Week 1 Assignment Example | Topics and Well Written Essays - 250 words - 4

Week 1 - Assignment ExampleAccording to cecal appendage F Federal Prosecution of Business Organizations, the prosecution of a liability by a collective entity should follow a well laid down procedure, which entails investigating the corporate failure, determining whether a burgeon forth is warranted, and negotiating for the corporate entity and the affected parties to reach an agreement, or alternatively enter a plea (Hasl-Kelchner, 2006). In this respect, the national Highway Traffic Safety Administration is applying this procedure to determine the culpability of Ford Company for the steer wheel problems, with a view to establish whether the company deserves to be charged for the failure.According to Appendix F Corporate Disclosure of relevant Facts, it is the duty of a corporation to disclose the relevant facts in relation to a product released, so that the consumers can be fully aw atomic number 18 of the nature of the product they are purchasing (Hasl-Kelchner, 2006). In thi s respect, the National Highway Traffic Safety Administration is investigating whether the Ford force back Company was aware of the steering wheel problems with its cars, but failed to recall them back in good measure (Jensen, 2014). If the company is found to be culpable for the non-disclosure of facts regarding this product, then it will be charged for a wrong offense.Jensen, C. (2014, October 6). Government Investigates 938,000 Ford Sedans for Steering Problem. The New York Times. Available at

Principles and models of corporate governance Essay

Principles and models of corporate presidential term - Essay ExampleIt is essential for each and every smart set to comply to this principles and models of corporate governance to establish the roles of management and the board and with the balanced skill, experience and independence on the board. The present paper makes an attempt critically assess the criteria in terms of strengths and weaknesses.Under Principle No 2 of Corporate Governance, 2.1 put forth certain criteria that would assess the capability, skills and experience of the ac beau monde. Under Principle 2.1 which assesses the procedure of the board, the points excluding 2.1.9 can be regarded as the strengths of the pathfinder of corporate governance which is the deciding factor for the corporate governance certificate. All the points under principle 2.1 ask about the boards performance, skills, capabilities, roles of the board according to the position of the board members, and early(a) key performance areas. Princ iple 2.1.9 is not regarded as the weakness but can be considered as the more strongest assessment criteria than the other, as it can expose the weaknesses of the board of directors of the company asking whether they follow the company laws, regulations and also giving the boards the opportunity to mention whether or not they are voluntary capable of achieving extravagantly status in corporate governance.Principle No. 2.2 assesses the companies role towards the shareholders and their duties. The principles laid down in the guidebook are good enough to assess the role and responsibility of board towards their stakeholders. The principle critically assesses whether the company communicates the information with their shareholder, does it conducts annual general meeting, involvement in election of board of directors, transparency in fiscal matters, etc. The strengths of the principle 2.2 the sub principle 2.2.2 which evaluates the importance given to the shareholders by the company boar d members in respect of exercising

Wireless Technology in Hotels Assignment Example | Topics and Well Written Essays - 2500 words

radio Technology in Hotels - Assignment eventLater, we discover the importance of mobility and came up with a wireless network. Now, everybody is taking about wireless and we cannot help opinion of Wi-Fi, the marvel of wireless.This report details the technical aspects of Wi-Fi and its advantages over the conventional wired networks. It presents the evolution of Wi-Fi from a small(a) mobile device tool into a sought after device for high-speed wireless meshing irritate. It shows the unique qualities of Wi-Fi that captures the heart of businesses around the globe and how it became so popular in the cordial reception industry. It also covers the match of wireless technology in hotels and the numerous benefits it will bring.In the past decades, the hospitality industry has meet remarkable rise in reckoner use. It is difficult to find an establishment in the industry without somewhat type of information technology. IT influenced the hotels in various ways, increasing competen ce and reducing domestic operations court through efficient property management systems, billing, accounting, human resources, inventories and more. It is no doubt an important tool for market and dissemination through the internet and digital media. It is the significant force driving change in hospitality industry and its occurring more quickly than anyone can foresee.Moreover, it has widely influence the in-room technology and gu... It seems that any hotel that does not fuck the vibrant nature of the hospitality industry, and appreciate the extraordinary changes taking place within it, will pay off a modest chance of being competitive in the 21st century.A hotel room with stupefy view and high-speed broadband services are now becoming a standard prayer from travellers.It is an indication that the technology is already a part of the hotel industry and an essential service to implement in order to be competitive in the present industry setting. A must have agreeableness for m id-size to large hotels is the innovative technology known as Wi-Fi. It enables a person with a wireless enabled computer to connect to the internet remotely with greater transfer speed. Many hotels are now offering Wi-Fi access free as part of their standard services and are making money from this cutting-edge technology through soaring occupancy rates.THE WI-FI TECHNOLOGYLucent and Agere Systems (formerly NCR Corporation and AT&T) with Victor convert invented Wi-Fi in 1991. Victor Hayes and his team design the standards such as IEEE 802.11b, 802.11a and 802.11g and later he became the father of Wi-Fi. The Agere System, without Hayes (retired in 2003), suffered strong competition from cheaper Wi-Fi solutions and later quit the Wi-Fi market in 2004.The term Wi-Fi for clarification, is not Wireless Fidelity but a term to described WLAN (Wireless Local Area Network) products that are ground on the IEEE 802.11 standards. The Interbrand Corporation developed the brand name Wi-Fi for t he Wireless Ethernet Compatibility Alliance (better known as Wi-Fi Alliance) for their merchandise strategy.Audeh 2004, page

Federal emergency grant Essay Example | Topics and Well Written Essays - 750 words - 1

Federal fatality fall in - Essay ExampleThe center works in liaison with the US fire administration, police, Emergency rejoinder Institute and the Federal Emergency prudence Agency among others for better prep aredness (Kimmel 2006).Apparently San Marcos is prepared to suffice to emergency through the many training sessions facilitated by Emergency Response Institute (ERI), the Federal Emergency Management Agency (FEMA) and the Texas State University. There is also awareness creation on the potential hazards in the study through participatory assessment of those hazards (Ashby, 2010).The inculcate has and the federation has access to hotlines in case of emergencies for immediate response. The take aim needs the grant to improve their preparedness by increasing the equipment required, expanding the transport system to prevent viable accidents. They also needs funds to conduct a comprehensive, strength based vulnerability assessment of the school buildings and grounds given t hat the district lies on the fault line. This will help us improve our relief plan (Burnet, 2008).Currently the fault lines have led to creation of springs which provide water to the residents and act as tourism attraction. San Marcos River as never run dry thus providing water for agricultural purpose. The Aquarena and wornderworldare spring are major tourist attraction for rearing some of the endangered aquatic species on earth.The school is collaborating with the community to develop appropriate policies and procedures in building a better team that is well prepared to respond to crisis. This way the process is integrated so as some of the resources can be shared. The school has looked at Federal Emergency Response and Crisis Management Plans Discretionary Grants legislation, regulation and administrative requirement and is certain to stick to with them.The school is ready to sign the required agreements, documents and permits together with preparing a quarterly

The Rise and Fall of Civilizations Essay Example | Topics and Well Written Essays - 500 words

The Rise and Fall of Civilizations - Essay ExampleThe agreement affect one party turning his lands to the other in order to receive something of value in convert of services. The two parties made promises and honor to each other after agreeing upon a certain contract. They would therefore transfigure gifts, the party of the second part would relief payment to the party of the first part where he in turn gives the sword to show honor.The author suggests that the seize established between two parties, the lord and the vassal, as a result of their agreements built by promises and honor, was a powerful way of holding off raiders and establishing peace. This bond was therefore been used as an organization by western Europeans, Mafia and MacDonalds since it was not archaic and inefficient system.There was no relationship between the gated community and the private security because individuals self-interest would always affect the community by misuse of power in possession of propertie s. The feudalistic system is efficient in that it reviews the complexity of social, political, and economic issues and the put in of the government that facilitates the emergence of modern state through invention of new ways of implementing the government, and handling these social, political, and economic complexities.The Constantines famous vision was to enamor in the sign of the Christ in spite the large number of his enemy, so he confidently marched towards his destiny. This vision proofed Constantines achiever by henceforth toleration of the Christian worship throughout the empire, treating his enemies with greatest magnanimity and ensured that no bloody executions preceded he success of the Milvian Bridge. However, Constantine ensured that his warriors carried Christs monogram on all shield as a sign of showing respect and honor for the favor of God towards the success of their battle.Constantine worshiped Christianity because he grew up in

Professional Identities and Practice Styles Personal Statement

Professional Identities and Practice Styles - Personal Statement ExampleFor the past 15 years I have been a Physical Training Instructor and therefore involved heavily in the blueprint of teaching. My pupils have been both military and civilian and I have taught many subjects, both theoretically and practically. I feel confident teaching and felt that I had come across most of the likely situations a teacher experiences both in and out of the classroom. I had always empathised well with my pupils and could encourage the unmotivated. I located motivation, enthusiasm and professionalism high on my agenda had lots of experience in both fields and was joyous to switch between coaching and teaching if and when the need arose.I was given the enviable task of instructing 10 adolescent boys at HMS Raleigh. These young lads who were between thirteen and fifteen had been identified by the Police collectible to their involvement in petty crime. I introduced myself to the group and explained what I required from them. I emphasised the brilliance of commitment from them if they were to get the maximum from the two weeks. I quickly measured as I seek to march them round the base that they enjoyed rebelling against the discipline of their military environment. The programme had been organised for them to collect their equipment for the two weeks and then play football. I instigated a quick programme change and the students were marched to the Assault Course. I demonstrated either obstacle and then they were given the opportunity to go over it in slow time. As I had good technique and was physically strong all the obstacles looked easy to surmount. Some of the boys were over weight and most were not physically strong and due to this they all were surprised that they found difficulty with nearly every obstacle. They had all gone around the course once and lots needed to be physically dragged or pushed. The stronger members of the group were still very confident of thei r own ability and still showed an arrogance of the environment they had been invited to attend. I issued a challenge that the fittest three of them could race me and I would give them a 30-second start on me. If they could berate me them I would jump in the river, but if I won they would have to do the same. They readily legitimate the challenge and were rejoicing at their imminent victory. I easily won and made a intended effort not to gloat. After all the students jumped in I dived in and explained that being cold and moisture was a part being a Commando. I reflect on this teaching period and appreciate that certain individuals would deem the lesson harsh, but it did achieve the desired effect. By the completion of the lesson I had gained their respect through with(predicate) physical prowess and they were now responsive to my teaching. After this lesson I realised I had the necessary skills to get the hang what could have been a difficult situation. It was apparent from spe aking to the teachers, after the first days activities had finished, that they felt they had poor control over the students and also little incentive to actively seek control. After reflecting

History of the Gospel of Mark Essay Example | Topics and Well Written Essays - 1250 words

History of the Gospel of note - act ExampleResearchers assert that the gospel of Mark was anonymously indite but by tradition has been attributed to prat Mark, the evangelist. It is also claimed that the content is thought to be the report of Simon Peter. Researchers also agree that the book was probably written between 50 and 70 A.D. in Italy or in Rome. Further, there is an indication of a secluded book of Mark which so far has not had any significant impact on the narration of Mark.The main evidence about the authorship and date of the gospel of Mark comes from the physical composition of Eusebius of Caesarea. Wettereau (as cited in Wikipedia) proposes that Eusebius of Caesarea was the bishop of Caesarea. Eusebius is much referred to as the father of Church history because of his recording of the history of the early Christian Church.Eusebius used sources such as Papias to obtain his information. Papias was a church leader in the first half of the second degree Celsius a nd was later canonized as a saint. Eusebius (as cited in Kirby 2007and Malick 2007) quotes Papias as reporting that,Mark having become the vocalization of Peter wrote down accurately whatsoever he remembered. It was not, however, in exact order that he link up the sayings or deeds of Christ. For he neither heard the Lord nor accompanied Him. But afterwards, as I said, he accompanied Peter, who accommodated his instructions to the necessities of his hearers, but with no intention of giving a regular floor of the Lords sayings. Wherefore Mark made no mistake in thus writing some things as he remembered them. For of one thing he took especial care, not to omit anything he had heard, and not to put anything fictitious into the statements.Two other sources ascribing the authorship of the gospel of Mark to John Mark include the writing of Peter himself in the book of Acts and the motivation of the early church. Kirby 2007 posits that the speech of Peter, an apostle of Jesus Christ, in Acts 1034- 40, can serve as a

Business Negotiation Learning Report Essay Example | Topics and Well Written Essays - 750 words

Business Negotiation Learning Report - Essay ExampleIn much(prenominal) a situation, duologue is required. The negotiator must be careful in how he develops his arguments for reducing the level of regaining and the length of the defects period otherwise he bequeath lay himself open to the argument from the purchaser that the contractor has no confidence every in his or her ability to complete on cadence or in the quality of his product. A proper preparation is the most imperative prerequisite to palmy negotiation. Neither the negotiators expertise nor persuasion can make up for the dearth of preparation. An tolerable preparation volition provide me with an opportunity to clarify the delegations objectives, and acquaint the delegates with the primary issues and the parties engrossed. sufficient preparation is a step close to attaining success (Garrett, 2005, p. 32). In designing the plan, I will train the issues at hand which are the contractors reputation, other completed contracts by the contractor and the damages that the owner of the building will incur after breach of contract. In addition, I will overly consider each partys interests in light of the delegations objectives. I will ensure that I have the required information to facilitate the negotiation since information is power (Garrett, 2005, p. 41). ... In preparing for the negotiation, I will ensure that I do not confuse my perceptions with veracity. I will be ready to examine each and every situation in the contract and consider both sides of the negotiation. In preparing for the negotiation, designation of the structure of the negotiation is vital. The structure includes setting the appropriate sequence, time and venue for the negotiation. After identification of the issues at hand in the negotiation, I will come up with a clearly write and delineated path and strategies on how to achieve the desired results. In order to address the issues effectively, I will carefully plan the order by which I will address these issues. I will either start with the least important to the most salient or start with the most significant thus finish with the least important. Finally, I would decide on the responsibilities of each team member in the negotiation and consider any other relevant information that could be helpful (Garrett, 2005, p. 45). In this contract negotiation, evaluating the voltage risks and liabilities is the topper dodging. Such a strategy allows me to think and imagine of the potentiality for something going wrong and the unexpected costs and expense one party will incur if the contract is breached. Such a strategy will allow me to consider the accident of a breach and the liabilities. Every negotiator has to consider the best and the worst outcomes before the negotiation process commences. As a negotiator, I will evaluate the possibility of favorable and unfavorable outcomes. Trust, power and persuasion play a significant role in negotiations. A high degr ee of trust with the parties will lead to an effective negotiation in the contract

Dynamics of Hospitality Industry Management assignment

Dynamics of Hospitality effort Management - Assignment ExampleThe study further concludes recommending few noteworthy measures which shall be beneficial for some(prenominal) the organisations in obtaining adequate competencies when aiming at sustainability finished effective Corporate Social Responsibility (CSR) practices. Table of contents 1 Executive Summary 2 1.0Introduction 4 2.0 Brief Background 5 2.1 Westin Hotel Macau 5 2.2 commissioning Statement 5 3.0Brief Background 6 3.1 Hilton Hotel 6 3.2 Mission Statement 6 4.0 Comparative epitome on Environmental Aspects and Sustainable Business Practices 7 4.1 Water Wage Management 7 4.2 intellectual nourishment Wastage Management 8 4.3 Recycling Process as well as Initiatives 9 5.0 Identification of Gaps 10 5.1 Gap in Cultural Aspects 10 5.2 Gap in Terms of Resources 11 5.3 Gap in Mission as Well as Objective 11 5.4 Gap in Utilisation of untaught Resources 12 7.0 Recommendations 13 Reference List 14 Bibliography 17 1.0 Introdu ction In the modern mean solar day context, the hospitality industry has emerged as a major economic dimension in the global plan being directly related with the tourism and the transportation sectors. Subsequently, with the rising complexities in the various dimensions of hospitality industry, the focussing approach adopted in this context has also become quite challenging in the occurrent era (Clayton W. Barrows and Tom Powers 2008 ) Among the identified challenges in this context, Corporate Social Responsibility (CSR) can be illustrated as one of the significant issues witnessed by hotel when practicing hospitality management, apart from being influences by rising milieual concerns and rivalrous forces. CSR can be defined as the notion focused on accomplishing mercantile success through ethical values as well as respecting the people, communities as well as natural environment which constitute of company stakeholders. In this particular juncture there has been no universal ly accepted definition, simply overall it can be defined that doing business ethically imposes positive impacts on the society as well as on the environment which is the core social responsibility of any organisation (William metalworker Clark 2006). Emphasising on these aspects, the discussion henceforth intends to perform a comparative analysis of two globally historied hospitality companies, i.e. the Westin Hotel Macau and Hilton Hotels, in the context of the strategies applied by these organisations towards sustainable development of the society and to create a better world taking special concern on communities as well as environment through the effective implementation of CSR strategies. 2.0 Brief Background 2.1 Westin Hotel Macau The Westin Hotel Macau is a part of Starwood Hotels Group (SHG) which comprises a twine of 185 Westin Hotels as well as resorts globally. Westin Hotel Macau is one of the leading luxury resorts situated in Greater china since 1985. The 208 rooms co mprising hotel is positioned within a picturesque site to give the visitors long lasting and memorable experiences. To oppose its services, the hotel has been providing a lavish variety of amenities as well as services, such as one after another controlled air conditioned accommodation, satellite and cable programs, restaurants and bars, frivolous and sports facilities that includes swimming pools, ocean driving assortment, aqua aerobics, claw care room and book library among others. In addition,

Use data Essay Example | Topics and Well Written Essays - 250 words

Use data - Essay ExampleWhen overflowing experimental results confirm a hypothesis, a well-tested explanation known as a opening is developed. The theory is further subjected to more well-designed experiments and if there is continued regularity in results, scientists may accept the theory as a law (Shipman, Wilson and Todd).Statistical science explores the relationships between different variables for purposes of establishing the nature of the relationship between assorted aspects of nature. Statistical science requires that once data is collected, it becomes organized in a way that will change others to experience the data which has been collected. For this purpose it makes use of specific models and tools such as graphs and charts. Statistical science, thus, evaluates and interprets confidence intervals and significance tests (Diggle and Chetwynd).Physical sciences use the scientific method of study to prove or disprove a theorem whereas statistical science is based on quanti tative variables which are subjected to mathematical theorem for analysis

Basics of finance and investment Essay Example | Topics and Well Written Essays - 1500 words

Basics of finance and enthronisation - Essay ExampleBad news is always remembered more because it is human nature that good deals miseries create a stronger impact in our minds. But it should also be remembered that if there is a Leeson, there is also a Warren Buffet. Money was lost on internet stocks, but and before that, money was also made on the same internet stocks. And Bernard Madoff was one of a kind, who took favour of peoples confidence to him as a SEC consultant. There was nobody before or after him who operated at the level he did, because the there is usually in place an effective enactment of the market and most such operators are caught early on (Arnold, 2004).If there are no intense developments such as market crashes and financial crises, investing for value long-term has always been sound dodge for enhancing wealth. There are several vehicles for investment the savings account, the money market, certificates of deposit and common stocks are any(prenominal) of them. Each of these instruments is associated with a particular level of rate of withdraw. The rate of return is the percentage gain an investment makes in short, how much yearly earnings are expected as a proportion of the swell invested. The rates of return fluctuate, but they maintain a more or less consistent kin with those of the others. For instance, the savings account in a bank would normally exhaust the lowest rate of return which is denoted by its interest rate. The money market placement has a slightly higher interest rate, followed by certificates of deposit, and then the stock investment. The average rates of return for each of these instruments is shown in the second row of prorogue 1 (source UK National Statistics Online).The rate of return plays an important part in the concept of compounding. In compounding, the returns that have been accumulated for one year becomes part of the

Qualitative Nursing Research Report Analysis Essay

Qualitative nurse Research Report Analysis - Essay ExampleHowever there has to be a methodology to integrate the coif of advocacy as integral part of the nursing curriculum. Moreover there is great need for institutional support in practicing advocacy.Nurses role of advocacy is as old as scientific nursing profession. Florence Nightingale advocated for the victims of Crimean war by insisting on the need for clean patient shell out environment. Advocacy was also obvious in the efforts of Clara Barton and other nurses during the American Civil War (Rogge, 1987).In the 70s the zealots in human remediates movements took special note of the need for fighting for the rights of the patients. Nurses perspective as one of the most central stake holders in health care, has a better role to play in this. The military sham of health care with its language of devotion and obedience primarily to the physicians and the legal model, where the focus is on the right of the patient, are the t wo models described in the nursing belles-lettres now. The complete patient centered health care is possible only with the realization of the unique identity of a nurse. The realization of the absence of thrust for advocacy in the nursing education should not deter the nurse from practicing it as has been done in the practice of military nursing in recent wars.The military tradition of nursing focused on loyalty and obedience to the physician. ... 33). This tradition of nurse started losing its popularity with the patients rights movements in the late 1960s and early 1970s.Advocacy as a cardinal role for nurses was formalized during the 1970s when terms such as loyal obedience and obeying physicians orders disappeared from the literature of the International Council of Nurses (International Council of Nurses, 1973) and the American Nurses Association. Nursing from then onwards took a new direction centered on the advocacy of the rights of patients as the important aspect of nursing practice.Empirical Research Segesten (1993) found that advocacy situations sprang from the helplessness of the patients. Millette (1993) highlighted the need for choosing the client advocacy model faced with choices like bureaucratic advocacy and physician advocacy. snowball (1996) interviewed nurses concerning advocacy in their practice. She found that the important aspects leading to advocacy included nurses and patients sharing a rough-cut humanity and the cultural milieu being one of care. Snowball concluded that a therapeutic affinity was fundamental to advocacy. Conclusions drawn from the literature are that advocacy was initially included into nursing practice at the time when nurses developed a sense of service more for their patients than for physicians. Little empirical knowledge has been produced on the concept of nursing advocacy even though nurses consider advocacy to be central to their career. It is an anomalousness that the empirical articles concerning advocacy contain no mention of how advocacy is inculcated or how advocacy is learned. Thus, the purpose of this think is to describe how nurses learn the skill of advocating for patients. Study DesignA Heideggerian hermeneutic phenomenological approach was

Midazolam & Seizures Essay Example | Topics and Well Written Essays - 250 words

midazolam & Seizures - Essay ExampleMidozolam increases the activity of gamma aminobutyric acid which gives a calming effect to the user. It also relaxes the skeletal muscles and result in sleep. The chemical in the practice of medicine called benzodiazepines bind to the receptors of GABA which enhances the effect of GABA by increasing the frequency of chloride channel opening.According to (Silver,1994,pg 350-60) Midazolam is a potent imidazobenzodiazepine used as a premedicant and as an anesthetic induction Agent.Midazolam is promising an agonist at both BZ1 and BZ2 receptors. Its performance at PBRs is not certain. The quick encephalopathic effects ofmidazolam may be connected to the trizolam like potency and lipophilicity of midazolam. Which are greatest among thebenzodizepines. Midazolam may also exert nearly anticholinergic activity.Silver, T, 1994. SCIENTIFIC ARTICLE Evaluation of two dosages of oral midazolam as a witting sedation for physically and neurologically compromis ed pediatric dental patients. Pediatric Dentistry, 16/5,

Political Theory Essay Example | Topics and Well Written Essays - 1250 words - 4

Political Theory - Essay Example contrary scholarly works feature what justice is to some historical people. For instance, Aristotle is one philosopher who aims at claiming and establishing sobriety in spite of appearance the helm of justice. His philosophical works of Plato also play the part in the context of determining the viability of organism moral. The essay aims at discussing the problem of morality and the appropriate ways to consider justice within both contexts of life, especially that of political leadership. It will consider the significant and distinctive ideologies issued by the subject philosophers and compare with the rationality about the entire scenario.Scholarly evidence indicates that there are unalike approaches to morality, especially with respect to practicing of justice. in that respect are myriad scenarios where morality counts. For instance, the leadership and practice of professional activities such as medicine await utmost practice of morality. Argu ably, their myriad scenarios call for different approaches towards achieving moral standards (Abramson, 2009). Moral standards ought to be detached from whatsoever other influence. Such inference can be supported by the Platos and Aristotles concepts regarding morality. ane of the character traits of being moral is observing unobstructed justice. However, there are some contradicting issues regarding how one ought to compress or consider being moral.Socrates in shorter order will teach him that justice is a different and higher virtue than friendship, that justice in fact operates as a moral brake on what one can do to help friends, family and country.( Abramson, 2009)The political arena considers distinctive approaches towards morality. Different political writings features some historical or philosophical derivations of what the art of morality entails. Thus, the issue ends with a situation of where

International Relations theories Essay Example | Topics and Well Written Essays - 1000 words

International transaction theories - Essay ExampleIn that NATO countries view an attack upon one secernateicle State as an attack upon all treaty members collectively, the legal justification for the use of armed forces in Afghanistan in self-defence is not a matter of legal dispute in international fair play in the manner that the Iraq war was under contention. As professor Patrick Thaddeus Jackson wrote in Theories of International Relations (2006) Realism is characterized by a concern with material coercive power. It treats states as the uncomplicated unit of analysis. designer is primarily viewed in military terms, and the military power of other states presents the greatest potential danger to an separate state. Economic leverage is likewise considered an important element of national strength, and Realist analyses of international economics assume that hegemonic actors doctor not just political but economic structures. (Jackson, 2006) In evaluating the realist concern for global security, the US and NATO powers are the primary police force for international trade and commerce, which was threatened directly by the World plow Center attacks. The be of the attack led to $40 to $60 billion USD in insurable costs according to a Congressional study, plus a large drop in the stock markets, muscle contraction of the economy, support for the airline industry, and militarization for the war on terror internationally. (Makinen, 2002) Where international trade and business was impact in such a major way by terrorism, the realist argument is given as the primary justification for the deployment of military forces in a police action to secure this. Where the 9/11 attacks also harmed the perception of America internationally as a hegemonic power, it also required a realist response to fixate the balance of power to hegemony in a zero sum game of national vexs. The natural mental imagery interest in Afghanistan is arguably in natural gas, minerals, or pi pelines. Yet a greater interest can be seen in NATO of a containment of Iran, arguably a major concern due to the Moslem theocracy in the country and nuclear program. In establishing bases in both Afghanistan and Iraq, this can be seen as part of a NATO-US led policy of containment of Iranian power as well as regime channel in Sunni States with the goal of democratization. The democratization argument applies to realism when NATO, the US, and others decide it is in their best interests to promote egalitarian governments around the world to support global security and the expansion of their social and economic interests. Finally, a exact view of realism can be seen in the interest of the Military-Industrial Complex to deploy in Afghanistan to march on the expansion of the contracts related to the war and Department of Defence as they relate to private profit, ownership, and control. Question 2- How does Marxist theory address poverty and land reform as global security concern? In the economic theory developed by Karl Marx, there will be no true recreation or security in the status quo internationally unless or until the developed nations make a commission to economic rights and shared, egalitarian, economic development on a humanitarian and moral basis. It is the landless poor who in many regions suffer the most at the lowest levels of global capitalism internationally. Many of these

Perceptions of Organized Crime Groups Essay Example for Free

Perceptions of make Crime Groups EssayThe United States is run by a democratic government that has impartialitys in situation to ensure order and organization. However, at that place are certain raft and groups that wish to compromise and profit personally from disruption these laws. According to Under stand firming Organized Crime (2007), nonionic offensive activity can be specify by the members and the activities of a group. There are many crimes in which conspired crime might be involved, but what separates individual crime from crimes committed by groups of people is the term rig outd or organization. institution has been described as a group of people who cooperate to accomplish objectives or goals. Organized crime has been around for centuries from illegalise gangs in the western days that robbed stage coaches, the pony express, and passengers of trains to todays line of reasoning and Crip gangs that dominate public streets for power over territories and dru g sales. clusters have been around for a commodious clipping imposing on the expires and liberties of law abiding citizens that wish to obey laws. Law abiding citizens have to live in imminent fear that their lives are not disrupted by the actions of these immoral organizations that wish to botch up in crime. In this paper, we will explore the various definitions, cognizance, characteristics of organized crime, and explore some high profile groups that indulge in different types of crimes. Perception of Organized CrimeA University of Phoenix student named was asked how she outlined organized crime. s perception of organized crime has some of the dynamics right such(prenominal)(prenominal) as profit, power, and hatred, but the reading further states that organized crime has no real black and white meaning, excessively a group of people uniting for a common goal. Her answer was simple she stated that organized crime is when a group of people break laws and/or violate others in order to hit power, profit, or promote hatred. Organized crime groups incarcerated within the prison system such as Nuestra Familia and Mexican Mafia, break laws to gain power that lead to some form of profit depending on what they need such as drugs, cigarettes, or privileges from others. Drug Cartels as the Shower Posse and Spangler Posse of Jamaica, involved themselves in organize crime to profit from illegal drug activity, and groups like the Ku Klux Klan and Aryan Brotherhood are driven by hatred. Authors Perception Compare to the Definitions in theReadings The authors perception of the definition in the reading is similar in the meaning of criminal organization, but the book states that crime can be defined by the members and the activities of a group. This means that crime is what each club sees it to be. This is an interesting point, but rattling true. Many people (e.g. club members) in society commit crimes for different reasons. Some feel it is required to break laws due to their limited necessities in life. It does, in no means make it right, but it is the perception of many. The prisons are filled with individuals/criminals that feel they were doing what they needed to do to defend themselves, take care of themselves, or conscionable was presented with opportunity. Some of them sit in prison for years and still feel that their actions of breaking the law were justified. This is the mental capacity of most organized crime gangs. All they care about is what they want at the time, and not what the implications of breaking the law can lead to, until it hits home. has personal knowledge of different biker groups and 2 Outlaw Motorcycle Gangs (OMGs) and was raised in and around the biker atmosphere, but none of those groups that are mentioned in the book. She has heard the mastermind of the OMGs as opposed to regular Biker Clubs. The 1% clubs run their clubs totally different with no catch for breaking the law, indulging in violence, or startin g trouble. 1% Outlaw Biker GangsOne of the clubs that she knows of is called the chosen few. The elect a couple of(prenominal) is a 1% motorcycle gang that -has first-hand knowledge of. She has known some of their members for a long time and has witnessed how their club is run, aside from other biker clubs that do charitable work in and around their communities, such as toy runs, mentorships, feeding, and clothing the homeless and disable children. In a recent article, from 2010, the Chosen Few M.C. was involved in 3 murders. After this incident, law enforcement officials began to keep a close eye on them and found even more illegal affiliations. The article by Chris Vogel (2011), points out several incidents with Chosen Few members that had negitive run-ins with the law. The article states that agents used confidential informants to vitiate drugs and guns from members, a member was arrested with more than a kilo of coke, jurisprudence discovered that a DMV worker was making fak e identifications for club members to use in order to buy guns, and a member was arrested with a gallonof phencyclidine which led federal agents to Detroit, where another six gallons of PCP were seized. (Feds Catch Chosen Few Motorcycle Club Members Selling Guns PCP, 2011) According to the characteristics of organized crime with Outlaw Motorcycle Gangs (OMGs) the Chosen Few, fits the criteria. Characteristics Associated with Organized Criminal BehaviorThere are certain characteristics of organized criminal behaviors that range from commitment to eminent structure. Commitment is an oath and allegiance to what these clubs, good or bad stand for. It is needed to protect and serve the honor of the organization and all its secrets. Along with this it comes with a sense of power, pride, and protection. natural selection is a trait that many organized crime members exhibit. It is sometimes used to concern in illegal activities to sustain the worldly goods that obtained. For OMGs, it m ay consist of the clubhouse, due paying members, and motorcycles. Punishment is a characteristic that is prevalent in discouraging members from disloyalty, disobedience, or dishonor. These punishments can be in the form of death, berate downs, or in the case of OMGs fines or snatching of colors. Structure is the final characteristic that needed for an organize crime group to be successful. Like a business is run with a CEO, CFO, and other people in place to ensure order, organized crime groups are ran alike. With a chief officer in place and other members in position to handle different aspects of business to make sure there is no breakdown in with members. In conclusion, organize crime has unique characteristics that has been in place for centuries, and although law enforcement has been investigating the structures of this organizations, it is too many to stop. They are intricate organizations with different reasons as to why they chose to break the law. This is why there is no cl ear cut definition of organize crime.Mallory, S. (2007). Understanding Organized Crime. Retrieved from University of Phoenix.Vogel, C. (2011). Feds Catch Chosen Few Motorcycle Club Members Selling Guns PCP. Retrieved from http//blogs.laweekly.com/informer/2011/07/black_biker_gang_chosen_few.php

Kurt Vonnegut Essay Example for Free

Kurt Vonnegut EssayKurt Vonneguts fiction, Slaughterhouse fin appe ard on the list of eon magazines 100 all m best English language novels since 1923. Written in 1969, this novel is considered a classic and is also known as adept of his best works. Slaughterhouse -Five spans the unathe likes of time periods of the spirit of baton Pilgrim, the protagonist. Vonnegut witnessed the Bombing of Dresden in public War II, and this novel portrays the wash of the war. Vonnegut uses time travel as the plot device to portray human conditions from an unusual perspective. He was a captive in the Battle of Bulge in December 1944 in Dresden, Germany as a battalion scout. In all likelihood, the bombing of Dresden saved him from being sent to the Auschwitz gas ch brownish-yellows. Vonnegut was among the few survivors that were taken as prisoners to a slaughterhouse during the war and he worked in a meat-locker under this slaughterhouse, making diet supplements for pregnant women . The form of address refers to the slaughterhouse where billy club stayed as the prisoner of war. Vonnegut combines science fiction elements along with human conditions in the af circumstanceath of the Dresden bombing, to drive the point.Slaughterhouse-Five is the story of a man Billy Pilgrim who has come unstuck in time. This term refers to his surviving a plane crash where he suffers a minor brain damage. Vonnegut has created a chaff on fatalism. He believes that no matter how distressing the situation of a man is he has the king to create his own reality through the sheer power of imagination. Billy Pilgrim experiences variant time periods of his life especially his experiences of the World War II. The seemingly random happening of his life structures the thematic elements of the novel in an unraveling order.The novel examines many events in Billys life. This includes the death of his wife, his capture by the Nazis in World War II, and the unfortunate bombing of Dresden, which als o became the inspiration of this book. The major ancestor comprises of the narrative that depicts Billys difficult times in Dresden, the secondary theme that runs through is his easy and affluent life as an optometrist in the city of Illium, in the buff York, which is a fictional stand-in for Troy, New York, the city of Schenectady, New York.This is the place where Vonnegut has based most of his novels. The fiction runs parallel to the story of Vonneguts own transition from the get down years of 1930s, which was also the time period when The Great Depression occurred, to a well to do being that followed. The satirical essence of the novel is portrayed by the repetitive phrase, so it goes which Vonnegut uses to describe death and last whether it is of man, animal or the bubbles of champagne. He uses it to downplay the fact of mortality making it sound humorous and routine. nigh would say that his writings ar creepy, but the fact is that he wrote beautiful, bizarre and horrifyin g novels replete with dyed humor, and that set him apart as a unique writer. In Slaughterhouse Five he uses row and phrases such as, mustard gas and roses to describe the rotting smell of a corpse, and the breath of an alcoholic. This novel explores the judgment of fate, freewill and illogical nature of human beings. In the inaugural chapter the narrator apologizes about the fact that the novel is so short and jumbled and jangled and then goes on to explain the fact that there is nothing goodish to say about a massacre.The satirical tone and the dark humor is the alibi, which he uses to describe the dire aftermath of bombings and war in general. There are three themes that he uses in Slaughterhouse Five. The first and foremost theme is the- War. He writes about the furrows of war which is come, beauty, humanity, innocence, humor etc. In Slaughterhouse Five just like his many previous novels, he says that war is bad for us and it is better to love one another and live in peac e, than have wars.However, she doesnt use love as the contrast of war, since Billy Pilgrim was not shown as a man who is madly in love with his wife. Yet he chose to depict it in a light yet effective manner. An interesting contrast Vonnegut uses in his novels are differences between the characteristics of men and women. Men are shown as cruel and ready to he engage in war any time, and the females are the shields, playing the shock absorbers effect capably, as they are ever more(prenominal) engaged in trying to dissuade men from getting into wars.Women in Vonneguts novels are more humane, loving and have strong wills. The most compelling theme is that we as people are like bugs trapped in an amber and there are no whys to it. In a sequence in the novel, when Billy is trapped in Tralfamadorin Flying Saucer he asks, Why me? . Why you? Why us for that matter? Why anything? Because this moment simply is . Have you ever seen bugs trapped in amber? Billy was asked, and he recalls tha t he in fact had a paperweight in his office, which was a blob of polished amber with three ladybugs trapped inside it.Billy answers in affirmation and he is told Well, here we are, Mr. Pilgrim, trapped in the amber of this moment. There is no why. (ibid pg. 76-77). This extraterrestrial experience of Billy is symbolic of the fact that we are physically stuck in this world with no choice over our circumstances. In Vonneguts novels there are no set themes or plot that follows the story of heroes, heroines or villains. As Ernest W. Ranly says that all the characters in Vonneguts books are comic, pathetic pieces, juggled about by some inexplicable faith, like puppets. (Riley, 1974, pg. 54).Vonnegut himself says in his book Hocus Pocus that if there is no one to take the blame for the bad happenings in the book, it can single mean that the villain is divinity fudge Himself or Herself or Itself or Whatever (Vonnegut, Hocus Pocus, 1990). Another significant theme is that there is no soldier, only man. Being a soldier is a myth as a soldier is just a puppet of war used to do as the war demands. He doesnt remain a human being anymore. Vonnegut expresses this thought most noticeably in this extract from the novel from the time when Billy was imprisoned in Dresden.When the three fools found the communal kitchen, whose main job was to set out lunch for workers in the slaughterhouse, everybody had been waiting for them impatiently. She was a war widow. So it goes. She asked Gluck if he wasnt awfully young to be in the army. He admitted he was. She asked Billy Pilgrim what he was supposed to be. Billy said he didnt know. He was trying to keep warm. All the real soldier are dead. She said. It was true. So it goes. (Vonnegut 1969. Pg. 159). Another obvious theme is that death is inevitable.It also goes on to explain that life goes on, no matter what happens and who dies. The phrase so it goes occurs one hundred and six times throughout the novel it happens every time someone dies, to take away(p) the seriousness of death and impart a humorous quality to its inevitable graveness. This book has different meanings for different people, as everyone would be likely to interpret its subtle messages in their own way. The point that Vonnegut wanted to make was that no matter what happens , we should retain our humanity.

Money Today Essay Example for Free

Money Today essayMoney today seems to be the most important thing in peoples lives, examples of this are shown in composition by Catherine Lim which sort outs the story of Tay Soon and his wife, and their general obsession with owning their own dream house. Another story that helps to turn up this point is The superior by Barbara Kimenye which centers itself around an elderly gentleman named Pius who is forced to deal with the acquisition of a large sum of silver. While the two stories contain events, which own variant values they both hold a similar ironic ending, and both stories prove that money changes peoples lives.Although both stories help to prove that money indeed does change peoples lives both make-up and The Winner do it through characters that hold completely different values. For example in Paper Tay Soon is obsessed with his money. Even after he had made bounteous to buy his dream house he refused to sell his railway lines because he precious more. Where as in The Winner Pius doesnt real care when he is informed that the original amount he had won had to be split amid 300 people. Tay Soon was also very vocal ab bulge out the actions of his mother and how it appalled him when she refused to try the stock market.I was kind enough to offer to help her make money.But since shes so nasty and ungrateful, sound leaveher alone. Pg 77This proves that Tay Soon is a take charge kind of guy. This is hike proved by his actions, as he buys and sells all his stocks himself and waits in the brokers office for the latest stock tips. However Pius who similarly is discontentment at first with first cousin Sarah passively says nothing to her about it and keeps his discontent to himself, showing that he doesnt real like to take charge of his situations. This is further proven by how easily he is influenced by his stovepipe friend Salongo, for instance when Pius is being interviewed by the radio reporter and Salongo keeps telling Pius to say noth ing and surely enough Pius says nothing. This all shows that thedifference in character values does not affect the similarity in the theme.While the two stories may be separated by a difference in character values, they are similar in irony. Both stories posses similar ironic endings in which both endings turn out differently then foreseen by the main characters in both stories, thus changing their lives. In Paper Tay Soon expected to make millions playing the stock market and buy his dream house, however in the end he lost all his money, which led to his death and to further the irony Tay Soon was conceal in a model dream house made of paper, the very thing that caused his death. In The Winner the main irony came from the fact that at the beginning of the story Pius thought Cousin Sarah was annoying and wanted to get rid of her.Pius listened to her confident aplomb with growinghorror, whilst Salongo frantically nudged him andwhispered There what did I tell you? That womensa draw ler. Pg 78However in the end it was proved that Cousin Sarah was the only one who would stick by him when everyone found out there was no money then originally thought and Pius and Cousin Sarah end up getting married.So as you can see money does seem to be the only thing on peoples minds these days. For example look at the growing number of lawsuits and reality found game shows. They just show that people will do anything for a quick buck these days, further proving that money changes peoples lives.

Antitrust practices Essay Example for Free

Antitrust practices EssayAntitrust practices atomic number 18 practices carried on by businesses that end up destroying perfect competition in the grocery. Antitrust laws are laws prepared to seek and promote healthy market competition by nixing anti-competitive practices by companies. Some of the illegal practices that constitute to antitrust behavior include integrated mergers, monopolies and price fixing conspiracies (Bailey, 2010). The Clayton Act of 1914 was passed by the U.S Congress. It was an antitrust law that was amended to stop and prevent practices that guide to unhealthy competition in the market. The Clayton Act was amended in order to complement an earlier var. of the antitrust law referred to as the Sherman antitrust Act of 1980. This was a federal law that sought to prevent practices that were harmful to consumers such as cartels, monopolies and early(a)(a) unfair business practices (California Association of REALTORS, 2005).Google CompanyOne of the fre sh firms to be investigated for antitrust behavior is Google Company that leads the online searching industry. According to Weiss (2014), the firm recently was being investigated by Competition Commission of India (CCI) for claims that it abused its dominance in the online search engine industry by in the first place promoting its own services over those of its rivals. This reason is considered to create unhealthy competition in the business as the search engine company dominates its rivals in what is considered almost a monopolistic market. Antitrust behavior brings close both pecuniary and non-pecuniary costs. Since it damages healthy competition in the market, monopolies can result and this has adverse personal effects to the prices of commodities. The products end up becoming costly and expensive for the customers and, therefore, affecting the society negatively (Bailey, 2010). On the other hand, antitrust behavior leads to the awayput of products falling below the market com petitive level and this is mainly witnessed in monopolistic markets. Then again, the antitrust practices can be costly for any company that has striked in them since if investigations prove that the company is guilty of the said acts then heavy penalties can be imposed on them. Furthermore, this can ruin the reputation of any company and, therefore, ending up losing its customers (Bailey, 2010).Monopolies andOligopoliesMonopolies and oligopolies are not ever good for the society. Their presence in any market simply means they have all the condition to look into the prices of their products and services. This is not favorable to the customers since prices can always go up any time peculiarly when the demand for certain commodities is high. One good example of an oligopoly is the Coca Cola and Pepsi Companies. These are the worlds largest beverage companies and demand for their products is never decreasing. However, these two companies represent a market with few suppliers while the consumers are many. They have all the power to dictate their products prices and the consumers have no power whatsoever (Hovenkamp, 2011). On the other hand, some government monopolies can be considered beneficial to the members of the society. Many governments in the current world control the production and supply of electricity and other forms of energy. This is useful because the governments aim at providing such services to the citizens at affordable prices and across the countries. It is the responsibility of the government to enhance infrastructure development in the country and, therefore, streak such sectors of the economy can be beneficial to consumers.ConclusionIn conclusion, it is important to point out that antitrust practices are unwanted behaviors since they destroy healthy competition among businesses. However, the law is strict on companies that engage in these practices and heavy penalties can be imposed on them. Antitrust practices include price fixing, somat ic mergers and creation of monopolies (Reeves, 2010).

American history Essay Example for Free

American history EssayIn American history, there have been numerous instances in which a greater degree of damage and death which visited away shores. In the three day battle of Gettysburg, to a greater extent than 51,000 soldiers fell. (Burns, 1989) The invasion of France on June 6, 1944 took more than 6,000 lives. Pearly take hold claimed more than 2300 lives and introduced Americans to a warfare that would take more than 400,000 lives. However, the events which transpired on September 11, 2001 will always litigate as one of the defining moments for those who lived through it. As with the assassin ion of John F.Kennedy was to our p arents generation, September 11, 2001 will be for our generation. The news outlayiness is filled with a multitude of calamities. The Asian tsunami in December of 2004 which claimed 200,000 lives or all anatomy of events which take a toll on the human population, due to the fact that the evening news is sodding(a) with events which should horr or us scarcely which really dont as we have become neutral against its stimulus, there are sometimes, national tragedies which affect the average American in ways that are great(p) to explain and fathom for those who are on the eruptside and looking in.This was the case for Natasha Jackson a 27 year old African American female who lost cardinal family members on September 11. For her, the day is more than just a time to rally behind the troops and to take time out of ones day to remember those who died. For Natasha Jackson, 9/11 does non stop solely continues 365 long time a year. Natasha Jackson grew up in the suburbs of Chicago. Her take was a police chief in DuPage County Illinois. Natasha was in college objet dart the events of September 11 were transpiring. At the end of her 8am class, which ended at 915, and upon walking to her following(a) class, she was over take cared some talk about a major news event.She did non realize exactly what had happened until the pro fessor in her next class, told her and the rest of the class what had happened. All of the details would non be known until months and years later. However, by the time the second plane hit the tower, it had become obvious that this was no accident. We had hoped that all of the more than 50,000 people, who, on a daily basis, worked in the Twin Towers, would have been able to vacate the building plot of land it was still standing. This was non the case for nearly 3,000 people who perished when the towers fell.(Burns, 2003) Since I had not known anybody in wise York or who were on those planes that were hijacked, I was glad that as for me, the event did not take any of my have sex ones. However, I knew that was not the case for thousands of families across the country. America was now at war to defeat terrorist act and this would take an additional four thousands American lives to date with more casualties being reported daily. I did not know that the events of September 11 wou ld affect somebody so close to me as I would eventually find out to be the case.Towards the end of September, 2001, as clean up crews were still busy choice up the twisted metal from the site of Ground Zero and plans for a strike against Iraq were being discussed, I learned that two of Natashas relatives, were not provided affected by 9/11, only if were rattling killed when the first tower fell. It was something that was hard to realize had hit so close to home even when it was not my relatives that had been affected. More than six years later, Natasha sat down to talk to me about the events of that day and what she felt thus(prenominal) as well as now. Natasha commented That day is one that I will never forget for as long as I live. I was horrified by what I saw on television. However, my response was one filled with a bit more panic than my classmates who were watching the same thing as I was. I knew that my aunty, Marilyn Jackson worked in Tower One at Canter Fitzgerald. I would later find out that nearly 800 employees of that firm would die on September 11. (Burns, 2003) When asked exactly what her initial chemical reaction was, Natasha still finds it difficult to accurately explain what she was odoring. I though that I was seeing a photographic film and that the events in New York was an examples of special effects or something. I really didnt know what to think.I sat transfixed at what I was seeing and I didnt get around to occupational group my father until a couple hours after the towers fell. I just didnt know how to react. In the present(prenominal) hours after the first tower fell, I actually ran into Natasha. We were not our jovial self for obvious reasons scarcely I assumed that it was due to the events in New York, Pennsylvania and at the Pentagon earlier that day. I did not think to ask Natasha if she had known anybody who was killed that day. I knew that she had always had a love affair with New York and hoped to fatten out her Masters Degree at New York University one day.I did not know that she had two relatives who lived there in the city. Natasha then explained what her immediate actions were in the hours following the destruction of the first tower and then the second. I called my father to ask him the whereabouts of my aunt. He said that he didnt know and that he would not know for some time. Not only was the event very chaotic, but the fact that he was a police chief in a Chicago suburb, his force went on high alert as there was rumors that The Sears Tower might be targeted. People didnt know what to think.Everything was a mess. I was a mess as well. I pride myself on being a rational and independent person. I never get anxious but am rather calm and have a beardown(prenominal) demeanor. That day, I was not able to contain my composure which only compounded my feelings of anxiety as I did not know how to gather my thoughts. Natasha then comments on the time when she heard that her aunt was missing and then, a few days later, believed to be dead. The next few days, nobody knew where my aunt or many of the new(prenominal) were. I waited by my phone and could not go to class.I tried to separate myself from the various news accounts as there was no shortage of coverage on television. I tried to go for a walk or to go and work out. My attempts did not come to fruition and it only served as a momentary respite from the inner pain and confusion that I was feeling. Eight days later, I sure a call from my father who told me that my aunt was probably dead and the possibility of there being any survivors of the antiaircraft from those who were in the towers at the time it fell, was very unlikely. The country would later learn that there would not be a single survivor from the fall of the Twin Towers.It seemed unlikely, even before being told that was the case, that anybody could give-up the ghost that. I still held out hope until I invited that call. The terror that Natasha would feel, would not be trammel to only the loss of her aunt, who alone, would be more than anybody could really fathom. What served as a source of added stress, not only was Natashas aunt murdered on 9/11, but so too was her uncle. The aunt was from her fathers side and her uncle came from her mothers side. Gerald Smith was a firefighter and one of the 343 New York city firefighters who died trying to save others in the Twin Towers.(Burns, 2003) It is really hard to fathom such a combine punch that misguided and evil people gave to our family. I had been close to my uncle as a child but when he moved to New York, we lost touch. However, as it is the case with most people, those who touch their lives as a child, even though communications might have dropped off, they still reside in an important wear out of that persons heart. I had not known that my uncle was still a New York firefighter. However, when my mother called me, not more than two days after being told that my aunt had di ed, I was told that my uncle died as well.There are no words that could describe what I felt that week. I could not go to class, I notwithstanding ate and did not take any visitors at all for the rest of the year. If somebody told me that they I had their condolences and that they understand how I felt, I was so angry inside, that I had to restrain myself from simply punching them in the face. And I am not a violent person by any means. I have strong opinions but usually respect others and would much rather avoid an insulting argument than to engage in one. I just became a very angry and bitter person. In perspective, I asked Natasha how she now viewed 9/11 and all of the ramifications that it has now had for the country. I have considered myself a Democrat for most of my life. However, even though the war in Iraq has been mishandled on a dozen different fronts, I become so angry when I hear politicians from both political parties proclaim that we should simply leave Iraq and that terrorism is really not worth fighting. It seems to me that since America is a very disposable society, people have forgotten what happened on 9/11.I will never forget seeing people jumping 1000 feet to their deaths while the towers burned. When I hear reports of Glasgow, London, Bali and Madrid being victims of more terrorist attacks from a small portion of the Muslim community who have been steered the abuse way, I become very frustrated. Does one have to lose two members of their family in a terrorist attack to remember that America is a very dangerous place and that there are millions of people who would love to attack this country. I still am a Democrat and believe in the principles of the party.I just feel so frustrated, as does most Americans, about the level of unity and as a result, turn up that is being achieved in this area. Natasha spent most of the Fall of 2001, dealing with the deaths of her family members. Since there were no remains that were name of both my au nt and uncle, I really didnt know what to do. I still go to their clayey sites but I know that their body is not there. In time, the body would slowly disappear but I wanted to have the same experience that anybody would want who receive some comfort in visiting the gravesite of their loved ones.At least, I wanted to experience that but have been unable to. However, I feel additionally cheated by the fact that the only place where I can visit my aunt and uncle is in my mind. When asked, Natasha speaks about her life since 9/11. I eventually graduated college and even though my plans to receive my Masters Degree at New York University did not pan out, I still feel close to that city and always will. I went to Boston to work for the Democratic National Convention in the months leading up to the 2004 election. With a degree in political science, I always have been politically aware of my surroundings.I knew that I needed to expand my sphere of influence beyond college and felt that m y attack in the DNC, although not successful, still did prove some good. I honored my aunt and uncle in that respect. It was a trying but successful time for me as I actually got to meet President Clinton while dining at a restaurant in Boston. I walked up to both him and his wife Hillary and introduced myself beyond the Secret Service and Mr. Clinton actually said that he had heard that we were doing good work. Perhaps that was just lip service but it was a great honor for me nevertheless.

Personal Ethical Dilemma Essay Example for Free

Personal estimable Dilemma EssayAn international fare party was conducted, during my sojourn in Japan as an mass meeting student. Since, I was the chairperson of the Korean language club I ventured to prepare cheyookbogeum or Korean feed for this party. I endeavored to do so only after consulting with the other members of the club and eliciting their opinion. Due to close collaboration between the club members, the venture depicted remarkable progress. During the course of preparing the food, I was constrained to decide whether to amount monosodium glutamate to the food. I had to undergo quite a bit of consternation regarding this decision, the party as such, was non all that big and this made me opt for the easy way out. However, I was not spared from having to scrutinize the short letter precisely. The primary cut off that I had to take into consideration was that addition of MSG to the food would improve its smacking and this would result in a larger number of people buying it. This would bring about a natural increase in profits, which would enable me to donate more money and provide incentives to the members who were making preparations for the party.Unfortunately, MSG does not promote good health and its prolonged use consumption could prove deleterious. In addition, if consumers came to cut about having consumed MSG at a later date, they might develop a dislike for the food, which could withal lead to their abstention from such food. Thus, by avoiding the addition of MSG, I would be behaving in an ethical manner, as I would have exhibited greater concern for the health of the consumer. Nevertheless, I could refrain from adding the MSG and promote the food as being prepared from solely fresh ingredients.Since, the flavor would not be all that good-hearted to the consumers it would be difficult to realize profits. All the same, this food could be promoted as health food and then(prenominal) there might be a chance of making greater profits . All said and done, this issue was not of sufficient significance to affect the community. However, it provided me with an opportunity to adopt not only the perspective of a consumer but also that of a representative of the company. Moreover, I learned that one should take into account, long line perspectives, while taking decisions.

A Separate Peace Essay Example for Free

A Separate field pansy Essay whiz of the primary(prenominal) focuses in the novel A Separate Peace is the friendship of divisor Forrester and Phineas. One would lead that two completely opposite people wouldnt have such a strong relationship. They both(prenominal)(prenominal) have different billets of the population. Where one would find strength the other finds weakness. With having two opposing personalities as the main characters, its easy for the reader to place with one more than the other. It withal gives the reader a take on to approve, as well as poignancy, both ingredient and Phineas. One of the most important differences between ingredient and Finny is their views of the world. Gene has a more cynical world view. On the other hand, Finnys view of the world is very pure and naive. Finny truly believes that everyone is good in the world. Another thing that sets Gene apart from Finny is their strengths and weaknesses. Gene is one of the top students of his c lass, while Finny just gets by with below average grades. But what Finny lacks in pedantic achievements, he makes up for in athletics.Read moreWrite about a person you admire essayFinny too has the natural ability to lead others and has a non conforming attitude, whereas Gene is follower and has a more conforming attitude. As well as many other novels, A Separate Peace includes easily relatable characters. While reading the novel, I discovered that there are certain qualities of both Gene and Finny that I can identify with. After careful consideration, I realized that I most identify with Gene rather than Finny. He and I both are drawn to people with larger than bread and butter personalities.I can also relate to his insecure feelings that come with having friendships with those types of personalities. His strength in academics is another feature of his that I can identify with. Even though I identify more with Gene, I also pity him. I pity that his jealousy pushed him to do som ething so harmful to his supposed best friend. I also pity that fact that he doesnt have enough self confidence to describe Finny the truth. That being said, the person I admire would be Finny. He has this natural ability for being a leader, and its said several times that he can get away with anything.I also admire that instead of him moping about his leg, he twisted his own reality just to be happy. In conclusion, the main relationship in A Separate Peace involves two people with opposing personalities. They both view the world differently. Gene has more of a pessimistic view of the world, while Phineass view of the world is very innocent. Where Phineas finds strength, Gene finds weakness. While I indentify more with the character Gene, I also pity him for the outcome of his poor decisions. Instead, I admire Phineas. I admire his self confidence and attitude towards life.

The Indian Copyright Act Essay Example for Free

The Indian copyright Act EssayCopyright accrues by virtue of authorship, which means that regardless of whether there is a public indication of copyright or the copyright has been registered, the soap rights of the author exists. Certain acts are non considered to be infringement of copyright. 1. A fair dealing with a literary, dramatic, musical or artistic subject field not being a computer class for the purposes of- -private use including research -criticism or review, whether of that work or any other work 2.The making of copies or adaptation of a computer programme by the lawful possessor of a copy of such computer programme from such copy- -in order to apply the computer programme for the purpose for which it was supplied or -to make backup copies purely as a transient protection against loss, destruction or damage in order and to utilize the computer programme for the purpose for which it was supplied. Fair dealing The doctrine of fair use seeks to balance out soci etal interests against the exclusive rights of the copyright holder.They allow for fair dealing for research, study, criticism, review and news reporting, wherein copyrighted material can be used without permission. The Act has a widely-worded clause for fair use, yet it is important to note that the rationale bed the clause is that society social welfares more from the copyright infringement than from the grant of the exclusive right to the author in that situation this implies that your use of copyrighted material must be a provable social benefit and it must credit the copyright holder.Further, the degree to which copyrighted content is used is also material to a fair use defence large swathes of unaltered content being quoted would probably invite scrutiny. The Copyright (Amendment) Bill, 2012, widens the scope of fair use by including all material (except computer programmes) as opposed to only literary, dramatic, musical or artistic works which were cover before. This implie s that videos and sound recordings too, will now be covered by the fair-use exception.

Four Theoretical Approaches to Metaphysics Essay Example for Free

Four Theoretical Approaches to Metaphysics Essay in that location argon four theoretical approaches to the metaphysics and they include Dualism and the theory that what exists on arouse do so on two levels the physical or the psychical. The next approach is Materialism which theorizes that everything exists on a physical level. thus there is the Idealism approach which states that everything that exists is mental or spiritual. Finally, there is Alternative Views which theorizes that what exists in neither mental nor spiritual but believed that what exists is both, which means that what exists is neutral. In the Materialism theory of metaphysics it is said that everything is make of some descriptor of structure that are now called atoms. These atoms are governed entirely by physical laws and are thought to function up everything that we know and see. There were and are yet many men in the scientific community of interests that feel this way, but the most pronounced one was n amed Thomas Hobbes. Hobbes implied clearly that all things are do of material particles and that all change reduces to motion. (cite) His theory states that everything is theme in motion to include an individuals thought process.Hobbes goes into detail about how this process works and called it perception or sense. His way of describing it is the fact that things take up different properties and that the properties do not really exist. The properties of an object are found on what we see them to be. We perceive a rose to be beautiful, smell nice, and have red pedals. Those properties according to Hobbes are all based on perception and the rose does not actually have any of these traits. The things that really are in the world out-of-door us are those motions by which these seemings are caused. (cite) Hobbes describes perception as motion from the outside effects the motion of the inside of a person.The motion on the outside affected the motion on the inside and leaves a lasti ng effect after the motion is complete or dispersed because the motion that remains behind on the inside is left as a memory. The motion that is still on the inside is a perception and in turn is the root cause for thinking, imagination, and memory. As human organism we describe this reaction by assigning words to these perceptions and Hobbes labeled that as basising.The way that people reason is nothing sort of adding and subtracting of the consequences of general names. (cite) The easiest way that this sight be explained would be to refer it to a computer. The grievous drive is considered as the dejection on the inside and the keyboard and mouse as the outside. The unwaveringly drive is made up of a disk and attracter and works by taking the disc and spinning is more or less at a rapid pace. Next the magnet is moved around to encode the data to the hard drive. This whole process is done through movement and if stationary there is nothing that give the axe be done to ret rieve or store information.First to store or retrieve information an outer source of movement needs to happen. Movement from the outside was represented as a keyboard and mouse. The keyboard and mouse which is movement from the outside affects the hard drive which is the movement from the inside and vice versa. Now that movement has been represented the cogitate of information needs to be considered. Now we understand what movement effect movement means we can now address the fact of reasoning and perception. All of the information that the computer takes in needs to go somewhere and needs to be retrieved again.The computer makes sense of all the data by assigning verse to all of the data so that it can be retrieved again. This aspect would be considered our perception which is reasoning which as Hobbes stated before is our thinking, memory, and imagination. Now some people would argue that Hobbes theory does not take into accounts purpose making and other voluntary actions, but he does go into detail about how that process works. Hobbes addresses the finer points of the decision process by stating that every decision or movement starts of as an endeavor which was caused by perception.He then breaks it down even into two groups consisting of longing and aversion. When the endeavor is toward something then it is considered a desire and when it is away it is considered an aversion. We associate desire and aversion with words like love and hate or inviolable and bad. So according to Hobbes the basic principle of our decision making is like a magnet. Lets look at the magnet that is in the computer and affects the hard drive. Sometimes data can be corrupted and the information will not take to the hard drive.The process of corrupt data being entered from the outside can be considered as an aversion. Now any information that the system lets in can be considers as desire. If that did not make sense then lets look at a magnet in general. A magnet has a positive and a negative side. Anything that is attracted to the positive side can be considered a desire and anything that is repelled by the negative side can be considered an aversion. In the late years there has been some advancements in technology that allows us to uncover the mysteries of the cosmea.Scientists have found matter that is smaller than atoms and they are calling them subatomic particles. It has been discovered that these particles make up every aspect of the universe and are comprised of some type of energy that is connected with everything else. After this discovery a lot of scientists are rattled about their theory and if Materialism is really the right type of metaphysical theory to go with. However, this does not completely rule this theory out it just seems like that needs to some changes or tweaks to the way that we think about Materialism.

The Pursuit of Happiness Essay Example for Free

The Pursuit of blessedness EssayThe 2006 movie The Pursuit of Happyness, featuring will smith and genuine-life son Jaden Smith received significant pecuniary success both during its original release and subsequent DVD edition. Inspired by the memoirs by successful millionaire Chris Gardner to guideher with Quincy Troupe, the film features the challenges of pursing the American dream, a challenge more easily associated with foreigners or immigrants to the country. The inspirational value of the movie is one of the reasons for its appeal. In the story, Gardner is portrayed as having employment is al subject to the hearty change faced by the unemployed. Though the premise of the story is not unique, the films approach illustrating how the collective jar of small social challenges can lead to homelessness high illumines the concern of the spiraling social exclusion most shopping center class Americans progress to to deal with. Gardners joke to his son regarding the drowning man who turned down the livery of two boats in favor of waiting for God himself to save him is a testimony to the philosophy that he believes was key to his success. Similar to the adage that God helps those who help themselves, Gardner points out that one should not be so proud as to undertake the help of others even if they do not comp be to ones expectation of the help that one needs. Moreover, Gardners story to his son encourages him to see the hand of God coffin nail the opportunities, good and bad that comes his way going beyond corporeal or mystical manifestations. There are key moments in the film where this can be most apparent. One of the early moments where this is seen is when he asks a man going out of a Ferrari what he did for a living and how he did it. The encounter, in real life with then top stockbroker Bob Bridges, led to Gardners introduction to a career in stock trading. Gardner again illustrates this idea in his interview with the internship position where he had to convince the panel to accept him though he came underdressed to the interview.Another example is portrayed in the daily rush don and son would always have to make at the end of the day to be able to get s a lot in the church shelter as well as the generation when he sought creative ways of finding a place to spend the night in with his son which included railway station bathroom, subways and busses. The other scene that brings the deliver the same message was when the light of the bone density machine was being repaired by Gardner. But the most poignant illustrations of the philosophy nates Gardners quip are delivered by the conversations between father and son such as in Gardners lecture to his son regarding pursuing ones dream despite others negative view viewing the city. At many points in the picture, Gardner is portrayed as someone who is driven to the edge just is able to keep himself from totally falling into despair. His moments of self-pride in the movie are al ways resolve to have negative consequences such as having to run from a taxi driver and missing a slot in the shelter due to lending his boss cab fare.Often he is shown to have to swallow his pride to seek shelter or care hardly remains commoveted to alleviating his touch with his son as best he can and to not be dependent on social welfare or the charity of others. Gardners view of helping ones self emphasizes self-reliance but also self-realization. He points out that to be able to triumph from challenges one has to be able to commit ones self on doing so and pursuing every opportunity that comes. This implies the need to actively seek ways to accomplish such an objective, improving ones self and learning from others and to head for the hills regardless of failure.Work CitedThe Pursuit of Happyness. Dir. Gabriele Muccino. Perf. Will Smith, Jaden Smith, Thandie Newton. Sony Pictures. 15 December 2006.

Impact of Hydrological Cycle on Earths Surface Processes

Impact of Hydrological Cycle on undercoats control protrude ProcessesThe impact of a changing hydrological roll onEarths surface processesIntroductionThe hydrological cycle is the cycle of processes by which water circulates between the earths oceans, atmosphere, and land, involving precipitation as rain and snow, drainage in streams and rivers, and return to the atmosphere by evaporation and transpiration.(Website 1) Throughout this essay I will mark the importance of this cycle together with the factors that impinge on the water quality correlated with the climate change and the conduct impact upon three Earth geological surfaces.The importance of the Hydrological CycleFigure 1 the hydrological cycle (evaporation, condensation, precipitation, surface runoff, infiltration and transpiration and the transitions of water between the solid, liquid and gas phases) (website 2)This process is extremely important for the biosphere, as it sustains every(prenominal) the life on Earth . Although water is continuously recycled, recent studies confirm that direct or indirect tender-hearted activities (fossil fuels burning, factory pollution, etc.) call for a huge impact upon the environs and continuous pollution may receive serious changes on the hydrological cycle, affecting both water quality and the processes that take place on Earths surface.Factors that influence the water qualityRapid growth of population and heavy industrialisation pair with a weak effort to find a more suit able way of waste judicature atomic number 18 the main factors that induce water pollution.( Hennigan, 1969)Figure 2 various sources of water pollution (website 3) chemical substance pollutionThe chemical industry is one of the most important threats to water contamination. For example the most heavy wastes that come from the fertilizer manufacturing plants are nitrogen and phosphorous and their varying chemical forms.Nit scores can increase eutrophication, pencil lead to the pr omotion of algae and macrophytes growth affecting thus the water quality. As for humans, the health hazards related to nit shouts bear witness in water are considered to be infant methemoglobinemia and cancer appearance.Phosphates can affect the growth rate of aquatic plants that may fix atmospheric nitrogen. Under these circumstances, phosphate becomes the growth-limiting agent, and programmes to control eutrophication have generally desire to reduce available phosphate limits, to prevent excessive algal and macrophyte growth, with subsequent increase in food for thought retention. ( Bahadori et al,2013)Biological pollutionBacterial pollution of water is the most serious threat, as diseases can be ancestral very easily through the underground water system. It only can be remove by filtration through a thick layer of porous and permeable sediments, but this happens only in certain eye sockets. If the biological hazard will overtake in one spot, it will be transmitted several kilometres from the initial place through water circulation, affecting a salient area. Thats wherefore it is very important to have a sewerage system carrying the human wastes away from the source, or to have a piped water supply. Journal (American piss Works Association, 1957)Changes of the hydrological cycle affecting Earths surfacesThe chemical or biological pollution of water can lead to changes in climate and temperature that can affect the Earths surface processes.Chemical WeatheringWeathering is the chemical or physical process that changes the rock structures fit(p) on Earth surface. In order to occur, the rocks must be directly exposed to water and air. The weathering mutiny takes place at the sub-microscopic level, and therefore exposed rocks that contain complex pore systems, fracture surfaces and grain boundaries give up the perfect surface where the chemical weathering occurs. However, as the concentration of chemicals in the atmosphere increases, the process is accelerated. ( Siegesmund et al, 2002)Chemical weathering rate depends on three main factors temperature, amount of surface area and availability of water or infixed battery-acid. So, the rocks in the tropical environments experience the most severe weathering.( Siegesmund et al, 2002)Figure 3 Cube dimensions versus surface area (website 4)Because water is a dipolar molecule, it is categorized as a good solvent being able to dissolve many chemical compounds.(Mahhafy) In addition to this effect, water aids decomposition through acid action, hydrolysis and oxidation. A good example is the weathering of silicate minerals by ascorbic acidic acid that forms by the interaction of water with carbon dioxide from the atmosphere. The reaction is given below2KAlSi3O8+ H2O + 2H2CO3= Al2Si2O5(OH)4+ 2K+++4SiO2(aq)+ 2HCO3Other minerals that dissolve easily in water are halite and calcite. In particular, structures made out of limestone and marble contain calcite and are prone to chemical weather ing by dissolution.(for example marble tombstones )ErosionErosion refers to the transportation of rock particles and minerals from the initial location to another. It is different from weathering as it is a dynamic element. The main force that induces corrosion is gravity and the main agents are wind, rain, running water, and glaciers. As the temperature increases, the amount of rain is also increased so the transportation of sediments is faster. The result is the rapid erosion of the river banks, producing a wider channel.A good example of this process can found in the testimonies of Kansas residents. They stated that Cimarron River, which was a small meandering stream in 1914, began to increase after the flood from the same year. The channel at Point of Rocks was 66feet in 1874, but in 1916, a bridge of 644 feet was necessary to be built in order to cross the channel at that point. By 1939, the width was measured as being 1400 feet, so many houses were engulfed by the channel in 1944. (McLaughlin, 1947)Figure 4 Aerial view of Cimarron River in the vicinity of Point of Rocks(lower left corner at N) and Elkhart bridge (upper right center) (McLaughlin, 1947)DepositionThe final step in the weathering-erosional system is deposition. The rock particles that are picked up and transported by an eroding agent will be deposited in a final location and the erosion agents will become deposition agents. The deposited sediments will because be arranged from largest to smallest, process known as horizontal compartmentalisation. The main factor that influence the sorting of the rocks is water. However if the flow is high, small particles like clay, sand and silt will be found in the depositional basin together with a large quantity of bigger sediment, including boulders, cobbles and pebbles.( The International Journal of Soil and Water Conservation, 1997)Diameter(mm)Particle type256 mm and upBoulders64-256 mmCobbles2-64 mmPebbles0.0625-2 mmSand0.002-0.0625 mm choke0.002m m and smallerClayTable 1 The diameter of various sediments that can be found in depositional basins(Grotzinger et al, 2010)ConclusionThe chemical and biological pollution of water is in a direct relation with the changes that occur in the processes on Earths surface. The release of toxic gases in the atmosphere contributes to the increase in temperature that directly affects the hydrological cycle. As the temperature is increased, the amount of water that is precipitated is also increased and surface processes such as weathering, erosion and deposition are accelerated causing rock decomposition, alteration of river banks or the high abundance of large sediments in the depositional basins.BibliographyBooks and JournalsWater Pollution Robert D. Hennigan BioScience Vol. 19, zero(prenominal) 11 (Nov., 1969) (pp. 976-978)Alireza Bahadori Malcolm Clark and Bill Boyd,2013. SpringerBriefs in Applied Sciences and engine room Essentials of Water Systems Design in the Oil, Gas, and Chemical Processing Industries,Siegesmund, S., Weiss, T. Vollbrecht, A. (eds) 2002. Natural Stone, Weathering Phenomena, Conservation Strategies and Case Studies. Geological Society, London, especial(a) Publications, 205The American Water Works Association, (April 1957) Pollution of Ground Water World Health Organization explanation Journal Vol. 49, No. 4 (pp. 392-396)The International Journal of Soil and Water Conservation, 1997.Rain erosion hazard military rank by soil surface micro-topographic features A case of the soil loss plots at ChiangDao experiment station, Federal Thailand. (pp. 45-58.)Thad G. McLaughlin, (Mar., 1947). The Accelerated Channel Erosion in the Cimarron Valley in Southwestern Kansas. Journal of Geology Vol. 55, No. 2 (pp. 76-93)Grotzinger, J, Jordan, T H, Press, F and Siever, R (2010). Understanding Earth (6th Edition) ppWebpageshttp//www.oxforddictionaries.com/definition/english/water-cyclehttp//ga.water.usgs.gov/edu/watercycle.htmlhttp//visual.merriam-webster .com/images/earth/environment/water-pollution.jpghttp//www.engr.uconn.edu/lanbo/G229Lect06121Weathering.pdf

Analysis of Conceptual Frameworks in Accounting

Analysis of Conceptual fabrics in write upIntroductionInternational Accounting Standards Board (IASB) has begun a mutual project with US pecuniary Accounting Standards Board (FASB) to rebuild the existing frameworks and converge them into a common framework. source, some background. The US Securities and veer Commission (SEC) has proposed that companies assumed to file mo doughary statements with the SEC begin replacing U.S General Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS) beginning in 2014. For all practical purposes this means the eventual credence of IFRS (principles-establish) for all companies in the United States (U.S. history ashes formation standards ar considered to be rule-based model). The shift aims to harmonize US accounting standards to an external single in tandem with the globalization of capital markets.Norwalk agreement between the FASB and the IASB was signed pavage the air for the creation of much than than principles-based accounting standards for global fiscal reportage (Wikipedia, 2010).What isa Conceptual Framework?International Conceptual Framework of Financial Reporting is a system of interactive objectives and fundamentals which lays out(a) a set of pursuant(predicate) standards in preparing m angiotensin-converting enzymetary reports.A abstract framework is akin to a composition that prescribes the nature, function and limits of financial accounting and financial statements.Why is a abstract framework necessary? prototypic, to be useful, standard setting shouldbuild on and relate to an established body of concepts and objectives. A soundly developed conceptual framework should enable the IASB or FASB to issue more useful and consistent standards over time. A crystalline set of standards and rules should be the leave behind, because they would be built upon the same foundation. The framework should increase financial statement users grounds of and co nfidence in financial reporting, and it should enhance comparability among companies financial statements. Second, new and emerging practical problems should be more quickly solved byreference to an existing framework of basic theory. For example, PandaCorporation sold two issues of bonds that it would redeem each with $1,000 in cash or with 50 ounces of eloquent, whichever was worth more at maturity. Both bond issues had a stated pastime rate of 9 percent. At what keep downs should the bondshave been recorded by Panda or the buyers of the bonds? What is the amount ofpremium or discount on the bonds and how should it be amortized, if the bond redemptionpayments are to be made in silver (the future value of which was unknownat the date of issuance)?It is difficult, if not impossible, for the FASB or IASB to prescribe the proper accountingtreatment quickly for situations like this. Practising accountants, however, essential resolve much(prenominal) problems on a day-to-day basis . Through the exercise of good design and withthe help of a universally-accepted conceptual framework, practitioners slew dismiss certainalternatives quickly and then focus on an acceptable treatment. harmonization of accounting standards is in truth important. For instance, Multinational companies doing business in more than one country departing find that it is difficult to honour with more than one set of accounting standards established by authorities in different nations.Harmonization of accounting standards will help the world economy in the following ways by facilitating international transactions and minimizing exchange be by providing increasingly perfect information by standardizing information to world-wide frugal policy-makers by improving financial markets information and by improving government accountability. International investment decisions and financial-based oversight decisions are then made with less(prenominal) risk.Furthermore, harmonization of account ing policy would help provide a level playing field globally. Regulators and auditors will be receiving the same information, facilitating the evaluation process.In todays accounting environment, there are two formats of accounting systems, namely principles-based system and rules-based system.Almost all companies are required to prepare their financial statements according to one of the two standards. Recently, there has been much debate on whether principle-based accounting would be more efficient than the popular rules-based accounting, in the wake of accounting scandals, such as Enron. As a result of the Enron saga, the current way of accounting has been come chthonian a great deal of scrutiny.Rules-based AccountingRules-based accounting such as US GAAP is basically a list of detailed rules that must(prenominal) be followed when preparing financial statements. Many accountants favor the prospect of using rules-based standards, because in the absence of rules they could be brou ght to court if their judgments of the financial statements were incorrect. When there are strict rules that need to be adhered to, the hypothesis of lawsuits is diminished (Investopedia, 2009). Having a set of rules can increase accuracy and reduce the ambiguity that can trigger aggressive reporting decisions by management. The hyaloplasm of rules, however, can cause unnecessary complexity in the preparation of financial statementPrinciples-based AccountingPrinciples-based accounting such asIFRS is adopted as a conceptual basis for accountants. A simple set of profound objectives are set out to ensure good reporting, e.g. qualitative characteristics, faithful representation. Common examples are provided as guidelines and explain the objectives. Although some rules are unavoidable, the guidelines are not meant to be used for every situation (Investopedia, 2009). distinct requirements can sometimes compel managers to fudge the statements to fit what is compulsory. The problem wi th principles-based accounting is that lack of guidelines can put up unreliable and inconsistent information that makes it difficult to compare one organization with another.When contemplating which accounting system is best, it must be made certain that the information provided in the financial statements is relevant, reliable and comparable across reporting periods and entities. Increased discussion has pushed accountants towards principle-based accounting, but it is recognized that the method needs to be modified to make it more effective and efficient.To illustrate thecomparison, for example, depreciation expense for all fixed pluss is to be set at 10 percent per annum of the original cost of the asset until the asset is fully depreciated.Such a rule leaves no populate for judgment or argument about the amount of depreciation expense to be recognized. Comparability and concurrence across firms and through time is virtually assured under such a rule. This is a rules-based sy stem.In contrast, under the principles-based system, depreciation expense for the reporting period should reflect the decline in the economic value of the asset over the period. Such a standard requires the application of judgment and evaluation by both managers and auditors. The finis is to register the realistic value of the asset according to as is basis.Differences between IFRS and U.S. GAAPStatement of Income beneath IFRS, extraordinary items are not segregated in the income statement, while, under US GAAP, they are shown below the net income.Consolidation IFRS favors a control model whereas U.S. GAAP prefers a risks-and-rewards model. Some entities consolidated in conformism with FIN 46(R) may have to be shown separately under IFRS.Inventory Under IFRS, LIFO (Last In, First out) cannot be used while under U.S. GAAP,companies have the choice between LIFO and FIFO (First In, First Out). Using the LIFO method results in lower gross profit, which allows a company tobe taxed less.Earning-per-Share Under IFRS, the earning-per-share calculation does not average the singular meantime period calculations, whereas under U.S. GAAP the computation averages the individual interim period incremental shares.Development Costs These costs can be capitalized under IFRS if certain criteria are met, while it is considered as expenses under U.S. GAAP(Remi Forgeas, 2008).AdvantagesRules-based dustIncreased accuracy, reduced ambiguity and a diminished possibility of lawsuits.Rule-based standards are generally considered easier to audit for compliance purposes, and may produce more consistent and comparable financial reports across entities.Auditor display higher confident in decision making because they have a bright-light guidelines.Principles-based SystemThe fundamental advantage of principles-based accounting is that its broad guidelines can be practical for a diverseness of circumstancesPotentially very flexible with turn over to new and changing products and environments. As such, they should in any case require less maintenance.Another advantage of a principles-based system is that it would result in simpler standards. Principles-based system would lead to standards that would be less than 12 pages long, instead of over 100 pages.Accountants are afforded the flexibility to input their expertise and judgment more freely in line with the professional code in producing the financial statements. Such deployment of their skills and follow through will enhance their professionalism.DisadvantagesRules-based SystemLack of transparency of disclosure. In the wake of recent accounting scandals, such as Enron and Worldcom, investors are becominghypersensitive to the reliability of published accounts and suspicious of the possibility of inflated earnings.The major drawback to a rules-based system is the complexity in the preparation of financial statementsMay include a lack of flexibility with regard to changing conditions and new products, henc e requiring almost continual maintenance at times.Frequently subjectto manipulation as entities may search for loopholes that meet the literal wording of the standard but violate the intent of the standard.Principles-based SystemCritics of a principles-based approach argue that financial statements are more difficult to audit andwould likely retreat their comparability and consistency across industries and issues regarding income measurement and recognition would remain controversial. For example, how much income will General voltaic actually recognize on a multi- year defense call for under the percentage of completion method of accounting? Will this be comparable to the income reported by its competitors?To the extent that they rely on individual judgment to interpret and implement the standards, there is a danger that they can be used to manipulate financial results. For example, what ifthe auditors behaving badly? Abuse their trust and fail to apply the principles in good fai th consistent with the intent and spirit of the standards.Auditors display less confidence in their decisions.Between the rules-based and principles-based modules, it is felt that the latter will be more practical and preferred by the global community, given its universal appeal based on ethics, sound judgment, transparency, credibility and even downright common sense factors. Moreover, in the globalised business arena, this system would be easier to adopt, comprehendand acceptable as against rigid rules that may be interpreted differently from one country to another.Example CasesEnron CaseU.S. accounting standards are considered to be rule-based model. For example, we look at the Enron scandal, which broke in October 2001 and eventually led to the collapse of the Enron Corporation. Through the use of accounting loopholes, special purpose entities (SPE), and poor financial reporting, Enron was able to cover up gazillions of dollars in debt from failed deals and projects.In the U.S, Accounting law allows a company to exclude a SPE from its own financial statements if an independent party has control of the SPE, and if this independent party owns at least 3 percent of the SPE.Enron needed to find a way to hide the debt since high debt levels would lower the investment pit and trigger banks to recall lendings. Using the Enrons furrow as collateral, the SPE, which was headed by the CFO Fastow, borrowed large sums of money. And this money wasused to symmetricalness Enrons overvalued contracts. Thus, the SPE enabled Enron to convert loans and assets burdened with debt obligations into income. In addition, the taking over by the SPE made Enron transfer more stock to SPE. However, the debt and assets purchased by the SPE, which was actually burdened with large amount of debts, were not reported on Enrons financial accounts.Enron was also guilty of using a dubious mark-to-market accounting system in its forward gas contract sales whereby income was estimated as the present value of net future cashflows to indicate true economic value. When these projects faltered, income was save recorded based on the initial value which of course was incorrect. As a result more projects had to be created to sustain a steady income inflow to appease the shareholders.Shareholders lost nearly $11 billion when Enrons stock price, which hit a high of US$90 per share in mid 2000, plummeted to less than $1 by the end of November 2001.Transmile caseA special audit carried out by Moores Rowland chance Management Sdn. Bhd, showed that Transmile made pre-tax losses of RM126 million and RM77 million for 2006 and 2005, respectively, instead of pre-tax profits of RM207 million and RM120 million as originally reported a total of RM530 million in overstatement. Their auditors Deloitte Touche declined to approve the accounts when the company failed to furnish them proof to substantiate certain trade receivables. However, the loss was not detected by Deloitte Touche.Wor ldcom caseThis case unveils how one of the worlds largest Mississippi telecommunicationproviders managed to make $3.8 billion disappear? The answer lies in the companys CFO Scott Sullivans treatment of capital expenditures and the accretion method, one of the basic principles of accounting.Sullivan, fraudulently took billions of dollars in operating expenses and spread them out across so-called situation accounts, which is a type of capital expense accounts. This allowed Worldcom to charge the expenses off slowly, and in smaller amounts, instead of reporting them immediately to investors. The U.Ss rules-based accounting system is lack of transparency.Transparency is becoming a matter of survival rather than choice. The way toaddress at least some of the flaws mentioned above is to advocate more transparency in financial reporting. This basically means that companies would start providing all the information the market considers to be relevant rather than simply fulfilling their m andatary regulatory requirements.Southern Bank Bhd (SBB) caseIn the review of Southern Bank Bhds audited financial statements for the year ended Dec 31, 2005 there was inappropriate accounting treatment amounting to RM 160 million as followsunsuitably valuing certain derivative financial instruments and not writing down in full the collateral value. wrong writing back specific provisions made on certain foreclosed properties.Capitalizing instead of expensing certain costs which is similar to Worldcom financial scandal.It appears that the accounting and auditing standard in Malaysia is very low. In order to protect the interest of the small investors and shareholders, the accounting and auditing standard should be upgraded.ConclusionPersonally, I do not favor relying on either principles. Without credible principles, the rules are meaningless. Without rules the accountants are not protected.We had principle-based rules up until the IASB/FASB was created. The more specific rules or s teering were issued following lawsuits against auditors or accountants, questioning their professional judgment. The profession felt that to issue specific rules would reduce the likelihood of lawsuits against the accountants professional judgment. Interestingly, we are now coming full circle and looking to simplify how accounting is interpreted. We will make this switch and then in another 10-20 years, if another accounting scandal arises and everyone will get hold of for more rules again?However, we may be well served by acknowledging that neither a purely rules-based nor a purely principles-based system will be the best option on its own. Perhaps a more often than not principles-based system policed by a simple rules code could be the ideal solution.Any set of rules will be subject to someones interpretation. The rules will only be as good as those who use them.(2,490 words)