progress. The outcome of this project would be an MS-Access based Tutorial database. As tutorials are major source of learning for distance learners, thus this product will be helpful to them to a great extent. The aim of this project is to develop a database of tutorials for the distant learners. This database tutorial is a web-based tutorial. The user of this database will be provided with the user interface in order to fetch the information through queries and add, edit or delete the tutorials. A reporting module will also be added into the database. Besides, there are some other technical requirements too. Such requirements include the internet connectivity, the relevant drivers required for the database and its cross platform interaction with the web based front end.

Chinas Threats Essay Example | Topics and Well Written Essays - 2000 words

Chinas Threats - Essay Example Finally, the effects of these threats must be evaluated. Many believe that the four most important issues regarding this question are 1) population 2) economic 3) military and 4) technology. While these areas are easily justified, the real reason behind the threat is somewhat unclear. This is largely because China, as an international role player, has no known or declared objectives. Thus, in order to have a basic idea on China's immediate and future plans, one must look back in history and decipher China's policies and ideals. In the 1960s, according to Okabe (1968), China's medium-range objectives consist of the following: promotion of world revolution and acquisition of resources, markets and territories; bolstering national security primarily against the American "threats;" and asserting its role in the international community. Although the ideals of a world revolution are hard to discern in the current objectives of China, at that time, it was apparent that its leaders valued the importance of promoting world revolution to obtain lasting peace. Related to this is the aim of achieving self-reliance as manifested by the need to add territories, markets and resources. Self-reliance entails capability of protecting a nation internally and externally thus fortifying national security is a logical step. ... Population threat Being the most populated country in the world, China has always been considered a threat to the rest of the nations. The truth is, in order to avoid perpetual explosion of its population, China had come up with a policy obliging couples to have only one offspring. Issues had been raised regarding the implementation of the said strategy but nevertheless, an estimate of 300 million people would have added to China's population if the policy was not applied. In less than three decades, China achieved a far more advanced transition in terms of demography, an area wherein other developed countries spend centuries to attain. According to the country's Census, the total population of China as of 2000 is 1,242,610,000. Hand-in-hand with this is a relatively low total fertility rate of 1.2 which is a lot less than the figures previously reported. These records made an impact to people by raising speculations whether the results were reliable or not. Majority of the country's population believ ed that the Census might have underestimated the accurate population count of China; stating, too, that many of the younger members of country's inhabitants especially the newborns were not reported and registered in China's Census. The population figures and total fertility rate reported by the Census, whether it contained underestimated and unreported data, are still far less than the possible rate of population replacement of 2.1. At this point, the country's population would be described as steady or stationary. Therefore, no matter what the reported values were, it is undoubtedly evident that China was able to control the

Thursday, October 17, 2019

Analysis of a manager's job Essay Example | Topics and Well Written Essays - 1000 words - 1

Analysis of a manager's job - Essay Example It is, he said, the series of activities related to the use of available resources to achieve a goal. The resources can be material or human, other people, inside or outside an organization of humans, which a ‘manager† has to ‘manage’ or learn how to â€Å"use† properly to achieve a specific purpose. In his case, he manages the people who work with him: the wait staff, the cooks and kitchen assistants. He includes the customers, not all of whom are pleasant to be with. He also has to manage or ‘use’ resources like the raw ingredients that go into every meal, the drinks they serve, and the place itself. The first function is planning, which involves setting goals and thinking clearly of how those goals can be reached with the people and resources he has. Peter sits down with the owner regularly to discuss profit targets, and he goes over the different ways those targets could be met. He specifies how many people he needs, especially on special days when there are big celebrations or a festival when they foresee many customers coming in to the restaurant. This function includes making a budget, specifying what types of people he should hire, how many of each (cooks, waiters, receptionists, kitchen assistants, and sometimes, valet parking attendants) to hire and the salaries he could give them. He also plans the menu with the cook and the owner, and they find ways to get good quality ingredients that do not cost too much. He often sits down and thinks hard to understand the goal (prepare a birthday dinner for a group of twenty). He asks questions like: do I have enough people, resources, and time; and how do I distribute the work (more so when the cook calls in sick on what could be a busy night)? How can we work together, with the limitations we have, so that we meet the goal on time? These are not easy things to do, especially as he has to plan what to do if any

Inresume and cover letter, find a job opening that looks interesting, Case Study

Inresume and cover letter, find a job opening that looks interesting, and then write a resume and cover letter for that job. Start by read the following in ProQuest - Case Study Example In this case, I find it fun and fulfilling to integrate new systems while working with my team members, which is challenging although the benefits enhance seamless and productive flow of work in an organization. In addition, I have managed to acquire management skills that enhance me to engage in a proactive management style, which provides me with essential communication skills to enhance teamwork. I am assiduous in staying up-to-date and maintaining a grasp on accounting information and knowledge. Hence, I undertake courses that enhance my ability in using the essential technology that are crucial in accounting. Therefore, I am proficient in Oracle, Hyperion, Ms. Excel, and SAP accounting programs. Moreover, I am a qualified accountant and registered with the ICA. I will pass this expertise to your company and ensure that your company benefited from the skills and knowledge that I have gained over time, which will ensure a positive outcome. I am look forward to this new challenge offered by your company. You can call me on [Your Number] or write to me on [email address] and I will be glad to discuss any other issue. I have gained the ability to carry out successful planning, implementation, maintenance, and management of financial tools and processes, which includes the processes of efficient training and integration of the systems in an

Wednesday, October 16, 2019

Analysis of a manager's job Essay Example | Topics and Well Written Essays - 1000 words - 1

Analysis of a manager's job - Essay Example It is, he said, the series of activities related to the use of available resources to achieve a goal. The resources can be material or human, other people, inside or outside an organization of humans, which a ‘manager† has to ‘manage’ or learn how to â€Å"use† properly to achieve a specific purpose. In his case, he manages the people who work with him: the wait staff, the cooks and kitchen assistants. He includes the customers, not all of whom are pleasant to be with. He also has to manage or ‘use’ resources like the raw ingredients that go into every meal, the drinks they serve, and the place itself. The first function is planning, which involves setting goals and thinking clearly of how those goals can be reached with the people and resources he has. Peter sits down with the owner regularly to discuss profit targets, and he goes over the different ways those targets could be met. He specifies how many people he needs, especially on special days when there are big celebrations or a festival when they foresee many customers coming in to the restaurant. This function includes making a budget, specifying what types of people he should hire, how many of each (cooks, waiters, receptionists, kitchen assistants, and sometimes, valet parking attendants) to hire and the salaries he could give them. He also plans the menu with the cook and the owner, and they find ways to get good quality ingredients that do not cost too much. He often sits down and thinks hard to understand the goal (prepare a birthday dinner for a group of twenty). He asks questions like: do I have enough people, resources, and time; and how do I distribute the work (more so when the cook calls in sick on what could be a busy night)? How can we work together, with the limitations we have, so that we meet the goal on time? These are not easy things to do, especially as he has to plan what to do if any

Tuesday, October 15, 2019

HACCP(Hazard analysis and critical control points) Essay - 1

HACCP(Hazard analysis and critical control points) - Essay Example The HACCP system is applicable at all stages of food processing and preparation procedures such as packaging and distribution. Application of HACCP is a voluntary aspect in the food industries. HACCP is deemed to have originated from the monitoring of production processes which were used during the Second World War. It became fully operational in 1960s in the United States of America when the Space Administration requested Pillsbury to produce foods specifically for the space flights. Thus, from that period up to date, HACCP is recognized globally as one of the logical frameworks that have adapted the traditional methods of inspection to a contemporary science-based safety system. Therefore, as per its risk evaluation, HACCP give room for both the government and food industries to appropriately allocate available resources in order to establish and maintain safety in food practices. Moreover, HACCP is not only applied in food industries, but in pharmaceuticals and cosmetic industries. Thus, it is a method which seeks to eradicate unsafe practices in industries by using quality control procedures which always control or rather prevent occurrence of hazards in production processes as they identify these faults at every final stage of a given production process. However, its major focus is on the safety and healthy aspects and not the product’s quality. Therefore, the principles of HACCP form the basis of most quality and safety of food products assurance. HACCP identifies the probable safety hazards and determines the relevant preventive measures alongside a perfect plan that can be implemented in controlling of these hazards. Thus, this principles views a safety hazard related to food as any physical, chemical or biological feature that might make food to be unhealthy or unsafe for consumption. A CCP is deemed to be a point, procedure or step in any food production process at which total control of

A Narrative of the Captivity and Restoration Essay Example for Free

A Narrative of the Captivity and Restoration Essay A Narrative of the Captivity and Restoration of Mrs. Mary Rowlandson, written by Mary Rowlandson, is about King Philip’s War. The war started on June 20 in 1675 and was between English colonists and Native Americans. During the war, the Indians attacked English colonists’ territory. They burned the colonists’ houses, killed the resisters and captured some of the colonists. The living of captives was very tough. They had to move from place to place with the Indians. The Indians treated them very badly. If they didn’t listen to the Indians, they would be beaten or even be killed. Besides, the weather was cold and sometimes the food supply was short. As a result, lots of captives died during the captivity. As a victim of the Indian attacks, Mary Rowlandson wrote a vivid description of the eleven weeks and five days she spent living with Native Americans which owns very high value in American Literature. First of all, the work owns high historical value in American Literature. In her description, she vividly shows her experience as a captive which makes people easily understand the situation at this period and the relationship between English colonist and the Indians. In her description, we can find that all the English captives didn’t be ruled by the same Indian master. There were different Indian masters. Each Indian master owned English captives and located in different places. According to the masters, the captives could be transferred from one tribe to another. Also, in the description, sometimes Mary Rowlandson communicated with the Indians. From this point, we can find that some of the Indians could speak English. Besides, in the work, we can also know how English colonists deal with Native Americans. They trade by money, clothes, tobacco, liquors, seed corn hemlock, ground ivy and etc. This point shows that the living of the Indians was tough then. They lacked food and some daily necessaries, so it was effective to trade with them by something they really needed in their lives instead of money. Secondly, this work also shows the high value of Christian point of view. As a Christian, Mary Rowlandson uses lots of quotes and passages from the Bible in the description. No matter how hard the captivity was, she always  showed her piety to God. Instead of blaming the Indians, she used the stories in the Bible to console her sorrow and suffering. The Bible was the center of her life during the captivity. Even though her experience was so painful, she thanked God for everything. In the work, she strongly showed the positive side of Christianity which make readers offer high value to the Christians. A Narrative of the Captivity and Restoration of Mrs. Mary Rowlandson is one of the important works in American Literature. It offers readers high values of history and Christian point of view. By reading the story of Mary Rowlandson, we can clearly understand this period of American history. and also realize the virtue of Christianity.

Monday, October 14, 2019

Fair Representation of Financial Statements

Fair Representation of Financial Statements 1. INTRODUCTION The Financial Reporting Standards Board was formed to resolve the problems faced by the international financial reporting regiment. In particular, it hopes to promote the standardization of international accounting standards through its International Accounting Standards (IASs) to facilitate transactions and improve financial markets. Underscoring the FRSBs philosophy is to enable the fair presentation of financial statements. This report discusses this concept and evaluates whether the application of a standardized accounting reporting regiment would achieve its objectives with a critical examination of some accounting standards. 2. FAIR PRESENTATION DEFINED Whenever we mention the fair presentation of financial statements, we are referring to the accounting concept of true and fair view. The phrase true and fair in an accounting context does not have the same meaning as true and fair in a general context. Thus, true in an accounting context does not mean in accordance with the facts or not false and fair in an accounting context does not mean just or unbiased. The most generally accepted interpretation of true and fair in an accounting context is that accounts are true and fair if they are prepared and presented in accordance with generally accepted accounting principles. Thus courts have held that accounts based on historical cost present a true and fair view. Riley has pointed out that the various Companies Acts require the presentation of a true and fair view and not the true and fair view. The implication is that in a particular circumstance no single view is true and fair but that there are several views each of which is true and fair. Presumably, any generally accepted accounting method provides a true and fair view. There are some who argue that different accounting standards does not inhibit the adoption of fair presentation while others believe that a uniform international standard like IAS is the best means of achieving fair presentation of financial statements. 3. THE CASE FOR DIFFERENT ACCOUNTING STANDARDS 3.1 Diversity is Desirable It has been argued by some that a range of accounting methods is desirable because of the diverse circumstances of different businesses. In some circumstances one method would be desirable and in other circumstances some other method would be most appropriate. Diverse accounting methods are necessary because of diverse circumstances. For example, it could be argued that when a non-controlling interest in another company is acquired and where there is a substantial influence over its policies, the equity method would reflect the circumstances more accurately than simply showing the investment at cost. Given a variety of accounting methods, it is argued that management should choose the one which best reflects the unique circumstances of the situation. The ability to choose the most appropriate method should lead to comparability of accounting reports. More meaningful comparisons would be possible because accounting reports reflect the circumstances in each case. The independent auditor should ensure that management selects the most appropriate method for the presentation of a true and fair view. If management does not choose the best method, the auditor will not confirm the presentation of a true and fair view and a qualified audit report should result. 3.2 Arguments Against International Financial Reporting Standards Just as there are many compelling arguments in favour of IAS, there are also equally compelling arguments against it. One of the major criticisms against IFRS is that poorly developed and developing countries view it as a form of imposition of rules or neo-colonization by economically superior countries (Mednick, 1991). Secondly, standardization goes against the inherently flexible nature of accounting. One of the key principles of accounting is substance over form, so providing international standards would be contrary to this. When accounting rules are standardized or harmonized, they cannot possibly be flexible enough to fit into the enormous scope of different national situations, legal systems, stages of economic growth and cultural differences. Instead of aiding progress, such rigid and inflexible standards may actually hinder it. Next, some experts argue that it will be very difficult for international accounting standards bodies like the IASB to reach a universal consensus on some issues. As a result, concessions and compromises will have to be made so that it becomes acceptable to the international community (Berton, 2000). When this happens, the standards become inadequate and permissive. Another argument against international accounting standards is that it could be dangerous as the standards may erode profits and cause volatility in the balance sheets of the companies (Parker, 2002). As a result, companies need to educate their investors about the effects of international accounting standards on the reported profits and liabilities. Finally, some have expressed concern that international standardization or harmonization may cause standard overload. Companies that have to deal with social, political, national and economic pressure will be overextended to comply with the more complex and expensive international requirements. This may add to operating costs. 4. THE CASE FOR INTERNATIONAL FINANCIAL REPORTING STANDARDS 4.1 Problems with Diversity There is the availability of a wide choice of accounting methods. For many transactions, accountants are able to choose from a selection of accounting methods each of which is equally acceptable and which often give widely different results. However, there are two main types of criticism leveled against this kind of diversity. One, it is suggested that the availability of several acceptable alternative accounting methods for a single transaction could make the accounting reports of different companies non-comparable. Differences in reported results could reflect different accounting procedures rather than different performances. For example, suppose that Company A expensed all research and development expenditure, used FIFO for inventory and depreciated its assets on a straight-line basis. Any differences in the reported profits and balance sheets of the two companies would be due, at least in part, to differences in accounting procedures and any assessment of relative performance and financial position would be difficult to make. The critics argue that diversity in accounting methods reduce the utility of accounting reports by measuring corporate performance in different ways. Two, it is also suggested that the availability of different accounting methods allows management to choose those methods which give the desired result. In other words, profits could be manipulated by the choice of accounting method. If management wants lower profits, conservative accounting procedures could be used. Choosing accounting procedures to satisfy management objectives is sometimes described as creative accounting. In America, researchers have found substantial evidence of creative accounting. The critics regard creative accounting as particularly bad and conclude that financial statements cannot be used with any confidence to measure or compare managerial performance. The common element of these two criticisms is that the availability of a choice of accounting methods leads to a lack of comparability in accounting reports. 4.2 Increased Disclosure The second argument for IAS is to seek increased disclosure. Two types of increased disclosure are suggested. One, it is argued that the problems of diversity could be at least partially overcome by detailed disclosure of accounting method. Under this proposal, accounting reports would include a statement of the methods used to compute depreciation, unearned income, inventory and so on. It is suggested that this additional data would enable statement users to recast the accounting reports into a form suitable for comparison with the reports of other years or other companies. Two, it is suggested that where an accounting method is different from that used in the previous report, the fact of the change of method and the effect of the change on reported profits or balance sheet items should both be disclosed. With this additional information statement users would be able to restate the accounting reports of a company to make them comparable on an interpreted basis. The effect of creative accounting would be disclosed. It should be noted that the increased disclosure response leaves companies and their auditors with a choice from a range of accounting methods. Diversity in accounting method is not reduced. The increased disclosure allows statement users to make accounting reports comparable by recasting them in the form they need. Increased disclosure is a solution to the problem of diversity can be criticized on the grounds that the benefits may not be shared equally by all statement users. It requires a statement user with accounting skills to recast financial reports on a comparable basis. Statement users without access to these skills would receive no benefits from these additional disclosures. Indeed, they may be worse off as sophisticated statement users recast the financial reports and to make better decisions. Any solution to the diversity problem which places the one on statement users and which could therefore discriminates against a group of users is clearly unsatisfactory. 4.3 Increased Uniformity It is also widely believed that a universal adoption of IAS would contribute to uniformity of financial statements internationally. When different standards are used, it is sometimes difficult to compare the financial performance of two companies. Comparability would eliminate misunderstandings about the reliability of foreign financial statements and would remove one of the most important impediments to the flow of international investment. Narrowing the range of choice of accounting methods is usually described as increasing uniformity. In most cases, increased uniformity is achieved by issuing statements of accounting principles or standards which specify the accounting method for a particular transaction or event. Increased uniformity means that the same accounting methods are likely to be used in the same circumstances by different companies and at different times. The onus is on management and accountants rather than statement users. There are several arguments used to support the case for greater uniformity of accounting method. Firstly, the most important argument is that uniformity of accounting procedures will allow comparisons of accounting reports. Similar situations will be reported in a similar way and results will be directly comparable. Any difference in reported results will be due to differences in the circumstances and not in the accounting method. Secondly, many accountants believe that increased uniformity would make their jobs much easier. Choosing an accounting procedure is for many accountants time consuming and difficult. It may lead to conflict between management which wants creative accounting and accountants who believe that another method is more appropriate. With uniformity, the chance of conflict over accounting method would be reduced. Thirdly, with uniformity, accountants would be better able to defend their procedures in court. Because their choices would be limited, they could not be accused or choosing an accounting method to meet the needs of any particular group. This in an important consideration for accountants. 4.4 Cost Benefits There are numerous financial benefits of having IAS. The first is that it decreases the cost of data collection (Choi et al, 1999). Time and money will be saved on consolidating divergent financial information when more than one set of reports is required to comply with the different national laws or practice. Secondly, it is believed that the ease of comparison of information and the reduced cost of collecting data will help spur the development of capital markets through the inflow of foreign capital (Don and Thomas, 1995). Investors, financial analysts and foreign leaders will be able to understand the financial statements of foreign companies and they would be able to compare the investment opportunities that will assist them to make the correct investment decision. This in turn will also facilitate the movement of funds. As taxes are levied on the total income of a business, it would be of great help to national tax authorities around the world if net income was calculated on si milar accounting principles and practices. In addition, this will provide firms with a competitive advantage. International accounting and disclosure standards would make it easier to conduct the competitive and operational analyses needed to run a business. It will also become easier for top management to manage important relationship with stakeholders such as customers and suppliers. Multinational corporations will benefit the most and it will also become easier for them to fulfil the disclosure requirements for international stock exchanges. Finally, harmonization of accounting standards will decrease audit costs and increase the efficiency of the audit (Choi et al, 1999). 5. DIFFERENCES IN ACCOUNTING TREATMENT To better understand how universal adoption of IAS would eliminate differences in accounting treatment, let us consider some examples of divergent accounting treatment. For this purpose, a comparison is made between IASs and the United States Generally Accepted Accounting Principles (US-GAAP). 5.1 Changes in Depreciation or Amortization Method According to IAS 16 and IAS 38, there is an explicit stipulation that changes in depreciation or amortization method must be accounted for as a change in estimate. However, US-GAAP treats these changes as changes in policy by demonstrating the cumulative effect of the change in the income statement. These require retrospective changes, which are not required by IAS. 5.2 Impairment of Assets IAS 36 uses a discounted impairment trigger, because the value in use is by definition a discounted value. Reversal of impairment losses recognized in prior years is allowed. On the other hand, in the US-GAAP, if the sum of the expected cash flows is less than the carrying amount of the asset, the entity shall recognize an impairment loss. This means that the impairment trigger is an undiscounted amount. Reversal of previously recognized impairment losses is prohibited for assets to be held and used. 5.3 Impairment of Goodwill According to IAS, the recoverable amount of a cash generating unit should be compared with the carrying value of its net assets. Resulting impairment losses should first be deducted from goodwill and then from other assets on a pro-rata basis. However, US-GAAP requires determination of the implied fair value of the goodwill. If the implied fair value is less than its carrying value, this carrying amount should be reduced. Such a goodwill impairment test cannot affect the carrying values of other assets. 5.4 Business Combinations in-process Research and Development For IAS, purchased in-process research and development that meets the recognition criteria for an intangible asset should be valued at fair value. Even if it is not a separate identifiable intangible asset, the IAS method results in capitalization of those costs as part of goodwill. Under US-GAAP, purchased in-process research and development assets both tangible and intangible should be charged to expense at acquisition date if no alternative future use for the assets can be determined. 6. INCONSISTENCIES IN IAS Although IASs are deemed to improve fair reporting, there are occasional inconsistencies that often hamper their effectiveness. Indeed, the IASB has tried to correct some of these inconsistencies, but there are still flaws in the overall framework. The following are some of the inconsistencies that have been corrected in recent years. 6.1 Classification of Tonnage Taxes in IAS 112 In some countries, shipping companies are allowed to choose to be taxed on the basis of tonnage transported, tonnage capacity or a notional profit instead of the standard corporate income tax regulations. In the past, tonnage capacity was regarded as a basis for taxable income. This is based on a flawed assumption. Income taxes are calculated on taxable profit which implies net, rather than gross amount. Taxes either on tonnage transported or tonnage capacity are based on gross instead of net amount. Therefore, such taxes would not be considered income taxes and would not be presented as part of tax expenses in the statement of comprehensive income. 6.2 Accounting for Sales Cost in IAS 38 Some problems arise among real estate developers. IAS 2 does not permit selling costs to be capitalized as inventory if the real estate units are considered to be inventory. However, other standards conclude that some direct and incremental costs recoverable as a result of securing a specifically identifiable contract with a customer may be capitalized in narrow circumstances, for example in IAS 11 (Paragraph 21) and IAS 18 (Appendix 14(b)(iii)). Hence, it is not possible to reach a conclusion on the appropriate accounting for board categories of selling and marketing costs in all circumstances. 6.3 Disclosure of Idle Assets and Construction in Progress in IAS 16 In accordance with paragraph 74(b) of IAS 16, an entity is required to disclose the amount of expenditures recognized in the carrying amount of an item of property, plant and equipment in the course of its construction. Paragraph 79(a) encourages an entity to disclose the amount of property, plant and equipment that is temporarily idle. Paragraph 112(c) of IAS 1 requires an entity to provide in the notes information that is not presented elsewhere in the financial statements that is relevant to their understanding. The disclosure regarding idle assets might be particularly relevant in the current economic environment. Therefore, IASB should review all disclosures encouraged with the objective of either confirming that they are required or eliminating them. 7. CONCLUSION To end, all accountants agree that the fair presentation of accounting and financial statements is important. However, what exactly constitutes fair presentation is a contentious and debatable matter. Some insist that adopting IFRS is the best way of achieving this objective while others assert that substance is more important than form and that it is perfectly acceptable to use different accounting standards so long as it shows some form of fair presentation. While I personally believe that it would be ultimately benefit the international financial community to have one standard to prevent confusion, its implementation is still some years away.

Sunday, October 13, 2019

Boot Camp Debate Essay -- essays research papers

The Boot Camp Debate In any of today's society no matter where you look there will be some evidence of crime present. This statement derives from a sociologist theory that says no society can exists without crime. The government is constantly looking for new ways to deal with these reoccurring problems. The focus has been placed upon the government to look into young offenders and the style used to punish them. Weapons possession is quite common among the youth, at least in urban Canada, between one-third and one quarter of students surveyed indicated that they had carried some form of weapon at school over the previous year. Data drawn from Statistics Canada has revealed that the number of reported incidents of violent crimes by males aged 12-17 have risen 64% and more than doubled for females during the decade beginning in 1989 and ending in 1999. A study conducted in Southern Ontario, exploring student perceptions of violence in schools, revealed significant levels of fear relating to possible victimi sation. It is these more serious crimes involving young offenders that the government has been forced to deal with. Many suggestions have been made and many bills have been voted on but still no "sure fire" solution to the problem exists. The latest idea brewing in Parliament is the use of boot camps to punish young offenders; however others believe sending young offenders to boot camp is not the answer and there are more efficient ways to correct their negative behaviour. The newest "brain-storm" that politicians have dwelled upon is sending young offenders that commit serious offences to boot camp. The first question that comes to mind is what is a boot camp? A boot camp is an alternative place to send youths between the ages of 12-17 who commit serious criminal offences. Boot camps have five basic goals: (1) incapacitation, (2) deterrence, (3) rehabilitation, (4) reduction of prison costs and crowding, and (5) punishment (Colledge & Gerber, 1998). These facilities are designed to resocialize the "bad-boys" and "bad-girls" into citizens that will be accepted back into society. The plan is to use a military style to punish the kids and in return teach them discipline and transform them back to law abiding citizens . "Punishment ranges from rigorous exercise - running extra laps... ...he rehabilitation of young offenders rather than shipping them off to prison or boot camps. The boot camps and prisons do not offer the youths the proper treatment needed to transform a person from a criminal back to a normal citizen of society. Places such as Custody Centers offer a more controlled and logical process of programs developed especially for the special kids sent to these places. It is believed that a program such as the P.G.Y.C.C. will ultimately be more effective in correcting the behaviour of young offenders and in conjunction lower the rate of youth crime around the country. References Colledge, D. and Gerbert, J. (1998, June). Rethinking the assumptions about boot camps. Federal Probation, vol. 62, issue 1, p.54. Honywill, B. (1996, Nov. 20). Boot camps not answer: panel: Must discourage conditions leading to youth crime. The Hamilton Spectator, p. N1. Simpson, L. (1996, Oct. 5). Academy targets troublesome teens: Military-style school for boys costs $20,400 a year. The Hamilton Spectator, p. A1. Prince George Youth Custody Center. [WWW document]. (n.d./ 2000, Mar. 22). Available: <http://members.pgonline.com/~pgycc/

Friday, October 11, 2019

Marijuana Should Be Legalized Essay -- legalization of pot

One of the biggest issues argued about all over congress, the media, and in public resides in our country’s War on Drugs. One of the primary focuses of the War on Drugs targets the controversial drug marijuana. Marijuana remains the most widely used illegal drug and stirs up constant debate everywhere. The . Starting in the early 1900’s, marijuana was labeled the drug that transformed people into criminals while causing women to lose all control of themselves in a state of ecstasy. People now see these reports were obviously wrong, but marijuana is still viewed as the drug that turns people into idiots. Growing up today, I see people smoking marijuana on an everyday basis, while still getting good grades in higher level education. This contradicts what is told to us in programs like DARE and of the brain dead potheads depicted on TV. This contradiction compels me to figure out the truth about the issue of marijuana. My own observations of people high show nothing of wha t’s told by our country. How are chronic marijuana smokers still succeeding in life? What physiological and psychological effects does marijuana have on us? Should criminals convicted of possession of marijuana get the harsh life ruining punishments they receive? With these thoughts in mind, I wonder if marijuana should be legalized. I searched the Internet for an article on the neurological effects of marijuana, because I think a person’s brain is the most important part of the body. I found a real good arti... Marijuana Should Be Legalized Essay -- legalization of pot One of the biggest issues argued about all over congress, the media, and in public resides in our country’s War on Drugs. One of the primary focuses of the War on Drugs targets the controversial drug marijuana. Marijuana remains the most widely used illegal drug and stirs up constant debate everywhere. The . Starting in the early 1900’s, marijuana was labeled the drug that transformed people into criminals while causing women to lose all control of themselves in a state of ecstasy. People now see these reports were obviously wrong, but marijuana is still viewed as the drug that turns people into idiots. Growing up today, I see people smoking marijuana on an everyday basis, while still getting good grades in higher level education. This contradicts what is told to us in programs like DARE and of the brain dead potheads depicted on TV. This contradiction compels me to figure out the truth about the issue of marijuana. My own observations of people high show nothing of wha t’s told by our country. How are chronic marijuana smokers still succeeding in life? What physiological and psychological effects does marijuana have on us? Should criminals convicted of possession of marijuana get the harsh life ruining punishments they receive? With these thoughts in mind, I wonder if marijuana should be legalized. I searched the Internet for an article on the neurological effects of marijuana, because I think a person’s brain is the most important part of the body. I found a real good arti...

Locke and Hobbes: Cause of Religious Toleration Essay

Historically, Locke’s treatment of toleration was one riddled with religious change, religious turmoil, and political changes that were shaped largely by religious tensions. This was a time when religion, specifically the Christian Church, became fractioned and led to widespread war and death in the sixteenth and seventeenth centuries. Locke’s Letter on Toleration promoted separation of church and state, arguing that each institution has legitimacy and power in certain areas. The state exists to protect people’s interests, and can use force to protect these interests. However, the state will not be able to coerce its people to believe in a certain religion. In Leviathan, Hobbes provides ideas that support Locke’s toleration of religion. Hobbes belief in the state of nature, state of war, and covenants helps to paint a clearer picture of a world without religious intoleration. Locke’s plea for tolerations is one of religious toleration in general but more specifically toleration among Christians. Locke speaks out against Christians whom â€Å"deprive (men) of their estates, maim them with corporal punishments, starve and torment them in noisome prisons, and in the end even take away their lives†¦Ã¢â‚¬ (Letter p.24). This type of intolerance is itself intolerable because it violates many mandates that should characterize a true Christian. The mandates of charity and meekness are violated, and those who have committed these aggressive and violent actions against others are in themselves hypocritical. These people are usually careless about their own virtues, imposing on others something they don’t practice. According to Locke, instead of looking into others moral salvation, they should practice looking into their own moral salvations as well as the salvations of family and friends. These same people are spending time and effort on trivial things like doctrinal matters and ceremonial preferences. Locke urges that one should not worry so much about matters that, on the surface are nice and intricate, but â€Å"exceed(s) the capacity of ordinary understandings†¦Ã¢â‚¬ (Letter p. 24). Instead of wasting time on these futile activities, one should actively try to better oneself. Separation of church and state is an important premise that buttresses his argument throughout the letter. It is a separation of civil versus religious authority and who has power of what domain. Locke argues that civil government has certain responsibilities for its citizens, which include preserving and advancing the civil interests, well-being and life of its citizens. Locke defines the one who wields civil authority as a magistrate and it is the magistrate who is enjoined to tolerate any religious doctrine, provided that these doctrines do not violate rights or disrupt the peace. Locke is intolerable of violations of rights of citizens and crime, or anything that disrupts the peace. Individuals do not have the power and position to respond and punish the criminals. That task is left to the magistrate. The magistrate has the ability to enforce laws through force but his coercive power must be kept out of religious matters, in so long as the religious matters do not hinder citizens’ rights and their peace. Locke believes that in religious matters, true belief in a religion requires more then the coercive power to make one believe. He argues if people are forced to believe in a religion against their will, it will not be as strong and effective unless the person consciously makes his own effort to believe. The ability for the magistrate to impose its power on its people is something Hobbes believes is a requirement and duty of a civil government. Men have an inclination towards peace, which is why men build commonwealths. Men want to get out of this state of war in favor of peace. Therefore, men come together in a commonwealth to make a covenant with every other man to establish peace and order. This sovereign now has the authority to enforce civil laws. This is a necessity because men by themselves cannot externally judge conflicts and will be naturally inclined to certain biases. By agreeing to this covenant, the people bestow upon a man or group of men power over sovereign. This covenant also holds responsibility for the people because they are the ones who gave power to the magistrate. To actually ensure peace, Hobbes says that a sovereign of this power is necessary. The question of the individual’s coercive power is another argument in favor of religious toleration. â€Å"No private Person has any Right, in any manner, to prejudice another Person in his Civil Enjoyments, because he is of another Church or Religion† (Letter p. 31). Tolerance brings about respect for the autonomy of the other. Since religious beliefs are freely chosen, there is no room for coercion to be a useful end because coercion and freedom cannot coexist in religious matters. Skepticism is another way religious believers can tolerate others holding different religions. Every religious person must tolerate one another because it would be foolish to believe that one person can have all the truths to the world. Similarly, Hobbes supports this argument through the state of nature. Having the freedom to choose ones religion is from the fact that individually, we are all equal. Hobbes believes that people are equal in strength of body and manifest of mind. There are differences, obviously, but Hobbes argues that these differences do not amount to much. We are fundamentally equal because we all have the ability to kill one another, whether it is through force or deceit. This constant threat of war between man and man is an important reason why men try to constantly seek peace. This state of nature provides us the liberty to our own self-governing because in the state of nature, there is no authority over man. Since man has no authority over him in the state of nature, naturally it would mean that man has no authority over another man. However, Hobbes continues that this natural condition of mankind is decidedly undesirable and should be avoided. From the natural state of man the desire for a stable government arises. Men are naturally equal but Hobbes believes self-preservation can only be had by constantly trying to acquire new property, or power. Power is the man’s means to some future good and the acquisition of more power is a constant cycle. Concerning the question of religious power, religious authorities also do not have the power for any coercive actions. Since religious authorities do not have the power to change someone who is not willing, they must respect and tolerate other religious churches or societies, even if there is disagreement with certain doctrines. Locke’s reasoning for the toleration of other churches stems from the belief of orthodoxy of the church. Every church believes that it is the Orthodox Church but Locke argues that people can never know which is the true Orthodox Church. However, he goes on to say that the true Church is the one that practices the idea of toleration. Despite Locke’s adamant stance on toleration, Locke does discuss certain beliefs that should not be tolerated. Locke specifically targets atheism because he believes that men should enter into some religious society because God should be publically worshipped. To Locke, atheists are the weak bones to a society because covenants and promises have no power over atheists. This causes problems within society because covenants and promises are the bonds of human society. Similarly, Locke also considers Catholics intolerable because of the political threat they represent. Catholic’s pledge allegiance to a foreign king. Locke views this as a problem because it brings into question who the Catholic pledges his loyalty to, the foreign king or his homeland king. Locke says that a person should be under the rightful king and not a foreign king. This means that any foreign jurisdiction in one’s country and any influence from the Vatican State is not acceptable. Locke also mentions odd religious practices, such as human sacrifice, as intolerable. The magistrate should make a conscious effort to not tolerate such practices because it could hurt society as a whole. Just because something is a religious matter should not dictate the legality of the practice. Hobbes would probably agree that atheists would not be tolerable under the condition that covenants and promises are not kept because they hold no power over atheists. Hobbes First Law of Nature is that human beings always seek a state of peace because it is the most advantageous to their survival. The Second Law of Nature is the creation of covenants. In Hobbes’s mind, the ideal covenant would be a leviathan government that would make and regulate laws very effectively. The Third Law of Nature is derived from the second, which states that it is necessary for men to perform their covenants. From these three laws, as stated earlier, men create a commonwealth to ensure peace. If covenants hold no power over atheists, the commonwealth and essentially peace is destroyed. Hobbes is adamant that to fortify this social contract, the members of the contract need steps to prevent others from breaching it. The Third Law of Nature creates a society where peace is established, but if a citizen is not held under contract, the political disruptions are more likely to occur. Locke’s primary rationale for toleration in the individual is the self-governing of the other. In Christina writing, loving ones neighbors is a key element in a Christian’s salvation. Locke emphasizes that one should only care for one’s own salvation rather than worrying about his neighbors or others religious teachings. By practicing toleration, one must ignore the content and be satisfied with the fact that the other has reached his conclusion autonomously. Before worrying about someone else, Locke urges that one must focus on ones own salvation because there are many instances where hypocrisy can rise by imposing ones beliefs. However, there are instances where non-intervention can be unjust because some matters are so offensive, it would be unjust to let it slide. Matters where injury or death can occur are justifiable for others to intervene. Even though this Lockean autonomy works most of the time, there are times where it would not. Locke’s reasoning for writing this letter, on the surface, seems to be from a religious perspective. However, a careful reading of the letter suggests that Locke is not interested in religious doctrines or practices. Locke finds that the religious differences are too insignificant for discussion. Although it is a letter concerning toleration of religion, this toleration is meant to benefit from a political standpoint. Reading the document with this point of view shows that Locke was writing it exclusively political in nature. Even though there was widespread religious violence and opposing opinions during the time Locke wrote the letter, it was a way for Locke to talk about the politics of society. This document was on religious toleration only because Locke viewed religion as having potential for civil disruption. This letter is a way for Locke to say what he believed was the means for maintaining peace and stability. To maintain peace and stability in a society requires sovereignty. The sovereign has the power and authority to govern its principality. Because it has the power to govern, it also gives the sovereign the right to use coercion. This does not give the right to religious institutions to use coercion because it has historically not worked in favor of the religion. The separation of church and state is therefore a way that Locke foresees peace in sovereign. Peace in sovereign is an important aspect to Hobbes’s Leviathan perspective because he views peace as the main reason we create societies. Religious toleration is therefore a tool that both Locke and Hobbes would advocate because it creates peace and unity in a sovereign.

Thursday, October 10, 2019

Gay Ane Lesbian Exam Being Worked

gay and lesbian marriage i do not think the law should or shouldent be passed but i had to chose one and if they want to be happy why cant the get married. Australia currently bans recognition of same sex marriage although as of 2011 the federal labour party government officially changed its position to allow a vote on the same sex marriage despite Prime Minister Julia Gillard’s opposition to such a vote. ne main reason people are against it is because they might want a child and people think that the child will grow up in a unstable environment because studies have show that a heterosexual relationship/marriage last 20 years or longer with many wedded for life. a vast majority of homosexual relations are temporary. In 2008 a study of 390 gay and lesbian people Victorians found that 1 in 7 reported fear of violence. This fear is justified in that nearly 85 precent of respondents has been subjected to some form of homophobic violence in their life time.Homophobia is a fear of h omosexuality; some people are threatened by people who have other sexual preferences than their own. gay and lesbian marriage today i am here to talk to u about one of the dabates that the australian goverment are having the one about same sex marriage rights. i belive that the law should be accepted because people can not help who they fall in love,some spectics think that gay marriage will lead to more devorces but accoding to Divorceform. org 74% of the population gets devorced every year but that is only the heterosexual couples.

Wednesday, October 9, 2019

The Relationship between School and Society Assignment

The Relationship between School and Society - Assignment Example However, time took drastic turn with the passage of time, and now an overwhelming majority of the individuals study in various schools, colleges, universities, academies and other formal educational institutions, from where the individuals seek professional education and obtain certificates and degrees in order to enter into practical life as qualified and skilled persons. Wilson (2011, p. ) is of the view that the increasing emphasis upon specific knowledge and the acquisition of credentials as the pathway for young adults seeking any hope of attaining financially rewarding occupations and navigating the existing social structure has captured the attention of the parents and students alike, which has paved the way towards the popularity of learning even in the poor and underdeveloped nations of the world. My respected parents got me admitted to a well-reputed school in the city when I was four years old. That was the institution from where I learned how to read and write. Like all s chools, my institution also taught me language, literature, pure and social sciences, humanities, mathematics and other disciplines. Somehow, I developed the special aptitude for political science, history, theology, philosophy, and literature. During the beginning of my educational career, the parts of the curriculum carrying civics, history, and spiritualism captured my attraction, and I always obtained excellent grades in these disciplines. My taste did not witness any decline in these subjects; as a result, I selected these subjects for my undergraduate program. I studied Plato, Descartes, Machiavelli, Nietzsche, Karl Marx, Max Weber, Adam Smith, Keynes and other political economists and sociological and political science theorists. The utilitarian theory articulated by J.S. Mill and structural-functional theory by Herbert Spencer opened new avenues of wisdom and foresight to me. I keenly studied the 1930 and 1970s economic recessions and drew out the causes and consequences of the same in an analytical way. I found Marxist conflict perspective to be highly moving (Ritzer, 2007, p. 88), and I looked for developing a worker-friendly corporate environment for the future years to come. I obtained the education under the system that was close to the Jeffersonian model of education. Famous statesman and educationalist of early nineteenth century Thomas Jefferson had introduced the education system where the children gradually climb the educational ladder in the light of their age-group. Stage I consists of primary school years, which should be specified for children of the age-group between 6 to 8 years. The students belonging to the age group from 9 to 16 years should be offered the education of intermediate level at secondary school, which is Stage II of education. Stage III of education focuses on the university years, which offers higher studies to the students. Consequently, the students should complete their education gradually and in a systematic way, wh ere the level of education should be determined in the light of the mental capabilities and understandings of the students, so that they could easily comprehend with the curriculum being taught to them at schools (Miller, 1998, p. 3).  

Tuesday, October 8, 2019

Educational policy reform Assignment Example | Topics and Well Written Essays - 500 words

Educational policy reform - Assignment Example This education policies undermined women contrary to their belief of upholding respect for women. Reforms made on the education sector has seen women education being overseen by the ministry of education and the educational policies support educational equality in opportunities for both women and men. The ministry is also sending women to further their education abroad which has resulted in increased number of Saudi women in leadership. This article explores the transition of women education form traditional to current reforms which promote education for women and the significant achievements this has had on the society in general (Amani, 2005). This issue contrast and compares to the educational situation in New Jersey which is my immediate environment. New Jersey has not experienced the extreme cases of discrimination against the education of women. The educational reform policies maintain that all the students should have equal access to educational facilities and resources and also provide suitable services and instruction to English Language Learners. This is provided for by the Equal Educational Opportunities Act of 1974 (EEOA). To be EEOA compliance, educational institutions are required to provide adequate and timely evaluation of the learning outcomes of all English Language Learners, provide quality instruction and services and observing and recording of their academic improvement. However, a review was done on a section of the Bound Brook New Jersey School District which indicated that there were several concerns regarding integration of the English Language Learners into the schools mainstream as thus they were discriminated on the compliance issue above. While there are cases of racial segregation, there has not been any reported cases of gender segregation. In the US, the education policy had been distributive at their inception where the teachers and educational institutions were

Monday, October 7, 2019

Workers Without Health Insurance Essay Example | Topics and Well Written Essays - 2250 words

Workers Without Health Insurance - Essay Example It will finally draw a conclusive recommendation on how workers can be provided with medical covers to enhance their heath care service provision. The primary source of health insurance covers in the United States is the employer-sponsored insurance -ESI1. ESI offers job-based health benefits which are in some cases subsidized by the federal government by exempting employer tax on health insurance premiums. In certain companies there are private employer sponsored which are voluntary and depends on the company's financial ability to meet the health care requirement for its entire workforce. Since not all employers offer insurance covers to its employees, not all workers have insurance policies and consequently, their children and spouses do not have them. In most cases, people who are not insured are either workers or family members of the workers. Previous research has shown that most American citizens obtain their health insurances through their employment agencies. However, some working environments do not find it economically possible to offer health insurance services to its workers. These working environments include; those who earn low wages, short job tenures, working part-time or those with low incomes2. In 2003, the Kaiser commission of inquiry reported that of the 124 million workers who were uninsured, 80% of them were self employed and this can be explained by the fact that these group of people do not get access to group insurance which is somehow cheaper. Another group of uninsured workers who formed the remaining percentage were workers with non-working spouses. Causes of medical disenfranchisement People become medically disenfranchised because they lack proper medical insurance cover that they can depend on whenever they are not feeling well. Poor health care in America today has been blamed on lack of worker insurance policies and programs leading to high costs of medical services. As many people continue to work as casuals and part-time jobs, in addition to low wages and salaries, they are not able to meet the medical requirements needed not only by themselves but also by their families. This has led to increased number of people who operate without medical and insurance covers for a better part of their lives. In fact, research has shown that three out five working Americans are not covered with insurance covers. This trend has in the past sparked a lot of condemnation from all quarters especially from government critics. Pressure is therefore building on employers to ensure that all its employees are insured. However, with increased incidences of political unwillingness, societal diversity and stagnating economies, it is no longer economically visible to offer all people the medical insurance cover they need. The burden has been therefore left to the workers to seek private insurance covers, which are very expensive to them.

Sunday, October 6, 2019

Internal Resistance of a Battery Lab Report Example | Topics and Well Written Essays - 250 words

Internal Resistance of a Battery - Lab Report Example The rheostat’s resistance is then varied a number of times, taking the current and voltage readings for each turn. The equation V = ÃŽ µ - Ir, is then used to determine the internal resistance of the battery, where V is the recorded total voltage drop across the battery, ÃŽ µ, the electromotive force or the total voltage put out by the battery, I the current flowing through the circuit and r the required internal resistance of the household battery. ÃŽ µ, V, and I, are measured and then the equation V = ÃŽ µ – Ir used to determine r which is then compared to accepted values. A possible limitation to this experiment that may lead to inaccurate results is the resistance of the connecting wires that is never taken to account. A new 9-volt battery was obtained and the voltage it could put out measured and recorded. Next, the slide on the rheostat was put to the extreme right—its maximum level--and its resistance measured and recorded. The circuit was then connected as shown in figure two below, keeping the switch open and taping its base to the table for stability (Internal Resistance of a Battery, p 2). The high current (20A) input of the ammeter was used, setting it up to the appropriate scale. Everything was now set for measurement taking. In quick moves, the switch was closed, both the voltage and current readings recorded and then the switch opened immediately. A few seconds were then to pass before the next measurements were taken (Internal Resistance of a Battery, p 2). The rheostat was the disconnected and its resistance decreased by sliding it a few centimetres to the left. This resistance was then measured and recorded. The circuit was then reconnected and the above procedure of taking measurements repeated. Next, the rheostat was disconnected and moved a few more centimetres to the left. As in the previous steps, the resistance was measured and recorded, the circuit reconnected and the current and voltage measurements repeated as

Saturday, October 5, 2019

What were the political and intellectual outlooks of the civilizations Essay

What were the political and intellectual outlooks of the civilizations of Egypt and Mesopotamia How did geography influence the religious outlooks of these two civilizations - Essay Example Like Mesopotamia, Egypt was also dominated by a major river: the Nile, which was central to its life (Pollock, 1999). According to Trigger (2003), city-states in Mesopotamia, after successfully resisting incoporation into larger political systems for more than fifteen hundred years, were not transformed into territorial states, but absorbed into regional kingdoms. Unlike a hegemonic city-state system, the â€Å"Inka† empire was organized as a series of provinces ruled by the Inka upper class. Governorships were not allowed to become hereditary. Provinces were governed from administrative centres which were new foundations. Local rulers who in the central highlands were mostly descended from the hereditary chiefs, administered largely rural populations. Their executive powers were subject to the approval of the provincial governor. To reduce the power of conquered groups, they were sent as colonists to far-off regions of the Inka state, and replaced by reliable settlers from older parts of the kingdom (Patterson, 1987). In contrast to the situation in Mesopotamia, where urban development played a prominent role in shaping the civilization, most people in ancient Egypt continued to live in small, largely self-sufficient villages. Although the reasons for this are complex and include fundamental differences in political organization (Trigger, 2003), the greater uniformity and stability of natural resources and correspondingly lower risks associated with agriculture in Egypt were significant (Wenke, 1989). In Mesopotamia, political entities were most often small-scale competitive polities rather than centralized regional states (Pollock, 1999). Politically centralized territorial entities were the exception rather than the rule, and most were of short duration. Contrastingly, in Egypt, after the unification of Upper and Lower Egypt around the end of the fourth millennium, it remained a politically centralized state comprising of a great geographical