Seeing Humanity in Sea Creatures in The Old Man and the Sea

In the book, the Old Man and the Sea by Ernest Hemingway, the Old man describes many sea animals that reveal how Hemingway views on humankind values and morality. The Old man saw different aspects of humanity n every sea creature. Three sea creatures that Ernest Hemingway described were the jellyfish, sea turtle, and the mako shark. The jellyfish is like a disguised beauty, a sea turtle is very stron, and the mako shark is like a thief. The Old man describes the jellyfish by saying that they were beautiful, but if stung by the jellyfish, it hurts like a whiplash. The Old man also says, â€Å"The iridescent bubbles were beautiful. But they were the falsest thing in the sea†¦Ã¢â‚¬  The Old man said that jellyfish are like people who have a beautiful†¦show more content†¦But the Old man thought, I have such a heart too and my feet and hands are like theirs.† The Old man felt sorry for the turtles because people didn’t respect these friendly animals. People would cut them up and eat them. He felt attached to these creatures because he believed that he had a strong heart, feet, and hands like the magnificent turtles. He describes how he ate turtle eggs to give himself strength. By showing the scene in which the turtle ate the jellyfish, Hemingway was trying to how the turtle was like him and the jellyfish was like the marlin being attacked. That shows the animal and human way of survival are the same. Hemingway described the turtles as sea creatures with great values, unusual, but still very friendly. Finally, The old man also saw a Mako shark during his journey which was the first shark he encountered after catching the giant Marlin. â€Å"When the Old man saw him coming, he knew that this was a shark that had no fear at all and would do exactly what he wished.†The shark comes with celerity to eat the dead marlin, but ends up being killed by the Old Man. The shark is the only sea creature the old man knows that is not apprehensive. The shark does anything he wants without looking at the consequences even if it means death. The shark has a never giving up attitude. The shark is like a thief that tried to steal the Old Man’s marlin without looking at the risks. In conclusion, the Old man learned many important morals andShow MoreRelatedThe Testament Of The Old Testament1645 Words   |  7 PagesThe Old Testament is the largest part of the bible nestled behind the leather binding in the front of the book. Unlike most books, told from one-person or even two this is comprised of multiple, some stories even having two different versions in another point of view; over time it has become a large collection of ancient texts written and re-written by different authors and editors over the many years. 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The alterations of life, when looked at from a certain literary viewpoint, can be explained when one looks at the different periods in English literature, seeing the depictions of a certain era through writings that unintentionally convey great varietiesRead More Psychosocially Therapeutic Aspects of The Old Man and the Sea by Hemingway6795 Words   |  28 PagesThe Old Man and the Sea by Hemingway This exceptional story should be used as a therapeutic aid for hopeless and depressed people who needed a powerful force for continuing struggles of life against fate. They should say as the boy Manolin, Ill bring the luck by myself. In the story the old man tells us It is silly not to hope...besides I believe it is a sin. Hemingway draws a distinction between two different types of success: outer-material and inner-spiritual. While the old man lacksRead MorePsychosocial Aspects of the Old Man and the Sea6923 Words   |  28 Pagesaspects of The old Man and the Sea This exceptional story should be used as a therapeutic aid for hopeless and depressed people who needed a powerful force for continuing struggles of life against fate. They should say as the boy Manolin, Ill bring the luck by myself. In the story the old man tells us It is silly not to hope...besides I believe it is a sin. Hemingway draws a distinction between two different types of success: outer-material and inner-spiritual. While the old man lacks the formerRead MoreGreek Mythology: Then and Now Essays1575 Words   |  7 PagesOdysseus. (Daly 5) According to Hindu mythology, the earth is flat and is held up by four elephants that stand on the back of a giant sea turtle. If one of the elephants got tired and moved the earth would shake and tremble, causing what we call today an earthquake. (Clayton and Jansma 205) In Greek mythology, Poseidon, god of the sea, was also later known also as the god of earthquakes. The Greeks believed that the two were connected. Poseidon was called the Earth-shaker. HeRead MoreGood vs. Evil1659 Words   |  7 Pages is presented in Beowulf as a sign that evil exists. This story might even be considered a classic because it mainly talks about the old fashion good vs. evil, hero vs. villain. Beowulf and the three monsters show the significant difference between good and evil, and why god will always prevail. At the beginning of the play, one reads about Grendel, who is a man eating monster who is feared by everyone. Grendel represents sin and evil throughout the story in various ways. Evil is first shown byRead MoreMary Shelleys Frankenstein Essay1086 Words   |  5 Pagespeople had never seen things like them before. Trade became very big in England in the 19th Century due to the advancements of machines (Industrial). Steam Engines helped transport goods across the sea (Deane). The new jobs resulting from trade did not pay much. These jobs were meant to replace old labor and agriculture jobs but they paid much less. The citizens of England were not happy and many people protested this and a lot of men had trouble supporting their families (Deane). Mary Shelley’sRead MoreThe Study of Simons Character in Lord of the Flies1726 Words   |  7 Pagesto the rules imposed by adults, by which he emphasizes their importance whenever in the face of injustice. In contrast, Simon knows man’s essential illness as a result of long time introspection, in a natural shelter concealed in undergrowth from humanity. On the other hand, Simon’s altruistic tendency, shown by his feeding of the hungry horde of neglected littluns, intensifies his saintliness, as the divisions of the psyche essentially embody three levels of desires. Recalling the scene when Simon

An Athletes Secret of Success Essay - 461 Words

An Athletes Secret of Success Vince Lombardi says, â€Å"The price of success is hard work, dedication to the job at hand, and the determination that whether we win or lose, we have applied the best of ourselves to the task at hand.† A dedicated athlete puts forth their all by fully devoting themselves to their sport. They always try to give one hundred and ten percent before, during, and after practice. Athletes achieve their success knowing they worked hard to attain it and can truly say they accomplished something that makes them a better person. A committed athlete devotes a great deal of time to practice. They arrive early in order to get in a better warm-up, give more than their best effort during practice, and stay after†¦show more content†¦Devoted athletes are concerned with maintaining good health. They eat well-balanced meals with healthy foods such as fruits and vegetables, avoid junk food including soda and other deficient carbohydrates, maintain a healthy weight range which some spor ts require, and workout regularly, sometimes more than average in order to attain their strong physical condition. A dedicated athlete devotes most of their free time to their sport. They spend any free moment squeezing in extra practice time and do not allow other engagements, mainly social, to get in the way. They refrain from going to parties, hanging with a crowd that could detour their focus on their sport, and refrain from staying out late. In the many athletes I know, sleep is number one on the priority list after their sport. Committed athletes are superior role models to younger generations looking up to them and dreaming of playing their sport. Athletes who are good role models often help with children’s sporting events supported by local businesses or schools, or they may also help coach a children’s team. Dedicated athletes recognize that being a good role model not only benefits those watching them, but helps their character and esteem most of all. â€Å"Try not to become a man of success, but rather try to become a man of value,† quotes Albert Einstein. 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Financial Accounting Standards - Theory and Policy

Question: Discuss about the Financial Accounting Standards, Theory and Policy. Answer: Introduction: Accounting theory is a group of methodologies and assumptions, which is applied to the principles of financial reporting. In addition, the study of accounting theory constitutes of a critical appraisal of both chronological fundamentals of the principles of accounting and the methods through which such practices are modified and included in the regulatory framework. This is because the regulatory framework governs the financial reporting and financial statements. The current essay aims to identify three accounting theories and pragmatic principles establishing the general framework. Finally, critical evaluation of these accounting theories has been identified to identify their needs or lack of needs. Evaluation of the need or lack of need for three identified accounting theories: The three major accounting theories, which have been identified to suit the purpose of this essay, constitute of proprietary theory, principle of going concern and normative theory of accounting. According to the proprietary theory of accounting, an entity acts as an agent, arrangement or representative through which the stockholders or the entrepreneurs operate. Under this theory, the centre of interest is the point of focus of the group of owners, which is depicted in a manner to keep accounting records and develop the financial statements. The ultimate goal of this theory is the ascertainment and dissection of the net worth of the proprietor. Therefore, the proprietary theory views the accounting equation as Assets Liabilities = Equity of the proprietor. Therefore, the proprietor is the owner of assets and liabilities. Therefore, if the liabilities might be treated as negative assets, the proprietary theory could be considered as asset-centred, which depicts its orientation towards the balance sheet. Under this theory, the valuation of assets is conducted and the statement of financial position is developed for gauging the modifications in the interest of the proprietor or wealth. However, the revenues and expenditure do not increase or decrease due to the investments of the proprietor or withdrawals of capital Hence, net profit is the rise in the wealth of the proprietor, which is to be added with the capital. In addition, the losses, income taxes and interest on loans are expenditures, while dividends are capital withdrawals. The proprietary theory has direct effects on the techniques of financial accounting and treatment of various accounting items. For instance, net profit of an organisation that is computed after interest treatment and income tax as expenditures, depicts the net income to equity shareholders instead of all capital providers. In a similar manner, accounting terms like dividend per share, earnings per share and book value per share reflect a proprietary emphasis. This theory has two segregations regarding the individuals to be included in the proprietary group. In the first segregation, the common stockholders form a portion of the group, while the exclusion of preferred shareholders is inherent. Henceforth, the preferred dividends are subtracted at the time of computing the proprietor earnings. In the latter segregation, both preferred and common capitals are taken into account in the proprietor equity. This is a broader view, in which the concentration of attention is on the equity section of the shareholders in balance sheet and the amount to be credited to the stakeholders in the statement of profit or loss. The proprietary theory is applied to sole proprietorship and partnership firms. However, this theory has made certain contributions like the corporate concept of net profit, which depicts the net profit of the shareholders instead of the capital providers. Another instance is the procedure utilised for unconsolidated subsidiary investments, which suggests that the firm takes into account the net income of the subsidiary in the main net profit. However, the major criticism confronting the proprietary theory of accounting is that the relationship in terms of creditors between the firm and the owners has been unrealistic. According to the second segregation of the proprietary theory, both creditors and the providers of capital need to be treated in identical manner. Therefore, it is an unrealistic foundation to develop a theoretical accounting framework. The organisation is not an individual, instead, it is a device intended to benefit the owners. Therefore, this supports the first segregation that there need not be any association between the entity and owners. However, in the current era, the owners need dividend or rewards for their capital investments in the organisation. Going concern principle is the fundamental theories of accounting based on which the financial statements are formulated. The financial reports are developed by presuming that the organisation would continue to function in the future without any requirement on the part of the management to liquidate its business or reduce its operating activities. Hence, it is assumed that the organisation would recognise its assets and settle its dues in the normal course of the organisation. It is the responsibility of the higher-level management to ascertain the relevancy of the going concern principle in developing financial statements. In case, the management of the organisation considers the principle as invalid; the financial statements to be prepared based on break-up method. This depicts that the assets need to be recognised at an amount, which is anticipated to be recognised from the sale, instead of its continuing utilisation of inventory in the ordinary business course. In addition, the valuation of assets is conducted based on their individual worth, instead of their values at a collective unit. The liabilities need to be realised at an amount, which could be settled with ease. The assumption that an organisation is anticipated to continue its operations in the same state in future would influence the nature, timing and amount on which the transactions of accounting are stored. For instance, a criterion for the asset and liability classification into long-term and current is their recognition in the normal business course. In the basis of non-going concern, the incomes, expenditures, liabilities, assets and equity are recorded at values, which depict the winding up of the organisation. This implies that the assets are realised at values, which they could fetch, in case, they are sold in the current conditions. Therefore, the management needs to evaluate at the date of the annual report about the going concern method. Some of the accounting frameworks need management to disclose their evaluation of going concern. The indicators, which jeopardise the status of going concern of the organisation, include the situation in which liabilities are more than assets, loan default, penalty of taxes, adverse regulations, negative cash inflows and adverse legal claims The auditors of the organisation need to dissect the status of the going concern of the business. In addition, the principle of going concern is associated closely with the concept of business entity, concept of materiality and the concept of historical cost. In the principle of going concern, the business is viewed at the owner isolation, which is in line with the entity concept and the material reasons influence the occurrence of continuing operations, which are in line with the concept of materiality. The going concern concept provides an effective basis for measuring the profit or income. This implies that the items that provide future economic advantage are recorded at long-term assets, instead of expenditures only because of the assumptions of going concern. In addition, the assumption of going concern facilitates the segregation of both short-term and long-term assets and liabilities. Therefore, it is due to the going concern concept that the liabilities and assets appear in book value. However, the assets are not measured at the market price because these assets are not aimed for sale. With the help of going concern concept, the investors could expect the operations of the business in the same manner to perform all the business operations to comply with the pre-set goals. The current assets are measured at a value, which is lower between the market value and cost of the business. The information about the liquidation consequences is not provided under the concept of going concern. However, if an organisation prepares its financial reports based on the going concern concept, it could raise concerns about the transparency and fairness of the financial reports. This is because many organisations have shut down during inflationary periods after publishing their accounts based on the principle of going concern. Moreover, in case of liquidation, the liabilities, which would arise, are not taken into account. As a result, it deprives the unsecured creditors of significant information. Furthermore, the alternate courses of action could not be analysed under the principle of going concern. Normative accounting theory aims to provide guidance to the policy makers about the steps to be taken developed on a theoretical underpinning. In other words, normative theory of accounting follows the deductive approach, which is just reverse in case of positive accounting theory. This is because normative accounting theory begins with the theory and deduces to particular policies, while positive theory of accounting begins with the particular policies and generalises the same to greater-level principles. For instance, many incomprehensible financial securities of the banks have been accounted in a manner, which is identical to that of real estate and common asset. These assets were not needed to be re-valued and as a result, they have been accounted at their existing market values. However, such scenario has changed after the crisis at the time the market for the assets have been saturated. Therefore, the policies of accounting have been modified to require the assets to be re-valued on each financial report. This has resulted in unrecognised gains and losses for banks. This has proved to be a main driver of profit and loss. Henceforth, the normative theory of accounting has come into existence through a major change in the accounting policy. This has been driven by a principle, which was not prevalent in the accounting treatment in place at the owners of these assets. Under normative theory of accounting, the evaluation of different elements and carrying out studies in diverse ways are conducted. As a result, it helps in framing and development of various theories of accounting, which form the construct and basis of accounting theories. In addition, the normative theory postulates that the policy makers need to discuss their viewpoints and judgements on the different accounting practices and the inclusions on the theory. The theorists make effective utilisation of their previous experiences and evaluations, which depend on the things that they have explained and define other things to be added in the theory. Therefore, the major things included in the normative theory of accounting comprise of personal viewpoint, utilisation of inductive processes and deductive reasoning. For instance, one of the most common instances of the normative theory of accounting is the conceptual framework. The accounting conceptual framework is the definition of various rules and regulations, which are framed on the part of various accounting boards and institutions for explaining the various rules and methodologies. These are needed to be followed for the accounting purpose. The Financial Accounting Standards Board (FASB) explains a group of rules based on the problem approach to frame a conceptual framework. With the help of conceptual framework, the organisations could measure the constituents of the financial reports like incomes and expenditures. The major advantage of normative accounting theory is that it could be used to frame future economic policies based on the existing theory. For instance, the vision strategy of an organisation enlisted in its business plan might be treated as normative statements. This is because they depict the ideals of business, which the organisation aims to accomplish. As a result, it helps in effective financial planning of future through factual-based practices. However, the major disadvantage associated with the normative accounting theory is the framing of accounting principal to be applied to different situations. For instance, after the signing of a contract, the major issue is the recognition of costs and income regarding whether they are realised immediately, incremental over time or lump sum in the future. Based on the contract, the organisation and the products provided, the answer might be any of three alternatives or a combination of all. Conclusion: Based on the above discussion, the three major accounting theories include proprietary theory of accounting, principle of going concern and normative theory of accounting. Under the accounting theory of proprietary accounting, the focus of the owners group is the centre of interest, which is depicted in a manner to keep accounting records and develop the financial statements. Hence, the ultimate aim of this theory is to determine and evaluate the net worth of the proprietor. In addition, the proprietary theory could be applied in case of sole proprietorship and partnership firms. However, the contributions of this theory are immense like the corporate concept of net profit, which depicts the net profit of the shareholders, rather than the capital providers. Another example is the method used for unconsolidated subsidiary investments, which depicts that the firm takes into account the net income of the subsidiary in the main net profit. Under the principle of going concern, the financial reports are prepared by assuming that the organisation would continue to perform in the future without any requirement on the part of the management to liquidate its business or reduce its operating activities. In case of normative accounting theory, it aims to provide guidance to the policy makers about the steps to be taken in future developed on a theoretical underpinning. In addition, it helps in framing and development of various theories of accounting, which form the construct and basis of accounting theories. However, the recognition of incomes and expenses in terms of timeframe has been the major obstacle in the normative theory of accounting, References: Accountingnotes.net. (2016).Top 5 Theories of Equity. [online] Available at: https://www. /equity/top-5-theories-of-equity/5352 [Accessed 12 Dec. 2016]. Archive.org. (2016).Full text of "Accounting theory and practice". [online] Available at: https://archive.org/stream/accountingtheory03kestiala/accountingtheory03kestiala_djvu.txt [Accessed 12 Dec. 2016]. As.wiley.com. (2016).Wiley: Accounting Theory. [online] Available at: https://as.wiley.com/WileyCDA/Section/id-350049.html [Accessed 12 Dec. 2016]. Changingminds.org. (2016). Alphabetic list of Theories. [online] Available at: https://changingminds.org/explanations/theories/a_alphabetic.htm [Accessed 12 Dec. 2016]. Classificationofaccountingtheory06.wordpress.com. (2016).Classification Of Accounting Theory | quotManaging Dyadic Interactions In Organizationa. [online] Available at: https://classificationofaccountingtheory06.wordpress.com/tag/classification-of-accounting-theory/ [Accessed 12 Dec. 2016]. Fin-izdat.com. (2016).Classification of objects of accounting: a modern update. [online] Available at: https://www.fin-izdat.com/journal/interbuh/detail.php?ID=68752 [Accessed 12 Dec. 2016]. Managementstudyguide.com. (2016).Golden Rules of Accounting - 3 Main Principles. [online] Available at: https://www.managementstudyguide.com/golden-rules-of-accounting.htm [Accessed 12 Dec. 2016]. Martin, J. (2016).Accounting Theories of Organizations. [online] Maaw.info. Available at: https://maaw.info/ArticleSummaries/ArtSumCovaleskiAiken86.htm [Accessed 12 Dec. 2016]. NOBLE, A., NOBLE, A. and profile, V. (2016).Classification Methods in Accounting. [online] Blog.accweb.com.au. Available at: https://blog.accweb.com.au/2015/03/classification-methods-in-accounting.html [Accessed 12 Dec. 2016]. Quizlet.com. (2016).Search financial accounting theory | Quizlet. [online] Available at: https://quizlet.com/subject/financial-accounting-theory/ [Accessed 12 Dec. 2016]. Quora.com. (2016).What are the theories of accounting? - Quora. [online] Available at: https://www.quora.com/What-are-the-theories-of-accounting [Accessed 12 Dec. 2016]. Responsive.co.nz. (2016).Accounting Theory. [online] Available at: https://www.responsive.co.nz/theory.html [Accessed 12 Dec. 2016]. Ribeiro, E. and Prataviera, G. (2016).Information theoretic approach for accounting classification. Rusnauka.com. (2016).POSITIVE ACCOUNTING AN EFFECTIVE TREND FOR. [online] Available at: https://www.rusnauka.com/29_PMN_2015/Economics/7_198718.doc.htm [Accessed 12 Dec. 2016]. Softhard-solutions.com. (2016).What is Accountancy, Ideas for Accounting, Accounting Theory, Software. [online] Available at: https://www.softhard-solutions.com/accountancy/ [Accessed 12 Dec. 2016]. The Finance Base. (2016).Differences Between Positive Normative Accounting. [online] Available at: https://thefinancebase.com/differences-between-positive-normative-accounting-1663.html [Accessed 12 Dec. 2016]. Van der Poll, H. and Gouws, D. (2016).Issues surrounding the classification of accounting information. [online] Scielo.org.za. Available at: https://www.scielo.org.za/scielo.php?script=sci_arttextpid=S2222-34362009000300006 [Accessed 12 Dec. 2016]. Ventureline.com. (2016).ACCOUNTING THEORY DEFINITION. [online] Available at: https://www.ventureline.com/accounting-glossary/A/accounting-theory-definition/ [Accessed 12 Dec. 2016].

Procedure for Import and Export free essay sample

Section 2(2) defines ‘assessment’ as follows – ‘Assessment’ includes provisional assessment, reassessment and any order of assessment in which the duty assessed is Nil. Thus, ‘assessment’ includes ‘Nil’ assessment. Noting of Bill of Entry Bill of Entry submitted by importer or Customs House Agent is cross-checked with ‘Import Manifest’ submitted by person in charge of vessel / carrier. It is noted if the description tallies. ‘Noting’ really means taking on record by customs officer. This date is relevant for determining rate of customs duty. Thoka number (serial number) is given in the import section. Otherwise, it is returned for clarifications. In case of EDI system, noting is done by the system itself which also generates bill of entry number. Date of presentation of bill of entry is highly relevant and the rate of duty as applicable on this date will be considered for calculating the duty payable. Bill of Entry is accepted only after proper scrutiny vis-a-vis import manifest and various declarations given in bill of entry and attached documents like invoice, bill of lading etc. We will write a custom essay sample on Procedure for Import and Export or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Value and classification of goods under drawback schedule in case of drawback shipping bills Export duty / cess if applicable Advance License shipping bills are checked to ensure that description in invoice and final product specified in Advance License matches. If necessary, samples may be drawn and assessment may be done after visual inspection or testing Exportability of goods under EXIM policy and other laws Some exports are totally prohibited under various Acts e. g. items restricted or prohibited under Foreign Trade (Regulation) Act; antiques; art treasures; Arms; narcotics etc. Some items like tea, coffee and coir products can be exported only against authorisation/licence under respective Acts. Examination of goods before export After shipping bill is passed by export department, the goods are presented to shed appraiser (exports) in dock for examination. Goods will be examined by examiner. This inspection is necessary (a) to ensure that prohibited goods are not exported (b) goods tally with description and invoice (c) duty drawback, where applicable, is correctly claimed.

The Importance of Digital Marketing for Multinational Organizations

Pro and Con Essay

Pro and Con Essay If you are assigned to write a paper on any topic – and you do not wish to get into detail of the topic – a good way to avoid this is to analyze the pros and cons of the topic. This way you will be able to show your professor that you are knowledgeable of the topic you are writing about, and you will write minimum text, as all you are doing is defining string and weak sides of the paper. You have to have a controversial topic to write a pro and con essay. Only with a controversial topic – you can easily define pros and cons. There are various topics you can apply a pro and con paper, so try surfing the internet for a suitable controversial topic. As soon as you have chosen a topic – you can go ahead and start brainstorming on the possible pros and cons of your pro and con paper. Your pros and cons can be divided in different stages. The first stage is the implementation of various sides of the paper. You can discuss the hardships and easy ways of implementation. This is a very important factor, as the most effective solution can be either hard to implement, or time consuming or money consuming. The second stage is the effectiveness of the solutions. Here you have to measure the effectiveness of the solution, and try to compare it with the implementation stage. The third part is the consequence stage. Here you need to forecast possible problems after the solution has been implemented. There are several factors that you can discuss here. Basically – your number one objective is to think everything through. If you forget something – your professor might have some objections, and your paper will not be successful. If you are in a desperate need of a custom paper – feel free to order a pro and con paper from our online custom essay writing company.

Community Health Strategies Research Paper Example | Topics and Well Written Essays - 1250 words

Community Health Strategies - Research Paper Example Several studies suggest that low birth weight and very low birth weight among the new born babies increases their risk of developing certain chronic diseases such as high blood pressure, type II diabetes, and heart disease once the infant reaches the adulthood stage. (Valsmakis et al., 2006; Barker, 1993) Basically, the development of such diseases is primarily caused by poor metabolic function. Specifically in Duval County, the number of adolescents with sexually transmitted diseases has reached a total of 3,875 per 100,000 individuals (Filipowicz, Harmon, & Livinghood, 2007). Another major health concern in Duval County Teen pregnancy or pregnancy between the age brackets of 15 – 24 year old (ibid). In line with this two major health concerns, the relationship between responsible sexual behavior and the effect of sexually transmitted infections with preterm birth will be thoroughly examined and discussed. In the process of going through the main discussion, the vulnerable population affected by preterm birth in relation to sexually transmitted diseases will be provided followed by describing and applying the concept of Watson’s Theory of Human Caring in the role of community health nurses when addressing this particular community health problem. Prior to conclusion, some of the recommended health nursing intervention priorities and teaching strategies in caring for the patients will be identified. Aside from having limited access to health care system, women who are infected with sexually transmitted disease may tend to limit their visit to medical doctors or physician. Because of the absence of prenatal check-up, pregnant women who are infected with sexually transmitted disease may end up not having sufficient prenatal care. One of the main reasons for having a preterm birth is due to lack of prenatal care. For this reason, I have personally

Monitoring and controlling the offshore oil and gas processes using Research Paper

Monitoring and controlling the offshore oil and gas processes using ad-hoc wireless network - Research Paper Example The superiority of ad-hoc wireless network is attributed to their exploitation of a remote, automated and digitally implemented communication system, which circumvent the inefficiencies of an analogue and manual communication system. Ad-hoc wireless network is specifically suited for industrial control and monitoring processes, which are characterized by a large scale deployment of a comparatively reduced data as such, its best suited for oil and gas industry for in the control and monitoring of the wide range of products and processes (Jensen et al., 2013). The efficiency of ad-hoc wireless network also comes in handy in matching an oil and performance gas industry with the growing demand of fossil fuel. Despite, the role of ad-hoc wireless in revitalizing the productivity competence and capacity of oil and gas industry, there is still room for improvement particularly in the promotion of the security authenticity of the oil and gas industry ad-hoc wireless network (Ardenas et al, 2011). This call is inspired by the concern against a productivity biased development in oil and gas industry network system, which overlooks security and reliability aspects of the network system. This research explores the advantage s and disadvantages of using an ad-hoc wireless system in the monitoring and control of an oil and gas industry. It also indentifies security loopholes, which threatens the safe and reliable operation of an oil and gas industry. collection and analysis of data from various monitoring and control sensors. This is attributed to their exploitation of the low cost data collector monitoring method. Nevertheless, the exorbitant operating cost for ad-hoc wireless network leverage the cost benefits from a low cost monitoring method. This disadvantage is attributed to the labour intensive manning of an ad-hoc wireless network system, which are comparable with a surveillance system. However, this cost implication is

The French Revolution Essay Example | Topics and Well Written Essays - 2000 words - 1

The French Revolution - Essay Example The position of women in England was however, somewhat different and this attitude also spilt over into the response to the French revolution. In England, the position of women during this period was still largely subordinate to the male sex; as a result, the writers who supported the French revolution were accused of aligning themselves with the perceived low morals of Frenchwomen who participated in the carnage. Marie Antoinette was executed in October 1793, and the allegations of lesbianism and incestuous attacks on her son also contributed to the general perception in England that French women were scandalous and that their conduct was not to be emulated under any circumstances. Marie Antoinette was viewed by the French working class as the Austrian hussy, who frittered away the money that the peasants paid in taxes and this unfavourable view was also shared by people in other parts of the world, such as England. In this aspect, both the poets Williams and Yearsley are similar in that both of them were viewed unfavourably in England, as writers who were in support of the French Revolution. Although Williams’s first hand view of the French Revolution was horror at the carnage, her works on the whole, demonstrated a support for the ideals and motivation of the common people, which led to the revolution.

Regulatory Frameworks for Financial Reporting

Regulatory Frameworks for Financial Reporting Discuss the reasons why we need a regulatory framework for financial reporting. What are the advantages and disadvantages of making accounting rules by law as opposed to using IASB standards? The body of rules which determine how financial accounts will be compiled in any particular situation are known as the Generally Accepted Accounting Principles (GAAP); these are drawn from a number of sources. The first of these are legal; the main sources of these include the Companies Act 2006, as well as EU Law and the remainder of the UK common law. The second strand of this includes national and international accounting standard such as the ASB and IASB (International Accounting Standards Board) standards, as set by the Accounting Standards Board and their international equivalent; they will also work to establish public opinion on proposed new standards, and use seminars to discuss issues within accounting. The third strand is comprised of the rules of the Stock Exchanges, though these are only applicable to companies listed on the LSE or AIM. The major argument in favour of a regulatory framework is that standardisation is encouraged and, through this, we are able to make an accurate assessment of financial health. As Alexander and Britton point out, before the introduction of these standards, different firms in similar situations were following different accounting standards, leading to different and incompatible results (Alexander and Britton, 2004). Indeed, when takeovers occurred, different valuations taken by accountants could potentially generate vastly different results, given the uncertainty as to what to include: this, in turn, was bad fro the reputation of the accounting profession. The framework, in the shape of both law and accounting standards, allows for the element of subjectivity to be lessened. Further advantages of the current regulatory framework include increasing level of information for the end user, through stipulating minimum standards of disclosure; in addition, the current system benefits through input both from government (in statute, for example), and from the accountancy profession, which arguably works to ensure a balance of interests. However, within this, we then face a choice between regulation by statute and regulation through accounting standards, each with their relative merits and demerits. I shall discuss these in turn. The first advantage is that accounting standards act as a way of reducing the disparate methods by which one may create accounts; this, in turn, makes the account of greater benefit to the end user, given that they have a document which is easily comparable to others of the same kind. Without such a standardisation, there is a risk that different firms of accountant may have chosen to classify a particular type of asset or debt in a different way. Alexander and Britton (2004) demonstrates this through the example of property how is this to be valued? We might argue that it should retain the value for which it is bought; alternatively, we could say that the value should be this, minus depreciation; or thirdly, we could say that the value (given that prices of property will almost always be rising) should be the original price plus an inflationary multiplier. This is just one example, and taken over a large company, the potential for fluctuations is substantial. In an internationalise d economy, this value is correspondingly increased; Zeff (2007) remarks that the introduction of international standards has led to a very great increase in global comparability in relation to what we had before, namely, every country using its own national standards, which differed considerably from country to country. Indeed, Haller and Walton (2003) describe this as the nub of the international accounting problem. How do companies that want to operate across national (and therefore usually cultural) boundaries convey economic information appropriate for business decisions? Secondly, they provide a focal point for debate over what accepted practice should be. At present, it has occasionally been argued that accounting standards are not based on any coherent conceptual framework, but rather exist simply as rules in themselves (Alexander and Britton, 2004). The IASB is a body well-poised to correct such a problem: thus, in recent years, the IASB has launched a project to develop an improved common conceptual framework that provides a sound foundation for developing future accounting standards. It is difficult to imagine Parliament giving time to such a broad yet arguably essential task. Thirdly, on much the same basis, it may be argued that accounting standards are much less rigid than relevant legislation; each change to legislation will require a separate bill to proceed through Parliament, in contrast to accounting standards. Thus, the maintenance of accounting standards provides a body of rules that create standardisation while simultaneously lacking a legalistic rigidity. In addition, the true and fair view can be used when justifiable to override other accounting standards which may apply (Fearnley and Hines, 2003). Fourthly, it can be seen that the introduction of accounting standards have encouraged companies to make available more information than they otherwise would have. Examples of this can be seen in, for example, Robins remarks that FRS 3 (on reporting financial performance), requiring companies to highlight a range of different financial performance indicators (such as the results of continuing operations and discontinued operations) which allow a greater level of information than if simply profit were indicated (Robins, 1999). Through requiring enhanced disclosure of information, it can be argued that accounting standards create a greater standard of information to the end user, and thus the value of accounting in general. Fifthly, it may be viewed as an advantage that the guidelines are created by people with a strong connection to the industry; that is, professional accountants. Statutes such as the Companies Act are inevitably subject to party political pressures: and, in despite their best intentions, Members of Parliament are unlikely to have the same level of expertise as people with vast experience in their field. A further point is that when Parliament drafts legislation, it will intend for it to be applied by the courts; it would therefore be more difficult to create comprehensive standards in such a way than it would be to do so through a body comprised of accountants, creating standards for accountants. We may conclude that a system based on professional considerations is more likely to provide an accurate assessment of an institution. On the other hand, there are a number of corresponding criticisms. Firstly, requiring additional information, and for institutions to comply with certain standards, will inevitably lead to an increase in costs; checking that a set of accounts adheres to a particular set of standards will be require more work than simply taking an ad hoc approach. In addition, each new set of standards will entail its own costs for example, in re-training accountants who had become used to different standards. Secondly, it may be argued that these guidelines are increasing in volume and complexity. Indeed, a letter from the International Corporate Governance Network to the IASB asked whether some instruments are so complex and unstable that not only is portraying things by one number insufficient, but the users of accounts and stakeholders would be better served by the recognition that there may not an answer. Thus in certain areas, complexity will firstly make the standards more difficult to enforce , but also perhaps create inappropriate results, as they are inappropriate to the particular context. This is a particularly strong criticism if we consider that the economic case for the regulatory framework is perhaps unproven: The case for uniformity in accounting is not based on any settled body of evidence, or literature (Bell, 2005). Thirdly, the fact that the guidelines are both set and disciplined by the accounting profession means that there may be no effective method of enforcing the standards this is in contrast to any statutory system, which will be enforceable through the courts. Where professional accountants are involved, the only sanction for breach of these guidelines would appear to be through professional bodies, which have been slow to do so (Lewis and Pendrill, 2003). This is a particular problem, considering that (as seen above), part of the argument for accounting standards is in fact to uphold the reputation of the profession. In addition (and as Lewis and Pendrill point out), many accounting standards deal with issues which in a democratic society, should arguably be subject to democratic controls: the example given is that of FRS 17 (Retirement Benefits), which stated that deficits in a company pensions scheme were to be treated as expenses on the profit and loss account. This is an issue of national importance. Finally, requiring further standardisation means that there will be a trend towards rigidity in financial reporting; it has long been feared that this will lead to accounting becoming a process of rote learning of rules, without searching for any meaning within them. (Baxter, 1962) Thus, although there will be a standardised system, this will not necessarily be one in which these rules have principled bases; at the same time, such standards remove any opportunity for individual judgment or discretion.. In addition, a rigid set of standards will not be appropriate in every situation to which they might be applied; for example, the property industry protested the application of SSAP 12 to property since its introduction (Andrew and Pitt, 2006; SSAP19 was later introduced to cover this). It may even be that an emphasis on rules over judgment distorts the realities of a given situation the experience of FRS5 has shown that judgement-based accounting can operate successfully to report ec onomic reality in a situation where previously there had been an over-reliance on rules (ICAS, 2006). In conclusion, while there is a clear value in standardisation (in that accounts, through being created from the same standards, are more reliably comparable), it would appear that there are certain conflicts. The first is between expertise and control: to what extent should Parliament allow standards boards to create their own rules, benefitting from their own experience, and to what extent should their own political persuasions have a role? The same problem applies in enforcement allowing the accounting industry the opportunity to enforce their own rules gives them the independence to enforce them using their own expertise, but otherwise could lead to charges of indifference to their own wrongdoing. Secondly, there is a conflict between standardisation and complexity; though the aim of standardisation would perhaps be best served by standards covering every possible eventuality, these would be so lengthy and comprehensive as to be unworkable; to some extent, we must rely on broade r principles. The relative merits of each of the relevant methods will therefore depend on the approach we take towards each of these conflicts.

Importance of open book assessments Essay

An â€Å"open book examination† is one in which examinees are allowed to consult their class notes, textbooks, and other approved material while answering questions. It is ideally suited to teaching programmes that especially aim at developing the skills of critical and creative thinking In order to appreciate the merits of open book examinations, it is first of all necessary to understand the nature of teaching programmes in general. Most conventional examinations test how much information the students have been able to store in their minds. In order to cope with this demand, students memorize the information in class notes and textbooks, and transfer it to answer books during the examination. In this type of examination, success depends on the quantity of information memorized, and the efficiency with which it is reproduced. Does this leads to creative thinking? Noooo†¦ This is where open book examinations come in. Open book examinations Provides a chance for students to acquire the knowledge during the preparation process of gathering suitable learning materials rather than simply recalling or rewriting it. It Enhances information retrieval skills of students through finding the efficient ways to get the necessary information and data from books and various resources Also it enhances the comprehension and synthesizing skills of students because they need to reduce the content of books and other study materials into simple and handy notes for examination A more important reason for using open book examinations is that they have a tremendous impact on promoting the right mental sets in both learning and teaching. The most immediate result on students will be that they will stop â€Å"mugging† or rote learning. Most students used to conventional examinations think of â€Å"studying† as the mechanical memorization of information in textbooks and class notes in order to reproduce it in examinations. Open book examinations will effect a fundamental change in this attitude. If textbooks can be consulted in the examination rooms, why bother to memorize them? Does this mean that students don’t need to â€Å"study† for examinations? No. It implies that studying should not be equated with memorizing; instead, it should be of understanding concepts, and using these concepts (along with available information) to practice the skills of modifying and building knowledge, thinking critically, and solving problems. In acquiring the right strategies of studying, nothing is as effective as the shocking realization that mugging is of no use in the examinations. Given open book examinations, there will be no more mugging. Once the burden of mugging is taken away, education can be a pleasurable activity, not a painful drudgery. What is learnt with pleasure is learnt more effectively, and retained better.

Race & Ethnicity: Effects on Life Essay

Ethnicity and race has had a big influence on peoples’ every day life choices. In some way or another, most people will be judged according to their color of their skin or their ethnic background. We live in a society full of different races and cultures affecting the way we interact with each other, as well as influencing our views on equality and differences among the many different races in our society. Often influential media groups and social standards shape our beliefs, also affecting how we interact with cultures different from our own, and how various groups interact with each other. Race and ethnicity may be defined as a type of grouping or classification based on a persons origin of birth and includes their racial appearance, language, religion and culture. Ethnicity can be defined as a social construction that indicates identification with a particular group who share common cultural traits, such as language, religion and traditions. Terms like ethnocentrism, racism, stereotyping, and ethnicity can affect our health status, our economical status, and just basically our status in society. Race defines who we are, and in some cases it is the root of discrimination problems. Individuals dislike other people because they do not like how they are; whether it is physically or the way they think and act. We look at people and experiences through race and culture. I was raised with family that had introverted personalities. This is one of the reasons why my personality is also like that. I grew up recognizing differences in races and ethnicity and it never affected my way of being, I simply saw everyone the same, with the same potential and equal opportunity. I have been taught by the spoken and unspoken ways of my parents, teachers, friends; I have simply grown up recognizing what is wrong and what is right among society. I was born in California but both my parents are Mexican, which makes me Hispanic. My experiences of racial profiling or prejudice due to my ethnic background or my Hispanic look have not been too common or extremely racist. My high school was about 99. 99 percent Hispanic student body, so there was very little if any racial tension among students. It was when we would go out of that part of town that I would actually see racial comments made and shown by others. I was involved in the baseball team and tennis team at my high school, and I would see some sort of labeling or stereotyping aimed at me and my teammates when we would play in other schools with Anglos or Blacks. Since we were one of the poorest schools in the city they would automatically assume we weren’t adequately prepared to be playing a team like them. Their stereotypes of us would make them think that we didn’t speak English and our playing abilities would be very novice since we didn’t have the tools or money to afford good equipment or a coach at a young age. However, I will admit that we would also judge them as being too cocky, and with the conventional ‘white people’ stereotypes. Though most of the time we were right because these were rich kids with almost everything handed to them. Being in the minority has its disadvantages, but people, specifically students can be smart and use those stereotypes to their advantage. I honestly never paid attention to my lack of resources, instead I knew that if I wanted something I was going to try and get it. A big misconception that surrounded our school or the part of town that I lived in was that we were not going to make it to college, in fact, we would be lucky if we actually graduated from high school. The name of our high school was very much and icon or a symbol. I knew some friends that wouldn’t give out the name of our school because they were afraid of being labeled a â€Å"loser† in some way. Basically, going to my school meant that we were low IQ destined to work at low paying jobs, simply because many were Mexican immigrants or first generation American born. For our advantage, now a day being in the minority can actually help you enroll into colleges of your choice and get scholarships to help pay for college. Perceptions play a great roll on judging others; many times it is influenced by race and ethnicity. It is clear to me that if lived in a more diverse part of the city; my experiences would be the very different. As society grows more with different cultures, races and ethnics, tension grows and people start disliking others ways of being that are not like theirs. But it is important to understand that it is not healthy to have prejudice feelings towards others, it only makes one bitter.

Buy Or Build Decision Support System Example

Buy Or Build Decision Support System Example Buy Or Build Decision Support System – Coursework Example BUY OR BUILD DECISION SUPPORT SYSTEM In the wake of globalization, the cost of managing an organization in regard to products supply and logistics has become central in determining success. This has led to increased research on how to make informed decisions on which method to adopt as far as purchasing and supply chain is concerned. With the emergence of information and communication technology integrated supplier selection system, efficiency is possible and profitability is achievable (Lee, et al. 2006). It is worth to note that selection of the supplier is currently a pertinent decision as regards supply chain management for various industries and particularly processors and manufacturers. The issues to be dealt with therefore revolve around establishing an effective supplier network management. This constitutes supplier selection criteria identification, selection decision on the supplier and supplier progress monitoring.Decision support system involves integration of a supply an d logistic model in which accurate, quick and efficient decisions can be reached. Building a decision support system is both economical and sustainable. Opting to build rather than buy helps the organization in minimizing the risks associated with procurement section in preference to routine outsourcing on order-placing. Grey relational analysis (GRA) model is one of the widely used applications (Lee, et al. 2006). As it seeks to evaluate the supplier, it captures the quality of the product, purchase price, date for delivery, and quantity demanded. The simple steps to make appropriate decision regarding application are as shown below.Set objectivesIdentify alternativesEstimate costsConsider the availability of skilled human capitalCollect data and analyzeCalculate the grey relational gradeDetermine the best supplierThe above highlighted steps will help in building a decision support system that will remain profitable and sustainable by the organization.ReferenceLee, J., & Internatio nal Workshop on Data Engineering Issues in E-Commerce and Services, DEECS. (2006). Data engineering issues in e-commerce and services: Second international workshop, DEECS 2006, San Francisco, CA, USA, June 26, 2006 : proceedings. Berlin [etc.: SpringerLink [host.

hunter s thompson essays

hunter s thompson essays Louisville, the cultural center of the Bluegrass State and home to the Kentucky Derby, is famous for its production of cheese-burgers, cigarettes, gin, half the worlds bourbon, and Hunter Thompson. Thompson was born during the Great Depression to Virginia Ray and Jack Thompson. Thompson was the oldest of three sons, he led the way from the beginning of his life. Thompson and his family lived in a rural middle-class area in a neighborhood with many other families just like theirs. His parents, Virginia Ray and Jack, were both alcoholics, and because of Thompson, the family was looked down upon in the neighborhood. He became a troublemaker from the beginning. Thompson was always getting into trouble with they boys that lived around the neighborhood. Jack, an insurance salesman, was a believer in corporal punishment and practiced it frequently on his two oldest sons, Hunter and Davidson. Jack continued to be strict with Thompson until the end of his life. Thompson had many playmates throughout his childhood. He had one during every stage of his life. Hunters boyhood pal was Duke Rice. They were crazy about sports. They used to watch the Louisville Colonels through holes in the outfield fence at Parkway Field. Thompson and Rice stayed very close childhood friends. They were together constantly until a new boy named Gerald Tyrrell moved into a house around the block from the Thompsons. Tyrrell and Thompson hit it off from the start. They continued to be good friends as they grew up and matured together. When they became teenagers the two started to become interested in girls together. Thompsons father suddenly died of a heart attack when he was fifteen years old. This was right around the time that he first started drinking. Drinking was natural for everyone to do in the town, Thompson was bound to start sooner or later. This was the start of ...

Film summary title never let me go Movie Review Example | Topics and Well Written Essays - 500 words - 1

Film summary title never let me go - Movie Review Example One of their teachers, Miss Lucy tells the pupils of the way that they are, that they live so that they could become organ donors at one point. Tommy and Cathy become great friends but Ruth spoils the relationship by attempting to snatch Tommy from Cathy, she is successful for a while. The three friends shift to some cottages in a farm where they encounter other young adults that came from schools that resembled theirs. At some point, they find a person whom they perceive to be a clone for Ruth making the three friends to arrange for a trip to go and see her. Unfortunately there is little semblance, an aspect that rages Ruth a lot. Hearing that there was a possibility for ‘deferral’, Tommy gets to the gallery of Hilsham to check on whether the artwork would predict true love. However, he never sent any artwork hence a deferral cannot be established between him and Ruth. A split in the relationship occurs where Cathy sets herself from the rest to take the role of supporting organ donors. Also immediately, the relationship between the Tommy and Ruth ends. Ten years later, Cathy meets a frail Ruth who organizes for a meeting of the three friends to seek for forgiveness. She donates her last organ and dies. Consequently, Tommy and Cathy become friends aga in but the play culminates when he is donating his last organ as Kathy is looking onto him on the other side of the glass window. The film is a science fiction that presents incidences that have been at the center of research. Organ donation is an aspect that of presented in the film, here focusing on growing individuals specifically for organ donation. Jealousy in relationships is real especially where there is an act of desperation. Ruth was worried that she may be unable to find a friend just like Cathy because of the limited interactions. Tommy was the only man around them, so she opted to compete with her. Another issue is the aspect of superstition;

The United States has several laws that are intended to further fair, Research Paper

The United States has several laws that are intended to further fair, balanced, and competitive business practices. Do you think that such laws are effective If so, why If not, why not - Research Paper Example Numerous attempts have been made by the United States to make sure that regulatory systems exist to control monopolistic entities and aggressively enterprising organizations. This control is geared towards not only protecting consumers, but also smaller business trying to grow. Numerous laws have been enacted over the years, for example, the Clayton Act to work towards preventing monopolies. Collectively the laws are referred to as antitrust legislation. This paper investigates the effectiveness of such laws within the United States. The courts have a tendency of being vague when it comes to antitrust regulations. According to the legal systems, thee antitrust laws are intended for the promotion and preservation of competition and enterprise system that is free (Blaisdell, 2008). This vague definition does not do much to enlighten one who wants to know about the laws or is doing business and wants to abide by them. There is no clear layman explanation of these laws and their application. The only way one can have a better understanding of the antitrust laws is by looking at the ruling of cases heard before. The reality of the matter is that interpreting these laws whether in theory or practically can lead to wrong conclusions. The interpretation of the laws by the legal infrastructure make one assumption that the independence of buyers and sellers in the business decision making process encourages completion. The decisions can be made by competitors who will agree on market shares, product restrictions among other things. If these decisions are made independent of the consumer, they might end up suffering as they are not involved in the decision making process. The exclusion of the customer needs within the decisions made by companies may end up limiting choice. The decisions made by the companies may be legally sound but logically, they are hindering the intent of the competition. There is a necessity to set up robust infrastructure to ensure that antitrust

Direct, Interactive & Digital Marketing Essay Example | Topics and Well Written Essays - 2000 words

Direct, Interactive & Digital Marketing - Essay Example Direct marketing is highly contributing to the growth of digital marketing and social media in the following ways. First, direct marketing is leading many firms to move from the monopolistic nature of marketing to the competitive type of market. Most firms are doing so in order to reach many clients across the world. In addition, they agree into the competitive market to be flexible in terms of their production to meet the customers demand. For instance, Tesco offers its clients with variety of products in its various branches across the world. It enables its clients to buy products online thus making it more competitive market. Moreover, direct marketing leads to the development of information environment within the society. That is; it opened transmission between individuals. Moreover, direct marketing made socialization and the society possible. The transformation of information networks is another significant role of direct marketing in the development of digital marketing and social media. Direct marketing is highly transforming information into the market place therefore giving clear understanding between the individuals. For example, Tesco club card is offering more discounting to the employees depending on how the client will agree with company management. In addition, one will also receive a voucher depending on the frequency of using the Tesco Club card. Moreover, the information, will aid to remove old barriers in the marketing industry and thus reducing inconvenience in the marketing industry. The message sent will not be distorted. That is the message you sent will ever be saved because of the backup from the sent items from the sending company. In addition, direct marketing is a faster way that can enable an individual to reach the audience quickly and without many difficulties. In addition, the technique allows the firm to have personal communication with the clients hence getting better understanding of the customers’

A recent newspaper report Essay Example for Free

A recent newspaper report Essay The council had fitted a new toilet into Judy Weisss flat as part of a refurbishment. Ms Weiss noted that it looked good, but also complained that it smelled when the weather was warm. A workman was sent by the council to look at it, who then said they could not smell anything. No further action was taken regarding this particular issue.[S1] After some time, Ms Weiss then noted that a leak had started at the back of the toilet, where the floor and wall meet. It was miniscule at first and initially placed on the Low Priority list, before it then got worse to the point that the area always became flooded after the toilet was used, therefore becoming a High Priority problem. A professional was called again to look at it, and they turned off the water to stop the leak, but said Ms Weiss must use the toilet in the corridor instead. Ms Weiss complained that the toilet had been troubling her for two weeks now, and continuing leaks are resulting in emerging rotting on the skirting and stains on the floor tiles and hall carpet. She is now asking for compensation, and for everything to be fixed as soon as possible. This is a document to inform tenants of the councils policies about housing problems and how repairs to their homes are categorised, as well as advise tenants about how to report any problems which arise. This report has a mixed purpose to inform as well as to support readers on their case. Some positive points about the council are mentioned at the start of the article, but it mainly concentrates on highlighting negative points. It is positively mentioned that Westchester District Council came top in the Local Government rankings, mainly due to the recent refurbishment of all rented homes. There is a quote by Council Chief Amy Ayomola about how thrilled tenants are by the highly successful project. A spokesman from a local tenants association accused the council of window dressing and said that the upgrades are overdue and being done at the expense of normal repairs. It is said that the council is failing to meet targets for repairs, and that the council came 54th out of 72 in the rankings for tackling non-urgent repairs. CONCLUSIONS 1 The toilet smell in Judy Weiss home was dealt with correctly as per the councils repairs policy, with regards to Low Priority problems: there is a need for repair but this is not affecting the tenants ability to enjoy living in the property. This could include flaking paint, minor drainage smells or cracked tiles. 2 The start of the leak was initially correctly marked as Low Priority, due to its small size. However, as the leak increased so much to a point that the floors were being flooded and causing considerable damp damage in the area, it may have possibly been in the best interest of the council to deal with this in quicker time. 3 Since Ms Weiss had been contacting the council every week for the past six months with little response in return, more should have been done on our part to help her on time and not keep her waiting unnecessarily. RECOMMENDATIONS 1 In light of the problems highlighted by this tenants letter, the repairs policy should be properly reviewed and some amendments should be considered in order to improve it. 2 More investigation also should be done to find out whether these issues are truly a common occurrence for many more other tenants in Westchesters councils homes. A questionnaire would be a suitable method for this. 3 A letter of responsibility should be written and sent as soon as possible to the tenant, Judy Weiss, to acknowledge and apologise for her problems, as well as to inform her of what we can to do help and advise her of what actions she should make in future. 4 A response article should be written for the Westchester Gazette to let the public know the councils side of the story, and to portray itself in a more positive light.

She Held The Piece Of Paper And Looked At Me :: essays research papers

Jackie stared at the piece of paper with trembling hands and then back at me, her eyes danced uncontrollably with joy. Elated, she held onto the letter tenaciously and ran around the room in a frenzied madness. "Grandfather Morgan, is dead!" she proclaimed, her pale arms gesticulated wildly as she re-read short extracts from my grandfather's lawyer's letter in her formal tone, which was occasionally punctuated by short bursts of laughter. "He's dead," together, we proclaimed again and again in jubilation. Dressed in a somber suit to disguise our euphoric hearts, Jackie and I rushed to grandfather's opulent mansion, which was perched on the outskirts of Nome, a small district with big people. We entered the mansion only to be welcomed by wailing relatives who had suddenly remembered grandfather only after he had passed on. After a short sermon we gathered around the teak coffin to say our final farewells to Morgan. Eventually, Jackie strolled towards the coffin, bent down and kissed grandfather's ashen cheeks and hissed into his ears, "So glad you finally decided to die, old man, and you had better left me something worthwhile," Finally, we entered a glumly lit room filled with excited chatter. Obviously, they were all vying for Morgan's coveted treasures. This was the moment we were all eagerly awaiting; the will was going to be read .A scrawny lawyer hobbled into the room, sat on the leather sofa and loosened his strangling tie. Clearing his throat he fumbled for his reading glasses as he peered at us through his milky green eyes. Flashing a conspitoral smile, he started to read Morgan's will in a hoarse voice. After rambling on and on about what other relatives were to be given, he finally reached Jackie's name. " Lastly, to my loving granddaughter, Jacqueline, the one whom I had always doted upon, will be given the family heirloom." "What?" Jackie screeched in utter dismay. Immediately, she sprang up and rushed towards the will. Grabbing the yellowed paper from the bedlam lawyer, Jackie read the will again. Shaking her curly locks in disbelief she wailed, "It cannot be, I served him for so long and I end up with a worthless piece of junk." " Madam, you must understand that your grandfather's ring was worth much more to him than just money itself, he would expected you of all people to understand this, "the lawyer meekly retorted.

Present Value

Selling price The selling price would equal to the sum of the potential profits realizable by the purchased asset. In order to present a proper amount with respect to the time value and including the market risk and risk premium, the profits have to be discounted to the present value using the appropriate discount rate. The sum of the discounted cash flows for the next two years of the asset’s useful life is $299,021.75. The same number represents a fair price for purchasing the asset, as it includes potential benefits realizable by the investment, as well as accounts for the possible risks on the basis of the fixed discount rate. Price adjustment under higher rates and inflationThe higher inflation rate would require the appropriate price markup. Market interest rates as well as the risk rates are higher under the growing inflation. Therefore, the price of the asset will be increased, by marking the adjusting the dollar value using the appropriate inflation rate.LocationIf th e asset would be located in the area with unstable governmental and economic situation, it would cost less. The unexpected and sharp market prices fluctuations could alter the projected profit margins. The implementation of long-term contracts would be under a threat. However, with only two years of potential profits, the latter argument does not represent the most critical issue in determining the price level. The risks associated with the potential benefits are significantly higher than in the case of operating in a stable economy. Consequently, the asset would lose some of its value, and its selling price would be lower.BondsThe goal of the firm is to maximize present shareholder value. This goal implies that projects should be undertaken that result in the positive net present value, that is the present value of the expected cash inflow less the present value of the required capital expenditures. Using net present value as a measure, capital budgeting involves selecting those pr ojects that increase the value of the firm because they have a positive NPV. The timing and growth rate of the incoming cash flow is important only to the extent of its impact on NPV. The increase in the net present value means the decrease in the discount rate. This data can be observed in the financial plan section, using cash flows, where the present value of a cash flow stream is equal to the sum of the present values of the individual cash flows. Moreover, in determination of the net present value cost of capital percentage can be used.The cost of capital for any investment is the rate of return capital providers would expect to receive if they would invest their capital elsewhere (opportunity cost).  The annual financial reports for the two companies suggest at a first glance that Cisco systems would be a more sound investment, as it represents a more favourable income statement balance. General Motors Company shows very low profits for the last periods, however its profit m argins are steadily growing. A significant loss, which negatively affects the current credit rating of the company, is realized in prior periods due to discontinuing operations and losses on requisitions. However, the company’s liquidity shows a close to industry’s median value. General Motors shows a more confident overall stability of business operation, while Cisco system greatly depends on innovation and research and development, which is associated with greater costs and bigger risk involved.However, the business indicates less dependency on fixed costs, which allows to attain not only technological or innovative advantage on the market, but also to win better trading bargains offering more favourable prices to customers. The business operations of Cisco largely depend on the appropriate timing and immediate reaction.Cisco should have a higher discount rate than General Motors, because it requires a more profound analysis for determining the potential performance of the company. The higher risks associated with the investment should be accordingly accounted for including the calculation of the market rate and the risk premium. General Motors offers lower returns but higher stability, which means less risk. Making a long term investment in bonds with the same pay rate would be more sound and reasonable for General Motors Company, as it provides a less risky opportunity of return. However, its benefits are limited compared to the potential suggested by the Cisco systems company.

Famous Igneous Rocks

Writing Assignment: Famous Igneous Rocks  25 Points Some very famous stone products are made out of igneous rocks. Select  one  of the items in the list below and do some research on it. Then write a creative story about the travels or life history of the rock that makes up the item.Your story can be as creative as you like but must at least include: * An explanation of the conditions under which the igneous rock was formed in the first place * What the product is today, where it is located, and why it is famous For example, if you choose an item made of granite, explain under what conditions granite forms, and then explain how your item is used today or why it is famous and where someone could find it. Do not exceed one typed page in length. Choose from the following items: * Mt. Rushmore (made of granite) * Plymouth Rock (the actual rock, not the place) (made of dacite) * the Rosetta Stone (made of dacite) the Easter Island Statues (made of several igneous rocks, including ba salt) * the Code of Hammurabi (made of diorite) * the Roman Pantheon (made of granite) * rock samples brought back from the moon during the Apollo 15 mission (made of anorthosite, an igneous rock that has a texture and composition similar to granite) Submit your completed assignment to the  Writing Assignment: Famous Igneous Rocks  assignment link for grading. For more information on how this assignment will be graded, review the  Writing Assignment: Famous Igneous Rocks Rubric.

American Psycho vs American So essays

American Psycho vs American So essays American Psycho vs. American society Director Mary Harrons American Psycho, portrays a man who appears socially, financially, and culturally successful to the outside world. But the same culture that he strives to conquer seems to lead him to horrible acts of violence. The mere idea of committing the acts of violence shows the downfalls of our current society. Some of these downfalls may be loss of respect for others, and a money driven mentality. Driven by Greed, Harrons Patrick Bateman is continually striving for improvements in his physical appearance, financial/social status, and masculinity. This continual need for improvement and desire for perfection by Patrick mirrors our American work ethic. American Psychos Patrick illustrates how his economic and social stature can mask his serial killer mentality. In a scene where he discusses movie reviews with his secretary while holding a nailgun to the back of her head. She has no idea of the nail-gun and thinks he is a normal, sane person because of his high social status. As he lures women back to his fancy apartment, he is using his money and nice things as a tool to commit these acts of violence. This ironic twist of a mans mentality relates to how what Newitz refers to as economic performance anxiety could force someone to do strange things as a result of a fear of imperfection. The interest of watching the cinema of serial murders may relate to an insanity caused by our own culture. Our capitalist society, although leads to some very financially successful people, may have deep emotional drawbacks to those that choose to participate in its workforce. The book Mythologies of Violence in Postmodern Media, edited by Christopher Sharrett discusses a desire to consume infinitely that is present in our current economic societys mind. This need for things, such as expensive cars, and nice houses logically lea...

Free Essays on Histoy Of American Mafia

THE HISTORY OF THE AMERICAN MAFIA Throughout history, crime has existed in many different forms and has been committed by not only individuals, but by groups as well. Crime is something that knows no boundaries; it exists in all cultures, is committed by all races, and has existed in all time periods. Crime exists as a part of the economic institution and is a lifestyle for many people. Crime also exists in both organized and un organized forms. Since the early 1900's, "organized" crime has existed in the United States. The following will show where, when, and why the Mafia came to the United States, who organized it in the United States, and how it differed from its origins in the European mafia. By showing this you will see how this specific type of organized crime has In the ninth century, Arab forces occupied Sicily. The native Sicilians were oppressed and took refuge in the surrounding hills. The Sicilians formed a secret society to unite the natives against the Arab and Norman invaders. This secret society was called Mafia after the Arabic word for refuge. The society's intentions were to create a sense of family based on ancestry and Sicilian heritage. In the 1700's, pictures of a black hand were distributed to the wealthy. This was an unspoken request for an amount of money in return for protection. If the money was not paid, the recipients could expect violence such as kidnappings, bombings, and murder. By the nineteenth century, this society grew larger and more criminally oriented. In 1876, Mafia Don Rafael Palizzolo, ran for political office in Sicily. He forced the voters to vote for him under gunpoint. After being elected into office, he promoted Mafia Don Crispi as Prime Minister. Together the two put Sicily under government control an d funneled government funds to the society known as the Mafia. In the 1800's, New Orleans was the largest Mafia site in the United States. It was while investigating the murder of a... Free Essays on Histoy Of American Mafia Free Essays on Histoy Of American Mafia THE HISTORY OF THE AMERICAN MAFIA Throughout history, crime has existed in many different forms and has been committed by not only individuals, but by groups as well. Crime is something that knows no boundaries; it exists in all cultures, is committed by all races, and has existed in all time periods. Crime exists as a part of the economic institution and is a lifestyle for many people. Crime also exists in both organized and un organized forms. Since the early 1900's, "organized" crime has existed in the United States. The following will show where, when, and why the Mafia came to the United States, who organized it in the United States, and how it differed from its origins in the European mafia. By showing this you will see how this specific type of organized crime has In the ninth century, Arab forces occupied Sicily. The native Sicilians were oppressed and took refuge in the surrounding hills. The Sicilians formed a secret society to unite the natives against the Arab and Norman invaders. This secret society was called Mafia after the Arabic word for refuge. The society's intentions were to create a sense of family based on ancestry and Sicilian heritage. In the 1700's, pictures of a black hand were distributed to the wealthy. This was an unspoken request for an amount of money in return for protection. If the money was not paid, the recipients could expect violence such as kidnappings, bombings, and murder. By the nineteenth century, this society grew larger and more criminally oriented. In 1876, Mafia Don Rafael Palizzolo, ran for political office in Sicily. He forced the voters to vote for him under gunpoint. After being elected into office, he promoted Mafia Don Crispi as Prime Minister. Together the two put Sicily under government control an d funneled government funds to the society known as the Mafia. In the 1800's, New Orleans was the largest Mafia site in the United States. It was while investigating the murder of a...

All About the Chapultepec Castle in Mexico City

All About the Chapultepec Castle in Mexico City Located in the heart of Mexico City, Chapultepec Castle is a historic site and local landmark. Inhabited since the days of the Aztec Empire, Chapultepec Hill offers a commanding view of the sprawling city. The fortress was the home of legendary Mexican leaders including Emperor Maximilian and Porfirio Diaz and played an important role in the Mexican-American War. Today, the castle is home to the first-rate National Museum of History. Chapultepec Hill Chapultepec means â€Å"Hill of the Grasshoppers† in Nahuatl, the language of the Aztecs. The site of the castle was an important landmark to the Aztecs who inhabited Tenochtitlan, the ancient city which would later become  known as Mexico City. The hill was located on an island in Lake Texcoco where the Mexica people made their home. According to legend, the other people of the region did not care for the Mexica and sent them to the island, then known for dangerous insects and animals, but the Mexica ate these pests and made the island their own. After the Spanish conquest of the Aztec Empire, the Spanish drained Lake Texcoco to control flooding issues. On the grounds near the castle, at the base of the hill in the park near the  Nià ±os Heroes  monument, there are ancient glyphs carved into the stone during the reign of the Aztecs. One of the rulers mentioned is Montezuma II.   The Castle After the fall of the Aztecs in 1521, the hill was largely left alone. A Spanish viceroy, Bernardo de Glvez, ordered a home built there in 1785, but he left and the place was eventually auctioned off. The hill and assorted structures upon it eventually became the property of the municipality of Mexico City. In 1833, the new nation of Mexico decided to create a military academy there. Many of the older structures of the castle date from this time. Mexican-American War and the Hero Children In 1846, the Mexican-American War began. In 1847, the Americans approached Mexico City from the east. Chapultepec was fortified and placed under the command of General Nicolas Bravo, a former president of the Mexican republic. On September 13, 1847, the Americans needed to take the castle to proceed, they did, then secured the fortress. According to legend, six young cadets remained at their posts to fight off the invaders. One of them, Juan Escutia, wrapped himself in the Mexican flag and leaped to his death from the castle walls, denying the invaders the honor of removing the flag from the castle. These six young men are immortalized as the Nià ±os Heroes or â€Å"Hero Children† of the war. According to modern historians, the story is likely embellished, but the fact remains that Mexican cadets did defend the castle bravely during the Siege of Chapultepec. The Age of Maximilian In 1864, Maximilian of Austria, a young European Prince of the Habsburg line, became emperor of Mexico. Although he spoke no Spanish, he was approached by Mexican and French agents who believed that a stable monarchy would be the best thing for Mexico. Maximilian resided at Chapultepec Castle, which he had modernized and rebuilt according to the European standards of luxury at the time with marble floors and fine furniture. Maximilian also ordered the construction of Paseo de la Reforma, which connects Chapultepec Castle to the National Palace in the center of town. Maximilian’s rule lasted three years until he was captured and executed by forces loyal to  Benito Juarez, the president of Mexico, who maintained he was the legitimate head of Mexico during Maximilians reign. Residence for Presidents In 1876, Porfirio Diaz came to power in Mexico. He took Chapultepec Castle as his official residence. Like Maximilian, Diaz ordered changes and additions to the castle. Many items from his time are still in the castle, including his bed and the desk from which he signed his resignation as president in 1911. During the Mexican Revolution, various presidents used the castle as an official residence, including Francisco I. Madero, Venustiano Carranza, and Alvaro Obregà ³n. Following the war, Presidents Plutarco Elias Calles and Abelardo Rodriguez resided there. The Castle Today In 1939, President Lazaro Cardenas del Rio declared that Chapultepec Castle would become the home of Mexicos National History Museum. The museum and castle are a popular tourist destination. Many of the upper floors and gardens have been restored to look as they did during the age of Emperor Maximilian or President Porfirio Diaz, including original beds, furniture, paintings, and Maximilians fancy coach. Also, the exterior is renovated and includes the busts of Charlemagne and Napoleon that had been commissioned by Maximilian. Near the entrance to the castle is a massive monument to the fallen during the 1846 Mexican-American War, a monument to the 201st Air Squadron, a Mexican air unit which fought on the side of the Allies during World War II  and old water cisterns, a nod to Lake Texcocos former glory. Museum Features The National Museum of History includes pre-Colombian artifacts and displays about ancient cultures of Mexico. Other sections detail important parts of Mexican history, such as the war for independence and the Mexican Revolution. Oddly, there is little information about the 1847 Siege of Chapultepec. There are numerous paintings in the museum, including famous portraits of historical figures such as Miguel Hidalgo and Josà © Marà ­a Morelos. The best paintings are the masterpiece murals by legendary artists Juan O’Gorman, Jorge Gonzlez Camarena, Jose Clemente Orozco, and David Siqueiros.

Strategic Human Resource Management Essay Example | Topics and Well Written Essays - 2000 words

Strategic Human Resource Management - Essay Example Strategy has over the time replaced the use of planning to illustrate a well laid down pattern of making decisions and taking actions by the upper management in an organisation towards a specific goal. Therefore, SHRM is critical in determining the success of any business entity and in steering the entire material and human resource in the organisation towards the common goal. Strategic management is mainly determined by three factors in an organisation, which are the resources, environment and the management that has to control and allocate resources towards the success of an organisation. An organisation has to operate in an uncertain environment with external factors such as economic and socio-cultural factors affecting decisions and operations in the company. Consequently, strategic management requires that the HR manager defines measures to facilitate organisational performance through strategies address the prevailing socio-cultural and economic forces. Economic and social-cult ural factors have an active role in determining the effectiveness of a human resource strategy in an organisation. For instance, while politicians are responsible for making tax decisions and other decisions that lead to policy formulation in a country, such policies affects economic factors in the business environment. Moreover, exchange rates, income growth, unemployment, industrial classification and customer confidence in an organisation are all factors that are closely rated to political dynamics, which affects economic factors in an organisation (Thompson, 2002). In addition, these factors have an effect on social aspects, while social factors do impact on them as well. Social factors are responsible for determining the dynamics in a society and include demographics and the overall population dynamics, which comprise of factors such as education level, income distribution, age distribution, mobility, customer behavior and entrepreneurial dynamics (Thompson, 2002). Pollution, g ender roles, fashion, harmful factors, lifestyle, among others are examples of socio-cultural factors that affect operations in an organisation (Pearce & Robinson, 2005). Moreover, the human resource manager has to put in place strategies to address the health services of the workers their social security in pensions, and has to consider work force mobility and work culture dynamics. These social-cultural factors translate to increased costs to the organisation, and the HR has to come up with strategies to ensure perform while at the same time cutting down costs. There are varying changes in the business operating environment that are caused by increasing forces of globalization, changes in demographics of the company’s workforce, intellectual capital and other changes that force an organisation to have a different approach in mangling human resources(Wright, 1998). A highly performing human resource approach that fails in establishing strategic integration lacks the competit ive advantage for survival, and would gradually lose its ground in the current market (Kazmi & Ahmed, 2001). In order to have operational excellence, research has shown that human resource managers have to align with the business strategic goals. Considering that a business is affected by external environmental factors such as economic and social-cultural factors, an effective HR manager has to pu