International Gecko

INTERNATIONAL GECKO AND ANTIQUE BUYER WE GUARANTEE A REAL TRANSACTION 15/08/12 International gecko and antique buyer Thank you for visiting our blog! Contact : Ichsan. Email   Ã‚  Ã‚   : [email  protected] com cellphone : +6281319518787 or +6285255966267 or +6287886022939 address  Ã‚   : Gading Serpong sektor 6, blok GB2 no 32, Tangerang, Indonesia We are International gecko and antique buyer from Indonesia wants to have a professional transaction with you, we are working globally to buy tokay geckos and antiques with the following criterias : TOKAY GECKO 1. Tokay gecko/gekko gecko species. 2.In good health. 3. Not wounded and has complete body parts. 4. The head of the gecko must be wider and bigger compared to its stomach/belly. 5. Sensitive and responsive. 6. Achieve the minimum weights and package. 7. Has the shape of a house lizard with red/green/white/purple spots. 8. Can stick to wall/wooden/glass surface. 9. Tokay is naturally fed and has a yellowish chest 10. No black magic PRICES DATED APRIL 16th 2012| | | PACKAGES| QUANTITY| PRICE IN INDONESIAN RUPIAHS| PRICE IN USD| 330-349 gram| 8 pcs/package| 15. 000. 000. 000/pce| 1,666,666/pc| 350-379 gram| 4 pcs/package| 20. 00. 000. 000/pce| 2,222,222/pc| 380-399 gram| 1 pce| 50. 000. 000. 000/pce| 5,555,555/pc| 400 gram up| 1 pce| 300. 000. 000. 000/100 gram| 33,333,333/100 gram| 500 gram up| 1 pce| 310. 000. 000. 000/100 gram| 34,444,444/100 gram| 600 gram up| 1 pce| 320. 000. 000. 000/100 gram| 35,555,555/100 gram| 700 gram up| 1 pce| 330. 000. 000. 000/100 gram| 36,666,666/100 gram| 800 gram up| 1 pce| 340. 000. 000. 000/100 gram| 37,777,777/100 gram| 900 gram up| 1 pce| 350. 000. 000. 000/100 gram| 38,888,888/100 gram| 1000 gram up| 1 pce| 600. 000. 000. 000/100 gram| 66,666,666/100 gram| net price, tax free (paid by buyer) * All contract is signed using Indonesian Rupiahs, but maybe converted to usd for overseas payment, the price of usd value is an approximate depending on Indonesian currency exch ange rate. * if the tokay is only 1 pce it must have the weight of minimum 380 gram to pass the weight examination, and also fulfills the other criterias as posted above. if it is below 380 g must be sold in package (see the list) * Currency exchange rate of the above calculation is Rp. 9000/ usd, and may   vary depending on Indonesian economic stability and exhange rate.

College and Herb Block Foundation

Of all your courses, activities, internships, and work experience, which one did you ? nd most rewarding or personally satisfying? Explain why. The most rewarding work experience that I have had was to work as a volunteer for the International office at Northern Virginia Community College. Personally, I considered volunteering responsible work because it requires time effort and commitment. Working as a volunteer with the International Office was meaningful to me because I was able to assist so many students in achieving their dream of obtaining an American college education.I was able to help the International Students and to give them a better understanding of the resources that NOVA offers to international students. Furthermore, my responsibility was to arrange student get-togethers and in so doing build a sense of community and cohesion. My purpose for volunteering was to assist international students, many of whom are away from home with very little support at a very young age, with making a smooth transition in to a new coulter. This is particularly important to me because I am a dual citizen of America and Pakistan and understand the difficulty of assimilating into a new culture.FUTURE GOALS Based on your current achievements and interests, describe the kind of work that you plan to be doing in 10 years, both in your career and in your community. My goal is to get my Masters in Information System and Operation Management (ISOM). I chose this major because I have strong curiosity to learn about Information System Technology. However, I am also interested in business. I am excited about my major because ISOM, which is a mixture of IT and business, will prepare me to be successful in the future.Furthermore, in 10 years, I hope to be working with Multi Complex Corporations well established in a successful career, after earning Masters in (ISOM) Information System and Operational Management. I am very confident that in next 10 years, I will be in a position t hat will to utilize my talents and use my skills to solve important problems facing our world today. I see myself inviting new and exciting challenges in ISOM field. Also, I believe that throughout my study I will be able to help my community by providing them information about IT skills and about its advantages which would encourage young people to learn more about it.How has a family member, mentor, or personal experience been in? uential in your life? My personal experience and family background have a strong influence on me and on my education. I am motivated to graduate college because neither of my parents graduated from college. I am only the second person in my family to attend college and hopping to achieve my goal of obtaining my Associates of Science in Information Technology and then attending a four years institution. Moreover, the hard work of my parents has always inspires me.In addition, I am very thankful to them for supporting me in my efforts in of obtaining an ed ucation. Form my cultural background perspective, very often girls are not allowed to get an education but I really appreciate my family for providing me the opportunity to get a good education so I can have a brighter future. In 2012, I graduated with 3. 8 GPA form T. C Willims’s high school and last semester at NOVA I finished with a 3. 4 GPA. I am very passionate about my studies.However, my financial situation has proven to be an obstacle in my pursuit of academic success. My financial situation does not allow me to focus solely on my academics; this is why I am applying for the Herb Block Foundation Scholarships. I hope through this scholarship, I will be able to finish my community college career without finances being a barrier to my success. With the help of the Herb Block Foundation I will forge a brighter future my family my community and myself and ultimately the world at large.

Carl Gustav Jung Essay

In this essay I will aim to demonstrate an understanding of Jung’s Personality Types by describing and evaluating his theory and show how they might be useful in helping me to determine therapeutic goals. I will also look at some of the criticism levelled at Jung’s theory,I think this allows the therapist,ie myself to better understand the positive from the negative. I am also of the opinion that detailing Jung’s early years and background play am important role in the overall evaluation. I have particular interest in when Jung met Freud and how this meeting of minds shaped or maybe changed their individual conclusions. I will cover this later in my essay. Carl Gustav Jung was born July 26, 1875, in the small Swiss village of Kessewil. His father was Paul Jung, a country parson, and his mother was Emilie Preiswerk Jung. He was surrounded by a fairly well educated extended family, including quite a few clergymen and some eccentrics as well. By the age of just six years old Jung started to learn Latin which started an interest in language and literature, especially ancient literature. Jung read several ancient languages including ‘Sanskrit’ the original Holy Hindu language book. Jung was a distant youth whilst growing up who did not enjoy his schooling years and was not competitive. Jung’s later education was in Basel, Switzerland where he attended boarding school where he found himself the centre of jealous pestering. Carl Jung began to use sickness as an excuse, developing an embarrassing tendency to faint under pressure. Carl Jung’s first career choice was archaeology; Jung went on to study medicine at the University of Basel. Whilst working under the well-known neurologist Krafft-Ebing, he established himself on psychiatry as his career. After graduating, he took a place at the Burghoeltzli Mental Hospital in Zurich under Eugene Bleuler, an expert on schizophrenia. In 1903, Jung married Emma Rauschenbach. He also taught classes at the University of Zurich, had a private practice, and invented word association at this time. (internet  search) In 1907 Jung met Freud. Freud would be seduced by the esteem and personality of Jung and would soon see in him the spiritual son that could guarantee the survival of psychoanalysis. The unwillingness of Jung towards the Freudian Theory referred to the role of sexuality in the psychic development. In fact Jung on no occasion completely embraced the sexual theory of Freud. From 1912 onwards Jung found himself more and more distant from Freud’s writings. By abandoning the winding and indirect of Psycho-sexuality, Jung would launch himself in the fields of spirituality and science which was understood by only an initiated few. Jung’s inner world became something for him to study and develop his theories on and during this time Jung evolved the goal of his psychology of individuation, which is the achievement of the self and other guide marks, such as the archetypes, the collective unconscious. Jung’s theory stresses the importance of understanding our personal unconsciousness (events, feeling, behaviour patterns that we have buried in our subconscious from our own direct past) and the collective unconscious (patterns, trends, traits, behaviours that all humans have no matter what background or culture have running through our lives). Whereas Freud believed the unconscious was suppressed by the human mind. Jung in the other hand believed the unconscious mind was where the conscious mind had its origins and where our psyche begins or is created from. Balance was the key for Jung, which he believed the balancing of the two sides is what drives us humans ‘towards’ or ‘away’ from goals. The foundation of the mind that consisted of the EGO (who we think we are); the SHADOW (the part of us that we deny or do not acknowledge) was developed by Jung. He continued to believe our mind was constantly developing or moving towards our true self (individuation) and this journey was fuelled by natural laws, the principles of opposites, that every aspect of our mind has an opposite force. The principle of equivalence that equal amounts of energy are given to both sides, and the principle of entropy, that everything natural winds down as energy is evenly distributed, eventually with the opposing side blending together creating a harmony. Jung believed that our  mind’s voyage followed a repeating in the ‘rites of passage’ for birth, marriage and death, mirrored throughout all cultures and peoples. Jung believed that this drive to move towards a state if harmony or individuation, was fundamentally important to us all. Jung spent a good deal of time and energy on the importance of dreams and getting to understand what their meanings meant to each individual. Jung believed that by understanding the imageries within our dreams we would benefit a better knowledge of ourselves. He indicated that dreams should not be interpreted too accurately, but considered for finding personal meanings in the imaginary or symbolism. Jung also recognised and identified two opposites of personality; 1. INTROVERSION 2. EXTROVERSION Introversion – when psychic energy is turned inwards towards our inner world. These people tend to be thoughtful people with reserved natures, preferring their own company and evading large groups, they may be cautious and uncertain, disliking change or new things, they may seem defensive and they like privacy and personal space and spend a lot of time in contemplation. Extreme forms of introversion have similar qualities to autism and some forms of schizophrenia. Extroversion – is when the movement of energy is turned outwards towards the outside world. An extroverted person would show interest in the outside world, they will be objective and frank with helpful and easy-going personalities, they like action and people around them, extreme versions of extroverts would be hopeless alone and not able to bear silence or solitude, needing continuous excitement and external inspiration to prevent boredom or unhappiness. Jung also identified four different functions (attitudes) of the mind; THINKING – when a person connects to the world via reason and intelligence. These types will have thinking searching minds, always questioning. They  will be good at judging things able to see the origin and results, and will reach logical decisions. They may be open and appear cool and detached emotionally, and will be good at adjusting to new situations. FEELING – when a person makes worth decisions about the world based on how they feel about something, putting ideas, points, and issues in order based on how they assess them and not on emotional feelings. Feeling people have a sturdy sense of traditional values and human connection is significant to them as they tend to be warm and creative. SENSATION – when a person relies sensory impressions – perceptions. These people rely on sensory impressions, how certain things appear, feel and sound. They tend to be mentally and emotionally stable people, taking things at face value, they can be seen as dull and boring which often be easy going and fun, with a calm nature. INTUITION – when the world is understood or interpreted in a particular way mainly through the unconscious – when people speak of having a hunch, gut feeling or instinct about something, this type of person is conscious of changes. Possibilities can appear distracted or ungrounded; they will get bored of uninterested or boring details which are often not practical. They can be creative and inspirational. Jung believed that a person is essentially an introvert or an extrovert and this remains equally fixed, however, an individual will rely mainly on functioning using one of these four modalities but that opposing function also had an impression on their relationships and behaviour and these functions may adjust throughout life. He combined two attributes and the four functions to eight different psychological types. Jung understood that most people are a blend of two or more types, and that understanding how your own personality type and that of people around you related to the world would offer a deeper understanding of yourself. For example; bringing you closer to individuation. Jung trusts that we understand and recognised the strengths and weaknesses of our mind; that we would improve and achieve balance. The functions and attitudes are also not fixed with one side of the  pair leading, the other becomes unconscious. Jung believed that the unconscious part then finds a way of ex pressing its hidden self. A person’s conscious orientation will be towards one of the four functions; the leading or principle function – this will decide how you respond to experiences. 1.The dominant or principle function – this will determine how you react to experiences. 2. Auxiliary functions – mainly conscious. 3. The opposite auxiliary – suppressed and partially unconscious. 4. Remaining generally unconscious Jung believed when the conscious function was solid there was a trend for the opposing function to break through into the conscious occasionally in the form of hysteria, phobias and obsessions. He believed in order to achieve balance one must work with the repressed function in therapy which in this case has echoed Freud’s theory on repressed feelings and emotions surfacing unconsciously. These combinations of psychological types, Jung formulated into eight types, combining the two attitudes with the four functions; Extroverted and Introverted 1.Thinking Type, 2.Feeling Type, 3.Sensation Type, 4.Intuitive Type The above generalisation was Jung’s way of providing a structure in order to begin and to understand individual’s behaviours and feelings. Although these types are still current they form the basis of personality or psychometric testing (Myers-Briggs) which is still in use today. I believe the significance of this information is that it is an opening point from which to discover and explore our own or clients mind using a structure. Jung maintains that psychological types are mostly inborn and not acquired through life’s experiences. I concur with this belief, However, Jung  recognised that personality types were influenced as a child advances through life by factors such as parents and the amount of influence each parent has over a child, and social factors such as school, peer groups surroundings. Jung also believed problems (mental ill health) arose when external influences forced children into a pattern that goes against the natural energy flow of a person’s mind or psychological type. As with Freud, most of the theories of early pioneers are quite impossible to prove or test due to no scientific way of measuring them. Also the amount of patients used was in very small numbers and little practical work was done. Jung’s work has given foundations to many modern psychologies including theories to develop and explore further and deeper, including words that have been accepted by the modern language. For example; * Psyche * Extrovert * Introvert * Archetype These are parallels with other great psychologies – Freud, as I already mentioned and discussed, and the work of Hans Eysenck a more modern theorist. Eysenck was the first psychologist to make this trait or temperament business into something more mathematical: he gave long lists of adjectives to hundreds of thousands of people and used a special statistics called factor analysis to figure out what factors trait dimensions carry the most weight. He took results of this work and created a test called the Eysenck Personality Questionnaire (EPQ) instead of making these traits either-or, like Jung did, he saw them as dimensions. His first trait dimension was, like Jung, ‘extraversion-introversion’. But rather than say you were one or the other (an I or an E), he provided you a score on extraversion-introversion. Eysenck based his theories on Galen, an ancient Greek theory which was created around two thousand BC. It is one of the oldest personality theories around. Eysenck added on the two basic dimensions of temperament (like Jung) and these were based on four types (unscientifically based on the types of fluids he believed were washing  around the individuals body) a sanguine type, cheerful, optimistic and easy to be with, choleric, quick, hot tempered and aggressive. A phlegmatic type temperament, slow people who had a tendency to be sad, depressed and have a negative view of the world. Much simpler and much less sophisticated than Jung’s theory; Eysenck expands this into three dimensions of personality; 1. Introversion – extroversion 2. Neuroticism – emotional 3. Stability and psychoticism With five further subdivisions; 1. extroversion 2. agreeableness 3. conscientiousness 4. neuroticism 5. openness The theme of four (opposing) forces repeats throughout cultures and across time, North, South, East and West, Earth, Fire, Wind and Air. In religion(used my own as my example!) we see recurrences of types, for example; The Father The Son The Holy Ghost or the Virgin Mother The Crone Archetypal images we can recognise and begin to understand. These theories have a degree of objectivity, whilst they may give different labels to the personality types there does seem to be agreement that you begin to understand individuals if you can assess basic similar categories or repeating personality traits. Like Jung’s theory, and the teachings in the Bible (parables) perhaps these theories have value as a way of forming a framework for us to ask question, and discovering more of ourselves. CONCLUSION Jung believed each personality type or psyche was influenced by another, it is logical to assume that in all human relationships, mainly within an analyst/patient relationship, the analyst may encourage the patient so a subjective conclusion or true individuation may not be achievable. I feel it is important to recognise as Jung did that these types are not fixed and that a person’s personality or psyche changes throughout life and that energy flows and fluctuates between the opposing sides of our psyche so we understand that a person does not fit neatly into one of the boxes. Jung created this structure or framework to help work towards understanding of our own psyches and how better to relate to the world and people around us. Understanding how a person or patient feels, reacts and relates is obviously the first step to the beginning to help them. Being able to plan a patient’s healing journey will be more effectively tailored to them if we have a good understanding of why they think or feel the way they do and help them to understand this too. Jung believed that in order to heal, people need to learn to listen to messages from the unconscious mind, to follow their own path and think independently, and that in order to become a competent analyst you must ‘first understand yourself’ in order to efficiently help a client and to determine therapeutic goals,This is an ongoing journey of self discovery which this course is bringing out in me. BIBLIOGRAPHY Chrysalis – Diploma in psychotherapeutic counselling – year two – Module Three Carl Jung Resources, 2014 http://www.carl-jung.net/ What Freud really said – David Stafford-Clark WWW.Philosophy.lander.edu (Internet research) Wikipedia (Internet) Carl Jung – Dr. C. George Boeree http://worldtracker.org/media/library/Psychology/Boere Hans Eysenck – Dr. C. George Boeree http://worldtracker.org/media/library/Psychology/Boere Introducing Jung a graphic guide – Maggie Hyde & Michael McGuinness Personality Types: Jung’s Model of Typology – Darl Sharp

Foreign Policy Analysis And Random Actor Model Essay

Foreign Policy Analysis And Random Actor Model - Essay Example Policies are value expressions or better still preferences that represent future preferences against others. However, a nation has her foreign policies as decisions that point to the future on accounts of other nations as against her internal decisions (Kent, 1969, 96). The analysis revolves aroundthe assessment of international as well as internal domestic political environment. It also entails setting goals and determining the options on foreign policies. Therefore, through foreign policies, a nation’s internal politics are linked to the external decisions made by other states or decision makers.Actor models are basic tools of applications that are used to evaluate the eventual performance or outcome by a specific policy decision taken by an individual or in this case a state. The applications are more relevant and dependent that manual analysis of the policy performance. The models are differentiated by the actor focus and specifications. In the Random Actor model, the two components that matter are the game and the decision. While in the decision aspect the model reasons and chooses among many available choices, the game aspect entails the logical evaluation of the decision adopted. Rational actor model involves the players taking decisions on policies based on thorough scrutiny as well as applying the notion that governments act from a rational perspectives. The illustration however reveals that it is not always the case that the two will act concurrently for the welfare for both concurrently. A repeat of the game reveals a inanimate change of decision s by the parties to maximize on their gains. Nevertheless, optimal gains are seen to be realized in the cooperation efforts as well as in the rational decision s that will benefit all. Rational analysis evaluates government’s decisions and policies on the available facts that were applied while adopting and designing the policies. It is a purposeful behavior which entails acting at the influenc e of reasoning (Kahler, 1998, 921-922). The objectives also are evaluated in analyzing what rational interested that the governments behavior imply. The model asks whether the government decisions were meant to maximize the benefits in comparison to the options forgone. Moreover, the model evaluates the nature of interactions based on strategic analysis. Rationality therefore implies that the actions of a player, in this case the government, are somehow connected to the intended goals or objectives. Ethical behavior in decision making may not necessarily imply rationality (Slantchev, 2005, 1). Whenever a government intends

Business Ethics Corporate Social Responsibility Assignment

Business Ethics Corporate Social Responsibility - Assignment Example Their importance is hierarchical as explained above. That is, from top to bottom. 2. The potential costs of such an investment is that a lot of money will be pumped into carrying out research that is related to development of medication that can be used to treat the river blindness disease. The revenue likely to be generated from the sale of this drug is likely to be lower than the money invested. However, the benefit of such investment is that millions of lives would be saved. This would help the company to create trust among different stakeholders. In the long run, this drug is likely to generate profits when people realise its effectiveness. 3. Indeed Merck could justify this investment given that their operations are guided by their value system which posits to the effect that medicine is for people not for profits. It is important for Merck to convince the shareholders that profits can be reaped from the sale of the drug in the long run after people have first gained trust in th e new drug. In order to make such a decision, it is imperative for Merck to show other shareholders that the health of the targeted people is more important than the company’s profit oriented goals. 4. ... These employees value the life of people hence they would not support action that jeopardises the live of the targeted people. If the decision to develop the drug is made, then employee loyalty is likely to decline since they would also have a guilty conscience that they are selling a drug that is not safe to people. 5. If the decision to develop the drug is made, there is likely to develop media hype that is likely to tarnish the image of the company. There would be a public outcry that the company that is supposed to be saving the interests of the people is now putting its profit oriented goals ahead of the health and safety concerns of the targeted people. The company is likely to lose its credibility since it would be jeopardizing the lives of the targeted people. As aptly stated by its value system, the company should not prioritise its profit oriented goals ahead of the interests of the people who are supposed to benefit from the drug offered. On the other hand, if a decision n ot to develop the drug is made, the company is likely to gain the trust of people since it would have proved that it is oriented towards the needs of the stakeholders. Indeed, there might be a public outcry from some sections of the society but this decision is justifiable since it does not aggravate the situation. A lasting solution is needed to solve the problem at hand not decisions that are likely to impact negatively on the targeted people. 6. Merck had an ethical obligation in as far as the development of the drug was concerned. First foremost, it is Merck’s responsibility to establish the impact of the drug on the targeted people. Even if the drug had a small

Literacy and ESOL Theories and Frameworks Essay - 1

Literacy and ESOL Theories and Frameworks - Essay Example those delivered by literacy and numeracy curricula, which following advancement of technology have extended from being preserved in the classroom setting to being part of everyday discourse. Literacy and numeracy have been attributed to practical application of knowledge and skills for tasks that are undertaken everyday and for effective participation in places of work and in civic life, though their destinations are not clear. ESOL therefore is mainly delivered to adults studying in adult communities, in order to improve their written reading and spoken English skills. ESOL, numeracy and literacy share a number of established features, which include methods and tools for assessment of skills standards and subjects, and a national assessment system. This assessment is important and provides an access to other subjects in the curriculum, as well as providing a wide social context participation. Criticisms are focused on the narrow scope in terms of its methods of testing and curriculu m. Therefore, like in any language, there are four basic skills in ESOL, which are classified into two, productive and receptive skills. Reading is a receptive skill and will be discussed in relation to ESOL (Spratt et al 2006). According to Davies, and Pearse (2000), any teaching process involves understanding how the students learn, and from the cognitive to the behaviorist view, it can be generalized that teaching provides students with a chance of connecting with the teacher’s content, a way through which the teacher gets to know the conceptions and what the students have learned through tests. The teacher is able to support the understanding of the students also using various concepts such as using charts to make the knowledge structure clear and can use other learning strategies that are cooperative to improve the social aspect. Teaching can also incorporate learning that is based on problems to familiarize the learning environment to the real world. An ESOL lesson therefore

How horses were used in world war one Essay Example | Topics and Well Written Essays - 750 words

How horses were used in world war one - Essay Example The perceived value of animals in wars which had always been gigantic prior to WWI went through some changes. However, saying that horses did not play a valuable role in this war would be empty mockery. This paper aims to establish this opinion that WWI hugely influenced human and animal interrelationships by the way horses were used in the war. It will also highlight different ways in which horses were used. This paper purposed to explain the interrelationship between humans and horses and ascertain that indeed this interrelationship still exists and is still important. Horses are strong animals. They are able to travel great distances, carry heavy loads, endure long hours of travel and work, that cannot be managed by human beings. They are fast compared to human beings and thus were majorly used in sending messages. History shows that cavalry units or warriors mounted on horseback formed an essential constituent of a military force. It is claimed that â€Å"the best horses were taken by the cavalry† (Breverton). The greater the number of horses, the stronger a military force was considered. This is before the vulnerability of animals to modern artillery was much of an issue. However, horses continued to be used in WWI because warfare was also going through important changes in this time period. Warfare used in WWI had not been used before, so not much was known by the combatants about the vulnerability of animals before machine guns or tanks. It should be remembered that this war changed the concept of armed conflict. This is because it rep resents a very important transition from the use of horses to modern artillery. WWI was started with cavalry forces, but the favor shifted from horses to machine guns over passing time. This shift also occurred because â€Å"supplying the fodder for horses and mules was a permanent problem† (Breverton). WWI marks a transition period in human and animal interrelationships. This means that humans did not use horses as

Human Resource Management policies and techniques Essay

Human Resource Management policies and techniques - Essay Example The term, Human Resource Management had it origin in 1970s. However the concept of management of the organisational resources pertaining to the welfare and maintenance of manpower has received the attention of mangers of institutional entities since periods dating back to the centuries. This view is supported by the fact that even in 1800 BC itself, 'minimum wage rate' and 'incentive wage plan' were included in the Babylonian Code of Hammurabi (Ashwatappa K 2002, p.16).However after the second Word War, the approach over the management of personnel widened from mere welfare to more broader visions like development, control and professionalism. By the end the last century, Human Resource Management acquired a real professional perspective and scientific discussions were initiated in the corporate world leading to formulation of accurate management technologies. The Human Resource Management Challenges were scientifically identified and Development tools for Human Resources were lately discovered. The term, Human Resource Management is often mixed in ideology, with the term Personnel management. Though appearing similar in the outline, Human Resource Management differs from Personnel Management both in scope and orientation. Human Resource Management considers manpower as an important source or asset which can be utilised in favour of the organisation, employees and the society. It has a mutually benefiting approach benefiting the job provider, the worker and the society around the work environment. However Personnel management has a limited scope and an inverted orientation. The sole consideration of the manpower as a tool to be amended and utilized for the mere benefit of the organisation is the limitation in the approach of the concepts defined under Personnel management. Due to this circumscribed nature of the concepts under Personnel management, it was gradually replaced by the broader concept of Human Resource Management. The acceleration of this replacement across the globe was triggered as the largest professional organisation in the field of management, The American Society for Personnel Administration (ASPA) changed their name to The Society of Human Resource Management (SHRM). The Importance of Human Resource Management The importance of Human Resource Management is quite vital to make an organisation sustain in the corporate competitiveness of modern business. Human Resource Management would help an institution to get prepared and adapt to the continuous innovations in the corporate world. The maintenance of a state of the art Human Resource Management programme and policy would help institutions to attract quality manpower. Appropriate and optimised supply of skilled personnel can only be ensured through an accurate Human Resource Management Strategy. The efficacy of the trainings and other capacity building processes to be molded for the benefit of the organisation needs proper planning. These Human Resource trainings would prepare the work force to be ready in advance for the ever changing requirements of the industry. Another key benefit of proper Human Resource Management is that it would motivate the team and continuously upgrade them with relevance

Organ Donation Assignment Example | Topics and Well Written Essays - 1000 words

Organ Donation - Assignment Example Apart from this, the assignment will also highlight the Catechism belief and other religious belief regarding organ donation. In accordance with Paul II (2000), Catechism of the Catholic Church assumed that by donating organs human can save the life of other human beings. In this regard, Catholic believers have shown their respect for the human life (Paul II, 2000). It also defines their dignity for each human life. Moreover, as per Catholic believe it has been observed that organ donation is completely acceptable if the donor in this context does not bear any risk regarding his/ her life. On the other hand, it is apparent that organ donation is treated as a noble act in Catholic culture, thus donating organs after death is completely acceptable and legal in case of Catholic culture (Paul II, 2000). As per the observation it has been revealed that organ donation is considered as a gift in case of a Hindu culture. Moreover, it is perceived that Hindu culture usually donate their organs only after the death. Apart from this, it has been evident that thousands of Hindus have saved human life every year by donating or transplanting organs to others (NHS Blood and Transplant, 2012). On the contrary, in case of Islamic culture, it has been observed that in the Islamic religious book there is nothing specifically mentioned about organ transplantation. However, in order to identify the reason behind the issue, it has been recognized that organ donation and transplantation are the modern developments of medicine science, thus it has not been written on the Quran (The Ministry of Health Malaysia, 2011). According to Bresnahan et al., (2010), spiritual values and beliefs are the major barriers, which can pose obligations for families in case of organ donation (Bresnahan et al., 2010). It was observed that the United States and China have developed their medical science in order to reduce the mortality rate of human being by

School-Based Physical Education Programs and Childhood Obesity Essay

School-Based Physical Education Programs and Childhood Obesity - Essay Example A growing segment of the population for which obesity is becoming a serious problem is school-aged children. Current research shows that obese children perform worse academically than normal weight children. Obese children affected by deteriorating physical and mental health lack the ability to stay intellectually focused in school. Thus, childhood obesity in the context of educational settings will be the focus of this dissertation. Specifically, this study will delve into the subject matter with a particular focus on African American female high school students. Furthermore, the focus of this study is the connection between the efficacy of exercise programs and regimens for school aged children. The United States, like other countries, depends upon having a healthy youth base to take over and eventually lead. If we cannot reasonably conceive that our youth will be healthy enough to lead, that presents substantial political, economic and national security problems. More fundamentall y, however, as adults, we represent the first and last line of defense for children as their caregivers. In this regard, the role of caregiver is not merely relegated to children’s parents, but also their educators, and those in the community. According to the Centers for Disease Control (CDC), when students are physically unhealthy, they are also at risk for deficiencies in other areas pertaining to their health including mental health, intellectual health (ability to learn), and the ability to socialize. Further, the CDC observed that a sick body often translates into a deficient ability to stay focused, learn in school and grow (Centers for Disease Control, 2012). Attending school is not exclusively meant for studying the subject matter, but also for enhancing individual and social growth. Thus, mental health can rarely thrive, without physical health, since physical health ultimately affects learning ability (Bailey, 2006). Thus, there are several potential positive socia l outcomes that can arise from this study. First, by investigating the relationship between childhood obesity and the efficacy of physical education programs, answers can be provided to a number of related questions. The answers can provide information to educators and administrators as how they can alter current educational methodologies and pedagogy to effectively create physical, mental, intellectual, and social environments that are conducive to youth development. Second, such a study will further a dialogue about the importance of applied educational research into topics that are not traditionally thought of as germane to education such as physical education. This study has potential to demonstrate that adequate physical education programs are necessary to support physically healthy students, which will help to facilitate improved health in other categories that ultimately affect learning outcomes. Early childhood through adolescent years mark the most critical physiological, p sychological, and physical development periods (Belgrave, 2009). Thus, without good physical health, the corresponding steps of individual growth can be disturbed, and growth can be stunted to the degree that youth can fail to thrive in the educational setting with respect to actual learning, as well as feeling secure in their bodies. Background The broader discussion of how to tackle childhood obesity, especially in the

Executive Summary Essay Example | Topics and Well Written Essays - 500 words - 16

Executive Summary - Essay Example The graph below shows the increase in illegal apartments in New York between 1983 and 2013. Despite the opposing views on illegal housing units and its impact to New York, reforms are key to ensure that people access affordable safe habitable housing, as opposed to expensive and luxurious housing. The DOB issues annually more than 4,440 violations for illegal conversion of basements, cellars, and attics: - which are not fit for human occupancy due to health and safety risks. These violations can end only by adjusting the The New York City Building or Housing Maintenance code, Article 5- Occupancy of cellars and basements. Amending the policy will guarantee that the priority of the city council to ensure safety for its tenants is achieved. City officials mandated to provide proper and affordable housing are required to consider this proposal to make sure that no city dweller dies or falls sick due to the pathetic unsafe conditions of the illegal housing units. Suggested opinions to warrant safe housing units include introducing policies on; Asthma free housing, issuing of rental permits, yearly remodeling to maintain policies, and provision of adequate finances for building safe units. These measures ensure equality and safety for all the tenants who are inconvenienced by the existing policy regulations. Stakeholders’ decision to permit these changes will effect change and eradicate conflict with authorities Political and financial constraints may delay the achievement of the above suggestions. However, it is necessary to consider these options to increase the sustainability of the reforms. Political goodwill towards this policy will guarantee fairness and equity for the tenants and give room for other amendments of this nature to ensure a comfortable nation. With this effect, institutions have the responsibility to address

Public Schools Segregation Essay Example for Free

Public Schools Segregation Essay I was recently struck by one of the political cartoons in the SacramentoBee newspaper, which presented an image comparison of drinking fountains in two schools. It quickly reminded me of the racist Jim Crow laws from the 1880s-1960s and how racial segregation existed almost everywhere in the United States at that time. However, I realize that this cartoon doesn’t portray the concept of racial segregation with a Jim Crow joke, but it makes a commentary on social segregation among public schools in the United States today. I slowly realized that all American public schools are not the same due to funding. The huge difference exists in the public school system because their funding is associated with local property taxes. If a school is located in an affluent area with wealthier residents who pay high property taxes, schools will receive more funding (School Funding 1). Do you think this system is fair? If I ask affluent parents, they probably would answer that they pay high property taxes, so their money should go straight to nourish public schools in their areas. Meanwhile, if I were to ask parents in low socioeconomic areas, they would say that funds should be distributed from the state and not by the county, which would help in reducing the inequality between schools. Although sharing funds is not fair for many affluent people who pay more taxes, we should encourage state governments to aid the poorer schools more because it helps to reduce poverty and prevent crimes in lower income neighborhoods. The first reason that poorer schools should get more funds is to reduce poverty. People in low-income areas might not get the direct effect from school funding, but in the future, their kids will be benefited greatly. For those in the low income bracket, education can be a legitimate way to help them climb out of poverty. However, in reality, most of these poorer schools today are still not treated equally as their richer counterparts. Lisa Black, Chicago Tribune reporter reviewed the vast difference between two public schools in the Chicago area to illustrate this point. The first school, Taft Elementary School in Lockport can’t offer students any arts, language or technology classes because of the limited budget available. Meanwhile, Rondout Elementary School, near Lake Forest, offers language programs such as Spanish in every grade including kindergarten. Most students use laptops in the class, and they can enjoy band and chorus classes. They can choose to study various art, drama and dance as well (Black 1). If poor children had the same opportunity as their counterparts, imagine the growth it could represent to them educational. If they enjoyed studying, they could move on to obtain higher education by attending to colleges, meaning better-paying jobs. Therefore, funds should be available for all people. Young minds deserve the opportunity to choose the programs that they want to study. They should be able to study art and any other subject, as they desire to, regardless of how much property tax their parents pay. In general, I believe that a good education is the foundation that can pave the way to a better quality of life. Aside from reducing poverty, preventing crimes is another reason that poorer schools should receive more funds. Crimes in lower income areas derive from being unable to sustain a decent living. These types of crimes can be directly connected to a lack of education and opportunity. Geoffrey Wodtke, a sociologist at the University of Michigan, mentions in his article that kids in poor neighborhood have less chance to graduate from high school (Wodtke 1). He also states: Poor neighborhoods are isolated and racially segregated, with none of the quality schools, day care, grocery stores, pharmacies, and parks that can help promote a child’s development and academic achievement; and they are disproportionately smoggy, crime-ridden and dilapidated. All of these factors, the researchers note, have been linked to poor performance in school, often culminating in dropouts. (1) Wodtke claims that poor neighborhoods affect school performance, and this can impact a child’s learning directly. Some children quit the schools because they have no interest in schooling. Dropping out is and having no high school diploma will limit a job opportunities. When they are not qualified for many jobs, they can’t escape the pitfalls of poverty. Therefore, some of them end up finding illegal ways to make money while others affiliate themselves with gangs (Wodtke 2). This is the reason why school is so important, because it is a good place to start children on equal footing educationally with the chance to better themselves in the future. However, schools in low-income areas still need more funds to afford having a variety of programs such as language, art and sports. Schools also need to be able to hire and retain qualified teachers. Moreover, every school should be able to afford sport programs, which is a good physical outlet for youthful energy and encourages good health and teamwork. Art programs should also be available because they provide an outlet to express creativity. A wider variety of activities and educational alternatives can create brighter and more promising futures if given the opportunities. These children can become doctors, football players or artists in the future as long as they get a fair amount of support from the beginning. It’s difficult to change the living environment in poorer neighborhoods, but we can start by improving the school system to reshape the future of that community. Some people think that pouring money into poor schools is wasteful. They believe the reason schools become poorly performing ones is because they are full of under-achieving students who lack interest in the curriculum. Even if some schools get more funds, it will not change anything. It’s like treating symptoms, but not starting at the root of the problem. They believe that the government should provide more funding to schools with higher achieving students who potentially will become successful contributing members of the community. In other words, the state government should invest in the right schools and students. However, I believe this thought to be completely wrong. People who believe this will never know the potential of students in lower-income schools unless they are given a fair and equal opportunity to succeed. If poorer schools receive more funding, they will be able to provide better facilities and a stronger variety in the curriculum. These factors would increase the chances that we see more students grow into productive and successful adults despite coming from lower class surroundings. When every school has the same resources and variety of programs available to their youths, political cartoons like this one will be a thing of the past because the educational system’s inequalities will no longer be a joke. We should call for action on the funding to reform poorer schools because education can help in reducing poverty and crimes in these neighborhoods. Although affluent parents who work harder and pay more property taxes might oppose an idea of distributed funding to poor schools, they should think about economic consequences. If a gap between rich schools and poor schools is still expanding, how can the children of today become responsible adults in the future? If this country is the land of freedom and opportunity for everyone, I should hope that schools would be the first place to start by giving equal opportunities to all children. Poorer schools should receive equal opportunities like those of the children in wealthier communities. Schools should be a sacred place where all children of any social standing are afforded the same opportunities of unlimited educational growth. The more we see children shine in their youth, the more likely they will rise up to become successful in the future and this will help strengthen the future of the United States’ socially and economically.

Impact of Minimalism on Post-minimalist Movements

Impact of Minimalism on Post-minimalist Movements Early in 1960, Minimalism was as an abstract movement in the subject art. It also dismissed the very idea of both subjective as well as relational painting, the intricacy of Abstract expressionist facade, as well as the other elements of action painting such as the poignant polemics and zeitgeist. Minimalism debated upon the point that excessive simplicity captures the entire sublime representation which is a prerequisite in the art. Minimalism in painting is linked with painters like Frank Stella. It is opposed to the modernist movement but can be further interpreted as a forerunner to the post modern movement. Process Art During the mid 1960s, Process Art was regarded as a creative movement in Europe and the US. The drip paintings of Jackson Pollock have its roots. On the other hand, the employment of the blessing has marked coherence with Dada. The prominent themes in the process of art movement are transience and change. As per the Guggenheim Museum, in the year 1968, Robert Morris had a revolutionary exhibition and essay ascertaining the movement . The process artists were also a part of the issues attendant to the body, the improvisation and the random occurrences, as well as the liberating qualities of certain nontraditional materials like latex, wax and felt. Various techniques such as hanging, cutting and dropping and other organic processes like condensation, growth, decomposition or freezing is used to create various irregular, erratic and anomalous forms. Land Art Land art or earth art as an art movement gained popularity in the US in the late 1960s and 70s. Robert Smithson also called it as earthworks. In this form of art, the art work and the landscape are linked accordingly. Further, such form of art is created using natural paraphernalia like soil, pebbles, rocks (boulders, stones and bed rocks), other organic materials such as branches, leaves, logs and water, along with the introduced materials like metals, concrete, asphalt, other mineral pigments etc. The landscape is considered as the means of creation and hence the sculptures are not placed in it. Many a times, the earth moving equipment is also involved. The works are located away from the civilization and most often, exist in the open, in order to abrade under the natural conditions. The initial works, created in the deserts of New Mexico, Nevada, Arizona and Utah are only present as photographs and video recordings as these were evanescent in nature. THE MOST RADICAL CHALLENGE TO TRADITIONAL CONCEPTS OF SCULPTURE The perceptual as well as structural changes in the forms define a new movement in the art. The changes further make the movement innovative. However, if we consider Robert Morris essays Notes on Sculpture, then the prominent changes in the form are just the distinct extensions of a mere change in the relevance. Post the year 1945, changes in global politics and the recognition of a mans disastrous capacity as witnessed via holocaust and other atomic warfare had sparked off a restructuring of the relevance in art. The other gestural and organic forms of Abstract Expressionism were a result of the surrealism of the years of pre-war, similarly like the art of the 1950s era, which held a place of prominence for almost a decade. Further, the art of 1960s also witnessed an innovative restructuring, which was based upon a change in theoretical, social and other various political practices. The stirring art of the 1950s, 60s and 70s found relevance in the necessity of reconstituting the object as art. Moreover, a new stress upon the object, the adjuration of the allusion as well as metaphor, also finds its traces in several movements of the 60s as well as 70s. The conventional and traditional forms of painting and sculpture had also undergone a transformation. Moreover, the artistic expression of new forms of Fluxes and Conceptual Art also witnessed a restructuring. In 1960s and 1970s, the Post Minimalism and Minimalism as well as the land art forms of sculpture came into existence. These underwent a complete transformation in terms of perception, form and structure. The contemporary concepts of sculpture were contributed by each movement, individually. Minimalism being the first among the movements, called to question the various traditional concepts of spatial concerns, figuration and the originality of the artist. Moreover, by conducting an investigation of the change in the form as well as to how the change in the minimalist sculpture was viewed upon, its evident that the most vital challenge to the traditional concepts of sculpture were provided by Minimalism and further, these also served as the effects on the aesthetics of Post-Minimalism and Land Art. Minimalism helped in bringing the concepts of sculpture which were traditional in nature, so as to understand the challenge. It made the understanding of the arts under the category of Minimalism. The beginning of Minimalism in the year 1960s was a jargon which was associated with 5 various artists:- Donald Judd, Robert Morris, Dan Flavin, Carl Andre, and Sol LeWitt. In spite of the fact that the work of all the artists had same and general attributes, none of them accepted the title of Minimalist, probably for the reason that it connoted a reduction in the form. Further, the attributes which governed the Minimalist art were theoretical as well as formal as minimalism stripped the personal forms, gestures and focus on the object. The changes towards essential and strong forms was a denial of the illusory and the descriptive work during 1950s and was further expressed via using geometric and other rigid patterns. Since the symmetrical and geometrical are the kind of forms which are ea sily perceived in ones mind, Morris states that the stress upon Geometric was a pretty natural tendency while one drives towards a higher concreteness. The evolution from the gestural and illusory forms during the 1950 does justify the three dimensionality of Minimalist art. In his essay Specific Objects, Donald Judd tells that the three-dimensionality of works forms an original space and also removes the obstacle of illusion which is found in the conventional forms of European artistic tradition. Though the application of perspective helps in creating an allusion of space in the painting, the three dimensional forms on the other hand, help in removing every kind of allusion, thereby just leaving behind the object. Judds ideas were not new concepts entirely. The concern of Minimalist for the object got originated in flags and targets of Jasper Johns who discarded the figure-ground relationship which was found in the traditional paintings by making the extension of the object represented at the canvas edges and by blurring the lines in between the objects and subjects represented. The discarding of the figure ground relationship was done by Frank Stella who deployed the notion that a painting is just what one sees and his painting was based upon the same. Judd and Stella also laid emphasis upon the sentiment of wholeness in their work. The whole idea for Stella was a complete visual work and to view the whole idea was to view the paint on the canvas. Donald Judds work on the other hand required maintenance of a sense of wholeness, which he believed was lacking in the traditional form of sculptures. Judd in his writings on new sculptures of 1960s asserts that the image, shape, surface and color are not scattered or dispersed, but are rather single in the Minimalist sculpture. Further, there are no moderations in parts and areas, as well as any sort of transitional and connections areas. Nothing is neutral as well. Judd also worked upon the simple and plain forms in order to create unity in the pieces. Moreover, his notion of wholeness via structure and form was also exemplified in the year 1969. Despite the fact that the work comprised ten separate forms which were attached to the wall, all the forms were regarded and read as one piece . The unity to work is also provided by monochrome copper surface as well as the geometric forms repetition. Further, the space in between the mounted units reverberate the measurements of ten copper forms and are read as an element of the sculpture. The Untitled 1969 still remains like an object, inhabiting the three dimensional area of the gallery. During the 1960s, Judd laid stress on the three-dimensionality as well as a prominent aspect of the aesthetic minimalist sculptural, which was involved with the extremely popular theoretical and philosophical practices of structuralism and phenomenology during 60s. Further, the investigation of the functions of a form in space and that how a human beings behavior is resolved by different structures was the basic aspect of the minimalist sculpture. Moreover, Minimalism not only focused upon both, the object as well as how an art object is ancillary to its environment, context and placement for its reception and meaning. Minimalist sculpture and its relationship with the spatial environment is probably the most profound challenge which the Minimalism had presented to already existing ideas of sculpture. Minimalism left the focus on verticality by fully discarding the plinth and focused on the horizontality of forms, unlike the traditional sculptures which were represented as abiding their very space on the plinth. The shocking work by Carl Andre, Equivalent 1966 had replaced the plinth with a certain sculpture which re-echoed the shape of plinth. The sculpture abolishes the traditional beliefs of vertical, upright and figurative representation of the sculpture, as it is made from mass produced firebricks and is placed in horizontal rows. The viewer can inhabit the temporary space, as its placed on the floor directly and is also removed from the plinth for there remains no spatial difference in the gallery floor, the art work and the space inhabited by the onlooker. By eliminating the base and shifting the directionality of sculpture, Minimalism drastically altered the relationship not only between the sculpture and the surrounding space but also the relationship between the sculpture and the viewer. Minimalist sculpture also examined various other phenomenological sensations via structure and material of work, apart from exploring the spatial relationships and three dimensionality. Dan Flavin makes use of light to create space and to articulate in his work Monument for V. Tatlin, 1966. Flavin examines the creation as well as continuing of the space via elaborate plays on shadow and light. The sculptures castes a phenomenological affect on the onlooker as the effects of color and light changes the space which is inhabited by the sculpture. Monument for V. Tatlin, 1966 highlights the interest of Minimalist in using new industrial materials similarly Like Andres Equivalent VIII, 1966, but it also lacks specificity of origin. The materials produced in mass such as metal sheets, fluorescent bulbs and firebricks aided the Minimalist artists in creating works where the artists presence was obscure. The Minimalist aesthetic tends to be inclined towards an artists persona, unlike Abstract Expressionism. It was geared more towards the artists absence and also offered a thorough disconnection in between the work and the artist. The Minimalist artists Donald Judd and Sol Le Witt created a sculpture with the approach of anti-rationalism where the expressions of the artist were the most important, rather than the way of expressing them. Perhaps this was the influence of the 1979s Barthes text Death of the Author. The impersonality of the Minimalist aesthetic is exemplified by the Five Open Geometric Structures. Sol LeWitt, in his w ork has maintained a notion of impersonality by carving detailed instructions of the art works which are needed to be carried out by his assistants. LeWitt also created instructions for the forms in the Five Open Geometric Structures, but he didnt took part in any of the aspect of their construction. The artists correlation with the work was eliminated completely, thus leading to a drastic makeover of the artists physical presence in the work of Jackson Pollock and the Abstract Expressionists. For claiming Minimalism as one of the most fundamental affront of the traditional sculpture, it is necessary to also examine Minimalism in the historical context which is much wider. During the 1960s Minimalism was regarded as the new sculpture. It was also essential to recognize that the contents of Minimalism were also present in the earlier as well as the other artistic movements. The focus of Minimalisms on the object was a notion which was also pioneered by Jasper Johns. Exploring the spa ce and other scenarios can also be traced to various other artists and sculptors, which also include Anthony Caro, the one who challenged traditional sculptures verticality. The boxes of Joseph Cornell were not similar to that of Donald Judds cubes as far as exploring the phenomenological was concerned as the former was working on smaller scale. Minimalism was made fundamental by the combination of the ideas that were brought forth via earlier forms of sculpture and the fact that the combination of these ideas was manifested in just a single aesthetic sculpture. Therefore the notions of visual and form perception were brought together by Minimalism, which at the same time also examined the philosophical and theoretical guidelines of anti-rationalism, phenomenology and structuralism, by making use of the new industrial materials. The Land art can also be read as highly fundamental sculpture during 60s and 70s, if the association of phenomenological with immensity is recalled, in spit e of the formal differences of traditional sculpture and a reference to the ecological movements and the contemporary environment. CONCLUSION By determining the impact of Minimalism upon Post-Minimalist movements of the late 60s and 70s as well as Land Art, it is evident that though Minimalism was deprived off its stimulus during the late 1960s, the reactions as well as the ideas of the movement afflicted the forms which were assumed by the later sculpture. Morris in his essay Notes on Sculpture, explains that art undergoes constant changes in its structure and perception. His notion of the perpetual change is considered the best way of examining a basic impact of Minimalism upon the traditional notions of sculpture. The emergence of minimalism during 1960s also witnessed a rise of civil rights and feminist liberation. However, despite a change in the form, the idea of the process and the Vietnam war was regarded as a completely different era unlike the consumer -oriented and the conservative one. The 1960s object of primary importance was replaced by the notion of fragment and process. Minimalism had to suffer due to a re structuring of the probable relevance of the object. However in spite of the change in the form and implementing the new materials, the creations after 1960s used the knowhow of Minimalist aesthetic and hence the involvement and understanding of Minimalism and Land Artist , as well as Post-Minimalists describes the influence of radical Minimalism for creation of sculptures during the 1960s and 70s era.

Development of Conceptual Framework in Accounting

Development of Conceptual Framework in Accounting Introduction In this essay we will assess the extent to which a conceptual framework can be developed in accounting, with examples of past and current attempts from standard setters. Accounting is a subject which is based on economic information about entities financial affairs. Accounting is defined as a process of identifying, measuring and communicating economic information according to US Generally Accepted Accounting Policies (GAAP). Accounting is not an exact science and therefore, consists of many subjective areas, namely in the valuation of assets, provision policies, recognition of revenue and costs etc. Some commentators are of the option that economic theory should form the basis of any conceptual framework within accounting. In recent times with the issues facing the financial markets, accounting framework has come under increased scrutiny, with both UK and International standard setters having to define the fundamental concepts of accounting, namely, accruals, going concern, prudence, consistency and materiality. The conceptual framework has now placed greater emphasis on ‘true and fair view’ within financial reporting standards. The International Accounting Standards Board (IASB) working closely with the Financial Accounting Standards Board (FRSB) is developing a new conceptual framework which is based on qualitative characteristics as well as historical quantitative characteristics (Accruals, Prudence, and Consistency). The aim of the joint conceptual framework is to ensure that companies annual reports represent a true and fair view of the entities financial health, the new concepts being considered for inclusion within the framework are, Understandability, Rationality, Preciseness, Simp licity and Acceptability. In developing the conceptual framework the IASB and FRSB need to decide if it should be rules based or principles based. Conceptual Framework of Accounting The FASB (US Accounting Body) attempted to form a conceptual framework during the 70’s and during the late 80’s the International body (IASB) developed a summary revised conceptual framework for companies, specifically dealing with the preparation and presentation of financial statements. This was followed by the Statement of Principles for financial reporting in 1999. The ASB has embraced current value accounting, which is based on value to the business measurements like Replacement Cost, Economic Value and Net Realisable Value (NRV). In order to determine the extent to which a conceptual framework can truly be developed for accounting, we must first examine the definitions of a conceptual framework. The Accounting Standards Community defines it as â€Å"a consultative document, which is a set of broad, internally consistent fundamentals and definitions of key terms† (ASC, 1978) FASB defined the conceptual framework as part of the scope and implications of the conceptual framework project in 1976 as â€Å"a constitution a coherent system of interrelated objectives and fundament’s that results in consistent standard and prescribe the nature, function and limits of accounting standards†. The qualitative characteristics in the FASB’s conceptual framework above forms the fundamentals and enables financial statements to be objective and sets out the alternative accounting methods. The measurement at the operational level sets out the rules for determining the monetary amounts within financial statements, i.e. historical cost, present value, replacement costs etc. Therefore, we can conclude that the purpose of a conceptual framework is to provide standard setters with a consistent guideline of accounting principles which are consistent with each other. It will also offer guideline in applying accounting standards in the most appropriate form with treatment of transactions when the standard offers scope for judgement. Other purposes of conceptual framework are found in the ASB Statement of Principles for Financial Reporting (1991): Assist in development of future standards Assist in reduction of alternative treatments Assist in preparation of financial accounts and guidance on areas where no specific standards exist Assist auditors in forming opinion on adherence to standards (Thomas, A. (2005) pp.499) Issues Surrounding the Development of a Conceptual Framework of Accounting In recent times there has been much debate in the UK surrounding the development of a conceptual framework. The main issue in the development has been in terms of costs and whether it was beneficial and possible to develop a consistent set of fundamentals that would lead to improvements in the UK accounting standards. The other issue is in terms of whether standards will make companies accounts more consistent rather than comparable. The development of conceptual framework will presumably result in more standardisation of accounts. There are two schools of thoughts on development of conceptual framework and its underlying theme. Normative Vs. Deductive Theories Normative theories are concern with technical processes which aim to measure ‘true income’ as influenced by Hicks (1946). Normative theories would produce a set of consistent rules that would form the basis of the conceptual framework. Accounting is also viewed as a technical process via deductive theory, but supports a user needs approach in identifying the objectives of financial statements. This is the view taken in all current projects trying to deliver a comprehensive and definitive conceptual framework of accounting. Lastly, positive views accounting and in particular the process of setting standards as a political process, which can lead to exploitation of class interests. This results in standard setting being viewed as quasi-legislation as company law is set by the parliament; therefore, it’s a political process. Standard setting process need to be one of consensus and not dictatorial assertion based on a conceptual framework, which is itself is the product of a particular set of class interest namely, shareholders interest. Environmental Issues and Accounting Framework An Example of an area which requires guideline from published conceptual framework is environmental and social reporting issues. Currently there is no legal or accounting standards in operation and no legal requirement for companies to carry out such accounting. But, many large companies carry out environmental and social accounting and reporting, as it’s a part of their core business values. The body Shop, Traidcraft and others now see environmental reporting as increasingly significant issues in business and regard it as important to gather and present information about their activities in these areas. In the past traditional accounting framework has neglected such environmental matters as it was not capable of being measured objectively. Environmental accounting has proven to be technically easier than social accounting, as social accounting is seen as more political and forms part of a company’s Corporate Social Responsibility Reporting (CSR). Due to the varying nat ure of environmental and social accounting within individual companies, any conceptual framework would find it difficult to promote consistency and comparability of accounting policies. The above example highlights of how accounting is changing in the area of social and environmental accounting. This change has resulted in extension to both UK GAAP and US GAAP. This has come about as a result of the growing concern over the impact of organisations on society Conclusion Financial reporting has come under scrutiny post Asian crisis in the global markets and the fairness of accounting standards has been questioned. The global financial crisis has illustrated that under the forces of financial globalisation it is vital for standard setters to increase the regulation and transparency of financial reporting, in order to achieve global market efficiencies. It is without doubt very important to have a flexible conceptual framework of accounting in order to tackle the diverse and complex markets in which companies operate today. The FASB, IASC and ASB have all published conceptual frameworks of accounting. The conceptual framework must ensure the development of relevant accounting standards which the users can understand. However, in developing conceptual framework the standard setters need to be mindful of the fact that organisational practices and market conditions will evolve, and the standards need to evolve in order to remain relevant. The framework needs to be one that is compliant with Corporate Governance rules and regulations. Rule based standards are easier to police than principles based standards, which can lead to inconsistencies within accounts of companies within the same industry, therefore, not promoting comparability and reliability. Conceptual framework development has adopted the principle based approach in allowing companies to be flexible in order to deal with new challenges of the global market place. Rule based method had come under intense criticism post Enron failure. Supporters of a pragmatic deductive theory of accounting seem to have been triumphant in the conceptual framework debate within the UK. What is still unclear is whether the monetary costs of developing a conceptual framework by the ASB can be supported in terms of the potential benefits it will deliver in financial reporting through improvements in ASBs standard setting process. The development of a conceptual framework is regarded as unbeneficial by those who believe that the framework may lead standards which will promote more consistency between financial accounts of entities but it will not achieve greater comparability. This is due to the fact that standards set in accordance with the new conceptual framework will push organisations to use similar accounting treatments, when those may not necessarily be the most appropriate for the individual company and this will result in misleading comparisons. Therefore, oppositions to the development of a conceptual framework in accounting argue that it will lead to misleading standardisation due to lack of flexibility being offered within accounting standards, hence, more rigidity and less innovation. However, the need for a conceptual framework of accounting is recognised and being addressed around the world, with the USA, the UK and IASB all taking the same principle based approach in its development and commencing with a consideration of the objectives of financial reporting, qualitative characteristics and description of elements and when these are to be recognised in the financial statements. However, concurrence on measurement has yet to be achieved. Word Count: 1,608 References Bibliography Glautier, M.W.E; Underdown, B.; Accounting Theory and Practice 5th Edition (1994) Pitman Publishing Hendriksen, E.S.; Accounting Theory 4th Edition (1982) Richard D. Irwin Atrill, P; Harvey, D; Mclaney, E; Accounting for business 2nd Edition (1994), Butterworth Heinemann Thomas, A. (2005), Introduction to Financial Accounting – 5th Edition, McGraw-Hill Accounting Standard Community, (1978) Setting accounting Standards: A consultative document, ICAEW. Financial Accounting Standards board (1976), Scope and Implications of the Conceptual Framework Project, FASB Perks, R. (2008), Financial Accounting – Understanding and Practice – Second Edition, McGraw-Hill Britton, A., Waterston, C. (2006), Financial Accounting – Fourth Edition, Prentice Hall Elliott, B.; Elliott, J. (2008), Financial Accounting and Reporting – 12th Edition, FT Prentice Hall

Field Study At Alcoholics Anonymous Essay -- Research Alcoholism Drink

Field Study At Alcoholics Anonymous On Wednesday March 15 and 22 I attended meetings of the Serentiy Group, a local meeting group of Alcoholics Anonymous that were held at the Congregational Church in East Bridgewater. The meetings started around 8:00 pm and went until each member was given the opportunity to speak, or to share their feelings in some way. There was a total of 15 people present, including myself and my companion. The group was primarily made up of males, there was one female aside from my companion and I. The age of the group members was pretty much middle age (late 30s to 50s).   Ã‚  Ã‚  Ã‚  Ã‚  Before attending the meeting I was very apprehensive about going, for many reasons. The main one was that I did not know what to expect. I was unsure of who was going to be there, if I would know anyone, or if anyone would know me. I felt as though I was going to be invading the privacy of those in attendance. Upon arrival at I felt very extremely uncomfortable for two reasons, the obvious age difference, and the male to female ratio. The uneasiness passed quickly as the members of the group welcomed us in, and made us feel as if we were a part of the group. I think that part of my initial nervousness was due to the fact that I did not know what to expect, I was unsure as to what a drunk would look like. Once I arrived I realized that they do not look any different than anyone else. My initial impression was that the meeting would be very depressing, a ...

Organizational Learning Essay -- Business Management

Introduction The business environment today is no longer just corporate but global. Businesses both local and multinational are being forced (by globalization and changes in technologies) to broaden their learning agenda to address the full range of challenges to meet and exceed the expectations for a sustainable global village. Learning is garnering new or modifying existing knowledge, skills, behaviours or values and it is more of a process because it is contextual and builds upon and is shaped by what we already know. Learning as a process involves the change in organizational behaviour as a result of new knowledge or experience. Peter Sange (1994) described organizational learning as being focused on the practice of five principles which will not only create a desired future for the organization, but give it the edge it needs to survive it today’s fast growing and highly competitive work environment. These five principles are mentioned below: 1. Systems thinking: organizations should endeavor to view the business environment as a ‘whole system’ which has parts and focus on building relationships with these parts to promote concord with the system rather than working against it. This helps the organization create long-term solutions to challenges. 2. Team learning: organizations should encourage team leaning to enhance the feeling of synergy and productiveness. Team learning impacts positively on individuals as their knowledge bases are broadened and a certain bond is built which creates a more conducive work environment through mutual respect. This is geared towards achieving organizational objectives, collectively. 3. Shared vision: there is a need for every part of a system to understand the reason for its existence. O... ...anizational learning and knowledge. Oxford: Oxford University Press. Smith, M. K. (2003) 'Learning theory', the encyclopedia of informal education, [online] Available from www.infed.org/biblio/b-learn.htm, accessed 6th April 2012 Atherton J S (2011) Learning and Teaching; what is learning? [Online] available from http://www.learningandteaching.info/learning/whatlearn.htm, accessed 6th April 2012 Senge, P. et al. (1994) The Fifth Discipline Field book: strategies and tools for building a learning organization [online] available from: http://www.solonline.org/organizational_overview, accessed 7th April 2012 Child, J. Organisation: Contemporary Principles and Practice (2005), Blackwell Publishing Website http://systems-thinkers.org/index.php/resources/resource/reviews/the_fifth_discipline_fieldbook_strategies_and_tools_for_building_a_learning .

Are We Too Dependence on Computers

With the improvement of technology, mobile phones have become an inevitable part of our lives. Because of their convenience and improvements, we now can make a phone call from any spot on our planet Earth. In today’s society our technology is more advanced than ever before. So far advanced is our society, that we can easily use cell phones to speak to anyone, anywhere and at any time. That’s why I am in favor of them. To begin with, they are very useful and parents can always call their children whenever they want and make sure they are fine. For example, we can use cell phones while driving, or speak to someone in another country. We can use them in the business world to conduct meetings or to rely vital information to co-workers or to conduct trade with other businesses. Many scientists consider the mobile phone transmitters to be the greatest danger to public health. I personally use them to call my friends whenever I feel miserable, euphoric, you name it. Making appointments with them is so easy. And not to miss the texting, which I have been using quite a lot recently. I have come to the conclusion that a text can make you much happier than a phone call, when you least expect it. Some may say that requiring children to wear uniforms does not allow the child their individuality. I think pupils at middle schools should wear school uniforms because school uniforms are homogeneous and show no difference concerning the families economic. Another reason why I think middle schools should have school uniforms is that school uniforms help pupils to represent their school and also help to separate themselves from other schools and pupils. Finally I think the idea of wearing school uniforms at middle school is a good way to form a positive school spirit and let pupils feel united and not separated only because of a more or less affluent background. I think that personally, I have nothing against school uniforms. They can be handy – no need to dwell on what the kid would have to wear everyday in school. But to use the argument that it will make schools safer is, I think, not fair. There are other more effective things we can do to ensure school safety. Let us not use school safety as an excuse to do things that we want.

Application of the Top-Down Network Design Methodology

1. What are the business goals? (10 points) The goals of the business are to create a new network that could support the growing number of students at the campus and to create a way for off campus students to access the network.2. What are the business constraints? (10 points) The constraints on the company are that the budget consists of revenue from property taxes and a previously approved bond, so with the network now needing to be larger and more accessible the money from the bonds may not be enough to supplement the project.3. What are the technical goals? (10 points) The technical goals of the company are to:*Build a new IT wing for the administration building so that all of the servers can be centralized *Connect all of the buildings to the new IT wing *Provide wireless access to the students in their classrooms *Provide wireless access to students off campus *Provide a high-speed wireless connection for the faculty *Provide a centralized online backup for student and faculty documents *Replace the PBX based phone system with a new VoIP system4. What are the technical constraints? (10 points)The one big issue that is a technical constraint on the company is that due to the rising number of students, the school is planning on needing another campus location- which is expected to be about 15 miles away. Creating a wireless network for the new campus to connect to the original campus will cause issues when it is completed. While the new building has been approved for funding, the new addition on the network has not.5. Diagram the existing network. (10 points)6. Describe the existing network traffic. (10 points)7. Complete this table for all of the applications that currently run over the network. (10 points)

How News Media Affects Our Views about America

Bully. This is what pops into the minds of foreigners when they think of American people. They see somebody who only cares for themselves and disregards the needs of other nations. Could it be due to race, religion, or petty arguments? No. Foreign powers like Japan, Germany, France, and South Africa, have admitted to it. The mainstream news is the problem. We can no longer trust the â€Å"facts† that the press spoon feeds us. The American news media distorts facts, highly skews political views, and vastly affects how foreigners see our country.How many times have you heard a rumor out in public, and went home to check to the news to figure it out? As it turns out, this may not be the best course of action. A study conducted by the Cardiff University, which studied research done by 2,000 news media sources found startling information. Out of the 2,000 sources, only 12% had actually researched the facts. Another gigantic chunk of that, 80% of the news companies had used secondha nd sources to write their articles. Journalists do not check their sources thoroughly, with only 12% of the 2,000 digging deep into their â€Å"facts† to find the truth.Though, with a study finding that journalists only have 1/3 of the time to research facts than they did in 1985, can you blame them? (Davies 2008). The mainstream news media have become very comfortable with dishonest facts and unchecked sources. They will candidly take the word of a rumor or story someone tells. Politicians are aware and have taken advantage of this. Politicians use many different techniques to sway citizens for their vote. The list is nearly endless: television, speeches, press conferences, propaganda, and the two colossal sections are news media and social networking sites.Social networking sites like Twitter or Facebook can highly skew political votes. These websites can be used for sharing and discussing political views. People who have no idea about the candidates could take their friend s opinions. Due to support from fellow social networkers, people will say anything about politics, whether true or not. One example of this is how Mitt Romney’s campaign slogan being the exact same one used by the KKK. During the 2nd political debate, there were 12. 24 million social media comments, tweets about the debate: 11. 7 million, and 572,000 public Facebook posts (Cody 2012).Ultimately, this results in mass produced half-truths. Politics is how we communicate with our allies and enemies alike. While the Secretary of State was in South Africa at an international environmental conference in Johannesburg, he was booed by the attending people. Although it is not out of the spectrum for American officials to be booed, a lot of the people were American Allies (Martin, 2012). A few ambassadors made comments on the subject: â€Å"I think a lot of people see [America as] a greedy bully, someone who is prepared to run roughshod over other people's interests†, said journ alist Vuyo Mvoko, with SABC television in South Africa.Germany, â€Å"The people in Germany, we accept that you are, in a way, stronger, but what we don't accept is that you just come to conclusions and make decisions without ever putting into consideration what it might mean for other nations — like, for example, the Germans†, said Peter Kloeppel of RTL television in Germany. Also attending, France stated that â€Å"They [America] are too much interested in their own personal business† (Martin, 2012). The news media have distorted facts about what we do.My dad, a missing-persons investigator for Indianapolis Metropolitan Police Department, has told me what really happens. One night, he told me that a girl’s ex-boyfriend broke into her house and tried to steal some things. The girl saw him, he threatened her, and so she shot him. Obviously, the ex-boyfriend was the bad guy. Later that same evening, looking at the news, the headline â€Å"Man gunned down in ex-girlfriend’s house. † This presents the wrong image that the girl brutally shot the man for no reason.In conclusion, the mammoth news companies have become accustomed and comfortable with being given false and biased information. They affect how we view all sorts of information. Using unconfirmed and untrustworthy sources, the news corporations will continue lying and skewing the truth. The news companies of America have affected our opinions with politics and distort how foreign powers view the U. S, and most of all tells the truth, without telling the truth. With all of the deception, can we really trust anything we hear or see on the television and on the radio or in newsprint?

A Long Way Gone: Ishmael

Ishmael Beah was 12 years old when the opposing army, The Rebels, attacked his small town, Sierra Loene. Ishmael fled leaving everything important to him behind. His family, home, and possessions were all gone. With only his brother and nine friends, he ran away. For two years they stayed away from the rebels walking from town to town looking for their lost families. Ishmael lost 8 of his friends and eventually his brother along the way. With only Alhaji left they were found by the army and made to fight or be killed. They used their rap and hip-hop skills to remain popular between missions. To these two gentle-hearted boys killing became a way of life. At the age of sixteen Ishmael and Alhaji were chosen to be removed from the fighting by UNICEF. Upon arriving at the rehabilitation center two boys were killed with hidden knives and guns because they were rebels. The others didn’t care that they too, were forced to fight. This didn’t come as a surprise to the workers; the kids had been doing it for most of their lives. Ishmael entered therapy with kind young women named, Esther. After many months of vigorous therapy Ishmael opened up and finally accepted his new life. With the help of Esther and many other individuals, Ishmael found an uncle of whom his father rarely spoke about and went to live with him and his family. He was enjoying meeting his long lost relatives when he was invited to go to a conference in San Francisco for kids who survived terrifying things and wanted to educate others about it. He was chosen out of millions of kids to speak about child soldiers. He immediately agreed at sent his forms away to the conference officials telling them he was coming. He had problems getting a passport but that was quickly taken care of by the workers from his old rehabilitation center in an effort to help him. He attended the conference and met a kind, rich, woman who helped him and a few friends he met adjust to the city and the constant action that they weren’t used to. When he got back from San Francisco he was shocked to realize that the rebels had taken over the city. Terrified that he would be recognized and killed or that he would have to fight once again Ishmael looked for a way out of the city. He found one and risked being one of the many shot just for being on the street. Ishmael contacted the woman he had met at the conference and she agreed to let him live with her until he could find a way to make money. Ishmael was one of the lucky people who got out of the war, some kids weren’t as fortunate. A Long Way Gone is a true story about a real boy. It’s horrifying that kids as young as nine are being forced into a war they want no part of in order to survive.

Porter’s Five Forces

Porter’s 5 forces summary According to Porter, in order to achieve competitive advantage over its competitors, analysis of current industry structure is vital because the structure of an industry determines the nature of the competition and the form that a sustainable competitive advantage takes and the industry structure is determined by the five competitive forces; the treat of substitute, the treat of entry, bargaining power of buyer, and bargaining power of supplier and the intensive of rivalry. Porter work simplified to identify five forces and then, to select one of the generic strategies.Last step of his framework is using the value chain from identifying and enhancing the business activities. His concept is based on the idea that forces facing the industry play a key role in determining success and profitability of an organisation. The analysis of five forces tells how management should respond to and try to influence those forces in a favourable way. Threat of entrant s: according to Porter new entry into the industry certainly reduces the existing firm’s profitability. How high the entry barrier of the industry affects the degree of new entry:Simply, internet banking dramatically lowers the entry barrier of bank industry. It is because entry barriers such as ‘economics of scale’, ‘brand identity’ and ‘access to distribution’ do not work any longer. Physical size can only mean high operating cost as well as in efficient and limited degrees of flexibility. The banking market is likely to see the emergence of new small banks that use internet to compete on equal ground with the financial giants. Power of buyer: buyer power affects the prices that firms can charge.Porter theorised that the more products that become standardised or undifferentiated, and hence more power is yielded to buyers. The products of banking market are getting similar therefore it increases the bargaining power of buyers. Also, buy ers have full information on demand and cost with internet, it implies that they can play the game more rationally with significant bargaining power. As more new comers are expected to enter the industry, banking customer are facing more alternatives. This is evidenced by the fact that internet banking services are now free of charge. Porter’s Five Forces Porter’s 5 forces summary According to Porter, in order to achieve competitive advantage over its competitors, analysis of current industry structure is vital because the structure of an industry determines the nature of the competition and the form that a sustainable competitive advantage takes and the industry structure is determined by the five competitive forces; the treat of substitute, the treat of entry, bargaining power of buyer, and bargaining power of supplier and the intensive of rivalry. Porter work simplified to identify five forces and then, to select one of the generic strategies.Last step of his framework is using the value chain from identifying and enhancing the business activities. His concept is based on the idea that forces facing the industry play a key role in determining success and profitability of an organisation. The analysis of five forces tells how management should respond to and try to influence those forces in a favourable way. Threat of entrant s: according to Porter new entry into the industry certainly reduces the existing firm’s profitability. How high the entry barrier of the industry affects the degree of new entry:Simply, internet banking dramatically lowers the entry barrier of bank industry. It is because entry barriers such as ‘economics of scale’, ‘brand identity’ and ‘access to distribution’ do not work any longer. Physical size can only mean high operating cost as well as in efficient and limited degrees of flexibility. The banking market is likely to see the emergence of new small banks that use internet to compete on equal ground with the financial giants. Power of buyer: buyer power affects the prices that firms can charge.Porter theorised that the more products that become standardised or undifferentiated, and hence more power is yielded to buyers. The products of banking market are getting similar therefore it increases the bargaining power of buyers. Also, buy ers have full information on demand and cost with internet, it implies that they can play the game more rationally with significant bargaining power. As more new comers are expected to enter the industry, banking customer are facing more alternatives. This is evidenced by the fact that internet banking services are now free of charge. Porter’s Five Forces Porter’s 5 forces summary According to Porter, in order to achieve competitive advantage over its competitors, analysis of current industry structure is vital because the structure of an industry determines the nature of the competition and the form that a sustainable competitive advantage takes and the industry structure is determined by the five competitive forces; the treat of substitute, the treat of entry, bargaining power of buyer, and bargaining power of supplier and the intensive of rivalry. Porter work simplified to identify five forces and then, to select one of the generic strategies.Last step of his framework is using the value chain from identifying and enhancing the business activities. His concept is based on the idea that forces facing the industry play a key role in determining success and profitability of an organisation. The analysis of five forces tells how management should respond to and try to influence those forces in a favourable way. Threat of entrant s: according to Porter new entry into the industry certainly reduces the existing firm’s profitability. How high the entry barrier of the industry affects the degree of new entry:Simply, internet banking dramatically lowers the entry barrier of bank industry. It is because entry barriers such as ‘economics of scale’, ‘brand identity’ and ‘access to distribution’ do not work any longer. Physical size can only mean high operating cost as well as in efficient and limited degrees of flexibility. The banking market is likely to see the emergence of new small banks that use internet to compete on equal ground with the financial giants. Power of buyer: buyer power affects the prices that firms can charge.Porter theorised that the more products that become standardised or undifferentiated, and hence more power is yielded to buyers. The products of banking market are getting similar therefore it increases the bargaining power of buyers. Also, buy ers have full information on demand and cost with internet, it implies that they can play the game more rationally with significant bargaining power. As more new comers are expected to enter the industry, banking customer are facing more alternatives. This is evidenced by the fact that internet banking services are now free of charge.