Managerial AccountinG Assignment Example | Topics and Well Written Essays - 250 words

Managerial AccountinG - Assignment Example As an accountant I do not need to take action myself and confront my friend, thus I will leave it to the management to deal with its employee and resolve the issue. However, as loyalty note on my part I will disclose all the information to the higher management even thou this is done by my dear friend because it is all about being ethical in the business. Managerial versus Financial Accounting My friend who is nowadays interested in finance and accounting came to me to understand the difference between financial and managerial accounting. I started off by giving out the definitions to my friend. Managerial accounting, also known as cost accounting, deals with the internal reporting in an organization. It involves reports on daily or weekly basis that helps managers to make financial decisions. It is the identifying, interpreting and then exhibiting information to the managers. There is no legal binding for producing internal reports but firms do this in order to show a numeric pictur e of goals and objectives. â€Å"The focus of managerial accounting is on the needs of managers within the organization.† (Hilton et al 2008) These reports are a futuristic look and include budgets and forecasting analysis. On the other hand, financial accounting is the collection of financial data to formulate financial statements.

Personality In International Relations

Personality In International Relations This essay will explore the extent to which the personality traits of a decision maker impact upon his foreign policies. It will not argue that such idiosyncratic variables alone are the exclusive determinants, but that they have a significant role to play. As political scientist James Barber remarked, Every story of decision making is really two stories: an outer one in which a rational man calculates and an inner one in which an emotional man feels. The two are forever connected (quoted in Brewer, 1992, p.149). Foreign policy decision making is an outcome of how individuals with power perceive and analyse events. Political leaders are not beyond the reach of the human traits of assumptions, subjectivity, prejudices and biases. Their underlying beliefs and motivations will have a bearing upon the conclusions they reach. Culture, geography, history, ideology, and self-conceptions shape the thought process of a decision maker, forming what has been referred to as the psycho-socio mili eu of decision-making (Sprouts, 1965). The foreign policy decisions of Harry Truman, Saddam Hussein and Charles de Gaulle will be used as case studies to demonstrate how personality can affect the formulation and implementation of foreign policy, whilst also providing the opportunity to show the differing extents to which such traits have occasion to make an impact, due to situational factors such as in a crisis or in non-democratic regimes. This essay will conclude that the influence of individual personality traits is most evident in the foreign policies of persons in unrestricted positions of authority, and in crisis situations. In democracies, during non-critical times, the extent to which the leaders personality influences decision making varies according to his relative passive/aggressive nature. Dominant leaders will seek to reshape the international political system in accordance with their own personal vision, resulting in tenacious foreign policies through which they attem pt to advance a central idea, whilst maintenance of the status quo can be attributed more to low-dominance, introvert individuals, seeking to power-share and delegate decision making (Etheredge, 1978). The effects of personality on decision making are difficult to quantify. Interpersonal generalisation theory suggests that behavioural differences in interpersonal situations have some correlation to behavioural differences in international situations, for example, a relationship between self-assertiveness/dominance, and willingness to resort to military action (Etheredge, 1978). However, it would be naive and over-simplified to state that certain personality traits of a decision maker lead a country to war; instead they can be seen as tipping the balance towards or against a certain policy, because, put succinctly, some leaders are willing to gamble the destiny of their people in a war; others are not (Ali Musallam, 1996, p.5) It is also important to take into consideration the extent to which individual traits can be separated from role-playing. Decision makers may act how they perceive a leader in their society is expected to act, taking role-appropriate decisions which are not ne cessarily in line with their personal nature. No individual can know all the relevant factors when making a decision, thus each individuals perception of reality will be different from reality. This incongruence between the psychological and operational environments permits filters, such as the past experiences of leaders, to shape decision making. It has been argued that there is strong, robust evidence that most human choice is preconscious and strongly and quickly influenced by emotiondespite their expertise, foreign policy makers are no less biased than other people (Gross Stein, 2008, p.113). Core beliefs are held to be true even if they cannot be verified, providing the foundation of myths and ideologies; efforts to challenge them are met with hostility. The phenomenon of cognitive dissonance enables even the most intelligent of human minds to resist and deny important, uncomfortable aspects of reality. Human psychological make-up limits rationality, having a need for simplicity. In the processing and analysing of complex information, we break down information and choose how we want to interpret it. When analysing the influence of personality upon foreign policy, it is important to emphasise that the differing political environments surrounding leaders will naturally create highly variable boundaries within which they have the freedom to operate. It is a given that a dictator in an authoritarian regime has much greater, unconditional, unaccountable power to create policies suiting his personal interests, than the leader of a democracy. Within a democracy, the head of government is obliged, to some extent, to take into consideration the opinions of other authorities and experts, and must especially consult the Foreign Minister with regard to foreign policy. However, ultimately, the final decision does lie with the leader, and he does possess the power to override other opinion if he wishes. Leaders of governments can also have the advantage of hand-selecting those who they put into positions of power. A leader is likely to choose key advisors who share his core beliefs and he con siders to be generally cooperative, creating an environment in which groupthink has the potential to flourish. Political leaders in democracies should, theoretically, and sometimes in practise, reflect the attitudes and core values of their citizens. Having been through the same socialisation process and sharing the same core cultural values as his citizens, the democratic leader can be seen as an embodiment of societal character. Decision making is an institutionalised process, in which personality factors merge with cultural background factors and can often be explained in more generalisable group terms (Cerny, 1980, p.13). The mood of society sets broad boundaries around the theoretical foreign policy alternatives of decision makers. However, it has been alleged that, beyond academic elites in foreign affairs, there exists a lack of public interest in foreign policy; seemly too distant and irrelevant compared to domestic issues. It is argued that the general public is ill-informed and unstable, prone to changes in opinionat worst [they] possess non-attitudes with respect to international p olitics (Robinson, 2008, p.139). This gives the government greater freedom of movement than in formation and implementation of domestic policies, and hence greater scope for domination by significant personalities and ideologies. Nonetheless, it could also be argued that this apparent apathy is now declining due technological, transportation and communications revolutions which enable foreign affairs to be brought much closer to the daily lives of ordinary people. Personality can impact to differing extents on the formulation and implementation of foreign policy. Whilst a policy can be formulated, within the relative situational and bureaucratic restraints, to the particular personal liking of a leader and his colleagues, the implementation stage, translating foreign policy objectives into practise and desired outcomes, is more complex. Attempts to implement a policy can come into conflict with the objectives of other actors and the environment, as the boundary between decision makers and the outside world is crossed. It is true that orders may be easily issued, but that is only the beginning of the process of attempting to achieve ones goalsfor all kinds of statesà ¢Ã¢â€š ¬Ã‚ ¦ [because] leaders rely on sub-contracting to bureaucratic agents, some of whom may take the opportunity to slow down or undermine the policy, or even to run their own policies in competition (BrighiHill, 2008, pp.130-4). Foreign policy is not self-executing, and requi res resources, support or mobilisation of the public, and some political consensus, particularly in a democracy. The more charismatic, persuasive and motivational the leader, the greater his chances of overcoming such opposition. This task is made particularly easy in authoritarian regimes such as North Korea, where the media is subject to state control. A leader can gain public support for his policy through the strategic use of propaganda, promoting both his greatness as a decision maker, and that of the policy. President Truman provides an interesting example of a decision maker in a democracy acting under crisis conditions. In the turbulent international conditions of the closure of WWII, he was thrust into power, following the sudden death of President Roosevelt. It was President Truman who took the historical, controversial decision to drop the atomic bomb on Hiroshima and Nagasaki. It would be difficult to argue that, under the power of a different presidential personality, the US would definitely not have taken this dramatic course of action. However, a number of factors related to Trumans personality and previous experiences can be linked to his ultimate decision to drop the bomb. The first Truman had heard of the atomic bomb came after his inauguration. This bomb changed the nature of warfare to a degree that is difficult to comprehend. With such little time to absorb such information, having fought as an artillery officer in WWI, it is possible that Truman may have thought about the atomic bomb as [simply] a largerà ¢Ã¢â€š ¬Ã‚ ¦explosive than the ones he fired in Europe (Strong, 2005, p.15). Its radical scale of destruction was close to incomprehensible. A self-confessed amateur in foreign policy, in the shadow of Roosevelt, he wanted to establish himself. He was an active decision maker, preferring to do something rather than nothing, who enjoyed his presidential powers, and preferred not to delegate authority, believing that the President makes foreign policy (Frankel, 1963, p.21). A direct, pragmatic character, he was willing to be accountable for his decisions, proud of the signà ¢Ã¢â€š ¬Ã‚ ¦on his desk announcing that the buck stops here' (Strong, 2005, p.18). Truman continued his presidency from the aftermath of WWII into the beginnings of the Cold War. Under the heightened tension of possibly imminent nuclear war, presidential power and responsibility was great; the presidents finger was, indeed, on the nuclear trigger (Fraser Murray, 2002, p.5). His conviction in the superiority of capitalism, the benefits to be gained from its adoption in other parts of the world, and the dangers outlined by Domino Theory, lead him to take a foreign policy of containment with regards to communism. In line with his military background, Truman adopted a confrontational attitude to USSR, what came to be known as the Iron Fist approach, partly in reaction to the previous Western failure of appeasement to stop Nazi expansionism. He was sceptical of all totalitarian states, claiming I dont care what you call them Nazi, Communist or Fascist-à ¢Ã¢â€š ¬Ã‚ ¦they are all alike (Gaddis, 1982, p.66). To follow through with the Truman Doctrine and Marshall Plan, Truman needed the support of Congress and the public, which he won using his popular, persuasive, extroverted personality. A supporter of the UN, Truman was a convinced internationalist, conscious that the United States should not repeat the isolationist errors of the 1920s (Fraser Murray, 2002, p.9). This helps explain why he followed such an interventionist foreign policy during his presidency. He was willing to place himself as leader of the free world, protecting and expanding his core beliefs in democracy and capitalism. In a dictatorship, foreign policy decisions lie almost solely in the hands of the leader; his decisions can be made without the accountability, checks and balances which exist in a democracy. In 1990, Iraqi leader Saddam Hussein took the decision to invade neighbouring Kuwait. Arguably, the whole war [is] to be found in his psyche [and] insecurity (Hughes-Wilson, 1999, p.350). In the aftermath of the Iran-Iraq, the country was financially destitute. Recent acrimonious encounters with the West added to Husseins growing feeling of paranoia and desperation. Having bludgeoned his way to the top, Hussein was prepared to use any means possible to stay there (Ali Musallam, 1996, p.45). He had a need to live up to his own hard-line rhetoric, to avoid meeting the fate he had recently seen Romanian dictator Nicolae fall to. Saddam was devious, untrustworthy, greedy, ambitious[and] brokehis own people did have about three goes at assassinating him in the seven months before he invaded Kuwait, s o his paranoias of public rioting and coups were not unfounded (Hughes-Wilson, 1999, p.341). Saddam took Kuwaits refusal of a moratorium on its wartime loans, and refusal of other financial aid to Iraq, as a personal affront. Kuwait was incredibly rich in oil, and virtually defenceless, so to a personality like Saddam Hussein the temptation to solve his economic problems at a stroke must have been irresistible (Hughes-Wilson, 1999, p. 322). The invasion was symptomatic of the stereotypical qualities of a dictator. Aggressive, egotistical and unwilling to compromise, Hussein simply decided he would take what he wanted. His bloodthirsty, ruthless nature and readiness to resort to violence can be traced back to his childhood socialisation. Suffering the physical and psychological abuse of his stepfather, Hussein was raised in the hard world of the mountains, and mafia-like warlords and family clans that control them. Guns [were seen] as essential to a manit is alleged that Saddam had shot and killed his first man by the age of eleven (Hughes-Wilson, 1999, p. 314). This culture of casual violence influenced his beliefs in the harsh realities of the survival of the fittest. As a child, he would be sent to work in the fields whilst his stepbrothers would be allowed to go to school, aiding the development of his intense inferiority complex which would lead to his hunger for power and glory in later life (Ali Musallam, 1996). The former French President Charles de Gaulle was highly driven by his ideology and patriotism. He took a keen interest in foreign policy, and had the ultimate goal of restoring French historic cultural greatness on the international stage. De Gaulle came to power as a highly respected, charismatic military leader with great moral authority, often playing up to this image by making public appearances in military uniform. He obsessed over his legacy, wanting to be an inspiration for the generations of French citizens that would come after him; becoming a symbolic embodiment of how he perceived France. He was well aware of his own great personality and prestige, conscious of living his own biography, and often spoke of himself in the third person (Grosser, 1967, p.26). He assumed the role he believed a leader should take whilst in public, conforming to the perceived requirements of the title, whilst keeping his private life as detatched as possible. De Gaulles father, passionate about politics and history, was a professor who instilled his pride of France and her past into his son (de Gaulle, 1998). He considered all the actions he made by how they would mark history; less concerned with the criticisms made by those at the time of his action, and more by their judgement by future historians. Despite being a strong advocate of democracy, de Gaulle grew up in a royalist environment, and carried with him to adulthood its goals of continuity, leadership and an embodiment of the state, which were reflected in his politics. De Gaulles first Prime Minister was Michel Debrà ©, a devoted Gaullistà ¢Ã¢â€š ¬Ã‚ ¦ [who] could not refuse to do what his hero asked him to do (Thody, 1998, p.23). There was a certain unwillingness amongst de Gaulles advisors to disagree with their charismatic leader; he encouraged an environment of groupthink by surrounding himself with people of a similar view point. This was the perfect occasion for his perso nality to strongly influence the direction of French foreign policy. Possessing a certain distrust of diplomatic personnel, there is no doubt that it is General de Gaulle himself who makes the decisions on foreign policy issues (Grosser, 1967, p.13). A strong believer in intuition, if he felt a decision was right for France, he would take it. De Gaulles foreign policy was farsighted in that it was based upon his image of a post cold-war world, in which the mature nations of the old world and the newly independent states of the Third World would act to counterbalance theà ¢Ã¢â€š ¬Ã‚ ¦hegemony ofà ¢Ã¢â€š ¬Ã‚ ¦the US and the Soviet Union (Cerny, 1980, p.1). A born maverick, de Gaulle was not afraid to make his foreign policy disruptive of the world order. His self-perception was that of a guardian of national interest; he wanted to develop autonomy for his people by resisting the strength of the superpowers and exercising power inconsistent with his relatively limited resource capabilities, through manipulation of the international system; it would be fair to say that he had a taste for the impossible (Grosser, 1967, p.65). His policy of boycotting NATO and UN conferences was to oblige others to take greater account of France through absence than they do when she is obliged to join in decisions over which she can exert no decisive influence (Grosser, 1967, p.132). His doubts over the support of the US against Soviet invasion lead to his decision to develop a French nuclear deterrent, and to withdraw troops from NATO in 1966. He refused to accept that the two superpowers should be the sole possessors of nuclear power. De Gaulle strongly linked the notion of national security to independence, the intertwining of diplomatic and military strength, which can be explained by his military background. It would appear that the personal style of the General gives its special shape to a policy whichà ¢Ã¢â€š ¬Ã‚ ¦corresponds to French desiresà ¢Ã¢â€š ¬Ã‚ ¦it is a policy that dares to take risks, to gamble for high stakes, to court failure rather than resigning itself to mediocrity and timidity (Grosser, 1967, p.xi). De Gaulle symbolically rejected Britains entry into the ECC, fearing it would upset the Franco-German leadership. He saw Britain as a Trojan Horse for America to gain greater influence in Europe, a nd was so strong in his beliefs he dared to take a stance against the other five ECC members; it isà ¢Ã¢â€š ¬Ã‚ ¦unlikely that any French politician other than de Gaulle would have vetoed Great Britains attempt to join the ECC (Thody, 1998, p.29). This essay has shown that the role of personality in the formulation and implementation is variable. The more critical a situation is perceived to be, the fewer people will be directly involved in its management, and so there is a greater likeliness that their conclusions and actions will reflect their own personal beliefs, attitudes and interests. Despite institutional constraints, the political leader has a significant influence over decision making, particularly when national security is seen to be at stake, or when policy can be formed relatively secretly. Even in non-crisis situations, a political leader has the potential to exercise power and thereby impose his preferences on policy. The extent to which he does so depend[s] on his own values, beliefs, background and personality (Brewer, 1992, p.160). Every person in a position of power brings personal experiences, values, preconceptions and emotions to their decision making, although some will allow bureaucracy and the power-sh aring nature of democracy to counter and balance these idiosyncrasies. Ultimately, the personality of a leader has the most influence in unaccountable, dictatorial regimes, often due to the climate of fear surrounding their unlimited powers. However, even a dictator cannot continuously take whichever foreign policy actions he pleases without some eventual restraints posed by resources, the international community, uprising of his own people or a coup.

The Effective Satire of Voltaires Candide :: Voltaire Candide Essays

The Effective Satire of Voltaire's Candide      Ã‚   In Candide, Voltaire sought to point out the fallacy of Gottfried Leibniz's theory of optimism and the hardships brought on by the resulting inaction toward the evils of the world. Voltaire's use of satire, and its techniques of exaggeration and contrast highlight the evil and brutality of war and the world in general when men are meekly accepting of their fate. Leibniz, a German philosopher and mathematician of Voltaire's time, developed the idea that the world they were living in at that time was "the best of all possible worlds." This systematic optimism shown by Leibniz is the philosophical system that believed everything already was for the best, no matter how terrible it seemed. In this satire, Voltaire showed the world full of natural disasters and brutality. Voltaire also used contrast in the personalities of the characters to convey the message that Leibniz's philosophy should not be dealt with any seriousness. Leibniz, sometimes regarded as a Stoic or Fatalist because his philosophies were based on the idea that everything in the world was determined by fate, theorized that God, having the ability to pick from an infinite number of worlds, chose this world, "the best of all possible worlds." Although Voltaire chose that simple quality of Leibniz's philosophy to satirize, Leibniz meant a little more than just that. Even though his p hilosophy stated that God chose "the best of all possible worlds," he also meant that God, being the perfection he is, chose the best world available to him, unfortunately it was a world containing evil. It seems as though Voltaire wanted to ridicule Leibniz's philosophy so much that he chose to satirize only the literal meaning and fatal acceptance of evil of Leibniz's philosophy.   To get his point across in Candide, Voltaire created the character Dr. Pangloss, an unconditional follower of Leibniz's philosophy. Voltaire shows this early in the novel by stating, "He proved admirably that there is no effect without a cause and that, in this best of all possible worlds....(16)" Pangloss goes on to say that everything had its purpose and things were made for the best. For example, the nose was created for the purpose of wearing spectacles (Voltaire 16). Because of his "great knowledge," Candide, at this point a very naive and impressionable youth, regards Pangloss as the greatest philosopher in the world, a reverence that will soon be contradicted by contact with reality (Frautschi 75).

Maritime Law Final Exam Essay

1.For the past two decades, a number of issues have surfaced on the international scene regarding successive ruthless dictatorships which have been committing egregious and widespread violations of international human rights and humanitarian law in over 60 states. In light of the United Nations Charter and the aims of that international body, it has been suggested to the Legal Committee of the International Maritime Organization to bring about a new convention addressing human rights and accountability for such crimes committed by states and their regimes. It is expected that states will sign and ratify the newly introduced convention to be entitled International Human Rights Convention. You are the government appointed United Nations Representative for the state, Genocidia. The President of Genocidia has been recently inaugurated and is not experienced in the process of ratification of conventions. In fact, Genocidia had only ratified 4 conventions, these being since you were appointed to your present post. You have received a letter from the President of your state requesting that you prepare a detailed presentation on the ratification process and present this at a meeting to be held next week. The other Ministers of State will be in attendance. You are also asked to prepare a written version of your presentation explaining the entire process from the point that the suggestion is made to the committee to point where the convention comes into force; explaining the differences between the steps and what each action signifies, such as signature as opposed to ratification. Prepare the written version of your presentation. (15 marks) 2.One of the vessels under your management has sailed from South America to the United States. Four days after sailing a stowaway is found hiding in one of the lifeboats. Discuss TEN actions you would instruct the master to take following the discovery of the stowaway. (15 marks) 3.In the case of R. v. City of Sault Saint Marie [1978]40 Can. Crim. Cas. (2d) 353 (S.C.C.), Dickson J. of the Supreme Court of Canada held at page 363 that – â€Å"Public welfare offences †¦ lie in a field of conflicting values. It is essential for society to maintain, through effective enforcement, high standards of public health and safety. Potential victims of latently pernicious activities have a strong claim to consideration. On the other hand, there is a generally held revulsion against punishment of the morally innocent.† Discuss the above statement using the relevant international laws currently in place to advise on the issues that may arise in relation to the characterization of an offence under national legislation giving effect to the following provision in Regulation 3 of MARPOL73/78, Annex I: â€Å"REGULATION 3 General Exceptions Regulations of this Annex shall not apply to: (a) any emission necessary for the purpose of securing the safety of a ship or saving life at sea; or (b) any emission resulting from damage to a ship or its equipment: ( i ) provided that all reasonable precautions have been taken after the occurrence of the damage or discovery of the emission for the purpose of preventing or minimizing the emission; and (ii) except if the owner or the master acted either with intent to cause damage, or recklessly and with knowledge that damage would probably result.† (15 marks) 4.†The strait of Polipa, bordered by the State of Andonia, is one of the world’s busiest straits used for international navigation. To get to their fishing grounds, distant-water fishing vessels flagged in the State of Bellotia have to pass through the territorial sea and exclusive economic zone of Andonia and the archipelagic waters of the Republic of Calcali. Moreover, a neighbour of Andonia, the State of Dordora, which is a landlocked State, transports hazardous waste from its territory to reprocessing plants in the Kingdom of Epitam by ships flagged in the State of Flitona. These ships pass through the exclusive economic zones of Andonia and Calcali. As a result of such intense activity through the strait, pirates have started operating in the region. You should note that Andonia, Bellotia, the Republic of Calcali, and the Kingdom of Epitam are States Parties to the 1982 United Nations Convention on the Law of the Sea. Dordora and Flitona are not Parties to the Convention. Please note that the words â€Å"ships† and â€Å"vessels† are synonymous. Please answer the following questions: 1.What are the rights and duties of Bellotia to ensure that it’s fishing vessels can exercise freedom of fishing, and their rights of innocent passage and transit passage? 2.What are the rights and duties of Andonia, the Republic of Calcali, Dordora, and the Kingdom of Epitam to ensure that the vessels of Flitona can exercise their freedom of navigation, and their rights of archipelagic sea lane passage and transit passage? 3.What are the rights and duties of Andonia, the Republic of Calcali and the Kingdom of Epitam to protect themselves from the risks of pollution from the vessels? (15 marks) END OF PAPER

Bad Coaching

Bad Coaching Bad coaching is a generalized term used for several effects that are considered depraved decisions made by any coach on and off the field. Such decisions can result in players having a lack of respect for the coach, game losses, the coach being fired, and a tainted reputation of coaching. Coaching is only difficult to those who are not willing to sacrifice the time and energy that goes into being a suitable coach. Coaching is not an average job. It is easier to be an unfitting coach then a decent coach. Lack of respect comes from the coach not initiating the correct form of relationship between the player and coach.It’s not inappropriate to develop a friendship with the players on the team as well, but the coach must set the boundaries between the two relationships. If not, the player or players will not respect the coach and nor take responsibility to see the vision of creating a successful team. The players will do as they see fit, disregarding what the coach sa ys what needs to get done. Creating a proper bond with boundaries is a must in gaining the respect of the players. Game losses originate from the coach not having control over the players and being incapable of keeping them focus on the main goal.With the players unable to focus, they will most likely get into altercations with other players of the opposing team and even with their own. Game losses are not something to boast about. Enabling the players to focus will minimize the number of losses in a season. The last results of bad coaching are being fired and have a tainted reputation of coaching. These results seemingly come from the showing of no control over the players and most importantly to some organizations losing records. Being fired is very embarrassing, as being terminated from any job.After being fired, it damages the reputation of the coach. For the coach, it will be more difficult to obtain another job. Reputation is everything in search for a coaching job. Being fire d and having the reputation of a bad coach will make it nearly impossible to recover from. In conclusion, Coaching is not a hard job. Coaching is only hard to those who are not willing to put in the long hours and patients to making the job easy. Be sure not to make any mistakes as so many coaches have done in the past. The lives can be altered if not done properly.

The Judging Mindset Professor Ramos Blog

The Judging Mindset Who are we to judge? Nobody is perfect. People are judged all the time for the color of their skin, race, and beliefs why is this the case? So many times are minds become fixed for that split second and you realize what you did the second you start feeling guilty. Many times it’s a single perspective parents teach and spreads to their kids impacting many generations to have that fixed mindset (where people believe their basic qualities are everything and there’s no room for improve whatever skills you have at that point are all you have) (Dweck). Unlike in a growth mindset (where people believe they can improve their skills by putting forth the effort to improve.) (Dweck). In the movie Blindside telling a true story about a football player Michael Oher many scenes show case how fixed mindsets play a huge role in Michael’s struggles. Multiple people judge Michael as â€Å"a huge black man† when they know nothing about him just his skin color and appearance. Michael Oher goes through multiple challenges so he can try to better his life when the Tuohy family found him walking on the side of the rode one night so he could be warm because he’s been bouncing around foster homes and usually sleeps on peoples couches. Michael comes from a family of eleven, a father who was in and out of jail, and a mother that was addicted to drugs but this didn’t stop the Tuohys from helping Michael even though both sides have extremely different backgrounds and mindsets. The Tuohys have money and are able to get things that Michael has never had for example in the movie Blindside Michael was poor in poverty so he didn’t have essentials to live so when Leigh Anne Tuohy got him his own room in their house the scene shows them both in his new room with a fresh new bed, dresser, nightstands you name it. Leigh Anne starts talking about what she got for him in his new room explaining how difficult it was to get a bed frame for him and Michael says â€Å"I’ve never had one before† with Leigh Anne’s quick reply being â€Å"What? A room to yourself† then with Michael replying â€Å"No. A Bed.† Leigh Anne lost for words for a moment finds a smile and says â€Å"well you have one now† then rushing out of the room into hers to sit down and take in what she just heard. This scene shows the difference in lifestyles these two have Leigh having everything she has ever needed and Michael not having basic living essentials because Michael grew up so poor he wasn’t able to have something as simple as a bed. The pure emotions this scene attacks it makes you feel for Michael that up to that point he’s never had a bed making you want to see him succeed even more even though he had a terrible up bringing you want to see the best for him. Nobody has a fixed mindset about Michael anymore he’s accomplished so much after having so little and becoming an idol for kids that grew up the same way he did and help them realize the mindset that they aren’t stuck have a growth mindset and fight through all the bad in your life to earn a life that is better for yourself. In another scene when Michael starts attending school at Briarcrest Christian School he has to attend classes to catch up on his credits to graduate (he had a .06 GPA when he started at Briarcrest) as he struggled in his classes the scene shows the teacher talking about his performance in each of their classes when one of them pulls a piece of paper that Michael crumbled up and threw away on it titled â€Å"White Walls† where he wrote â€Å"I look and I see white everywhere. White walls, white floors and a lot of white people. The teachers do not know, I have no idea of anything they are talking about. I do not want to listen to anyone especially the teachers. They are giving homeworks and expecting me to do the problems on my own. I have never done homework in my life. I go to the bathroom and look in the mirror and say â€Å"this is not Michael Oher.† As the teachers react to their colleague’s reading of Michaels writing they all start to put their heads down in shame and pity. The thought they should’ve done more to help him and hearing he’s never done homework shows he needs their help and guidance more than other students. The teachers mindset towards Michael was different then they had on other students they knew he has struggled before that’s why he’s in these classes in the first place they should’ve been helping him more so he could be more comfortable I this new environment for him. Throughout the rest of the movie it shows Michael studying more with his teachers and it’s helping him. Michael then has his GPA increase to a 2.5 from his original 0.06 just enough to graduate. The scene shows the teachers now with smiles on their faces because grew to like Michael and now graduating they realized they had fixed mindsets toward Michael then learning to be happy for his successes which gave them a better understanding of who Michael and not just the black kid that nobody knows how to talk to also they grew as teachers teaching someone such as Michael from a drastically different lifestyle then the rest of the students attending Briarcrest so the teachers have to change what they’ve always done to try to help Michael. In this scene in shows how differently Michael was being portrayed nobody was helping him and setting him up for failure but after the teachers and coaches starting seeing him improve his skills they started to adore him for conquering all his challenges to get his high school diploma also a football scholarship to Ole Miss (University of Mississippi) watching Michael grow from the black kid that nobody wanted to be around to a being loved around the country as an elite athlete. This movie shows a much bigger issue Michael was given a chance to make a huge difference in his life and with hard work, dedication, and support from his new family the Tuohys who took him in as one of their own. Michael went through so many struggles through the film from the racism, gangs, violence, drugs and still overcame all of it to become a professional football player. So who are we to judge? https://www.npr.org/2011/02/08/133590180/beyond-the-blind-side-michael-oher-rewrites-his-own-story Fixed Mindset vs. Growth Mindset (What Characteristics Are Critical to Success) historyvshollywood.com/reelfaces/blindside.php

Grave, Gravy, and Gravity

Grave, Gravy, and Gravity Grave, Gravy, and Gravity Grave, Gravy, and Gravity By Mark Nichol Are grave, gravy, and gravity related? Though they could be interpreted to have associated senses, their etymological origins are distinct. The noun grave, referring to a burial place, may seem to refer to weight, but it is unrelated to gravy or gravity, as is its derivative engrave. Grave and engrave stem from the Old English term grafen, meaning â€Å"dig† or â€Å"chisel†; the latter word, describing the action of inscription in stone or another hard surface, is a later form of the obsolete verb grave, which meant â€Å"carve.† And though gravy, a sauce based on the juice of cooked meat, can be heavy, its French forebear, grave (also graue), is apparently a misspelling of graune, meaning â€Å"sauce† or â€Å"stew†; its origin is the Latin word granum, meaning â€Å"grain† or â€Å"seed.† (Gravy can also mean, by extension, something good that was not earned or expected, such as effortlessly acquired funds, hence the idiom â€Å"gravy train† for a source of easy money.) Meanwhile, gravel comes from the Old French word gravele, which pertains to sand or small stones. But gravity is weighed down by a family of words, a couple of them perhaps unexpected, that have as a common ancestor gravis, meaning â€Å"heavy.† One of them is the sister noun gravitation; the sense distinction is that gravity refers to weight or to downward acceleration, which consists of centrifugal and gravitational, or attracting, forces. The verb form gravitate has a scientific meaning of â€Å"exert weight† or â€Å"move downward† but has also acquired the sense of emotional attraction or philosophical tendency; one might be said to gravitate toward a certain personality type or a specific school of thought. Other terms include the adjective grave, meaning â€Å"solemn,† gravid, meaning â€Å"pregnant† (from the notion of the pregnant state as a heavy burden), and gravitas, which means â€Å"dignity,† â€Å"influence,† or â€Å"presence† and alludes to a person’s serious attitude or physical bearing. Two words whose kinship with these words and each other may not be apparent are aggravation and grief. The original meaning of aggravation is â€Å"the act or result of making something worse.† It has another sense, â€Å"irritation,† which dilutes the useful specificity of the earlier definition but is also hundreds of years old. Grief, meanwhile, is also descended from gravis. Its meaning, â€Å"suffering,† stems from an Old French word (spelled the same) meaning â€Å"injustice† or â€Å"misfortune.† One who experiences grief is said to grieve, although the term can also apply to anger or oppression, especially in the verb form aggrieve, and one who is aggrieved is said to have a grievance. (That word may also apply to a statement articulating one’s dissatisfaction.) The adjectival form, grievous, means â€Å"difficult† or â€Å"serious.† Meanwhile, the term gravamen refers to the gist, or focus, of a grievance, especially in legal contexts, in which it pertains to the grounds for a legal action. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:When to Use â€Å"That,† â€Å"Which,† and â€Å"Who†50 Synonyms for â€Å"Idea†5 Erroneously Constructed â€Å"Not Only . . . But Also† Sentences

The King is Dead. Long Live the King!

The King is Dead. Long Live the King! The King is Dead. Long Live the King! The King is Dead. Long Live the King! By Maeve Maddox A reader is puzzled by an expression: This is regarding the proverb The *Something* is Dead. Long Live *Something*. Ive seen it being used in various contexts where *Something* is replaced by wordssuch as Internet, Article etc. Could you please elaborate on it, as I have been unable to find any reference to it. The reader is not a native English speaker, but there may be native speakers who use the expression without being aware of its origin. The expression derives from the announcement that follows the death of a monarch. My first encounter with it came when I read Twain’s The Prince and the Pauper: The King is dead. Long live the King! The first King refers to the deceased ruler; the second King refers to his successor. When King George VI of England died in 1952, the announcement was: The King is dead. Long live the Queen! The expression has been adapted by headline writers to convey the idea that something old has been replaced by something new. Here are two examples from the Web: The ATM is Dead. Long Live the ATM! The article that follows is about the decline in the use of cash that is making the old type of ATM obsolete. It describes new functions being added to ATMs to enable them to provide services other than cash delivery. The Euro is Dead – Long Live the Swissy The article that follows reports the fact that the Swiss government has freed their national currency to rise in value above the euro. Swissy refers to the Swiss franc. When used in contexts other than the passing of a monarch, the â€Å"Long Live† expression means that something has been updated or replaced. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:How to Punctuate References to Dates and TimesOne Sheep, Two Sheep, One Fish, Two Fish . . .Comma After Introductory Phrases

International Economics Essay Example | Topics and Well Written Essays - 4250 words

International Economics - Essay Example vements of goods and services from one country to another, globalization has made a revolutionary changes in the market especially when it comes with issues related to the burgeoisie or the employer and the proletariat which pertained to employees (Steger, 2003, p. 37). As a result of changing the traditional way of conducting business and employment under the era of globaliztion, the culture and traditions, social, and economic condition within a society changes. There is a positive and negative impact associated with globalization. The positive impact includes the fact that globalization open a lot of new business or employment opportunities to people living in developing countries. However, people who live in developed countries will also suffer from the consequences of transferring some of the available jobs to low-paid competitive individuals who are working in developing countries. Specifically the shift from a pure national economy towards a more globalized economy is possible through continuous global trade, outsourcing of goods and services, foreign direct investment, the use of information and communication technology, migration, and the international capital flows (Friedman, 2008, p. 49; Bhagwati, 2004). For this reason, Lopez (2000) stated that the â€Å"economic power of a country is no longer strongly associated with political power†. In relation to globalization, this study will discuss the main purpose of establishing the world trade organization and GATT. As part of going through the main discussion, the current and most recent trade negotiations at the world trade organization will be identified followed by assessing its economic benefit as a result of a successful conclusion. In line with this, the economic importance of encouraging fair price competition in the market, strategic ways on how the implementation of GATT rules were able to encourage fair price competition will be tackled in details. Globalization is â€Å"a process of interaction and

Family Law - relating to divorce Essay Example | Topics and Well Written Essays - 2250 words

Family Law - relating to divorce - Essay Example A division of the High Court, the Family division, also has the jurisdiction of hearing and determining family law cases, including divorce (Strong, DeVault & Cohen, 2011). Divorce should not be confused with marriage annulment, which refers to a legal declaration that a marriage is null and void. A legal process for divorce involves a wide range of issues including child custody, alimony or spousal support, division of debt and distribution of property (Manning & Cohen, 2012). This essay aims at studying the current law governing divorce in England and Wales as well as outlining the various reforms that have taken place to improve the law over the years. Types of divorce in England and Wales There are seven types of divorce cases recognized by the law in England and Wales. These are contested divorce, uncontested divorce, collaborative divorce, summary divorce, mediated divorce, at fault divorce and no fault divorce (Rapoport, 2005). Contested divorce refers to a case where the coup les fail to agree on one or more issues, which are the subject of the divorce such as child custody and division of family assets and liabilities. Contested divorce often takes a longer time and is very costly, as the couple has to hire lawyers to help in the process and the outcome if determined by the hearing judge. Uncontested divorce on the other hand occurs where both parties are able to agree on the issues around the divorce involving children, support and sharing of property. The couple will then present their agreement to the courts for approval, upon which the courts will grant a divorce. Uncontested divorce cases account for about 70% of all divorce cases in the UK and the litigation process often takes a much shorter time (Rapoport, 2005). At fault divorce is one that involves a partner proving to the courts that one of them committed an act that is incompatible with their marital union and warrants a divorce. The faults are often referred to as the grounds for divorce. C ommon grounds for divorce in the UK include adultery, desertion, unreasonable behavior, or two years separation with consent among others. No fault divorce on the other hand is one that does not require any proof or allegation of fault from either party. This type of divorce is very popular in the UK, The US and most Western jurisdictions (Cretney, 2005). Collaborative divorce involves couples coming to an agreement on the main issues of divorce. The agreement is usually conducted with the help of lawyers who have been trained in collaborative divorce processes. The lawyers will then be disqualified from representing the couples in contested legal proceedings in court when the collaborative divorce process begins. Mediated divorce involves third party facilitating the discussion between the two parties involved in the divorce. At the closing stages of the mediation, the parties will present their agreement to a court in order to be granted a divorce. Summary divorce is often used in cases where the parties meet specified eligibility requirements or if they agree on the main issues beforehand. Some of the eligibility requirements include a short marriage of less than five years, minimal or no property and no children among others. Family law on divorce in England and Wales The legal provisions of divorce are stipulated in the Marital Causes

Dietrich Bonhoeffer Research Paper Example | Topics and Well Written Essays - 1000 words

Dietrich Bonhoeffer - Research Paper Example Upon his graduation, Bonhoeffer spent a considerable amount of time in America and Spain and this exposure gave him a wiser outlook on life in addition to also helping him move from academic study towards what was a more practical interpretation of the Gospel. As a young man, he was quite moved by the Church’s involvement in both social injustice and the protection of the oppressed people (Bonhoeffer, 2005). Bonhoeffer eventually returned to Berlin in 1931 where he was ordained as a priest while at the age of 25 years. The period around the early 1930s were marked by great upheaval across Germany as a result of relatively high levels of mass unemployment due to the effects emanating from the Great Depression and the general instability of Weimar German that led to Hitler’s election in 1933. Although Hitler’s election was largely welcomed by parts of the church and the German population, Bonhoeffer emerged as one of the few firm opponents of Hitler’s philosophy. In January 1930, barely two days after Hitler’s successful election as the Germany’s chancellor, Bonhoeffer made a radio broadcast that essentially criticized Hitler and particularly so the rather idolatrous cult of the Fuhrer. This broadcast was however cut off mid air (Larsen & Larsen, 2002). Bonhoeffer’s criticism of Hitler’s regime did not end with the radio broadcast and in April 1933, He publicly raised opposition to the Jewish persecution that was being conducted by Hitler and pointed out that the church had an inborn responsibility to ensure that it effectively acts against this kind of policy. Bonhoeffer sought to try and organize the German protestant church so as for it to firmly reject the Nazi ideology that was gradually infiltrating the church. This resulted in the creation of a breakaway church – the Confessions Church which Bonhoeffer himself helped to form together with Martin Niemoller. The Confession church as

ENGLISH (BA) Essay Example | Topics and Well Written Essays - 1500 words

ENGLISH (BA) - Essay Example The importance of sustaining the relationship with family members amidst controversial thoughts and other social issues is revealed in both the novels. For example, the life of Joe and Violet amidst Joe’s extra marital relationship with Dorcas and Ginny’s inability to face her father in spite of the sexual abuse shown by her father towards her and her first younger sister Rose reflects the above situation. â€Å"Jazz† is the popular-most novel of the renowned Afro-American writer Toni Morrison that won unabated fame as well as Noble Prize for the writer in the field of literature. Like other Morrison’s novels, Jazz also lays its concentration on the historical background and socio-cultural aspects of life of Black people of America, who have been got settled in America. The central theme of the novel seems to be personal, domestic and cultural memories. Morrison has structured her characters in Jazz from 1850s through 1920s chronicling the extended cultural responses to the eradication of slavery from different parts of the world. The novel discusses family life of the individuals belonging to different areas and professions, having two things in common i.e. race and social class. The novelist looks for the old traditional domestic life of Blacks where there was complete peace and harmony among the members of family. The novel is the reflection of feelings like care, love, sympathies and kindness she had observed in her own family life. Her novel also depicts to search out the same characteristics in contemporary American society. The novel deplores on the displacement of the members of one family reminding the time when the European nations made the poor Africans as captives to take them to Europe as slaves. No body in Africa could even resist all such atrocities due to the powerful imperialistic political set

Affirmative Action Policy Term Paper Example | Topics and Well Written Essays - 1750 words

Affirmative Action Policy - Term Paper Example Without this ideologically divisive legislation to help ensure equal opportunity in the workplace, the balance of power in this nation would still more heavily favor the ethnic majority and occupational segregation would still continue much more blatantly than it still does today. A society’s evolution is dependent upon social acceptance on a widespread basis, a slow process that doesn’t appear to happen naturally without the introduction of affirmative action policies. From the time of its implementation, affirmative action laws have succeeded in balancing the scale of employment opportunities available to persons of all ethnicities. The main tool of affirmative action policies, the quota system, is used by governmental offices. It reflects the specific region’s ethnic demographics therefore allowing for legitimate equality that is not biased towards any specific race. Even though the majority ethnic group, white persons, may today think they are being treated u njustly because they have undeniably lost a little ground from an financial perspective, the scale of justice has been adjusted closer to the center thanks mainly to affirmative action hiring policies which demonstrates the need for this system to continue. The expression â€Å"affirmative action† first appeared in 1965 on Executive Order 11246 signed by President Lyndon Johnson. The Order mandated that federal government contractors to â€Å"take affirmative action to ensure that applicants are employed, and that employees are treated during employment, without regard to their race, creed, color, or national origin.† In 1967 Johnson expanded the Order to shield women from discrimination too. The Order reads, in part, â€Å"A contractor in violation of E.O. 11246 may have its contracts canceled, terminated, or suspended in whole or in part, and the contractor may be debarred, i.e., declared ineligible for future government contracts.† 1 From its inception, affir mative action hiring policies have helped many thousands from formerly disadvantaged segments of society who have since achieved access to civil service jobs that had been denied previously. This includes persons of color, other ethnic minorities and women who had been excluded from jobs or denied the equal opportunities for advancement within the government institution once attaining access. These employment gains have translated to very real improvements not just in individual person’s lives but in the progression of society’s concept of justice for all. Affirmative action programs cannot hope to eliminate racist attitudes but can mitigate the effects caused by institutional racism. These programs and policies vary with regard to their directives and extent of conformity according to the nature of the chosen organization when applying to the Federal Government. By utilizing this adaptable approach, contractors who maintain a business relationship with the Government may have to adhere more strictly to affirmative action precepts than those of the private sector. The concept of affirmative action has had its opponents and implementing the policy has had its problems, but to eliminate this guiding principle of equal opportunity would be to erase the hard fought successes of the Civil Rights Movement and return to blatant racism present in the country prior to the 1960’s. Arguments involving affirmative action policies are more extensive than just the legality of the issue. It is the ethical responsibility of every person and institution in

HRM Research Paper Example | Topics and Well Written Essays - 1750 words - 1

HRM - Research Paper Example ional human resource in Kaiser Permanente has put several measures in place to ensure that both internal and external laws are enforced in a very effective and appropriate way. This plays a very vital role in ensuring that good relationship is maintained in the entire organization and to the extended environment. On the other hand the organizations has several policies which are put in place to ensure that the organization’s goals and objectives are fully achieved. However, for the goals to be met the policies of Kaiser Permanente must be fully implemented. Decisions made in the organization can be borrowed from the transnational scope which implies that Kaiser as an organization can make its decisions on international scope (Harris 98). On the other hand the organization also makes its decisions basing on a worldwide perspective but not on a local perspective. The style of management is also another ideal secret to successful growth of Kaiser. As an organization it has put in place measures to ensure that all leaders or heads of different department are qualified and able to manage the duties of the department bestowed to them. On the other hang the human resource management strategies should put measures in place to ensure that the style of management suits each and every employee within the organization. This enables all the works to discharge their duties effectively and efficiently. However the challenge arises when it comes to coming up with the suitable way of catering for every employee irrespective of the country they come from. The other feature of good leadership in this organization is prevalence several managers from different places of the world therefore the services offered by this managers is commendable (Harzing and Ruysseveldt 45). Multicultural way of operation has also be embraced to ensure than not only the demotic people get employed but also people from the international world, however the core principle of international human resource

Affirmative Action Policy Term Paper Example | Topics and Well Written Essays - 1750 words

Affirmative Action Policy - Term Paper Example Without this ideologically divisive legislation to help ensure equal opportunity in the workplace, the balance of power in this nation would still more heavily favor the ethnic majority and occupational segregation would still continue much more blatantly than it still does today. A society’s evolution is dependent upon social acceptance on a widespread basis, a slow process that doesn’t appear to happen naturally without the introduction of affirmative action policies. From the time of its implementation, affirmative action laws have succeeded in balancing the scale of employment opportunities available to persons of all ethnicities. The main tool of affirmative action policies, the quota system, is used by governmental offices. It reflects the specific region’s ethnic demographics therefore allowing for legitimate equality that is not biased towards any specific race. Even though the majority ethnic group, white persons, may today think they are being treated u njustly because they have undeniably lost a little ground from an financial perspective, the scale of justice has been adjusted closer to the center thanks mainly to affirmative action hiring policies which demonstrates the need for this system to continue. The expression â€Å"affirmative action† first appeared in 1965 on Executive Order 11246 signed by President Lyndon Johnson. The Order mandated that federal government contractors to â€Å"take affirmative action to ensure that applicants are employed, and that employees are treated during employment, without regard to their race, creed, color, or national origin.† In 1967 Johnson expanded the Order to shield women from discrimination too. The Order reads, in part, â€Å"A contractor in violation of E.O. 11246 may have its contracts canceled, terminated, or suspended in whole or in part, and the contractor may be debarred, i.e., declared ineligible for future government contracts.† 1 From its inception, affir mative action hiring policies have helped many thousands from formerly disadvantaged segments of society who have since achieved access to civil service jobs that had been denied previously. This includes persons of color, other ethnic minorities and women who had been excluded from jobs or denied the equal opportunities for advancement within the government institution once attaining access. These employment gains have translated to very real improvements not just in individual person’s lives but in the progression of society’s concept of justice for all. Affirmative action programs cannot hope to eliminate racist attitudes but can mitigate the effects caused by institutional racism. These programs and policies vary with regard to their directives and extent of conformity according to the nature of the chosen organization when applying to the Federal Government. By utilizing this adaptable approach, contractors who maintain a business relationship with the Government may have to adhere more strictly to affirmative action precepts than those of the private sector. The concept of affirmative action has had its opponents and implementing the policy has had its problems, but to eliminate this guiding principle of equal opportunity would be to erase the hard fought successes of the Civil Rights Movement and return to blatant racism present in the country prior to the 1960’s. Arguments involving affirmative action policies are more extensive than just the legality of the issue. It is the ethical responsibility of every person and institution in

Crunch Assignment Example | Topics and Well Written Essays - 750 words

Crunch - Assignment Example Crunch’s demographic market was that of young adults. Their core demographic market rested in American sub-urbans. These were people who would be in their twenty somethings. Thus the demographic market of Crunch is young and peppy. Crunch stood out as a brand for its innovative offerings. They always tried to project a big image of their company. The Crunch logo symbolized fitness apparel manufacturers and they had that logo licensed. A point came during its tenure, when aerobics was no longer central to the company’s programs. Crunch continued to gain popularity and attention by coming up with group exercise concepts that were not available. Levine’s motivation and strengths: Levine drew his motivation from the positive results that he was getting for the work that he was doing. His investments into new and innovative products were being welcomed in the market. His biggest strength was his urge to take risk and try new things. This had helped him project an ecle ctic image of his company as it helped ensure that the company was always on the road to development and innovation, the key traits needed for a successful stint in entrepreneurship. What are their main operational concerns? How have they financed their growth? Crunch as a brand was larger than life. They had gone for above the line promotion and had ensured that no stones were left turned in promoting it properly. They had a TV show running in its name and they had people licensing the product and selling as if it would not be available. However there was no corporate organization and everything rested at the club level. Crunch’s staff was at the club level only and most of its employees stayed in Manhattan club. There was heavy dependence on external accounting firms, PR agencies, consultants and advertising agencies. However now that crunch was considering to expand foray into bigger ventures, Levine was considering preparing a systematic mode of corporate organization. Is the Sports Life acquisition a good fit for Crunch? Yes, it’s a good fit for Crunch because it is in sync with the overall branding of Crunch. It will not just add another big name to their pool but will also be monumental in promoting the image of Crunch as a brand. It will attract more customers and is also likely to take Crunch to newer and bigger heights. SportsLife will mean Crunch will have a whole new market base added to his customer base. Those gyms are Olympic sizes, they are huge and widely revered by the people of Atlanta. There were membership installment plans that were being offered to the customers of Sports Life. While acquiring SportsLife would mean drifting away a bit from the Crunch’s typical business model what could be done could be to acquire it and then customize it according to Crunch’s branding itself and the needs and perception of people of Atlanta. Q. How should Crunch prioritize their growth opportunities? I believe that Crunch shou ld go for a carefully thought out growth expansion program. They should go for an online portal, first. It is important for faster and acquiring access of their customers to them. It will also give them a access and make them able to capitalize on the market on web. Secondly, it should opt for acquiring Sports Life and once it has big large enough at home then it should look out for international expansion and spreading into

Why We Need Accounting Standards Accounting Essay

Why We Need Accounting Standards Accounting Essay This essay talks about Accounting Standards which is important in financial. And it is interesting topic which discusses identified accounting standards which is important to each company. And it is analysis different things which relate with Accounting Standards as: International Accounting Standards (IAS), Accounting Standards Board (ASB), why we need accounting standards? , different accounting standards, and finally advantages and disadvantages of accounting standards Accounting Standards are authoritative statements of how particular types of transaction and other events should be reflected in financial statements and accordingly compliance with accounting standards will normally be necessary for financial statements to give a true and fair view. [Aidan, (1971)] In fact, Inflation accounting was only one part of a bigger move towards accounting standards. Standards had been proposed a few years earlier to limit the extent for judgment in the preparation of accounts. International Accounting Standards (IAS) are lay down by the international Accounting Standards Board. Now these are compulsory for all European listed companies. The US market rejects IAS without reconciliation to US GAAP. UK non-listed companies still follow UK accounting standards. [Mellett, (1995)] Accounting Standards Board The connection among the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) is one that can be increased continuously. These have same task which able to improve continuously and make rules to preparation financial reports. Financial Accounting Standards Board (FASB) is considered one branch of the financial statements. This company based in Norwalk and Connecticut and its non-profit. In financial accounting, the (FASB) has responsibility for put principles of accounting for the private sector. Why do we need accounting standards? Accounting is used in every type of business and organization from big multinational organizations to local shop, from traders and companies. It can cover an unlimited range of activities as different for example: charities, doctors, lawyers, mines, betting shops, banks, cinemas, circuses, farms, airlines, estate agents and so on. People invest in organizations of all kinds and they would all like types have faith and trust in the figures reported in their financial statements. But this variety of kind of business, and of size, means that, while general principles can be laid down, detailed regulations that it would make sense to apply to one company would be unsuitable for another company. For example; impossible to provide 100% assurance of the validity of the financial statements of every conceivable organization through the creation of a single set of rules and procedures. Accounting is very important to help the reader to arrive conclusion, and there are important set guidelines to take any thing relate to the accounting. These guidelines are called accounting policies. The intricacies of accounting policies allowed companies to change accounting principles for their benefit. This made it impossible to make comparisons. For example; Accounting Standards in India are issued by the Institute of Chartered Accountant of India (ICAI). At present there are 30 Accounting Standards issued by ICAI. Different Accounting Standards Different accounting standers are a drag on improvement in much the same way as different languages are an inconvenience. Unlike creating a world language, crating one set of standards is achievable. Apart from the possible saving for companies with different international structure, complying with an internationally understood accounting paradigm opens up a wider investment audience. [Betsy Willis and Becky Jones, 1998] Conceptual Framework The development of a coherent and consistent set of accounting principles which underpin the preparation and presentation of financial statements. First- and fundamental importance- all involved in global financial reporting must have a common mission or objective. At the heart of that mission is a conceptual framework which must focus on the investor, provide decision-useful information, and assure that capital is allocated in a manner that achieves the lowest cost in our world markets. A conceptual framework is an attempt to create a set of fundamental accounting principles which will help standard-setting. A major achievement of the search for a conceptual framework has been the emergence of the decision-making model. The essence of this is that the objective of financial statements is to provide financial information useful to a wide range of users for making economic decision. A second objective is to provide financial information for assessing the stewardship of managers. In order to be useful, this information must be relevant, reliable, comparable and understandable. Although there is general agreement on the essentials of a decision- making model, there is little consensus on which measurement model should underpin the decision-making process. Conceptual Framework [http://sqarra.wordpress.com/concept/] Advantages of Accounting Standards: Accounting standards is keeping track of transaction It be used to predict cash flow and maintain a budget and for revenue expected It has facilities for offer uniform reports to financial statement It is useful to investors and to foreign groups to evaluate the development of another investment in different companies in different countries Standards helps accountant to contact with their customers through the offer set of laws of authority to which the accountants can appeal It is use to regulate the different accounting policies and practices with a view to eliminate to the scope possible the non-comparability of financial statements Disadvantages of Accounting Standards: An unfavorable condition or circumstance. Something that places one in an unfavorable condition or circumstance. Damage or loss, especially to reputation or finances; detriment. Conclusion Accounting standards is important for any company in the world. It is help companies to know how much is loss or gain monthly and yearly. So its must be careful when do its account to be all thing correct. It is necessary to keeps a budget and revenue for the company. Also it is important in accounting standards show framework of any project the company will does such as know the objective of financial statement, Underlying assumptionsà ¢Ã¢â€š ¬Ã‚ ¦etc. Also it considers an attempt to create group of accounting principles which help to put standards.

Chemistry Of Natural Water :: essays research papers

The purpose of this experiment is to explore the hardness of the water on campus. Hard water has been a problem for hundreds of years. One of the earliest references to the hardness or softness of water is in Hippocrates discourse on water quality in Fifth century B.C. Hard water causes many problems in both in the household and in the industrial world. One of the largest problems with hard water is that it tends to leave a residue when it evaporates. Aside from being aesthetically unpleasing to look at, the build up of hard water residue can result in the clogging of valves, drains and piping. This build up is merely the accumulation of the minerals dissolved in natural water and is commonly called scale. Other than clogging plumbing, the build up of scale poses a large problem in the industrial world. Many things that are heated are often cooled by water running thru piping. The build up of scale in these pipes can greatly reduce the amount of heat the cooling unit can draw away from the source it is trying to heat. This poses a potentially dangerous situation. The build up of excess heat can do a lot of damage; boilers can explode, containers can melt etc. On the flip side of the coin, a build up of scale on an object being heated, a kettle for example, can greatly reduce the heat efficiency of the kettle. Because of this, it takes much more energy to heat the kettle to the necessary temperature. In the industrial world, this could amount to large sums of money being thrown into wasted heat. In addition to clogging plumbing and reducing heating efficiency, the build up of hard water also adversely affects the efficiency of many soaps and cleansers. The reason for this is because hard water contains many divalent or sometimes even polyvalent ions. These ions react with the soap and although they do not form precipitates, they prevent the soap from doing it's job. When the polyvalent ions react with the soap, they form an insoluble soap scum. This is once again quite unpleasing to look at and stains many surfaces. The sole reason for all these problems arising from hard water is because hard water tends to have higher than normal concentrations of these minerals, and hence it leaves a considerable amount more residue than normal water. The concentration of these minerals is what is known as the water's Total Dissolved Solids or TDS for short. This is merely a way of expressing how many particles are dissolved in water. The TDS vary from waters of different sources, however they are present in at least some quantity in all

Booker T Washington :: essays research papers

Booker T. Washington   Ã‚  Ã‚  Ã‚  Ã‚  In his day and age I believe that Booker T. Washington had the better approach to helping African Americans succeed in the United States. Washington believed that African Americans could win white acceptance eventually by succeeding economically. He did not believe in pointing at the constitution and demanding that everyone accept them as equals, but in earning the respect and acceptance of white people   Ã‚  Ã‚  Ã‚  Ã‚  In the later 1800’s and early 1900’s there was still widespread prejudice against African Americans and white people feared what educated black people might do. W.E.B. Du Bois wanted the most intelligent African Americans to lead their people forward in pursuit of civil rights, acceptance, and social and political equality. This approach to gaining equality would not work during that time. Actions like Du Bois insisted upon would have caused uprisings and potential violence. However, Washington’s ideas appealed to both African Americans and white people.   Ã‚  Ã‚  Ã‚  Ã‚  Washington told the African American population to set aside their desire for political and social acceptance and build up their economic security. He believed that a man of any race could find as much dignity and respect in tilling a field, or learning skill, as there was in writing a poem. Du Bois was reaching for something that was out of his reach at the time. There was still an underlying feeling that black people had taken white peoples land and jobs from them after the civil war. This was not an easy feeling to get rid of and standing up and demanding equality was not the right thing to do at the time.   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion, I believe that Booker T. Booker T Washington :: essays research papers Booker T. Washington   Ã‚  Ã‚  Ã‚  Ã‚  In his day and age I believe that Booker T. Washington had the better approach to helping African Americans succeed in the United States. Washington believed that African Americans could win white acceptance eventually by succeeding economically. He did not believe in pointing at the constitution and demanding that everyone accept them as equals, but in earning the respect and acceptance of white people   Ã‚  Ã‚  Ã‚  Ã‚  In the later 1800’s and early 1900’s there was still widespread prejudice against African Americans and white people feared what educated black people might do. W.E.B. Du Bois wanted the most intelligent African Americans to lead their people forward in pursuit of civil rights, acceptance, and social and political equality. This approach to gaining equality would not work during that time. Actions like Du Bois insisted upon would have caused uprisings and potential violence. However, Washington’s ideas appealed to both African Americans and white people.   Ã‚  Ã‚  Ã‚  Ã‚  Washington told the African American population to set aside their desire for political and social acceptance and build up their economic security. He believed that a man of any race could find as much dignity and respect in tilling a field, or learning skill, as there was in writing a poem. Du Bois was reaching for something that was out of his reach at the time. There was still an underlying feeling that black people had taken white peoples land and jobs from them after the civil war. This was not an easy feeling to get rid of and standing up and demanding equality was not the right thing to do at the time.   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion, I believe that Booker T.

Ethics Scholarship Essay Essay

One ethical issue to which I became aware of while in college mainly involved cases illegal drugs, bribery, and cheating. Although there is an existing law against illegal drugs and most schools and universities are very stringent in imposing penalties for illegal activities and other things that are criminal in nature, sadly there are still some students who find ways to break those rules, especially outside the campus. While I am not the one involved in these illegal activities, I felt that I had a moral obligation because two of my classmates were involved. These classmates of mine were actually good people, but unfortunately, they ended up with the wrong company. It took place not very long ago, during a house party held by one of the rich students in the university. This certain student, whom I personally know, constantly held parties in his/her lavish house. My two classmates were not invited because the host of the party didn’t like their introvert nature. They were very shy, had very little friends, and were only interested in playing video games and the like. Nevertheless, as I have mentioned above, they were people who possessed values. The problem is they just lacked social skills. One day in class, I noticed that they were talking to a guy who was a notorious rule breaker in the university and was one of the friend of the rich person mentioned earlier. Later, I found out that they were invited to one of the parties held by the rich person and they were both very excited to go as it was their first time to have the change to mingle with a lot of people. On the night of the party, I was to see them talking to a couple of girls and boys. Although I do not wish to judge them, I was a bit confused because, as mentioned above, they were very shy and were not the type of people who would approach someone for a casual conversation. I felt happy for my two classmates but I noticed that certain things about them started to change in the succeeding months. There were instances that they were absent from class, which was something they never did, and there were also times that they were asleep during a lecture or an exam. After some time, I spoke with one of the two and found out that the reason behind their unusual behavior was because of illegal drugs. This person further revealed that they were invited to the rich student’s party on the condition that they would do the assignments of a group of people who were close to of him/her (rich student). This classmate of mine also told me that they were doing drugs because it was considered â€Å"cool† among their new circle of friends. However, the main problem was that both these classmates of mine were nearly failing a lot of their subjects due to their absences and neglect. Because I was concerned for them, I sought the help of fellow students who were also concerned and together we notified the university officials on condition of anonymity. Although it was the right thing to do, I had an ethical dilemma because as a result of my actions, my two classmates were indefinitely suspended from school and were taken to a rehabilitation facility. I was very bothered at first because in a way, I cost them a lot by revealing their secret illegal activities. But after several months, I realized that it was the only thing to do because I didn’t want their future to be ruined by drugs. Basically, this event has impacted me in such a way that I carefully choose whom I associate with. Although I have a lot of friends, I only trust people whom I am sure would not give in to negative influences and to peer-pressure from the wrong ground. It also made me more vigilant and more careful of people who are trying to be nice to me but actually have ulterior motives. On the business perspective, it made me more cautious in dealing with alleged â€Å"easy money† gimmicks and deals which are perpetrated by people who have questionable backgrounds. In short, it made me wiser and clever in terms of business dealings because now I am more aware of the capabilities of certain people who only claim to offer good deals but in truth, do not offer anything of value at all.

Waiting Line Essay

The growing economic importance of service activities, however, has broadened the scope of MM function (in fact, the course will Ochs more on service facilities). Large scale globalization, short product life cycle and more informed customers means that successful management of operations, careful design and efficient utilization of resources is an absolute must not only to add to the bottom line of a firm, but even for its mere survival. MM is a highly dynamic and expanding field of management. In this course, we will study both manufacturing and service operations, emphasizing their differences as well as similarities.We will examine the role of operations management in the organization by exploring a number of concepts and techniques. The interaction of operations with other business areas and environmental factors, and how operations management can contribute to the achievement of organizational goals, also will be discussed. ; Course Learning Outcomes The objective of the course is to develop your understanding of the major concepts and trade-offs involved in making MM decisions. At the end of this course, you will: 1 . Recognize the important role of operations in an organization's success 2.Develop a comprehensive understanding of operational issues and decisions and how they relate to each other, and to other areas of the organization and its environment 3. Understand related operational and economical concepts and techniques 4. Apply these techniques At the end of the course, you will be able to: 1. Identify the fundamental managerial trade-off in an operations decision environment 2. Develop a decision model and formulate an appropriate objective 3. Evaluate alternative solutions and analyze the objective to optimize the decision 4.The textbooks are not required, out are recommended. I en problems at ten Ana AT every chanter In ten textbooks are useful in preparing for the midterm and final exams. The textbooks are also reserved for your use in the Bu siness Library. ; Lecture Notes: A required course package will be sold through the Management Undergraduate Society. The course package contains the following: Allurement (1998) article, one case study, and player manual for Simulation Game. The course slides, sample midterm and final questions, end-officiate practice questions will be posted on Web.Important Note: We may skip some of the course notes during classroom discussions and we will be covering quantitative material not covered in these notes. Most of this material is also available online/on Web for download. I will also post additional materials on WEB. Please check WEB at least once before and after each lecture for posted announcements, and materials.There will be two problem set assignments during the course. These assignments will be quantitative ones, each worth 7. 5% of the total marks. Each assignment will be due in approximately a week (the exact dates will be announced later on).You can complete and submit your assignments as a group. The maximum number of students that can be in an assignment group is 4. The assignments turned in by groups of 5 or more students will not be accepted. On the other hand, you are alcove to submit an assignment that you have prepared alone. The solutions will be made available after the due-date. It is important to include your all pages together. Late submissions will not be accepted. If you miss a class, your mailed assignment, postmarked no later than the due date, will be accepted as on-time.There will be one midterm and one final exam to test your understanding of the material covered in the course. Both the midterm and the final exams are compulsory, closed book and closed notes. Students are not allowed to bring any additional material and information related to the exams. A formula sheet will be provided together with the exam. The formula sheets for the midterm and for the final can be downloaded from WEB. Note that missing an exam is an issue that yo u will have to settle first with the B. Com office. The course policy is not to offer make-up exams.GRADES The grades for the midterm and the assignments will be posted on WEB. Please check the course page whenever a new grade is available and immediately inform the instructor if there is a discrepancy. In accord with McGill University Charter of Students' Rights, students in this course have the right to submit in English or in French any written work that is to be graded. There will be 1 case study assignment in the course, and it should be done in group of 6. The case study is: Delays at Logan Airport. This case is included in the course package.A number of questions will be provided during the course for the case, which should serve as a basis for group discussion and case report. These questions will be of two types. One type of questions will have a calculator figure ( ) indicating the involvement of a quantitative analysis. The other type of questions are to initiate broader discussion of the case study based on the managerial insights that can be developed from quantitative questions, case discussion among the group members and use of strategic operations management and related concepts.The full case study report should not exceed 5-pages typewritten, one-and-half-spaced, using default margins and 12-point type. Your report should start with an executive summary (maximum 0. 5 pages), which summarizes your findings. The main body of the report should present a detailed discussion based on the provided questions and your analysis of the quantitative questions. Prepare an action-oriented advisory report, which presents concisely your analysis and recommendations for solution of the primary management problems.Make sure you demonstrate that you have thought through your recommendations and the effects on other related activities. Also demonstrate that you understand the concepts and tools from the class that apply. Clearly state your assumptions. Be select ive. Do not restate case facts. Summary tables in the text are encouraged for quantitative information. In addition to the report, you may supply any number of figures (visual representations of information contained in the text), and at most four exhibits. Make sure these are referenced in the text.Do not use the exhibits to violate the page limit. The report should stand alone, and the exhibits should provide only the documentation or details of a technical analysis. The exhibits must be easily understood and all variables defined properly and all assumptions stated clearly. Discuss limitations of your analysis or recommendations. These might include assumptions you made but do not feel comfortable with, or impediments to success that may prove more difficult than you expect. Discuss potential disadvantages of your recommendations.

Jacksonian Democracy Dbq

Kathy Dai M. Galvin AP USH Period 1 Jacksonian Democracy DBQ The Jacksonian democracy of the 1820s-1830s is often associated with an expansion of the political influence, economic opportunities, and social equality available to â€Å"the common man,† a concept of the masses which President Andrew Jackson and his newly founded Democratic party came to represent. The new administration certainly saw gains for the majority; namely, public participation in government increased to unprecedented levels, and several economic decisions were made to favor the people over monopolies.Beginning with their exaggerated portrayal of the â€Å"corrupt† 1824 election however, the Jacksonian democrats also left a legacy of substantial miscalculations in policies and acts of hypocrisy that conflicted with their claimed intents to promote and protect popular democracy. In particular, the dangerous implications of various political and economic policies, along with the deliberate disregard of social inequality, are aspects of the Jacksonian age that most clearly demonstrate discrepancies between Jacksonian ideals and realities.The political field saw the first advances accredited to the Jacksonian democracy in the forms of extended suffrage and increased government participation, but it also involved many questionable federal acts that conflicted with the vision of political democracy. With Andrew Jackson’s election in 1828 introducing the first president from West of the Appalachians, the common men that Jackson championed naturally arose to the political stage as well.States all across the country adopted universal suffrage for white males on their own in the 1820s, but Jackson indeed bolstered the democratic trend through influence in newspapers, popular campaigning, and even a huge inauguration party at the White House open to the masses. In terms of campaigning however, the election of 1828 was the first in which the political parties directly attacked eac h other’s candidates through the press.The increase in voter participation led to a negative pattern of smear campaigning that aimed more to sway the masses than convey the truth that a healthy democracy needs. Furthermore, Jackson’s presidency was characterized by use of the spoils system and the systematic rotation of officeholders. These stipulated that federal jobs were strictly given to loyal Democrats and that federal offices could be held for only one term. While these practices were meant to emphasize equal political opportunities and build party loyalty, they inherently promoted government corruption.In fact, the power that Jackson wielded by trading federal positions for party loyalty both overextended his executive power and practiced the same corrupt bargaining of office that the Democrats accused John Quincy Adams of in the election of 1824. Thus, the Jacksonian democrats dealt clear detriments and hypocrisies to the system of popular democracy that they s o strongly advocated, despite their encouragement of universal white male suffrage and participation in office.Similarly, the Jacksonian age affected the economy both in accordance with the Jacksonian ideal of equal economic opportunity and against it; an executive branch act and a judicial branch decision were made with the intent of favoring the people, but substantial opposition highlighted the negative side effects that undermined the Jacksonian goal. President Jackson represented the executive branch with his bold move of vetoing a bill which proposed a rechartering of the Second Bank of the United States.As conveyed by Jackson’s dramatic veto message on July 10, 1832 the democrats maintained that the national bank’s monopoly on trade catered too frequently to foreign and wealthy stockowners, thus posing a threat to the ideal of equal economic opportunity that they claimed to protect (B). The Jacksonians stuck with their vision of themselves in this sense, but opp osing reactions to the veto pointed out that the attack on the bank was unnecessary and dangerous.Daniel Webster’s reply to the veto correctly asserted that by raising the alarm about an encroachment of economic freedoms, the Democrats were really harming the stability of the economy needlessly (C). Webster’s analysis was proven accurate by the Panic of 1837, during which a bubble of inflation caused by the end of the national bank was abruptly burst, and several years of depression followed. The recession and unemployment caused indirectly by Jackson’s cancelation of the national bank did more harm to public economic opportunities than good, despite the Jacksonians’ passionate belief in the threat that the Bank posed.Also in 1837 however, Chief Justice Roger Taney’s Supreme Court decision of Charles River Bridge v. Warren Bridge was a decisive victory for the Jacksonian ideal of equal economic opportunity. Taney interpreted a 1785 charter for a br idge on the Charles River loosely so that a new bridge could be erected across the same river, thus dispelling a monopoly and financially benefitting the people (H).The Jacksonians evidently believed in their roles as the protectors of economic equality, but the results of the changes their administration made were again varied in agreement with their ideals. Finally, the Jacksonians most clearly drifted from their claimed ideals in the social sphere, as they actively neglected to guard the individual liberties of minority groups and women. The Jacksonian’s rosy call for extended suffrage only applied to white males, and the issue of slavery was deliberately avoided to prevent unwanted conflicts between the states.In fact, the Jacksonian administration even put in place a â€Å"gag rule† in 1836 that allowed Congressmen to file away abolition petitions without discussion because the Acts and Resolutions of South Carolina threatened independent state action if SC did no t receive national and sectional support in controlling its slaves (F). The slaves quickly lost any support from the proclaimed Jacksonian ideal of individual liberty when pitted against the preservation of the Union.Likewise, the administration did not hesitate to pass the Indian Removal Act of 1830, which revealed that grandiose Jacksonian ideals yielded to the American desire for new land as well. The Act forced thousands of Native Americans to resettle in the West, with no regard for their personal liberties either. Even President Jackson outright denied to protect the ideal when he refused to enforce the Supreme Court’s decision on Worcester v. Georgia in 1832; John Marshall had ruled that the Cherokee had a right to their land, but Jackson would not stop the army from pushing the Cherokee out of Georgia regardless.The only evidence of any agreement with the Jacksonians’ vision of guarding liberties is a romanticized painting of the Cherokee migration. The painted Cherokees appear comfortable, unified, and still dignified, implying that the painter must have either imagined this as the reality of the situation or painted an ideal version of the scene (G). The painting actually contrasts sharply with the chaos and tragedy of the Cherokees’ â€Å"trail of tears,† but it is important that the Jacksonian intent is present. Although the mixtures of realized and neglected Jacksonian ideals in the political and economic ields were more even, the Jacksonians’ goal to preserve individual liberty was not entirely lost in the social issues of the age. In conclusion, the Jacksonian democrats certainly believed in their roles as guardians of political democracy, equality of economic opportunity, and individual liberty, but their intentions were often misguided or secondary in the face of greater challenges. The few clear strides made by the Jacksonian age were interspersed with instances of failure in realizing its democratic ideals, particularly in the social sphere.

Auditing theory and practice Essay Example | Topics and Well Written Essays - 2500 words

Auditing theory and practice - Essay Example The company follows (assumption) international accounting standards (IAS) and international financial reporting system (IFRS) for accounting and presenting its financial statements. In addition, since the company operates in UK, all the relevant UK laws and regulations are applicable for its operations, financial statements development and reporting along with disclosure requirements. The company is facing stiff competition in the perfect competition market in which it operates. This has caused the company to reduce its selling price in order to remain competitive in the marketplace. This cost cutting has adversely affected the sales revenue growth rate and hence, the profitability. This is a prominent business risk that the company has been unable to satisfactorily deal with; as a result, the company has to bear a loss in 2005. In addition, another glaring risk is the ownership structure of the firm and demise of the majority shareholder Mr. Kale. This might lead to power struggle in the company which ultimately results in loss of productivity and negative politics. Together these five areas can be used to gather insightful information about the company’s internal control environment and its effectiveness in preventing, detecting or mitigating risks to the company. The control environment refers to the overall organisation structure and values system. The commitment of top management is mandatory, and control environment study provides assurance about top management’s philosophy and operating styles. These are reflected in company’s policies, strategies and operating procedures. The auditor should conduct detailed interviews with top management and should study the company documentation to gather information about the control environment of the company; as top management is ultimately responsible for implementing and operating the corporate governance structure for the company. Studying the control environment with a view to identify management’s