Thursday, October 31, 2019

Information Technology for Managers Term Paper Example | Topics and Well Written Essays - 3750 words

Information Technology for Managers - Term Paper Example Caterpillar will be the leader in providing the best value in machines, engines and support services for customers dedicated to building the world's infrastructure and developing and transporting its resources. We provide the best value to customers.  Caterpillar will be the leader in providing the best value in machines, engines and support services for customers dedicated to building the world's infrastructure and developing and transporting its resources. We provide the best value to customers.  Caterpillar will provide its workforce with an environment that stimulates diversity, innovation, teamwork, continuous learning and improvement and rewards individual performance. We develop and reward people.  Caterpillar is dedicated to improving the quality of life while sustaining the quality of our earth. We encourage social responsibility.  For the sake of their enormous image, Caterpillar strives really hard to ensure that our success as a corporation contributes to the qual ity of life of all people touched by our business and to the prosperity of all communities where we work and live.  Caterpillar’s vision of their employees is to get recognized, along with their products and services, as key enterprise strength. Their goal is to empower our engaged employees and their leaders to create a positive culture in which safety, diversity, integrity, and performance are highly valued by all. In 1925, the Holt Manufacturing Company and the C. L. Best Tractor Company merged to form Caterpillar Tractor Company. The Caterpillar product line included motor graders, blade graders, elevating graders, terraces and electrical generating sets. That happened in 1940. In 1950, Caterpillar Tractor Company Limited in Great Britain is established; the first of many overseas operations created to help manage foreign exchange shortages, tariffs, import controls and better serve customers around the world.  In 1931, the company created a separate engine sales grou p to market diesel engines to other equipment manufacturers. This group was replaced in 1953 with a separate sales and marketing division to better serve the needs of a broad range of engine customers.  

Tuesday, October 29, 2019

A System Reformers View Essay Example for Free

A System Reformers View Essay In the wake of the global rise of terrorism, the System Reformer feels an urgent need to develop and activate a common anti-terrorism program to protect all regions and nations from the disasters on many accounts. In this regard, the System Reformer agrees to the UN viewpoint that under no circumstance the fundamental rights of the humans should be vitiated. These include, right to life, right to freedom from torture in any form, right to freedom of thought and religion, besides holding the convention that restriction to other rights should also be strictly within the parameters of the international humanitarian law, and has to be temporary in nature and free from any bias of race, color, sex, language, religion or social origin. However, this comprehensive objective is now under severe threat due to the global rise of terrorism, which is no more limited to the boundary of any nation. Moreover, terrorism has already severely affected the process of globalization and the global fraternity. The System Reformer believes that the lack of collective action against terrorism has allowed it to grow, besides believing that there is much room for improvement in the planning and approach of UN regarding the issue of terrorism. Thus this report is presented from the viewpoint of a System Reformer, with appropriate founding voices belonging to old, contemporary and modern era. Works Cited A more secure world: Our shared responsibility, United Nations Report, 2004. Retrieved Nov 21, 2007. www. un. org/secureworld/report2. pdf isi, Angela. Kofi Annan on Collective SEcurity. The Economist DEc. 2004: 14. undy, H. G. Grotius and International Society of To-day. The American Political Science Review. 52. 8(2004):800-808. tson, Richard. Woodrow Wilson and His Interpreters, 1947-1957. The Mississippi Valley Historical Review 35. 2 (2005): 207-236. ght, Martin, International Theory: The Three Traditions. London Leicester University Press, 1991.

Saturday, October 26, 2019

Chilli Peppers And Globalization Around The World History Essay

Chilli Peppers And Globalization Around The World History Essay The world has been coming to terms with globalisation over the last few decades but in Southeast Asia, globalisation has been a way of life for centuries. Situated at the centre of the East-West trade route, its ports have been exposed to a myriad of contrasting influences from different parts of the world. The Southeast Asian experience is one of seeing and adapting those various influences and this has given rise to unique cultures within the region. Nowhere is this clearer than the role of chilli peppers in the region. Today, chilli peppers have become intertwined with the idea of Southeast Asian cuisine. Within or outside the region, Southeast Asian cuisine is well-known for its copious use of chillies in food preparation and one might be forgiven for thinking that chillies are indigenous to Southeast Asia. However, chilli peppers are actually a product of globalisation, introduced into Southeast Asia less than 500 years, and have been adapted into the regional cuisine. In these few short centuries, the chilli pepper has even come to define the regional identity and personal identities of Southeast Asians. This essay will look at the role of chillies in Southeast Asia today and examine how the globalisation of cuisines has come to shape Southeast Asian identity. Also, we will see that the process of globalisation is not a linear process and its effects across the region have not been even. Globalisation and Chilli in SEA The colonial powers and the prevalence of trade in the Southeast Asian region were the key factors in introducing chilli peppers to the cuisines of Southeast Asia. Chilli peppers were the indigenous plants of the Americas from 7000 BC  [1]  . In the 1500s, the Portuguese introduced them to Thailand, where they quickly spread to the rest of the region. Southeast Asian cuisine before the introduction of chilli indicates a prior preference for spicy food. In Thailand, people were seasoning their food with ginger and peppercorns  [2]  . This preference for spicy food might be an indication of local conditions that made the region more susceptible or accommodating of spicy food. Economically, the chilli pepper export industry contributes very little to the region. In Southeast Asia, the largest producers of chilli peppers are Indonesia and Thailand. Together with India and China, these 2 countries exported 22.4 tonnes of chilli peppers in 2003, accounting for 67.8% of global chilli exports valued at US$9.5 billion. However, the figures indicate that only a small amount of chilli was actually exported because most of it is consumed locally within the region itself  [3]  . Therefore, the high domestic consumption of chilli in the region despite the economic contribution of chilli exports is an indication of the importance of chilli to the Southeast Asian region. In many Southeast Asian countries today, chilli is distributed in its fresh form, dried form or powder form. In Singapore, fresh chillies are often located in supermarkets and wet markets whereas dried chillies and chilli powder can be found in small proprietary shops like the ones in Little India. Before the introduction of modern technology into the region, chilli was dried or ground up in order to keep it from spoiling. As a result, the most common forms of chillies used in local recipes call for dried chillies and chilli powder. Today, the continued demand for dried and powdered chillies despite the availability of fresh chillies indicates the extent to which these forms of chilli have become entrenched in Southeast Asian cuisine. The way Southeast Asians prepare food today is a testament to the legacy of the past. Without modern refrigeration technology, the hot and humid weather in the region causes food to spoil quickly. However, the addition of a spice like chillies acts as a preservative to the food and prevents it from going bad as fast  [4]  . Furthermore, the use of chillies in food preparation can mask the taste of mud in certain ingredients like kang kong or river fish, thus making them taste more palatable. Southeast Asians were already using ginger and peppercorns as well as different types of spices in food preparation before the 1500s so they were able to adapt to the introduction of chillies fairly easily. Modern Southeast Asians retain the traditional method of preparing food with chilli despite technological improvements. The popularity of chillies in Southeast Asian cuisine can be attributed to the prevalence of rice in the region and the biological effects of chilli consumption. The consumption of chillies can help to make starch-based foods more appetising and rice is the most commonly consumed staple food in Southeast Asia  [5]  . Therefore, Southeast Asians probably started introducing chillies into meat and vegetables because it made the rice they were eating taste better. Furthermore, the consumption of chillies has several biological effects on the human body. When ingesting chillies, the capsaicin induces perspiration by increasing body temperatures. This leads to a cooling effect in the body, which is desirable in a hot tropical region like Southeast Asia. There are also claims that chillies can cure common ailments like colds and diarrhoeas  [6]  . The capsaicin in chilli peppers has also been found to promote endorphin release in the human brain in order to deal with the burn of sp icy food, thus making a torturously spicy meal paradoxically pleasurable  [7]  . In Britain, researchers were looking into the popularity of curry in the United Kingdom and they concluded that the reason curry had grown so popular was because the spice in the curry caused increased heart rates after consumption, essentially functioning as an aphrodisiac  [8]  . Thus, the prevalence of rice in addition to the biological effects of consuming chilli can help explain its popularity in Southeast Asian cuisine. The Effects of Globalisation on SEA Identity My earliest memories of chillies are of helping my mother prepare rempah for mutton curry as a boy. Pounding chilli padis with a stone mortar and pestle brought tears to my eyes and I could not understand why people would want to eat spicy food. As I grew up, chillies slowly began part of my diet and one of my favourite burgers was the McSpicy from McDonalds. Among my group of friends, the ability to consume large amounts of chillies became a point of pride. I am sure my experience parallels that of many Singaporeans and even that of people living in neighbouring countries. This is because has now become synonymous with the regional identity of Southeast Asia. Within Southeast Asia, the idea of chilli being an integral part of native cuisine has taken root in the form of specialty chillies invented by the various ethnic groups. In a Singaporean hawker centre, dishes come with chilli accompaniments ranging from Hainanese Chicken Rice chilli to Malay sambal goreng to the freshly cut chilli peppers soaked in soya sauce. Even the Peranakans have their own unique durian belacan. Although I did not know it at that time, the rempah I helped my mother prepare is actually a Malay recipe unique to Singapore and Malaysia  [9]  . Ethnic cultures in Southeast Asia can now define themselves by the way they eat their chillies because most of them have formulated unique ways of preparing it. The role of chillies has become so entrenched in the Southeast Asian mindset through its pervasiveness in cuisine that it has entered the regional lexicon. In Southeast Asia, the most famous variety of chilli is the birds eye chilli, which is better known as chilli padi to Singaporeans and Malaysians. Thai chilies can also be referred to as cabe rawit in Indonesia, phrik khi nu in Thailand and siling labuyo in the Philippines  [10]  . With people in different countries creating their own names for the same kind of chilli, the introduction of chilli into the Southeast Asian lexicon reflects the extent to which it has become a part of Southeast Asian life. In fact, Southeast Asians use the term chilli padi in a non culinary context as slang for a female who is small in stature but feisty in nature, stemming from the commonly held belief that the smallest chilli peppers are the hottest chilli peppers. With the increasing influx of Southeast Asian immigrants to Western countries, Westerners are exposed to Southeast Asian cuisine. As Southeast Asians use more spices and chillies as opposed to salt and pepper, Westerners have come to view chillies as a defining aspect of Southeast Asian cuisine. Westerners often use the spiciness of food and the excessive use of chillies to determine whether the food they are eating is authentic Southeast Asian cuisine. A Filippino restaurant in the Amsterdam had to introduce large amounts of chilli to cater to the preconceived notions of Dutch customers  [11]  . This Western notion of chilli being an integral part of Southeast Asian cuisine is being fed back into Southeast Asia through the process of culinary globalisation. The McSpicy from McDonalds which actually created for the Singapore market in order to cater to the perceived Southeast Asian preference for all things spicy. I could not find this burger in any of the McDonalds outlets I visited in the UK or Europe. In regional promotions, Canadian Pizza combines a typically Italian dish like pizza with spicy local food like curry chicken to create a unique hybrid in the form of Chicken Curry Pizza. The idea of chilli in Southeast Asian cuisine has become so intertwined with Southeast Asian identity that multinational local tastes. The role of chilli has also gained importance in the context of defining the personal identity of Southeast Asians. In many Southeast Asian communities, the ability to tolerate chilli-based food or even relish the taste of chilli peppers is the ultimate, albeit informal, rite of passage to adulthood. My experience with spicy food is not unique. Southeast Asian children are used to tomato sauce as a condiment because they cannot tolerate the capsaicin in chillies but as they grow up, they will be steadily exposed to chilli-based foods. The act of eating spicy food in Southeast Asia thus takes on a ritual symbolism in shaping personal identity since the ability to consume spicy food becomes an indication of adulthood. Anthropologists think that the consumption of overly-hot foods may also be an expression of ancient mating behaviour where the male seeks to impress a prospective mate with feats of physical endurance  [12]  . In this light, the consumption of chilli-based cuisine in Southeast Asia goes further into the shaping of male identity because it allows men to display their machismo through non-violent social means. Over time, as chillies have integrated into SEA cuisine, they have steadily evolved and come to define the very notion of what it means to be Southeast Asian. Uneven and Non-Linear Globalisation in SEA Globalisation and trade brought the chilli pepper into Southeast Asian and continued globalisation is spreading the notion of spicy Southeast Asian cuisine to Western countries. However, the effects of culinary globalisation in terms of chilli pepper usage have not been even across the region. Also, the influx of technology and modernity to Southeast Asia is also changing the role of chillies in Southeast Asian cuisine dramatically. Northern Vietnam and the Philippines stand out as culinary anomalies in SEA should we choose to define Southeast Asian cuisine by chilli consumption. Tourists to these regions are often surprised to realise that the food is much less spicy that that of other Southeast Asian regions. This can be explained by their relative proximity from trading areas. Northern Vietnam is located away from the most active Southeast Asian ports and thus, most of its culinary heritage can be traced to the less spicy cuisine of Southern China. Philippines is located far from its Southeast Asian neighbours and this separation created a different culinary heritage. Despite the introduction of chilli peppers in the country by the Spaniards  [13]  , the local populace never really took a liking to the ingredient and its proximity from other Southeast Asian countries limited cross-cultural exchange of culinary influences. Therefore, the effects of culinary globalisation are actually uneven across the regi on if we determine them by chilli pepper usage. Biologically, there is reason to believe that Southeast Asians might be biologically less inclined to consume chilli. Recent studies have indicated that Asians 25% more likely than people of other races to be supertasters  [14]  . Supertasters are more sensitive to certain tastes and Asians would therefore be more prone to experiencing the burn of capsaicin through chilli consumption. When Southeast Asians are given a choice between spicy food and non-spicy food, Southeast Asians today might be more inclined to choose non-spicy food out of preference despite the so-called Asian preference for chilli-based cuisine. Therefore, the role of chilli of shaping identity in Southeast Asia today will be reduced since not all Southeast Asians will define themselves by how much chilli they can eat in one sitting or how spicy the food they cook is. The presence of non-SEA cuisines in many Southeast Asian countries today gives the locals a wider variety of food to choose from. The influx of fast food chains like McDonalds and Canadian Pizza into Southeast Asian countries exposes locals to western food like hamburgers, pizzas and pastas. While these fast food chains might occasionally introduce chilli-infused dishes to cater to the Southeast Asian palate, they mostly serve typical western fare that is much less spicy. With the availability of a wider variety of food, Southeast Asians are not restricted to their normal spicy cuisine and some people might choose to abstain from spicy food and eat less spicy western fare instead. The reduction in the amount of chilli consumed by locals reduces the importance of chillies to the local diet and identity. With improved technology, the problem of food spoilage in hot and humid Southeast Asia becomes a non-issue. With technological advances like refrigerators and freezers, globalisation has changed the way we store our food. Today, Southeast Asian cooks are able to obtain the freshest ingredients from different parts of the world and store them for extended periods of time. They no longer have to use chilli peppers to extend the lifespan of food to keep it from rotting in the tropical heat. In places like hawker centres and restaurants, chilli is often served separately from food so that people can choose the amount they want to eat whereas in the past, it would have been used in the cooking of the food to prevent it from spoiling. Therefore, globalisation has made the use of chilli in Southeast Asian cuisine today purely a matter of preference and no longer one of necessity to prevent food spoilage. Conclusion By observing how the role of chilli peppers in the Southeast Asian region has come to shape regional and personal identity, we see the effects of globalisation and trade in the region. At the same time, the effects of globalisation are uneven because Northern Vietnam and Filipino cuisine do not share the same characteristics. Its effects are also non-linear in that the role of chilli peppers is now being reduced today because of the influx of Western influences and technology. Therefore, it may be inaccurate to view the heritage of Southeast Asia in terms of the chilli pepper because the effects of the chilli pepper in the region have waxed and waned over the last few centuries. Instead, we should view the heritage of Southeast Asia through the lens of globalisation because it is an on-going process that has continually affected the region throughout the years and it will continue to shape and change the region, redefining both the personal and regional identity of Southeast Asians.

Friday, October 25, 2019

Euthanasia Essay: Mercy Killing or Murder? -- Euthanasia Physician Ass

Euthanasia: Mercy Killing or Murder?      Ã‚   We, as humans, are mortal beings.   Our life span is finite.   Even though we are mortal, we try to hang onto our lives as long as we can; fear of death and wanting to live forever are, after all, part of human nature.   Sometimes, however, the field of medicine capitalizes on this aspect of humanity. While it is certainly true that one goal of medicine has always been to prolong life, another goal has been the alleviation of pain and suffering.   One point at which these two views collide is over the hotly debated issue of euthanasia.      Ã‚  Ã‚  Ã‚   Euthanasia, or "mercy killing," as it has been called, is certainly not an issue with just two sides.   There are many shades of gray involved, so to speak.   Euthanasia, after all,   ranges from simply allowing an individual to die naturally without life support or "pulling the plug" (passive euthanasia), all the way to Jack Kevorkian's suicide machine (active euthanasia). To complicate things further, there is also voluntary euthanasia, "Cases in which patient requests to be killed, and dies as a result of action taken by another person," involuntary euthanasia; "cases in which no action is requested because the patient is unconscious, senile, or otherwise incapable of making a request, but the person is allowed to die or is killed," and nonvoluntary euthanasia; "cases in which a conscious, terminally ill patient states that they do not want to die, but is allowed to die or is killed anyway" (http://valdosta.peachnet.edu).   While an individual may advocate one form of euthanasia, it is not uncommon for the same person to be completely against another form.   There are cases in which euthanasia is wrong, especially cases involving conscious pe... ...d dreaded events that human beings ever have to go through.   This is probably the main reason that euthanasia is so controversial.   It is human nature for us to try and prolong our lives as long as possible, and, through medicine, we have prolonged them quite a bit.   It is important to remember, nevertheless, that sometimes while attempting to fight our common enemy death, we lose sight of the best interests of the individuals whose lives we are affecting.   Are these people not the most qualified people to make this decision?   It is, after all, their lives that hang in the balance.    Works Cited "Murder" American Heritage Dictionary on CD-ROM,   1991. Internet: Http://www.ieatf.org.McCord, William. Internet: Http://valdosta.peachnet.edu.   "Moral Dilemmas." Society 29 July-August 1992: 22. Pallone, Nathaniel. Society 29 July-August 1992: 35.

Wednesday, October 23, 2019

Locarno Honeymoon

So called because the pacts of the mid 1920s were intended to introduce a period of calm to Europe. It was eventually realised that some of the policies made during this time were in reality unproductive. â€Å"The agreements [of the Locarno Treaties] were greeted with wild enthusiasm all over Europ, and then reconciliation between France and Germany was referred to as the ‘Locarno honeymoon’. Later, historians were not so enthusiastic about Locarno; there was one glaring omission from the agreements – no guarantees were given by Germany or Britain about Germany’s eastern frontiers with Poland and Czechoslovakia, the very areas where trouble was most likely to arise. † Lowe, Norman. Mastering Modern World History. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2005. Print. The Locarno agreements: Date: 1925. Countries involved: Germany, France, Belgium, Britain, Italy. Aims: Britain and Italy would help Belgian and French frontiers against German attacks. And also help German frontiers against French agrresion. Tried making a more friendly attitude between countries, and tried to make closer relations with Germany. Supported Germany to join the league of nation, even though many countries objected so it did not happen immediately. Also to add: The Locarno honeymoon (1925) Temporarily resolved the conflict between Germany and France – Provided hope all across Europe of a long lasting peace – Also a false sense of security – Germany accepted its borders with France and Belqium as permanent. These borders were required by the UK, France, Germany, Italy – Seen as a great step towards long lasting peace – Britain and Germany did not guarantee it would help secure the borders of Germany with Czechoslovakia and Poland. This gave Germany the message that they c ould do whatever they want with no consequences

Tuesday, October 22, 2019

Free Essays on Natural Depravity

Natural Depravity Nathaniel Hawthorne uses natural depravity in quite a few of his short stories. Natural depravity is the belief that man is born with some evil in him regardless of whom Hawthorne may be talking about. This is shown very well through Nathaniel Hawthorne’s short story Young Goodman Brown. Natural depravity is easily shown through Hawthorne’s short story Young Goodman Brown. Goodman Brown goes on a journey through the forest with the devil. Goodman Brown in having second thoughts on this journey because he is feeling as though he is bringing down his family name by going with the devil. The devil reassures him that this is act is not going to bring his family name down by saying to him â€Å"†¦I helped your grandfather, the constable, when he lashed that Quaker woman so smartly through the streets of Salem, and it was I who brought your father a pitch-pine knot, kindled at my own hearth, to set fire to an Indian village, in King Philip’s War†. This quotation explained to Young Goodman Brown that his family name is not as good as he thought it was. The quotation shows natural depravity in that it through explaining to Goodman Brown how his family name is already tarnished. Nathaniel Hawthorne believed strongly in the concept of natural depravity. He thought that every man was born with some evil in them. This is very well shown through the story, Young Goodman Brown.... Free Essays on Natural Depravity Free Essays on Natural Depravity Natural Depravity Nathaniel Hawthorne uses natural depravity in quite a few of his short stories. Natural depravity is the belief that man is born with some evil in him regardless of whom Hawthorne may be talking about. This is shown very well through Nathaniel Hawthorne’s short story Young Goodman Brown. Natural depravity is easily shown through Hawthorne’s short story Young Goodman Brown. Goodman Brown goes on a journey through the forest with the devil. Goodman Brown in having second thoughts on this journey because he is feeling as though he is bringing down his family name by going with the devil. The devil reassures him that this is act is not going to bring his family name down by saying to him â€Å"†¦I helped your grandfather, the constable, when he lashed that Quaker woman so smartly through the streets of Salem, and it was I who brought your father a pitch-pine knot, kindled at my own hearth, to set fire to an Indian village, in King Philip’s War†. This quotation explained to Young Goodman Brown that his family name is not as good as he thought it was. The quotation shows natural depravity in that it through explaining to Goodman Brown how his family name is already tarnished. Nathaniel Hawthorne believed strongly in the concept of natural depravity. He thought that every man was born with some evil in them. This is very well shown through the story, Young Goodman Brown....

Monday, October 21, 2019

Key problems at Edit 4U and recommendations Essays

Key problems at Edit 4U and recommendations Essays Key problems at Edit 4U and recommendations Essay Key problems at Edit 4U and recommendations Essay Drury ( 2008 ) has defined direction accounting as â€Å"†¦ the proviso of information to people within the administration to assist them do better determinations and better the efficiency and effectivity of bing operations.† Making the most effectual and efficient determinations is one of the most critical things to make because this leads to a successful growing and profitableness of the company. Assorted places like the Board of Directors make these important determinations every twenty-four hours in order to function the shareholders’ involvements and to do certain that the concern will go on to run in the hereafter. The determinations are made utilizing competent direction accomplishments, different managerial experiences and whether the direction chose to be a hazard taker or a hazard averse. Edit 4U ( E4U ) is a household owned concern who provides redaction and layout service for magazines. The concern was set up with the purpose to be profitable and to vie with other concerns in the same field whilst the economic system of Ireland is dining. As a get downing business- jobs and troubles could non be avoided which is the ground why this study has been commissioned. The study will supply information and concern advice to decide jobs that Mr. and Mrs. O’Sullivan is presently sing. The cardinal issues of the concern will be analysed and examined to be able to give the right solutions and recommendations to Mr. Sean O’Sullivan. Different direction accounting techniques would be endorsed in order to better the public presentation of the concern. KEY ISSUES The cardinal issues that have been found whilst the analyzing the concern is as follows: I.Costing Method Pricing occupations or merchandise costing is one of the cardinal issues that Sean and Mary are presently confronting. Sean does non cognize how to be a service per column occupation which has led to inaccurate fiscal statements and false figure of gross ( Banker A ; Hughes, 1994 ) . A direction accounting research by Brignall, et Al ( 1991 ) have mentioned that merchandise costing are used for ‘ stock list rating, merchandise pricing, mix determinations and for direction planning and control’ . It is indispensable that a concern cost their service right because it helps the direction make better determinations towards the profitableness of the concern. The cost-plus pricing could be an option that Edit 4U could utilize because this determines the merchandising monetary value and costs of the service they offer. This is calculated based on Sean’s chosen net income border for the company. Furthermore, Edit 4U could utilize a merchandise costing system which helps to be products/ services based on the demand for the occupation. Marginal costing, soaking up costing and activity based costing are some of the bing methods that Sean could utilize to accurately monetary value the column services that they offer to their clients. The Activity Based Costing ( Garg A ; Rafiq, 2002 ) method `†¦aid strategic determination devising, it act as a lens into the concern procedure leting resources to be expeditiously allocated and to enable cost decrease and in conclusion, it is an allotment mechanism that transfer pricing internal and external to the organisation’ . This indicates that the footing of allotment which a theoretical account is shown in Appendix 1should be considered to be implemented throughout the company because this will divide up the costs that are allocated consequently to its cost Centres. The method ensures that costs are being driven by the right cost Centres and they are exactly measured. Enforcing a direction accounting technique will ensue to a better service pricing based on the customization of each client ( Caplan, 2014 ) . However, in order to make these more information is needed from the concern. For illustration, Sean should account for all the relevant costs because this will back up him to take the most efficient determination with respects to the hereafter of the concern. Options should besides be considered because this will move as insurance in instance the first determination fails. In add-on, more information like how much work is allocated to a customized redaction service ; the type of merchandise mix that they are traveling to offer that could give high soaking up rate and how much is the demand for their service. These are some of information that would be required from Sean and Mary to to the full set a monetary value on services that they offer. Equally good as supplying extra information it is recommended that Sean and Mary use the client profit ableness analysis ( Epstein, 2000 ) which is shown in Appendix 2. II.Planning and Control The following cardinal issue to be raised is the deficiency of separation between the family and the business’ disbursals since Sean utilizations portion of their place as an office. The Activity Based Costing will assist Sean and Mary to allocate the cost more accurately with respects to the disbursals used in the concern. The deficiency of planning and control in the concern could take to hapless determinations being made, hapless hard currency flow, and they could be taking the business’ objectives to a incorrect way ( Lucey, 2009 ) . The Cost Volume Profit ( Drury, 2013 ) analysis â€Å"examines the relationship between alterations in activity and alterations in entire gross revenues gross, costs and net profit.† The analysis is a direction accounting technique that determines how many products/ services can a concern green goods in order to breakeven. This means that the analysis could let the direction to happen out how much services they can offer in order for the concern to gain net income. The analysis is besides used to pull the border of safety that will demo the scope of units before the concern will happen some loss. Using this sort of direction accounting technique could forestall Sean from doing the incorrect determination for the company. However, the analysis will non work if there is non adequate information available which makes it impossible for the concern to build the cost volume net income analysis right ( ACCA, 2014 ) . Some of the information that will be needed to bring forth the analysis is the expected gross revenues of the concern, the variable cost, the fixed costs and the part per unit of the merchandise. Therefore, it is recommended that the concern should go on on utilizing the accounting system that they already have because this will guarantee that the grosss and disbursals are accurately accounted for. Furthermore, this will do certain that the books remain balance and their VAT returns will be addressed right. III.Business Venture The last issue that will be analysed and discussed is the prospective concern venture that Sean will come in with Fergus. There are Numberss of concerns that would necessitate to be resolved in order to do the right determination for Edit 4U’s concern venture ( Datar, et al. , 2012 ) . The first concern is the loan that Fergus will borrow from Sean to pay for the printing and distribution costs. I would propose to Sean to make a full background and recognition cheque on Fergus before he agrees to make a concern venture with him. The ground for this is that Sean demands to do certain that Fergus is a believable individual and has a clean repute amongst Bankss and edifice societies. If Fergus has a bad repute as a man of affairs, so this could post great menaces and hazards to the concern venture and could stain Sean’s concern repute. However, if Sean wants to prosecute the concern venture so he would necessitate to come in into a contract with Fergus that contains all the conditions that Sean has with respects to any jobs in the hereafter sing Fergus’ credibleness. Sean will necessitate to retrieve that even though they have a contract, he could non alter the public’s sentiments towards him if there was a dirt about the concern venture. The 2nd concern would be the failure to budget the hard currency flows of the concern. Budgeting is a direction accounting technique which ensures that the hard currency out flow and inflow will be accounted ( Russell, et Al, 2001 ) C. Using this technique Sean and Fergus would be able to be after and do determinations about the hereafter of the concern and they can accurately cognize the costs and predicted grosss. If the concern does non utilize any accounting technique so it will be hard for the direction to find the public presentation of the concern and they will non be able to run into their aims. Last, Sean should be cognizant on how many yearss their creditors are giving them because if the company fails to pay these creditors in clip they will be given non to swear the company and discontinue making concern with Edit 4U. The worst instance scenario is the company traveling to travel on bankruptcy ( Agarwala A ; Taffler, 2008 ) . Using personal recognition cards and overdraft installation as a capital is non the most efficient manner to finance a concern because this could take to paying higher involvement rates that will incur each month. In order to avoid losing the creditor’s yearss a direction accounting technique called ‘accounting ratio’ should be practiced. Patton has mentioned on his Accounting reappraisal in 1982 that ratio analysis could be really utile in countries like ‘analysis of concern minutess in markets that may non be efficient ; contractual bounds based on accounting rations and public presentation anticipation and hazard rating in an efficient market’ . Some people might believe that accounting ratios are non utile but in fact these ratios could steer the direction of the company to whether the concern is executing good and it could besides uncover how many yearss their creditors would necessitate to be paid and when they are traveling to have hard currency influxs from their debitors. However, if more information like the fiscal studies is available, it is possible for the company to to the full analyze and see the public presentation of the company. The accounting ratio could assist the company pull off its hard currency flows efficaciously. Therefore, I would propose for Sean and Fergus to utilize the ratio analysis technique whether they go in front or non with the concern venture. CONCLUSIONS A ; RECOMMENDATIONS After analyzing and measuring the cardinal issues of Edit 4U, I conclude that Sean who started the concern along with his married woman Mary should utilize and implement a figure of direction accounting techniques in order for their concern to be enhanced, to turn and to place the costs expeditiously. As a direction adviser, I would urge for Mr. and Mrs. O’Sullivan to utilize the undermentioned: Activity Based Costing to be the service that Edit 4U offers and to apportion the costs efficaciously to each cost drivers. The Profitability Analysis should be used to calculate the profitableness of a undertaking and the concern. Cost Volume Profit ( CVP ) Analysis ( CSUS, 2014 ) should be used to be able to cognize when the units of end product and the sum of grosss breakeven. Budgeting and accounting ratios are used to analyze the concern venture between Fergus and Sean. These direction accounting techniques could give the two parties a better image of the public presentation of the concern. In add-on, these techniques could give them the most of import information needed to do determinations and send on their program. Therefore, after accounting the most of import key issues, it has been identified that more information is needed from Sean with respects to the past records and past public presentation of the company in order to utilize the direction accounting techniques and to acquire the most accurate consequences. The more accurate the consequences are from utilizing these techniques, the more accurate the determinations are made for the company.

Sunday, October 20, 2019

Most Beautiful Mountain Biking Trails

Most Beautiful Mountain Biking Trails The exciting mountain biking trails in the U.S. can turn any bike ride into an adventure. Many of the biking trails on this list are on the wish list of experienced cyclists from all over the world. From very fast downhill trails that can take your breath away to buttery smooth single-track trails, there is a challenge out there for every cyclist. The San Juan Islands, Washington What will strike you about the biking trails in San Juan Islands, Washington is the wide range of beaches and attractions you can discover along the way. The San Juan Islands welcome cyclists of all levels, which means you do not have to be a pro to enjoy the surprising sceneries these trails have. It can take you about a day to go around the island of San Juan on a trail that is 43 miles long. The amazing parks and beaches along the way may tempt you to spread the trip over a couple of days, though. If you are an experienced cyclist, head to the horseshoe-shaped Orcas Island, often referred to as the gem of the San Juans. The mountain bike trails on the 57 square miles area of the island offer a great mix of high mountains and fabulous shoreline. The trails here can be a challenge for most cyclists and at the same time they can discover some great landscapes that are sure to impress their Facebook followers. Poison Spider Mesa Trail, Moab, Utah The infamous Poison Spider Mesa Trail is not for the faint-hearted, as it will be a struggle to get to the end of it and still feel your legs. Even though cyclists have to share the trail with motorcycles and jeeps, most of the time you will be all by yourself while navigating past the high Wingate sandstone cliffs along the Colorado and higher up onto the Navajo mesa. The views of the La Sal Mountains and Behind the Rocks area make this trail one of the most scenic ones in the U.S. Despite its name, there are no poisonous spiders here, but you are sure to stumble upon some fun rock obstacles on the Poison Spider Mesa Trail. When it comes to the road surface, much of the loop is on Navajo Sandstone, but youll also speed over sandy wash bottom, two blow-sand hills, and rock ledges. Munds Wagon Trail, Sedona, Arizona A former main cattle route North out of town, Munds Wagon is nowadays a trail that closely follows Schnebly Hill Road and Bear Wallow Creek. Cyclists choosing this trail can discover the exciting sensation of riding across a canyon. When you reach the top of the trail, you get access to the Cow Pies and Merry-Go-Round Rock. The Munds Wagon Trail climbs 1100 feet and features lots of mini obstacles that make the ride fun, as well as some fast sections for those who are in for a bit of adrenaline. After the first loose section, the trail smoothes out as it you start going downhill, so you enjoy the scenic views at the fullest. Tahoe Rim Trail, California, Nevada Passing through no less than six counties in California and Nevada, the Tahoe Rim Trail will also take you through three wilderness areas, three national forests, and one state park. A spectacular trail with 165 miles of single-track, the Tahoe Rim Trail goes around all of Lake Tahoe. Overlapping with about 50 miles of the Pacific Crest National Scenic Trail, this trail touches other legendary rides as well, including the Flume Trail to the east and Hole in the Ground near Truckee to the northwest. Biking on the Tahoe Rim Trail allows you to discover the carving that goes across a remarkable terrain. The trail is open to riders and hikers as well, but for the most part you will find yourself all alone to make the most of the incredible sceneries. Paradise Royale Trail, California Discover the wilderness of Northern California on the Paradise Royale Trail. Taking you across remote backcountry and bringing a sense of peacefulness with it, the Paradise Royale Trail is a beautiful single track built for mountain biking. Boasting a 14-mile loop, this trail is challenging and mostly suitable for experienced cyclists. The climbs here are tough, so get ready for a tough workout. The trail is located deep in the King Range Mountains and was specifically designed as a mountain bike trail. Starting with a slope and then changing into a hill, the trail is as rewarding as it is beautiful. As you get to the end of the trail, you can enjoy the striking panorama of the Pacific Ocean below.

Saturday, October 19, 2019

English for Special purposes program design Assignment

English for Special purposes program design - Assignment Example In terms of learning the language it is a big group. Specific teaching strategies should be applied to the students of such a quantity in order to make the learning effective. Specialization of the group that the present program is designed for is Information Technologies, particularly Informatics and Programming. The level of English is Low to Intermediate. The students are supposed to have basic language proficiency prior to the study of English for Science and Technology (EST). A student should also be trained into handling skills, abilities and proficiency that clearly belong to the domain of general English. The only source of grammar that this program is designed to use is "English Grammar In Use with Answers and CD ROM: A Self-study Reference and Practice Book for Intermediate Students of English (Grammar in Use) (Paperback)", a book by Raymond Murphy. Another course book that will be used during the program of EST is "Technical English" by Comfort, Hick and Savage. This book is aimed to assist students in learning English for use in technical areas. The students will use this book after completing and passing the test on Murphy, the previous text book. The reason to use the books one by one is due to the fact that "Technical English" is meant to be used with previous knowledge of the language. However this book requires understanding basic English, it is designed specifically for EST purposes and that is why even in case the students will not pass the grammatical test, it will not hinder the learning of the technical English. Besides, special vocabulary is designed for students with Information Technology specialization so that they would be proficient in their field. The targeted students need to know specific vocabulary and that is the reason that a list of thousand words has been developed to introduce students to the subject. English for Science and Technology (EST) requires specific teaching strategies and learning activities to deliver the knowledge to students. Practically, EST eliminates teaching informal language and does not encompass the whole range of language requirements that a regular learner of ESL has. For purposes of current program, a student should be able to read literature pertaining to his subject, to discuss it with his colleagues, to give lectures and write his own articles in English. However the level of English would be basic, that would let the student to reflect his or her ideas without applying rich vocabulary, but with a knowledge of scientific words.Here are a few of specific terms that the vocabulary will include: total quality management, total quality control; total productive maintenance; design to cost, life cycle cost; concurrent engineering ; project management; productivity improvements; modeling; how enterprises adjust to environmental issues; expert systems; multi-te chnology systems etc. (3) a number of teaching strategi

Friday, October 18, 2019

Dicken's and Wright Essay Example | Topics and Well Written Essays - 750 words

Dicken's and Wright - Essay Example ld, hard facts in numerous treatises and injunctions that would have few readers and fewer active responders, Dickens opted to include these details within his fictional stories while Wright opted to present his own autobiography in story form. In approaching the subjects in this way, these authors engaged readers’ hearts, minds and souls in the issues of the day. This method, referred to as realism, was quite effective in making the public more aware of the problems still to be overcome in London and elsewhere in a modernizing society. While Dickens concentrated on life in England’s cities, Wright attempted to demonstrate the conditions under which millions of black people were forced to live in the Jim Crow era of the American South. Both Charles Dickens’ Old Curiosity Shop and Richard Wright’s The Ethics of Living Jim Crow are effective in demonstrating how realism can establish the case for social change. The tragedy of the Old Curiosity Shop is that Nell Trent and her grandfather are unable to break out of the poverty of their lives and suffer wasting death as a result. Examining an excerpt from the 45th chapter of the book illustrates how the narrative provides grisly details of the life of the masses as they existed beneath or behind the glitz of the new machinery and wealth of the age. In this chapter, Nell and her grandfather are seen to walk through a ‘dismal town’ characterized by ‘shrinking leaves’ and ‘rank flowers’ to give an overall impression of the town as ‘blighting and unwholesome’ (83). Rather than having the excitement and promise typically associated with moving to a new place, Nell and her grandfather experience â€Å"the dark, depressing influence stale upon their spirits† and feel the weight of their poverty and struggle (83). Through his use of imagery and sensual description of the dirty industrial town described in this chapter, Dickens enables his readers to almost feel the realty of the polluted

Thoughts Essay Example | Topics and Well Written Essays - 1000 words

Thoughts - Essay Example The search that can be acceptable among all the people should define clearly what is involved and what is not. This will save the members of society from the intentional interference by the police. The current use of domestic drones has risked the people’s privacy a great deal (Lyle, 2012). Since they are very small and invisible, they can be anywhere anytime. This makes people insecure as their most private details can be easily accessed. The police have been trespassing people’s private places without and searched all places without permission from the owner (Supreme Court of the United States, 2012). They have as well seized private properties in the name of being abandoned. This is not lawful as it is against the rights of citizens. It tortures the minds of law abiding citizens as it does not differentiate between criminals and the obedient citizens. Through this form of search in place, many innocent people have been held responsible for the crimes they never commi tted (Orin, 2011). This is because if anything forbidden by the law is found in a curb, the immediate residents are held responsible. As the law even maintains that accused person is innocent until proved guilty, the police should wait for the permission from the property owners. ... This will definitely lead to a better meaning of search and hence a new definition. Response to question 2 I agree with this paragraph. The search which has no boundaries is likely to retrieve people’s privacy. This is because it does no abide with the directives of the fourth amendment which states that people should be secure in their persons, effects, papers and houses (Orin, 2011). Any search which does not guarantee people these forms of privacy is classified as intrusion. The boundaries that should be put in place are those which will improve the security of the nation while protecting the privacy rights of the people. The boundaries to be observed in searches should ensure that the unreasonable searches and seizures are not allowed. This will ensure that people’s privacy is effectively respected. These are the boundaries that should be observed in the modern definition of search. As the governments cannot stop collecting information for security reasons, this sho uld be done in a way that respects people’s privacy (Orin, 2011). The use of domestic drones though should be restricted; it should not be eliminated completely because they are crucial in maintaining security (Lyle, 2012). Other technological applications that collect information should not be fixed in private areas so as to avoid collection of information that violates people’s privacy. This way the current definition of search will be the most accurate and beneficial to protect the privacy of all law abiding citizens. This calls for the maintenance of the definition and its application so as to enable the security personnel to respect the privacy of all individuals by making sure that unreasonable

Mission Statement Essay Example | Topics and Well Written Essays - 250 words

Mission Statement - Essay Example The covert and overt implications of my study and work have to be properly understood through the best means of argumentative theory and practice that are to be found in literary discourses. A person who is a position to make decisions that could be life-changing for all life forms on earth should take into account all the possible pros and cons of research and action that emerge from such decisions. I hope that the classical and realistic aspects of discursive power would assist me all through my career. I could foresee situations, in which I will have to use my argumentative skills to persuade, convince and reassure those who would be eagerly awaiting the results or practical outcome of my line of work. Moreover, there could be situations in which I will have to defend the work carried out in my field against popular discontent. The best way to augment my knowledge and growth in my chosen area of expertise would be to get familiarized with the literature and culture that define the people with whom I will have to interact. At the end of this semester, I would like to see myself as an informed person in my area of study, equipped with the communicative and inter-personal skills that help me express well-balanced views. I would like to make use the best of my abilities and work towards this goal. I wish to be continually engaged with knowledge and expand it through meaningful discussions where my arguments are taken seriously. I would be a keen observer who is willing to learn from the classic models of arguments and to participate in any individual and group activity that would provide me with a hands-on experience of its practical aspects. The most important fact in my educational career is to be well informed in my area of

Thursday, October 17, 2019

Discrimination of African Americans Essay Example | Topics and Well Written Essays - 1000 words

Discrimination of African Americans - Essay Example Malcolm X, who was shot down for his activities and involment against inequality and racism existing in the country. The period of 1955-1968 saw the emergence of the civil rights movements aimed at outlawing racial discrimination against the African Americans and giving them back their right to vote. The emergence of the Black power movement, which lasted from 1966 to 1975? supported the civil rights movement to expand their aims as well as protect racial dignity and freedom from oppression by the whites. In the year 1965? the Voting Rights Act was passed, and it was considered to be the most successful period of civil rights legislation ever adopted by the United States congress. This action of the congress was greatly appreciated and supported by almost all African Americans in many southern parts. All these acts and legislations passed that were passed? during that time? facilitated the eradicaton of ongoing obstructions faced by the African Americans against their right to vote. The situation and condition of the working class in the United States improved immediately? once the country got involved in the World War II. The nation saw a drastic increase in the employment rate from its 1940 levels. Employers were desperate to fill positions required in the production of military equipments, vehicles, weapons and ammunition. The vacancies were open to traditional workforce, women as well as the non-whites who had long been excluded from skilled and high paying industries. The emergence of the Black Panther Party (BPP) saw a dramatic change in the political scenario in the United States during the period. It was a progressive political party that stood for the rights of the working class people in America since the civil war. The BPP was... Rgis paper stresses that there are places where racism exists between the whites and the African Americans. But the situation was much worse during a few decades back. The African Americans had no rights and were totally supressed and oppressed under the power of the whites. Let us take a look at the America as it was after the 1950s. At the beginning of the 1960s, the Americans believed that they were about to witness the golden age or, in other words, the era of golden age was about to begin. On Jan 20, 1961, John.F.Kennedy was elected as The President of the United States. But the golden age was never materialised and the end of the 1960s seemed to be the downfall of the nation. During his presidential campaign, John.F.Kennedy had introduced laws and reforms to eliminate injustice and racism in the country. But these laws did not bring with them solutions to any of the problems faced by African Americans in US. This paper makes a conclusion that it becomes evident that it was because of the joint efforts of a lot of leaders, especially African American ones, that they could restore equal treatment and rights just like the white people had. A lot of processions and demonstrations finally paved way to the world in general to realize the fact that there is no point in racial discrimination, or any kind of discrimination for that matter. People all over the world, especially America opened their eyes to the reality that all human beings are the same despite what his race, religion, caste, ethnicity or nationality may be.

Questions Essay Example | Topics and Well Written Essays - 500 words - 9

Questions - Essay Example According to Goldman, the qualitative approaches to assessment needs is more clients involves and is based a lot more on the standardised or objective tests. a) Quantitative Approaches of Assessments: This form of assessment includes self – efficacy measurements. Here the individual’s judgement to judge the ability to perform a task at a level. â€Å"These self – efficacy cognitions mediate action with the result that individuals avoid tasks or activities they believe are beyond their capabilities and instead engage in those they judge themselves capable of performing†. b) Qualitative Approaches of Assessments: These assessments are based on two major philosophical positions, post modern and logical positivism. The major practical differences between each of the perspectives are mainly in the assessment area. The logical positivists have relied a lot on the traditional measurement devices. These include interest and personality inventories while the postmodern theories do not include the above mentioned factors. a) Quantitative Approaches of Assessments: These assessments include Scholastic Aptitude Tests and other similar tests that are progressed to through school. This is a relatively common and most common to all the readers. b) Qualitative Approaches of Assessments: These assessments include techniques like repertory grid, reptest. These are relatively very complex and require extensive training before they can be used in career counselling. The post modern assessments are easy to use and a few of the strategies and tests used here include Career – O – Gram, role play, card sorts, and genograms. Special needs are a term that is used to refer to clinical diagnostic and functional development to describe individuals who need assistance for disabilities that may include mental, psychological and medical assistance. Disability has been defined by WHO as, â€Å".. is any restriction or lack

Wednesday, October 16, 2019

Mission Statement Essay Example | Topics and Well Written Essays - 250 words

Mission Statement - Essay Example The covert and overt implications of my study and work have to be properly understood through the best means of argumentative theory and practice that are to be found in literary discourses. A person who is a position to make decisions that could be life-changing for all life forms on earth should take into account all the possible pros and cons of research and action that emerge from such decisions. I hope that the classical and realistic aspects of discursive power would assist me all through my career. I could foresee situations, in which I will have to use my argumentative skills to persuade, convince and reassure those who would be eagerly awaiting the results or practical outcome of my line of work. Moreover, there could be situations in which I will have to defend the work carried out in my field against popular discontent. The best way to augment my knowledge and growth in my chosen area of expertise would be to get familiarized with the literature and culture that define the people with whom I will have to interact. At the end of this semester, I would like to see myself as an informed person in my area of study, equipped with the communicative and inter-personal skills that help me express well-balanced views. I would like to make use the best of my abilities and work towards this goal. I wish to be continually engaged with knowledge and expand it through meaningful discussions where my arguments are taken seriously. I would be a keen observer who is willing to learn from the classic models of arguments and to participate in any individual and group activity that would provide me with a hands-on experience of its practical aspects. The most important fact in my educational career is to be well informed in my area of

Tuesday, October 15, 2019

Questions Essay Example | Topics and Well Written Essays - 500 words - 9

Questions - Essay Example According to Goldman, the qualitative approaches to assessment needs is more clients involves and is based a lot more on the standardised or objective tests. a) Quantitative Approaches of Assessments: This form of assessment includes self – efficacy measurements. Here the individual’s judgement to judge the ability to perform a task at a level. â€Å"These self – efficacy cognitions mediate action with the result that individuals avoid tasks or activities they believe are beyond their capabilities and instead engage in those they judge themselves capable of performing†. b) Qualitative Approaches of Assessments: These assessments are based on two major philosophical positions, post modern and logical positivism. The major practical differences between each of the perspectives are mainly in the assessment area. The logical positivists have relied a lot on the traditional measurement devices. These include interest and personality inventories while the postmodern theories do not include the above mentioned factors. a) Quantitative Approaches of Assessments: These assessments include Scholastic Aptitude Tests and other similar tests that are progressed to through school. This is a relatively common and most common to all the readers. b) Qualitative Approaches of Assessments: These assessments include techniques like repertory grid, reptest. These are relatively very complex and require extensive training before they can be used in career counselling. The post modern assessments are easy to use and a few of the strategies and tests used here include Career – O – Gram, role play, card sorts, and genograms. Special needs are a term that is used to refer to clinical diagnostic and functional development to describe individuals who need assistance for disabilities that may include mental, psychological and medical assistance. Disability has been defined by WHO as, â€Å".. is any restriction or lack

Educating Rita Essay Example for Free

Educating Rita Essay The speech – question (do the pathways into new worlds offer problems or possibilities? ) What we call the beginning is often the end. And to make an end is to make a beginning. The end is where we start from. Good morning Teachers Year 12. In this speech, I will be focusing on how Willy Russel’s play Educating Rita and Bruce Dawe’s poem â€Å"Easy does it,† emphasise the notion that pathways into new worlds offer problems and possibilities. From the outset of the play, the idea of moving into new worlds offering problems and possibilities is clearly evident. Before we even see Rita, a connection is made regarding the difficulties of moving into a new world, demonstrated through a metaphor, which reveals her difficulties in getting through the door. Rita hopes that the Open University will allow her to forge a better life for herself, as she aims to â€Å"discover meself. † From the opening scene, Russell establishes the differences between Rita and frank, in terms of the language they use and the way they talk and act. Rita’s language is informal and colloquial, whereas frank’s is formal, illustrating the gaps between the lower class and middle class. However, even from this early scene, Rita expresses her overriding wish – she wants to ‘know everything,’ emphasising the fact that new worlds, indeed, offer possibilities. Rita and frank both want more than the world offers. Frank dislikes his job and his students, and confesses that he is ‘an appalling teacher’. Rita, on the other hand feels trapped in her current life, because of the expectations placed on her by her working – class friends and husband, who believe that she should settle down and start having a family. However, Rita is not prepared to do this and her quest for an education brings her into conflict with her husband Denny, revealing how the pathways into new worlds may undoubtedly contain problems and drawbacks. Eventually, when Denny makes Rita decide between education and him, she chooses education and makes another significant step ‘into the world’. Rita’s desire to move into the world is seen in other ways. Her desire to move out of the room and join the ‘proper student’ on the lawn, and her attempts to open frank’s window are indicators to her desire to move into the world. She finally achieves this, and is able not only to converse with the other student, but able to pass her examination. Similarly, in Bruce Dawe’s â€Å"easy does it† explores similar themes to Educating Rita. The central concern of the poem is the care that the speaker believes must be taken with his boy as he learns about language and moves into the world. This concern echoes frank’s concern that Rita will lose her â€Å"uniqueness† as she makes her way into a new world full of rules and regulation. This demonstrates that sometimes pathways into the world offer possibilities which come at a personal cost. The speaker in this poem, presumably Bruce Dawe, is a father who is concerned about his son losing his wonderment in the world and in language as he grows older and learns â€Å"correct English† I have to be careful with my boy. When he says tree it comes out hazy Very green and friendly and before I’ve got The meaning straight he’s up there laughing in it From the boy’s perspective, language is a living thing and the speaker’s ultimate fear is that by imposing the â€Å"stone gaze of grammar† (this is a personification Julie ) he will forever ‘petrify’ the wonder of the language. This is similar to the presentation of into the world that we encounter in educating Rita. Rita questions everything in the fashion of a curious kid writing on her in case she should lose her fresh perspectives The speaker’s word act as a self- imposed warning, a remainder of the dangers of ‘correct English forever’. Moving into the adult world is full of rewards and satisfaction, but we must be careful not to lose ourselves, to lose our spontaneity and freshness. It is this loss if spontaneity that Dawe warns against when he talks of turning his boy ‘into a sort of Sunday visitor at the lakeside’ a spectator rather than a participant in the fluidity of language and life. Dawe uses a variety of techniques in his poem, and most of these are employed to highlight the theme of taking care as we move into wider worlds. The poem is a free verse composition, following no regular rhyming or rhythmic patterns (Dawe himself has not been trapped by the ‘stone gaze of grammar’). The use of first person throughout the poem makes it more personal and highlights Dawe’s concern for his boy, and the consistent use of personal pronouns helps to make the poem sound more conversational. Finally, Dawe’s repetition of the idea â€Å" I have to be careful with my boy keeps this theme uppermost in responders’ minds If you’ve been paying attention to my speech, you will have seen how the concept of ‘ into the world’ is clearly demonstrated, by examining text such as educating rita, and the poem ‘ easy does it’. In different ways, all of these text show people mature and develop as a result of going into the world

Monday, October 14, 2019

A Brief Summary Of Chinua Achebes Life English Literature Essay

A Brief Summary Of Chinua Achebes Life English Literature Essay Chinua Achebe in full Albert Cinualumogu Achebe was born at the 15. November 1930 in Ogidi in South-east Nigeria. His father was a teacher at an evangelical Christian missionary school. His parents christened him Albert from Prince Albert, husband of Queen Victoria. They installed in him many of the values of their traditional Jgbo Culture. 1944-47 Æ’Â   He attended the primary school, before he went to the Government College in Umuahia. 1948-53 Æ’Â   He was educated at the University College of Ibadam, where he studied English, history and theology. 1953/54 Æ’Â   He worked as a teacher 1954-66 Æ’Â   He worked for the BBC and later for the Nigerian Broadcasting Corporation in Lagos. 1967/70 Æ’Â   He was the special representative of Biafra. He became engaged in the Struggle for independence of the state of Biafra. 1970/71 Æ’Â   He began to teach African literature at the University of Nigeria. 1972-75 Æ’Â   He taught at American Universities (e.g. Amherst / Massachusetts; Storrs / Connecticut) 1976-90 Æ’Â   He went back to Nigeria and taught at the University Nsukka. 1990-97 Æ’Â   He had a terrible road accident and confiued to a wheelchair. He went back to the USA and taught at the Bard College. 1998 Æ’Â   He was guest lecturer at the Harvard University in Cambridge. 2002 Æ’Â   He got the Peace Prize from the German book trade. Now Æ’Â   Chinua Achebe lives in the USA. The story played in the era of Cross- Culture Experiences: Transition and Conflict. The white people have not learned to understand the native people. The white people took no notice of their culture, so the natives got in trouble with the white people. In the story the natives pulled a school building down and trampled all the flowers down in relation with the barbed wire around the unused path. 2. Summary of à ¢Ã¢â€š ¬Ã… ¾Dead Mens Path The short story Dead Mans Path written by Chinua Achebe, 1953, of the book One Language many Voices is about a man called Michael Obi and his wife Nancy who try to lead a Central school in Africa. But there (are) many problems with an old path, the Dead Mens path, which cross the school premises. The whole story deals with the setting and the culture of the natives, the biggest subjects in story. Michael Obi is the headmaster of the Ndume Central School. He gets an order to reform the unprogressive school in the neighbourhood bushes, Africa, into a modern and beautiful school. His wife Nancy in infect by his passion for modern methods for a long time. They stick together and work hard to improve the school. So they are saw lots of flowers, tidy up the whole school and build a barbed wire around the path. This was a big mistake, because they take no notice of the culture of the natives, who lived in a village near the school. This is a big mistake because they do not follow the culture of the natives, who live in a village near the school. In this way the conflict with another important person is unavoidable. Days later the village priest, call Ani, come to school and give Obi message about the path and the culture of the natives from the village. He pleases him to take the barbed-wire away, so that the people can take the path of their ancestors, but Obi is not interest in it. The village-priest go away and some days nothing happen. One day Obi wake up and the school he have improve is only a ruin. The flowers are trample, the barbed wire around the path is destroyed and one school-building is pulled-down. This day a white man comes to inspect the school. It is a bad report for Obi and Nancy, but what happen with them? 3. Identify devices of reductionà ¢Ã¢â€š ¬Ã‚ ¦ General information about Short Storys Short stories exist for a long time. In the fifteens century the first short stories were written and often the poor people like farmers read it. The farmers had a bad time, because they had not enough money and have to give up lots of recourses to their masters. So they read the stories to entertain themselves and to forget bad situations. The short story Dead mens path A short story is set at only one place. In the short story Dead mens path it is set up at the central school near the neighbourhood in Africa. No person has left the setting. There is for example the priest, who comes from a village, but his action plays only in the school. It is important, too, that a short story just contains one situation. You have no information what happened before the story has started and what happened after the end. So you can not find out what happened with Mr. Obi, Nancy and the school after the Supervisor has inspected the destroyed buildings. But in our way the story contains not only one situation, because the setting is change and so the situations of the people, too. Another point is, that the in the main characters and particularly the setting in this story described exact. The other characters, like the wives in the story, are spoken very rare, you can see at page 110 line 13 The wives of the other teachers would envy her position. In the short story the setting plays a particular role and is so described very well, to give the reader lots of information about stranger culture and living-standards. The most important point of a short story is the message of the author. So this story will inform us in our thesis about the stranger culture and living-standards and those foreigners must accept it. They can not do all the staff they have in their head, before they talked with the natives because it is in this way not their country. 4. Describe the Settingà ¢Ã¢â€š ¬Ã‚ ¦ In the story à ¢Ã¢â€š ¬Ã… ¾Dead Mens Path the setting change themself, from unprogressive to beauty and than into ruins. First there was an unprogressive, untidy school in Africa, Nigeria with there less educated ones. Then a white man with a promotion to a headmaster and his wife came to school in Africa. It was the Ndume Central School and the characters called Obi and Nanny. They accepted to turn this untidy place to a place of beauty. So they built a fence around, tidied up the whole school and plant new flowers. The school compound was now a place of beauty and the garden from Nancy came with the rain to life. All the flowers blossomed. There were blossomed beautiful hibiscus and allamanda hedges in lots of different colours on the school premises. That was surrounded of the rank neighbourhood bushes. It was an almost disused path from the village across the school compound. Where the path entered and left the school premises was a fence with barbed wire. After a time the priest of the village came to school and told them the history of the old path. Mr. Obi had built a fence with barbed wire arou nd the path, which cross the school compound. But Obi did not accept destroying the fence around the old path. So the old priest went away and some days nothing happened. After a time Obi woke up and the school was only a ruin. The hedges were torn up, the flowers were trampled and one of the school buildings pulled down. It turned into a place of horror. The setting contributes to the atmosphere and the way of life to represent it. The story Dead Mens path is coined by the setting since the setting changed three times in the progress of the history. Furthermore the fit adjectives contribute to imagine the story, the setting and the characters in the mind. So you can also say that the setting is very figurative described. Beautiful hibiscus and allamanda hedges in brilliant red and yellow marked out the carefully tended school compound from the rank neighbourhood bushes. (book p.111 / l. 40-42) 5. Identify the narrators point of viewà ¢Ã¢â€š ¬Ã‚ ¦ The story Dead Mens path is written in the third person perspective. He was appointed headmaster of Ndume Central School in January 1949. (book p.109 / l.2-3) There are many reasons, why the author takes this form. The omniscient narrator knows everything. Her little personal misfortune could not blind her to her husbands happy prospects. (book p.110 / l.23-25) So he can describe the whole characters and know their thoughts. She began to see herself already as the admired wife of the young headmaster, the queen of the school (book p.110 / l.10-12) The effect for the reader is that they can find out the thoughts from the characters, also they can see the future from the characters (What they will do or react at something) The reader has the impression that the priest destroys the school with the village people because this behaviour was a little bit angry. 6. Characterisation Michael Obi Mr. Obi is the main character. He is only a twenty-six old man, but looks like thirty or more. He is stoop-shouldered and trail his leg. In his present posture all his bodily strength seem to have retire behind his deep-set eyes, giving them an extraordinary power of penetration. He has married his wife two years ago. He is the headmaster of the Ndume Central School since January 1949 and his wife helps him by this connection very well. The author argues that the main character is self-centered, when he is solely concern with his own needs and wants. He sees the first piece of evidence of this self-centeredness when Michael and his wife talk about the school and the wives of the other teachers. So they work together to creating the beauty school which was before a unprogressive and untidy school. It is also explain that we see the second piece when Michael and one of his teachers are talking about the park. Nancy Nancy is the wife from Michael Obi. She becomes completely infected by Obis passion for modern methods and his denigration of these old and superannuated people in the teaching held who would be better employed as traders in Onitsha. So Nancy is easy to convince. Michael infected her in their two years of married life. She sees herself now as the admired wife of the young headmaster, the queen of school. She wants to set new standards because of that the other wifes of teachers envy her. Considering that Nancy feels himself better than others wifes or persons. The Priest The priest of the village is called Ani. He is an old man and walk with a slight instruction slood. In the story he has the instruction to inform Mr. Obi and Nancy about the old path. This path is blocked for the native people and the ghosts of the ancestors. In our opinion he has an ellect badly laugh and he is arrogante. I have no more words to say, said the old priest already outside. (book p.113 / l.39) The role from Michael Obi Michael Obi was very zealous, in order to reform and structure the school. He invested a lot of time and Energy in the school. Through the zeal, he do not show considering for the foreign cultures, the past and the ancestors who has used the path. So he seals the evil destiny for his school. 7. Comment on the short storys themeà ¢Ã¢â€š ¬Ã‚ ¦ Christian R. My thesis to the theme Colonialism is that is not correct to do something like this. The colonial powers exploit the mineral resources from the colonial countries. In the colonial countries the natives culture and the natives were oppressed. The natives had to speak the language of the colonial powers. That is not correct, everybody has the right to live their culture and speak their language in their own country. In the story the white people ignore the culture from the natives, refer to destroy the school. The commerce is authorized in order to show the white people or the colonial powers what can happened when someone oppressed the culture from the natives people. All in all I am against the Colonialism era and hope that something like this never come back. The author of the story dead mens path used many suitable adjectives, so you can imagine the setting, the characters and the atmosphere from era of colonialism good in your mind. Although the story is short, nevertheless the author brings the message to reader how the colonial era was and how the natives feel about it. So in my opinion the author has written a good story. Christian K. In my opinion the short story à ¢Ã¢â€š ¬Ã… ¾Dead mens path described the alliance between the natives and the colonial powers, very well. The short story gives us much information about the culture of the natives in Africa, which is not accepted by the white men. I am sorry , said the young headmaster. But the school compound cannot be a thoroughfare. It is against our regulationsà ¢Ã¢â€š ¬Ã‚ ¦.' (book p. 112-113 / l. 34-38) This is an important part, because it tells us the bad situation and the suppression of the natives. You can see that the natives learned a lot of things from the white men, for example the language. However the white men were not interested in the habits of the natives. So I think that the colonialism and the suppression of the natives was a dark side in the history of the humans. I hope that this dark time never comes back. So I come to the conclusion because of the adjectives in the story, which could give me a big view in the important situation. Literature proof We have only used the book and our heads! We know a lot of things about the Colonial era from the history lessons. Dictionary: http://www.leo.org; MS Word XP Dictionary; Duden

Sunday, October 13, 2019

Essay --

La à ©tica puede ser observada de diferentes formas y niveles, donde cada quien tiene una diferente percepcià ³n de lo que es la à ©tica para uno, ya sea desde un punto de vista acadà ©mico, social, familiar o laboral; el tema es tratado desde temprana edad, pero conforme uno va creciendo, el concepto que uno tiene de à ©ste puede que se vaya degradando o intensificando a causa de los à ¡mbitos en los que se desenvuelve uno. Ahora, vivimos en una sociedad en la que la corrupcià ³n es algo muy comà ºn entre nosotros y seguido escuchamos noticias sobre el tema, pues se hace fà ¡cil tomar una decisià ³n que traerà ¡ algà ºn beneficio aunque se tenga que hacer algo mal. Por lo que he decidido hablar de cà ³mo es que la à ©tica toma una parte en la vida profesional de un ingeniero civil. Para empezar, quisiera preguntar  ¿Quà © es la à ©tica? Pues bien, segà ºn la definicià ³n de la Real Academia Espaà ±ola, la à ©tica es una parte de la filosofà ­a que trata de la moral y de las obligaciones del hombre. La palabra à ©tica a menudo la usamos como sinà ³nimo de moral, es decir, el conjunto de principios, normas, preceptos y valores que rigen la vida de los individuos (Cortina & Martà ­nez, 2001, pà ¡g. 21). Ahora, la pregunta es:  ¿Cuà ¡l es la relacià ³n que tiene la à ©tica con la Ingenierà ­a Civil?  ¿Por quà © un Ingeniero Civil aplique la debe aplicar la à ©tica en todos sus trabajos como profesionista?, o  ¿a quà © se enfrentarà ¡ el ingeniero civil durante la prà ¡ctica de su profesià ³n? Con el tiempo se ha observado cà ³mo llegan a fallar obras que han sido diseà ±adas y construidas por ingenieros, incluso antes de que se pusieran en servicio, ya sea por un mal uso de materiales o un mal cà ¡lculo estructural, entre otras cosas. Pero quà © pasa cuando estos problemas se hubiesen podido evitar de no se... ...ncipios que cada uno como profesionista tenga y como los aplica en su vida diaria. Tenemos que conocer todas estas normas à ©ticas que existen no sà ³lo dentro de nuestra profesià ³n, tambià ©n en la de las otras con las que congeniamos en la vida profesional, ya que de estos conocimientos de la à ©tica y profesionalismo depende nuestro futuro no solo como buenos profesionales sino tambià ©n como buenos mexicanos. El ingeniero civil no solo debe manejar las ciencias y las tà ©cnicas que se le enseà ±Ãƒ ³ en un salà ³n de clase, tambià ©n debe ver por la integridad y el desarrollo del ser humano en su conjunto. Aquà ­ es donde toman parte los valores à ©ticos y morales de un profesional, donde el ingeniero debe respetar el marco legal y tomar responsabilidad por cualquier problema que llegue a surgir dentro de su supervisià ³n, actuando con respeto hacia su persona, a la sociedad y a su entorno.

Saturday, October 12, 2019

Acid Rain Essays -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Normal rainfall is slightly acidic because carbon dioxide in the atmosphere dissolves in the raindrops to produce hydrogen ions. Yet, normal rainfall is not considered acid rain. Acid rain is a form of air pollution in which airborne acids produced by electric utility plants and other sources fall to Earth in distant regions. The corrosive nature of acid rain causes widespread damage to the environment. The problem begins with the production of sulfur dioxide and nitrogen oxides from the burning of fossil fuels, such as coal, natural gas, and oil, and from certain kinds of manufacturing. Sulfur dioxide and nitrogen oxides react with water and other chemicals in the air to form sulfuric acid, nitric acid, and other pollutants. These acid pollutants reach high into the atmosphere, travel with the wind for hundreds of miles, and eventually return to the ground by way of rain, snow, or fog, and as invisible â€Å"dry† forms. Damage from acid rain has been wide spread in eastern North America and throughout Europe, and in Japan, China, and Southeast Asia. Acid rain leaches nutrients from soils, slows the growth of trees, and makes lakes uninhabitable for fish and other wildlife. In cities, acid pollutants corrode almost everything they touch, accelerating natural wear and tear on structures such as buildings and statues. Acids combine with other chemicals to form urban smog, which attacks the lungs, causing illness and premature deaths. The process that leads to acid rain begins with the burning of fossil fuels. Burning, or combustion, is a chemical reaction in which oxygen from the air combines with carbon, nitrogen, sulfur, and other elements in the substance being burned. The new compounds formed are gases called oxides. When sulfur and nitrogen are present in the fuel, their reaction that occurs with oxygen yields sulfur dioxide and various nitrogen oxide compounds. In the United States, 70 percent of sulfur dioxide pollution comes from power plants, especially those that burn coal. In Canada, industrial activities, including oil refining and metal smelting, account for 61 percent of sulfur dioxide pollution. Nitrogen oxides enter the atmosphere from many sources, with motor vehicles emitting the largest share—43 percent in the United States and 60 percent in Canada. Once in the atmosphere, sulfur dioxide and nitrogen oxides undergo c... ...ts. The targets established in laws and treaties are being met, usually ahead of schedule. Sulfur emissions in Europe decreased by 40 percent from 1980 to 1994. In Norway sulfur dioxide emissions fell by 75 percent during the same period. Since 1980 annual sulfur dioxide emissions in the United States have dropped from 26 million tons to 18.3 million tons. Canada reports sulfur dioxide emissions have been reduced to 2.6 million tons, 18 percent below the proposed limit of 3.2 million tons. Monitoring stations in several nations report that precipitation is actually becoming less acidic. In Europe, lakes and streams are now growing less acid. However, this does not seem to be the case in the United States and Canada. The reasons are not completely understood, but apparently, controls reducing nitrogen oxide emissions only began recently and their effects have yet to make a mark. In addition, soils in some areas have absorbed so much acid that they contain no more neutralizing alka line chemicals. The weathering of rock will gradually replace the missing alkaline chemicals, but scientists fear that improvement will be very slow unless pollution controls are made even stricter.

Friday, October 11, 2019

Balance is a key design principle that is represented in art in terms of symmetrical and asymmetrical balance

Balance is one of the most crucial principles in art’s domain. There are two kinds of balance namely the symmetrical and asymmetrical balance. Artist’s basically depends on balance when they are trying to create visual weight on their works. Key elements used in order to achieve balance are lines, shapes as well as color. Symmetrical balance often goes with the name formal balance whereas asymmetrical balance is also known as informal balance.In order to know which kind of balance is used by an artist one needs an imaginary line at the center of the artwork. Formal balance is defined as something which depicts similar things from both sides of your imaginary line. In informal balance on the other hand both sides of imaginary lines contain different things and thus the other side seems to be a little heavier as compared to the other side. Informal balance is more psychological in nature in that it is usually felt rather than noticed.Most of Da Vinci’s works contai ns symmetrical balance. Da Vinci’s Proportion of the Human Figure is highly symmetrical in nature. This particular work depicts how a human body could create different shapes such as circle, square, and triangle. In this particular work Da Vinci created balance by creating appropriate proportion which gave birth to balance. The appearance of symmetrical balance in the Proportion of the Human Figure could be attributed to the fact that there had been an approximate symmetry in this particular work.As compared to Leonardo Da Vinci, Deborah Butterfield uses more asymmetrical balnce on her works rather than symmetrical. An example of asymmetrical balance on her work could be found on her Verde. By drawing an imaginary line at the center we could basically see that the one side is heavier than the other and they depict different things as compared to Da Vinci’s Proportion of the Human Figure. In this particular work Butterfield used steel to achieve her desired end.The head of the horse seems to be weightless since it seems like merely a stick protruding as compared to its body which seems to be full of steel and thus appears heavier. This technique allowed her a great example of depicting asymmetrical balance in art. (â€Å"Principles of Design,†; The Artspace Team, 1997) Reference: Principles of Design [Electronic Version] from http://sjc. ceu. edu/departments/art/chp03. pdf. The Artspace Team. (1997). Balance [Electronic Version] from http://www. peonqueen. com/ArtSpace/temp_exhib/art2/bal. html.

Thursday, October 10, 2019

Human Relations Approach to Technology Essay

Organizational communication technology is seen as a tool that can free workers from mundane tasks and allow them to engage in activities that satisfy higher- order needs. Emphasis is placed on technological impacts on worker attitudes. (1) This approach has helped people learn to be more of a multitasker. This approach also helps people be able to have more one on one time with people face to face because it frees them up more so than they were once able to do. This approach also changes the world. Another side to this is that technology has done more and faster production than humans can. Technology has taken over many people’s job. What used to be an assembly line of people working to put metal together for chairs or anything else has become a one person job making sure that the robots had put the metal together like it was supposed to be. There is a plant in Hopkinsville, KY that mig welds and repairs parts and pieces of appliances. With this plant there are people only getting hired who has welding experience so that they can check what the machines do, when the machines mess up it is up to that person to fix it. The people working there are always getting laid off due to them over hiring at times. They don’t need as many people as they once did because they have technology and it has stepped up and taken over the jobs of those people who got laid off. In the medical field, there are advancements being made every day. There are always creations of different instruments like the robot advancement that allows the doctor to be able to see better and more precise cuts and less people who need to be in the person’s body at one time. Now there isn’t a whole table of nurses and doctors working there is only one nurse and a doctor who is controlling the robot. The nurse is who puts the instruments in the robot and the doctor moves the robot. Yes this robot is great with being more precise but it is also cutting more people out of their jobs. These medical advancements are being made to make things faster, easier, and more reliable than some older doctor whose hands shake from time to time. There is also the computers advancement that is being made every day. With this computer advancement it is giving me the opportunity to stay at home and work. I get to use the internet to do my job and anything else that I need to do than I simply use my phone. With out all of the advancements that are being made with technology in computers than I would not be able to do this job from home. The only form of human relations that will be from me in this job is the occasional times that I get on the camera and of course all of the times I talk to people on the phone. This does stop the face to face effect that was once a big role in life. Human relations approach to technology plays a major impact no matter which side you want to look at. It plays a role in both ways where it helps humans but it also hurts humans. I feel that to an older person looking at this would think that technology is taking away their livelihood because they are older and it is harder for them to find a different job. (2.) Somebody my age like me, I love the technology and how it plays out according to human relations. I feel that everyday I should learn something new so it doesn’t bother me if I don’t know how to do something. I feel that learning to use technology makes my life easier and faster. References (1.) Miller, K. (2012). Organizational communication: approaches and processes (6th ed.). Boston, MA: Wadsworth Cengage Learning. (2.) Subject. (n.d.). JSTOR: An Error Occurred Setting Your User Cookie. JSTOR: An Error Occurred Setting Your User Cookie. Retrieved February 19, 2013, from http://www.jstor.org/discover/10.2307/20023443?uid=2129&uid=2&uid=70&uid=4&sid=21101834177857

Wednesday, October 9, 2019

Discuss the Proposition that a Company's Dividend Policy is Irrelevant Essay

Discuss the Proposition that a Company's Dividend Policy is Irrelevant to its Market Value - Essay Example Some argue that dividend policy will not affect the wealth of the shareholders, whereas some have the opinion that the decisions about dividend policy will affect the shareholder’s wealth and the firm’s valuation. â€Å"Dividend policy refers to the decision regarding the magnitude of the dividend payout, the percentage of earnings paid to the stockholders in the form of dividends. The central, and as yet unresolved, issue concerning dividend policy is whether changes affect firm value† (Dividend Policy 2012). Following are the factors which influence the dividend policy: †¢ Market deficiency for example taxes, agency costs, asymmetric information, flotation costs and transaction costs. †¢ Behavioral considerations for instance illogical shareholder behavior, behavioral desires of shareholders and usual behaviors of firms. †¢ Industry characteristics for example profitability, size, investment opportunities, availability of cash on probable cash fl ows and future earnings. †¢ Managerial likings for example smoothing of dividends and the disinclination to decrease future dividends. Arguments for the Dividend Irrelevance: Dividend Irrelevance is a theory that an organization’s strategy of dividend has no actual influence on the value of the company. â€Å"The main cause for paying or not paying dividends is the cost of tax. Though dividend irrelevance is not absolutely accurate, it is a superior adequate estimate to the certainty that basic assessment should usually do not take into account strategy of dividend† (Expert 2012). The enduring assumption of dividends involves with the aim that if the organization cannot spend its income to make a revisit that is more than expenditure, it must deliver the income by paying dividends to shareholders. â€Å"The theory of dividend irrelevance is founded on the basis that an organizations dividend strategy is sovereign of the value of its share value, in addition to th e dividend choice is an inactive residual. The price of the organization is resolved by its financing and investment decisions in a best capital formation, and not by its decision of dividend. A general policy of dividend should provide every industry its value of shares, as the policy of dividend is irrelevant in resolving the value of the firm† (Barman n.d., p. 17). This method suggests that dividends symbolize earnings residual more willingly than a dynamic decision variable that influences the organization’s worth. Such a vision is reliable with the theory of dividend irrelevance put forward by the authors Merton H. Miller and Franco Modigliani. â€Å"The authors argue that the industries value is ascertained only by the earning risk and authority of its resources, and that the way in which it divides its earnings stream among dividends and internally maintained funds, does not influence this cost. The big variations in dividends increased the value of share. When there is an increase in the dividend, the share prices also get increase and when the dividend decreases, the share price gets reduced† (Gitman 2008, p. 513). An organization fascinates investors whose liking for the stability as well as payment of dividends match with an organization’s solidity of dividends and actual payment pattern. The shareholders wish for constant dividends on the basis of

Tuesday, October 8, 2019

Ethics Application Paper Case Study Example | Topics and Well Written Essays - 1000 words

Ethics Application Paper - Case Study Example The teacher always strives to treat all of her students fairly and teach them the best that she absolutely can, but once in a while a questionable scenario arises that calls her ethics into duty. This is the case one day when she finds herself cornered at work. The school operates on the quarter system. During Week 10 of Quarter Four of last year, the school's Registrar approaches the teacher to tell her that she 'needs' to pass a particular student, regardless of his performance and the fact that did not attend class at all for the first 10 weeks. The Registrar informs the teacher that it is the student's final quarter and that he has a job lined up for him upon graduation that is going to make the school look really good. She also informs the teacher that the Director of Education has sent explicit instructions that the teacher is to pass the students with no questions asked per her demand. The teacher is in absolute shock, is confused, and has no idea what to do in this situation. If she were to pass the student, it would be completely unfair to the other students in the class. It might even be illegal. Certainly it would be against the school's accreditation standards. However, if she were to fail the student, the Registrar had made it clear that she would likely lose her job for making the school look bad if the student did not graduate and, thus, could not start working right away and the highly-regarded company in question. The Moral Agent The moral agent in this particular ethical scenario is the teacher. She is the individual who must make the moral decision. She has to choose between passing the student and being unfair to her other students and quite possibly disobeying the law and/or violating accreditation standards but pleasing the school's administration and keeping her job or failing the student and making the school look bad and possibly losing her job. Two of the Ethical Theories Discussed For the purposes of this paper, virtue theory and ethical relativism will be the theories that are applied and discussed with regard to the ethical scenario in question. "Virtue ethics is currently one of three major approaches in normative ethics. It may, initially, be identified as the one that emphasizes the virtues, or moral character, in contrast to the approach which emphasizes duties or rules (deontology) or that which emphasizes the consequences of actions" (Stanford Encyclopedia of Philosophy, 2008, pg. 1), whereas "Ethical relativism is the theory that holds that morality is relative to the norms of one's culture. That is, whether an action is right or wrong depends on the moral norms of the society in which it is practiced. The same action may be morally right in one society but be morally wrong in another. For the ethical relativist, there are no universal moral standards -- standards that can be universally applied to all peoples at all times" (Velasquez, et.al, 2008, p g.1). Since ethical relativism can go either way, the culture in which the teacher was raised will determine her actions. If she looks more at herself and her own desires than at those of others, she would probably choose the safest route that allows her to keep her job since it is in her own best interest. Making this decision, she would violate her other students, but could probably keep it quiet, satisfy