Evolution And Evolution Of Evolution - 1054 Words

Evolution is something that can be taken into different meanings, from the way you live. Some people can accept evolution and some can’t. The meaning of evolution is the way a different animal or species came to be, and how they are linked to a different of species that all share a common ancestor (an introduction to evolution). There is a lot of evidence to shows that evolution is can be proven like DNA Sequences, Fossil Records, Cladograms, and analogous/homologous structures, because there are so many ways to prove that there is evidence for evolution, but I m only going to discuss four of them. One evidence that can back up evolution is DNA Sequences. DNA Sequences can show the similarities that two different species share (genetic similarities: Wilson). You can look at DNA sequences from different animals to see if there is a common link between the two. DNA sequences play a very important role in evolution. It gives a large amount of evidence of evolution by showing th at living species share something in common with the basic hereditary (evolution of DNA). With us being able to see that some species share a common link with an ancestor, we can pair them up with species that have the most common links together to the ones that only have a few links in common (evolution of DNA). Ever since we discovered DNA it has helped supported the theory of evolution, it also has helped scientist predict where evolution will happen in the future.Show MoreRelatedEvolution And Evolution Of Evolution957 Words   |  4 Pagesthe theory of evolution. To understand why the teaching of evolution in school is important, it’s important to understand what it is, how it works, and how we benefit from its evolutionary history. Evolution is the steady development of different kinds of living organisms that have diversified from earlier forms throughout the generations. Without evolution, biology wouldn’t make sense because evolution is its key principle that connects and explains many facets of life. Evolution is a very importantRead MoreEvolution And Evolution Of Evolution1333 Words   |  6 PagesWhat is Evolution? Evolution is the modification of characteristics of living organisms over generations (StrangeScience.net, 2015); it is the gradual process of development by which the present diversity of living organisms arose from the earliest forms of life, which is believed to have been ongoing for at least the past 3000 million years (Hine, 2004). Common ancestry are groups of living organisms that share the most recent common ancestor, by which scientific evidence proves that all life onRead MoreEvolution And Evolution Of Evolution1337 Words   |  6 Pagesvarious subfields within Anthropology to adapt to the human species. Evolution would be defined as when â€Å"something† can develop from something that is simplistic to something that can adapt to the world around it and is more complex. All human beings in past and present as well as all living organisms have been part of a process of Evolution. Evolution can be viewed as adaptations, as well as growing to better advancment, evolution has taken ahold of all species throughout history. It is human natureRead MoreEvolution And Evolution Of Evolution1328 Words   |  6 PagesWhat is the theory of evolution? Many people who don’t understand science or Biology don’t know how to answer this question. â€Å"Evolution is the process of biological change by which descendants come to differ from their ancestors.† In our society today, there is many conflicts that exist between creationism which is the belief that a higher power created the Earth and made living things and the theory of evolution. Some people are debating whether to teach evolution in schools because theRead MoreEvolution And Evolution Of Evolution884 Words   |  4 Pages Evolution Evolution, a change in the genetic makeup of a subgroup, or population, of a species (Nowicki 10). Every living thing in the world is capable of evolving into something. Cells evolve to perform different tasks and to become stronger. Charles Darwin is the founder of evolution, he realized that species change over time to ensure survival. The future of evolution can not be predicted. Everything in our universe starts out as a single celled organism. All life traces back to three billionRead MoreEvolution And Evolution Of Evolution1079 Words   |  5 PagesEver wondered when the course of humans began or better yet if people started the way that they are? Modern humans started 200,000 years ago, but were not alway like this. The process of evolution brought us to humans. According to Evolution: The Human Story, evolution is the process by which organisms change over the course of generations. It is also compelling because ancestors can give rise to other relatives or descendants. Archeologists now know that not only humans evolved because paleontologistsRead MoreEvolution Of Evolution And Evolution2000 Words   |  8 Pages Title: Evolution Author: Annette Gonzalez December 9, 2014 Abstract: This paper will cover the topic of evolution of organisms. Evolution is the process of constant change from a lower, more simple to better, complex state (Merriam-Webster, 2014). In this essay, there are different philosophies that support the idea of evolution. For instance, there is anatomical, homology, natural selection evidence. This ideas will be explained in more detail in the body of the paperRead MoreEvolution And Evolution Of Evolution2356 Words   |  10 Pagesideology, people have started to think logically and science has come a long way. It is now believed that evolution has resulted in the changes on planet Earth and human kind was not just simply created by a ‘God’. What is evolution? What was Charles Darwin’s contribution to ideas about evolution? Biological evolution is the descent of organisms with modifications. Simply, the central idea of evolution is that all life forms which exist as of now or had existed share a common ancestor. This theory firstRead MoreEvolution And Evolution Of Evolution983 Words   |  4 PagesMost things in science all eventually lead back to one thing, evolution. Evolution has been an interesting topic since mankind could wrap its mind around the concept. Whether one believes in it or not, it is hard to deny the cold hard facts that back up how every being has changed from its original form of life. From plants to humans, everything has adapted and evolved to be able to adjust to climate changes, habitats disappearing, and new predators. All it takes is for one mutated gene to get aRead MoreEvolution And Evolution Of Evolution1154 Words   |  5 Pages EVOLUTION Evolution is a scientific theory that was first introduced in the mid 1800’s and it refers to the biological changes that take place within a population of a specific species over the course of many generations. This theory was one of the most scientifically groundbreaking discoveries of our time, and since its discovery, scientists have been working hard to find more and more evidence on the subject. Although there is much controversy on the subject of evolution, it is hard to ignore

This Cody Free Essays

â€Å"This Cody† Comparison Essay â€Å"What I wanted, I know now, was just to say our son’s name out loud. The crisp â€Å"c† and the rolling â€Å"o† and the slight flick of the tongue for the â€Å"dy†Ã¢â‚¬  (Anderson 5). This quote comes from the story â€Å"This Cody† by Lauri Anderson. We will write a custom essay sample on This Cody or any similar topic only for you Order Now It states how the narrator misses being able to say her sons name for he died not too long ago because he was kidnapped in a park. The husband feels as though his wife is a shame to him and she believes that the reason he does not look at her the same anymore is because the son looked exactly like her. Every time he looks at her face he sees his son and misses him so much. Although the author talks about many different types of scenes that the wife talks about in this story, Lauri Anderson portrays the narrator as a static character. I say she is a fixed character because her beliefs stay the same throughout the entire passage. For instance, she thinks the dam is going to break constantly, she thinks her husband does not love her anymore because it was her fault for their son dying and also she tells the cops three bold face lies about her son. The narrator has dreams about the dam breaking throughout the entire short story. In these dreams, the author has the narrator use imagery to describe her dreams and how intense they were. For example, â€Å"I have dreams about it. They all start the same way. We wake to water two inches deep and the dogs whining, backed into their corners. All night we sweep the water out, but by morning, we’re wading waist-deep in the cold, fishless shallows, filling our buckets† (Anderson 4). The river that used to go through their neighborhood is not being stopped by the dam and the wife gives the river and the dam human characteristics, which is personification, and says that the river is mad and wants to destroy everything that is now in its path. â€Å"What I have learned is that when the river returns, it won’t be the same river. All that time pushing against a wall will make you desperate. All that time, you won’t care about this tidy home or that. If you are the river, you will say, show me a thing I can’t destroy, and if you are the dam, and you are tired of pushing back, you will secretly want to let go† (Anderson 6-7). The narrator also says â€Å"Sometimes I can hear a humming that seems to come from two places at once: from far down the creek and also somewhere inside me, as if the dam is as much aware of me as I am of it. As if I need only to step onto the porch and open my arms† (12). This is an example of personification. The wife thinks that the dam knows as much about her as she knows about the dam. She thinks that the dam is going to spill all of her secrets and make everything worse than what it is now between her husband and herself. The dam is also an example of a symbol because it represents the relationship between the wife and the husband. â€Å"The dam is holding back every drop it was built to contain. Its concrete walls are eight feet thick. It is designed to collapse in and not out† (Anderson 16). All of the lies that she told the police and her husband are hidden behind the dam and the moment that the dam breaks is the moment when the entire world will know that she was selfish. â€Å"I told myself that he was fine, the park was safe. I told myself I deserved a few minutes alone with the sun and with the trees moving overhead† (Anderson 16). She was selfish in thinking that she needed time to rest her eyes in a public place instead of looking out for where her son was and knowing exactly where he was. Instead of thinking he is just in one of his hiding places or sitting on the ground right in front of her, she should have been going everywhere that he went. The wife’s husband did not start getting mad at her and being disgusted with her presence until their son died. The wife lied to the cops three times when their son died so that the blame was not on her and the husband would not leave her. On the day I lost our son, I told three lies. First, I said he had only been missing for fifteen minutes, when it was really more like an hour. Fifteen minutes still sounded hopeful, I thought† (Anderson 6). She thought that the lie would make herself feel better and it did for a while but she eventually started feeling bad about lying to the cops about something that was her fault. â€Å"The second lie I told on that day I lost my son was about a hat. I told the detective he was wearing one-a blue baseball cap with an orange fish on the front. I said this because it was a hot day, nearly ninety degrees in the city, and when we arrived at the park, I saw all of the kids were wearing hats and even tiny pairs of glasses† (Anderson 10-11). The wife did not want to seem like a bad mother because she lost her own son, although later it would be established that she was, so she lied to the cops about her own son wearing a hat and watched the man write it down on his notepad without even flinching or showing regret on her face. There were a number of things that the narrator confesses to the audience about what she did not tell the cops at the end of the story. I’ve never said that I leaned my head back and closed my eyes. I’ve never said that that I’d forgotten my sunglasses, and that the sun threw dappled shadows on my eyelids. No one knows that for maybe half an hour before I faded into sleep, I listened to my son playing nearby with another child, the sound like birds chasing each other in the treesà ¢â‚¬  (Anderson 15). This quote is an example of dramatic irony in that the husband does not know that it was the wife’s fault for their son being kidnapped. We the audience knows that she was the reason that her son was stolen at a park and kidnapped and had God know what done to him. The narrator also uses imagery to show how much the husband changed the way he looked and how different and difficult her life is now that their son died. â€Å"Some days I don’t recognize him. He’s grown out his beard, and the paunch I so lovingly stroked is now all muscle, his abdominals like flat stones stacked atop one another† (Anderson 4). The narrator’s husband changed the way he looked after the death. â€Å"I’m different two. Our dogs, two purebred Heelers Brian insisted we buy to go with our new life, won’t come when I call. The chickens peck my head when I reach for the eggs. The garden dies all at once, overnight. Last night, I found a scorpion on my pillow, his dancer’s arms poised to strike† (Anderson 4). This quote states how much the place that she is living now does not like her and she feels as though they are all out to get her, including her own husband. The author of the story â€Å"This Cody†, Lauri Anderson, uses different types of figurative language and imagery to portray the narrator as a static character. The wife is constantly thinking that the dam is going to break and all of her secrets will be revealed to her husband and the rest of the world and she everyone would know how bad of a mother she is. Throughout the story the narrator believes that her husband does not love her anymore because he blames her for his son’s death. He can not stand to look at her for their son looked exactly like her and every time he looks at her he sees his dead son. Also she continuously tells lies to the police and her husband about their son and what really happened that day at the park when he went missing. Works Cited Anderson, Lauri. â€Å"This Cody. † The Greensboro Review. 91. Spring (2012) : 4-16. Print. How to cite This Cody, Essay examples

Financial Reporting Of Australia And UK †MyAssignmenthelp.com

accounting Question: Discuss about the Financial Reporting Of Australia And UK. Answer: Introduction This report takes an honest attempt towards the analysis of the regulatory framework for financial reporting of two countries. It can be seen that most of the developed countries all over the world have their own regulatory framework for financial reporting. For this report, the regulatory framework for financial reporting of Australia and United Kingdom is taken into consideration. There are two major parts of this report. The aim of the first part is to analyse and evaluate the necessary factors related to the financial reporting of the selected countries. The aim of the second part of this report is to make analysis of the selected financial reporting environment of the selected countries by relating Regulatory Capture Theory. Lastly, the conclusion will be developed with the help of a critical analysis on these selected financial regulatory environments for getting the idea of the extent of capture. Analysis of the Regulatory Framework for Financial Reporting Framework of Australia and United Kingdom Australia Australian Accounting Standard Board (AASB) is an Australian government agency responsible for the development of the necessary standards and principles for financial reporting (aasb.gov.au, 2018). Problems: Specific issue can be seen in the standard setting process of AASB. The example of a specific issue in Australian financial reporting system is the concern related with relevance and reliability of financial information in the financial statements of the companies. In addition, another perceived problems is related with the reduction of cost of the process of financial reporting. It needs to be mentioned that AASB is currently working on specific projects to address these problems (aasb.gov.au, 2018). How it works: As per the earlier discussion, AASB is the major decision maker in the financial reporting framework of Australia. The main responsibility of AASB is to develop issue and maintain financial reporting standards. It needs to be mentioned that AASB operates under Australian Securities and Investments Commission Act 2001 (rba.gov.au, 2018). The Australian Securities and Investments Commission, commonly known as ASIC, is another major part of the financial reporting regularity environment of Australia. The major responsibility of ASIC is to maintain the market integrity and to protect the customers from various frauds in the financial system. Another major part is the Australian Prudential Regulation Authority (APRA) and it is responsible for the deposit taking institutes. In this context, the name of the Reserve Bank of Australia needs to be mentioned as it is responsible for the development of monetary policy and to bring stability in the Australian financial system (rba.g ov.au, 2018). Progress Towards adoption IFRS: In the year 2005, 1 January, Australia adopted the standards of International Financial Reporting Standard (IFRS). Over the years, major progress in the adoption of IFRS by Australia can be observed. Smoothness can be seen in the transition process of IFRS by Australia. Major success can be seen in the application of IFRS standards for the financial reporting of not-for-profit Australian companies (iasplus.com, 2018). However, there is a need for further modification in the areas of quality and cost efficiency of financial reporting. Most importantly, with the adoption of IFRS across all the sectors, the users and developers have become able to move between sectors and countries with enough skills and knowledge (iasplus.com, 2018). In the recent years, one major project of AASB related to IFRS is to review the adoption of IFRS reporting standards by Australia. The main aim of this review program is the strategy of AASB to modify the standards of IFRS f or the financial reporting of not-for-profit business entities. Moreover, another aim is to bring simplification and clarification in the process of financial reporting (iasplus.com, 2018). United Kingdom (UK) Problems: The presence of some specific problems can in the financial reporting regulatory environment of UK. The financial reporting standard of UK has witnessed major problems on how to respond to the major development of IFRS (icaew.com, 2018). It needs to be mentioned that the companies of UK have to incur high cost along with major complexities in the adoption of the standards and principles of IFRS. This is the greatest problem faced by UK financial reporting regulatory environment. Apart from this, the UK financial reporting standard has been facing major issues related with the specific reporting needs for the charities (icaew.com, 2018). These are the major problems. How It Works: In the financial reporting regulatory environment of UK, the presence of two financial reporting frameworks can be seen. They are IFRS; and UK and Ireland GAAP (Generally AcceptedAccounting Principles). It is required for the public listed companies of UK to adopt the standards and principles of IFRS in order to prepare the financial reports of their group (frc.org.uk, 2018). However, the companies also have the option to select between IFRS and UK and Ireland GAAP in order to prepare the financial reports of their individual parent companies. In this context, FRS 100 Application of Financial Reporting Requirements provides the whole framework of financial reporting. The major legislative requirements of UK financial reporting are FRS 102 (frc.org.uk, 2018). The Financial Reporting Standard applicable in the UK and Republic of Ireland, FRS 101 Reduced Disclosure Framework and FRS 105 the Financial Reporting Standard applicable to the Micro-entities Regime (frc.org.uk, 2 018). Progress towards Adopting IFRS: It can be observed that IFRS has been the part of the financial reporting regulatory environment of UK since 2005 as per the EC regulation. Over these years, major progress can be observed in the adopting of IFRS by UK (aasb.gov.au, 2018). As per IFRS standards, it is required for all the domestic companies of UK trading their securities in the regulated market are required to use IFRS standards for financial reporting as per EU. It implies that these companies are required to comply with the standards of IFRS for the preparation of their financial statements. However, exception can be seen in case of foreign companies. In case of SMEs, they have the option to use the standards of IFRS with some further modifications (aasb.gov.au, 2018). Based on the above discussion, it can be observed that both Australia and UK uses different standards for the purpose of their financial reporting as Australia follow AASB and UK follows UK and Ireland GAAP (frc.org.uk, 2018). However, it can be observed that both the countries have done major progress towards adopting the standards and principles of IFRA. In the presence of IFRS standards and principles, it has become possible for establishing accurate process of financial reporting for the companies. Analysis of the Selected Environments in Relation to Regulatory Capture Theory Regulatory Capture Theory: In the year 1971, George Strigler introduced this Regulatory Capture Theory (Carpenter Moss, 2013). This particular theory states that a firm or an industry can become beneficial from different relevant legislations if they capture the related regulatory body. According to this theory, manipulations are done in the regulations for fulfilling the requirements of the parties having interest in them. Apart from this, this theory also states that after a specific period of time, the regulations serve the interest of their concerned industries (Carpenter Moss, 2013). Usefulness: The main advantage of this theory is that it helps in providing the explanation of the main intentions of the regulations. The development of these regulations involves the individuals and companies affected by them Young, 2012). For this reason, this particular theory helps in the adequate representation of policies and interest groups for the betterment of the companies and the industries. With the help of this theory, the companies and the industries become able to capture the negative intentions of the regulators for the betterment of their own interests (Young, 2012). Characteristics: In the Regulatory Capture Theory, George Strigler has mentioned about three major characteristics or three major assumptions that indicate that a particular regulatory environment is captured. According to the first characteristic, a regulatory environment will be considered as captured when there will be greed among the regulatory agency, regulatory party and customers; and their intention will be to maximize their own interest. Thus, in the presence of the intention of the maximization of own interest, the regulatory environment will be considered as captured (Chalmers, Godfrey Lynch, 2012). According to the second characteristic, the regulatory environment will be considered as captured when all the interested parties in the regulatory environment have rational expectation for the other parties (Boyer Ponce, 2012). According to the third characteristic, a regulatory environment will be considered as captured when the industries or the companies take huge time and effort for capturing the regulator (Portman, 2014). It is the responsibility of the regulators to set regulations in such a manner that the industries or the companies do not take much time to understand them. It can be seen that there are many instances where the financial regulators failed to implement correct financial regulations for the companies and the industries (Livermore Revesz, 2012). Analysis: From the above discussion, it can be seen that there are three major assumptions in the regulatory capture theory. In case of the financial reporting regulatory environment of both Australia and UK, there is a need to analyse the above-discussed characteristic of regulatory capture theory in respect of these environments. In this context, it needs to be mentioned that both the Australia and UK have some major history related with the development of accounting policies and standards (Agrell Gautier, 2012). Apart from this, there are some major cases where the regulatory environment was captured. In this context, the example of ASRB can be provided here. At the time of the discussion of the establishment of ASRB, the professional accountant members did lobby by ensuring the fact that the board would not have any independent capability; there would not be any independent chairperson and there would only be administrative officer in place of research director. Apart from this, the members of ASRB stated that the industries are required to set priorities after the discussions with the board. From this, It can be seen that ASRB considered the fulfilment of their interest above all. Most importantly, it can be observed that the members of ASRB were only professional that shows the lack of independence of the board (Chalmers, Godfrey Lynch, 2012). However, at present, the situation is very different in case of the financial reporting regulatory environment of Australia and UK. The motive behind the development of the board of both AASB and UK FRC is to provide independence to these bodies so that they can be beneficial. The 11 board members of AASB have come from different background like accounting, audit, public sector, finance and others. The same aspect can be seen in case of FRC. This aspect provides independence to these regulatory bodies (Baldwin, Cave Lodge, 2012). Apart from this, there is not any presence of lobbying in the development of the objectives of these accounting standards. It needs to be mentioned that the main aim of the financial regulatory boards of Australia is to provide the users with required financial information of the companies by establishing correct financial reporting standards (ifrs.org, 2018). Thus, it can be observed that the main priority of these boards is the development of single accounting standard for all the companies. Most importantly, the adoption of IFRS by Australia and UK has brought transparency, accountability and efficiency in the financial markets all over the world (ifrs.org, 2018). In this context, it needs to be mentioned that all of these financial regulators have established standards and principles that are easy for the companies and industries to capture. It can be noticed that there is not any rational expectations among the parties. It needs to be mentioned that there is another major aim of the development of FRC. With the implementation of FRC, it has become possible for the stakeholders of the companies to have a say in the accounting standard-setting process. More importantly, in the board of AASB, FRC and IFRS, people from different fields like private companies, regulators, directors and shareholders can be seen as the acting members (ifrs.org, 2018). There have been many debates related with the adoption of IFRS by Australia and UK. Many people have argued that regulatory environments of Australia and UK can be captured due to the adoption of the policies of IFRS as the standards setters are lobbying to fulfil their own interest in the presence of a single accounting standard. However, it needs to be mentioned that there is not any strong point in this argument, as there has not been anything bad happened in the presence of IFRS (ifrs.org, 2018). Thus, based on the above discussion, it can be said that there is less possibilities for these standards to be captured in the presence of all these aspects. Conclusion From the whole discussion, it can be observed that this report has aimed to discuss various aspects of framework for financial reporting of Australia and UK. At the same time, the report has also attempted to evaluate the framework for financial reporting of these two countries with the help of the various components of regulatory capture theory. It needs to be mentioned that the report has analyzed and evaluate all the necessary aspects of the framework for financial reporting of these selected countries with the regulatory capture theory. The following discussion shows the critical analysis of the framework for financial reporting of Australia and UK in relation to regulatory capture theory. In case of the framework for financial reporting of Australia, it can be seen that relevance and reliability are the major issues in the financial reporting of Australia. The above discussion also states that AASB is majorly responsible for the development of financial standards and policies for financial reporting. Some of the other major bodies are APRA, ASIC and others. It can also be observed that Australia has adopted all the standards and principles of IFRS in order to bring accuracy in the financial reporting process. After applying the assumptions of regulatory capture theory, it can be observed that there is not any area in the framework for financial reporting in Australia that can be captured. The above discussion shows that there is enough independence in the body of AASB and IFRS as members from different area can be seen. After that, from the major activities of AASB, it is clear that there is not any lobbying in this body to fulfill the self-needs of the body members a s the main aim of AASB is provide the users with necessary financial information by improving the quality of financial reporting. Thus, based on the above discussion, it can be conclude that all these aspects diminish the possibility of regulatory capture for the framework for financial reporting in Australia. Almost same concept can be seen in case of the framework for financial reporting in UK. The above discussion states that framework for financial reporting of UK faces major problem in the adoption of various principles and standards of IFRS. It can be observed that there are two major frameworks for financial reporting available in UK; they are IFRS and UK and Ireland GAAP. At the same time, FRC also has to play an important part in financial reporting. It can also be observed that UK has adopted all the standards and principles of IFRS. In case of the application of regulatory capture theory, it can be observed that there is not any significant factor contributed towards the capturing of framework for financial reporting. Same as Australia, the board of FRC consists of members from different area. Apart from this, it can also be seen there is not any place for lobbying in the board members. Thus, based on the above discussion, it can be conclude that all these aspects diminish the p ossibility of regulatory capture for the framework for financial reporting in UK. References AASB Board. (2018).Aasb.gov.au. Retrieved 31 March 2018, from https://www.aasb.gov.au/AASB-Board.aspx AASB RESEARCH REPORT NO 4: REVIEW OF ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN AUSTRALIA. (2018).Aasb.gov.au. Retrieved 31 March 2018, from https://www.aasb.gov.au/admin/file/content102/c3/AASB_Review_of_IFRS_research_report_03-17.pdf About the AASB. (2018).Aasb.gov.au. Retrieved 31 March 2018, from https://www.aasb.gov.au/About-the-AASB.aspx Agrell, P. J., Gautier, A. (2012). 14. Rethinking regulatory capture.Recent advances in the analysis of competition policy and regulation, 286. Australia's Financial Regulatory Framework | Council of Financial Regulators Annual Report 2002 | RBA. (2018).Reserve Bank of Australia. Retrieved 31 March 2018, from https://www.rba.gov.au/publications/annual-reports/cfr/2002/aus-fin-reg-frmwk.html Baldwin, R., Cave, M., Lodge, M. (2012).Understanding regulation: theory, strategy, and practice. Oxford University Press on Demand Boyer, P. C., Ponce, J. (2012). Regulatory capture and banking supervision reform.Journal of Financial Stability,8(3), 206-217. Carpenter, D., Moss, D. A. (Eds.). (2013).Preventing regulatory capture: Special interest influence and how to limit it. Cambridge University Press. Chalmers, K., Godfrey, J. M., Lynch, B. (2012). Regulatory theory insights into the past, present and future of general purpose water accounting standard setting.Accounting, Auditing Accountability Journal,25(6), 1001-1024. Chalmers, K., Godfrey, J. M., Lynch, B. (2012). Regulatory theory insights into the past, present and future of general purpose water accounting standard setting.Accounting, Auditing Accountability Journal,25(6), 1001-1024. Financial Reporting Council. (2018).Frc.org.uk. Retrieved 31 March 2018, from https://www.frc.org.uk/frc-for-you/frc-mission Financial Reporting Council. (2018).Frc.org.uk. Retrieved 31 March 2018, from https://www.frc.org.uk/accountants/accounting-and-reporting-policy/uk-accounting-standards/standards-in-issue IFRS adoption in Australia was relatively smooth. (2018).Iasplus.com. Retrieved 31 March 2018, from https://www.iasplus.com/en/news/2017/03/australia IFRS in the UK. (2018).Iasplus.com. Retrieved 31 March 2018, from https://www.iasplus.com/en-gb/standards/ifrs-in-the-uk-1 IFRS. (2018).Ifrs.org. Retrieved 31 March 2018, from https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/united-kingdom/ IFRS. (2018).Ifrs.org. Retrieved 31 March 2018, from https://www.ifrs.org/about-us/ Knowledge guide to UK accounting standards. (2018).Icaew.com. Retrieved 31 March 2018, from https://www.icaew.com/library/subject-gateways/accounting-standards/knowledge-guide-to-uk-accounting-standards Livermore, M. A., Revesz, R. L. (2012). Regulatory review, capture, and agency inaction.Geo. LJ,101, 1337. Overview of the financial reporting framework. (2018).Frc.org.uk. Retrieved 31 March 2018, from https://www.frc.org.uk/getattachment/baa79d97-8bf1-49e3-af14-f0dfd7f1fdfc/Overview-WEB-READY.pdf Portman, M. E. (2014). Regulatory capture by default: Offshore exploratory drilling for oil and gas.Energy Policy,65, 37-47. The standard-setting process. (2018).Aasb.gov.au. Retrieved 31 March 2018, from https://www.aasb.gov.au/About-the-AASB/The-standard-setting-process.aspx Young, K. L. (2012). Transnational regulatory capture? An empirical examination of the transnational lobbying of the Basel Committee on Banking Supervision.Review of International Political Economy,19(4), 663-688.

Investment Appraisal free essay sample

What are some benefits from Investing? ? Savings because assets used currently will no longer be used o Savings in staff cost o Saving in other operating costs Revenue benefits because of improvement / enhancements o More sales revenue o More efficient system o Savings in staff time Inflow from sale of currently in use assets Intangible benefit o Customer satisfaction o Improve staff morale o Better decision making ? ? ? How can investments be categorised? Investments can be categorised into Capital Expenditure and Revenue Expenditure. What is Capital Expenditure? Capital expenditure is expenditure which results in the acquisition of non-current assets or an improvement in the earning capacity of non-current assets. What is Revenue Expenditure? Revenue expenditure is expenditure which results in maintain the existing earning capacity of noncurrent assets. It also includes expenditure related to selling and distribution expenses, administration expenses and finance charges. What is involved in investments in Non-current Assets? Investments in Non-current Assets involve a significant elapse of time i. We will write a custom essay sample on Investment Appraisal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page . the time funds are committed to acquiring the non-current to the recoupment of the investment will be long. What is involved in investments in Working Capital? Investments in working capital involve funds invested in resources such as, inventory, before it can be recovered from sales of the finished product or service. The funds are only committed for a short period of time. How do the overriding factors in Investment decisions differ in the Commercial Sector and the Notfor-Profit Organisation? The commercial sector investment decisions are generally based on financial considerations alone whereas with not-for-profit organisations relatively few organisations’ capital investments are made with the intention of earning a financial return the overriding factors are social costs and social benefits of the investment. What is Capital Budgeting? Capital budgeting is the process of identify, analysing and selecting investment projects whose returns are expected to extend beyond one year. What is the Capital Budget? The capital budget contains the expenditure required to cover capital projects already underway and those it is anticipated will start in the next possibly three to five years. Note: Budget limits or constraints might be imposed internally or externally. Internal constraints are often imposed when managerial resources are limited, this known as soft capital rationing. External constraints are often imposed by external limits either because of scarcity of finance, high financing costs or restrictions on the amount of external financing, this is known as hard capital rationing. Origination of proposal the origination of the proposal can come either from mechanisms the entity has put in place to scan the environment for investment opportunities; technological change/developments; or those working in technical positions. Project screening each project must be subjected to detailed screening. Only if a project passes this initial screening will more detailed financial analysis begin. Analysis and acceptance this step involves carrying out financial analysis of the project and comparing that to predetermined acceptance criteria and also considering the project in light of the capital budget for the current and future operating periods. Monitoring and review this step involves project control i. e. ensuring that capital spending does not exceed the amount authorised, the implementation of the project is not delayed, and the anticipated benefits are eventually obtained.

Credible Words

Credible Words Credible Words Credible Words By Maeve Maddox Latin credere means â€Å"to trust† Used with the dative, it means â€Å"to believe, to give credence to a person or thing.† Several English words come from this word. Credo with a capital refers to the Christian Apostles’ Creed or the Nicene Creed. Lowercase credo means any statement of the aims or principles which guide a person’s conduct. Creed is used more often than credo for this declaration of guiding principles. For example, â€Å"The Declaration of Independence contains the clearest, most concise, and most eloquent articulation of the American creed.† The noun credit came into English from Middle French with the meaning â€Å"belief, faith, trust.† It came to be associated with money lent or borrowed with an agreement for repayment. A customer’s â€Å"credit† is the confidence a lender has in the customer’s ability to repay. Credit is also used as a verb in the general sense of accepting something as true or truthful. For example, â€Å"He found it hard to credit his own eyes; the lion was lying down beside the lamb.† Schools are â€Å"accredited† by outside regulating boards. They have received credentials stating that they can be trusted to meet certain standards. Article IV, Section 1 of the United States Constitution is known as the Full Faith and Credit Clause: Full faith and credit shall be given in each state to the public acts, records, and judicial proceedings of every other state. And the Congress may by general laws prescribe the manner in which such acts, records, and proceedings shall be proved, and the effect thereof. The adjective credulous came into the language with the specific meaning â€Å"believing in God.† The negative incredulous meant â€Å"not believing in God.† The meaning shifted as time went on. Shakespeare used credulous in the sense of credible, but modern usage assigns distinct meaning to the two words. Credulous has the connotation of being too ready to believe. It’s a synonym for gullible. For example, confidence tricksters prey upon credulous people who are quick to believe in get-rich-quick schemes. Credible means â€Å"able to be believed.† A credible witness is one who can be trusted to speak the truth. The negative forms, incredible and incredulous, are sometimes confused. For example, here’s a headline from a site selling a sweatshirt that bears a message about not touching the wearer: incredulous dont [sic] touch me pullover sweatshirt Like awesome, incredible is often used as a throwaway word to convey enthusiasm. Sweatshirts are incredible. Singers are incredible. Movies are incredible. Generally speaking, incredible usually applies to things that are hard to believe, while credulous describes people who believe things too easily. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:The Meaning of "To a T"Excited ABOUT, not "for" Narrative, Plot, and Story

APA Referencing †How to Cite a YouTube Video

APA Referencing – How to Cite a YouTube Video APA Referencing – How to Cite a YouTube Video Not that long ago, the idea of citing a YouTube video in an academic paper would have sent some old-fashioned college professors into fits of outrage about how young people don’t understand what proper research is all about (i.e., dusty old books). WHATS A YOUTUBE? I DONT LIKE CHANGE! These days, however, there’s no denying that YouTube and other online videos can be crucial academic sources in many subject areas. As such, knowing how to cite an online video source is increasingly useful. Herein, we look at how to do this with APA referencing. Citing a YouTube Video Citing an online video involves giving the uploader’s name and the year that the video was uploaded in parentheses. For instance, a video uploaded in 2016 by the cultural critic Anita Sarkeesian to her Feminist Frequency YouTube channel would be cited as follows: The trope of the sinister seductress is pervasive in video games (Sarkeesian, 2016). Here, we cite the â€Å"author† of the video because it’s hosted on her own channel. If you’re quoting part of a video directly, the citation should also include a time stamp: In the video, Nicky Clayton and Clive Wilkins discuss the â€Å"capacity to convey and understand ideas non-verbally† (TEDx Talks, 2013, 3:37). You’ll notice here that, despite the talk being by Nicky Clayton and Clive Wilkins, â€Å"TEDx Talks† is the name given in the citation. This is because the â€Å"TEDx Talks† channel hosts videos by numerous speakers, so Clayton and Wilkins are not the uploaders. Reference List As with other sources, full publication information should be included in the reference list for any online videos you cite in your work. For a YouTube video, this involves providing the following: Surname, Initials. [Screen name]. (year, month day). Title of video [Video file]. Retrieved from URL.com You’ll notice that this includes both a name and a screen name. This helps readers find the video when the uploader’s real name is different to their username. In the case of the Anita Sarkeesian video cited above, for example, you’d need to provide both: Sarkeesian, A. [Feminist Frequency]. (2016, September 28). Sinister seductress tropes vs women in video games [Video file].   Retrieved from https://www.youtube.com/watch?v=1oXzWzMqarU If a channel doesn’t provide the uploader’s real name, only the screen name is required: TEDx Talks. (2013, August 19). Conversation without words: Nicky Clayton Clive Wilkins at TEDxOxbridge [Video file].   Retrieved from https://www.youtube.com/watch?v=-iavquY2OFo It’s important to remember that the name you should cite in the main text of your work is the same one used to list the source alphabetically in the reference list.

Management Accounting Essay Example | Topics and Well Written Essays - 1000 words - 6

Management Accounting - Essay Example Secondly, the fear of under-budgeting, which will have the impacts of causing financial crisis for the department in the coming year, also affects the way she is going to deliver the budgeted amount. Anticipated future rise in costs is yet another factor that she has to consider in her decision making regarding the budget she is going to submit, since the costs may rise out of the anticipated new expenditures. Finally, the financial situation of the city affects her decision making, since the revenues collected by the city were down, meaning the possibility of the city cutting down the budgets presented, thus reducing the amounts given to Paxton, as the manager of the waste disposal firm. The analysis of the ethical dilemma under this case presents various ethical issues. First, Paxton is working towards satisfying herself interests, which is highly unethical (Rhodes, 1986 p11). She has the personal interest of being promoted from the department, which she does not appear like. Therefore, she wants to impress her employer by ensuring that she funds the operations of the department to the very best, at the expense of the financial situation that the city is facing. Paxton understand very well that the city’s tax collection for that year were down. Therefore, she anticipates that the city may not have sufficient funds to cater for all the financial needs raised by the departments. This notwithstanding, she wants to ensure that she is not affected by the bad financial situation, through inflating her budget, so that even if it is cut, she will have no shortages. This is selfish on her part, since she does not care about the other departments and their financial n eeds, which is unethical (Harding, 2010 p55). Having understood the financial situation facing the city, she is supposed to be concerned about the other departments,

Claude Debussy and the Javanese Gamelan Essay Example | Topics and Well Written Essays - 1000 words

Claude Debussy and the Javanese Gamelan - Essay Example Its instruments are tuned to play together, and as such different gamelan instruments are not interchangeable. It derives its name from the word gamels, which means to hammer or strike. The suffix,†an† makes the word a collective noun. This paper aims to study Debussy and gamelan, and how Debussy incorporated gamelan figurations into his own music. The paper seeks to discuss the capabilities of the piano, as well as its limitations, and touch on orchestral music. It also seeks to explain why Debussy was so fascinated by the Javanese gamelan as to stop developing his impressionistic music in a western manner. Debussy’s family was destitute, being sustained by his paternal aunt. This led to his much reputed awkward social skills and egotism. He received lessons in piano from Madame de Fleurville, who was a pupil of Chopin. In 1889 at the Paris Universal exposition, Claude Debussy who at the time was a young composer getting his spurs and getting his first works publi shed had a real revelation (Lockspeiser 67). At this exposition, groups from around the globe displayed their countries’ best art, culture music and the way of life. The Eiffel tower was the expositions centrepiece. The musicians visiting the exposition were especially fascinated by the exhibit from the Malay Archipelago of java. This exhibit was a village model demonstrating communal life aspects that included religion, agriculture, and entertainment. The gamelan was a part of their presentation, forming a vital part of their village social and religious life. Then gamelan was a collection of metallic instruments with bell like sounds and had been passed down over thousand years via oral tradition (Lockspeiser 67). This Javanese music sensationalized European musicians (Lockspeiser 69). Debussy as well was taken in by this music. Most of his fruitful hours were spent in the Kampong of the Javanese troupe. He listened to the complexities of the gamelan’s percussive rhy thm, especially its inexhaustible flashing ethereal timbre combinations. Debussy admired various aspects of the gamelan music and adapted them for his own compositions (Lockspeiser 69). Prelude, which is from pour le piano, is an early response to the techniques of the gamelan. Its extended measured trills, pedal points, and tonal relationships that were unusual were incorporated into this piece. The prevalent texture, with its moderately moving tenor, slow moving bass, and fast moving treble suggests gamelan sound. â€Å"Pagodas† from Estampes is a representation directly from a performance of gamelan (Roberts 12). Cycles, bell and gong sounds, pentatonic melodies, which remind one of slendro tunings, together with a layered counterpoint composed of lower voices progressively getting slower can also be gleaned in abundance. Debussy indicates to accelerate gradually and then the tempo is retarded over a period. Then just as is prevalent in the gamelan, the music ends in one f inal stroke of the gong (Roberts 13). â€Å"Bells through the Leaves† also utilizes techniques of the gamelan (Harpole 8). Sounds of bells, pedal sustained, and a thorough utilization of whole tone scale is the surest sign that the piece is from gamelan sound universe. Its utilization of a melody of the balungan type within a texture with four voices is also the most striking use by Debussy in his music of gamelan techniques. â€Å"

Why God Became Man Essay Example for Free

Why God Became Man Essay Strauss’ background of having been a teacher for several years, a great Pastor from 1939-1963, and a well-known author of the at least 19 biblical books; by far gives such a strong foundation, of his thorough knowledge of Gods purposes for and on the earth as a Man! In the article WHY GOD BECAME MAN Strauss in the onset attempts to reveal the incarnation of the person of God, not only being Son, He also was God, who became a fleshly being. Strategically, Strauss compiled his article by beginning to define and defend the incarnation to set up a foundation to examine God’s reasons for coming to us in human form. Through John 1 we see God’s reality being transformed into a man. The Word for the Old Testament people wasn’t just enough now we have the word walking among us, which now is within us. The incarnation through Strauss article is proven to show his readers the importance of why God Himself had to experience are temptations and order to really know what we as humans feel. The fall of man, in Genesis 3 can only depict but so much but it gives great detail and solidifies the quality of Gods sovereignty but His un-acceptance to sin. Therefore; the second Adam comes in the person of Jesus which is also God in demonstration on how to live but not being unaware of the human feelings. Satan is defeated forever salvation is now available according to Hebrews 2:9,14-15. Finally the process of restoration to humanity through the work of incarnation is being set into motion; and Jesus throne is now what we strive for because we have been given the invitation to sit at the right hand of the father God along with Jesus ephesians 1:20. The incarnation is and was created to have direct access to the Father, through the Father Jesus who is God; though, this can only be seen through salvation and the Holy Spirit of truth again found as read in John 14. However; throughout the article Strauss displays this on and off orthodoxy riddled with odd rhetoric and contradicting statements. He attempts to stay on topic while addressing everything from evolution to anti-Semitism. It’s hard to follow his train of thought because he is repetitively backtracking to make his premises fit his conclusions. In one breath he says that salvation is possible by merely looking at creation and in the next breath he is saying that Jesus Christ came that we can know God more. I believe God’s greatest desire is that all men would know Him, not just with lip service but with a heart of servitude, love, and commitment to His will. I believe He reveals this through Paul in Philippians 3:10 when he exclaims that oh he might know God in His resurrection and become one with God in His suffering and to be shaped in His death. Paul’s cry was a sacrificial one because He was able to grab ahold to the person of God, and all God had provided for Him on the Earth and in Heaven. So now we understand that through the incarnation God has given us through His divine power everything we need for life and godliness; therefore we have no excuse not to look to the example He set before us.

Hiroshima Bomb :: essays research papers

Hiroshima A-Bomb The United States concealed a project to develop an atomic bomb under the name "Manhattan Engineer District." Popularly known as the Manhattan Project, it carried out the first successful atomic explosion on July 16, 1945, in a deserted area called Jornada del Muerto near Alamagordo, New Mexico. At 2:45 A.M. local time, the Enola Gay, a B-29 bomber loaded with an atomic bomb, took off from the US air base on Tinian Island in the western Pacific. Six and a half hours later, at 8:15 A.M. Japan time, the bomb was dropped and it exploded a minute later at about 560 to 600 meters over central Hiroshima. Radioactive debris was deposited by "black rain" that fell heavily for over an hour over a wide area. Thermal Hear is intense thermal heat emitted by the fireball and it caused severe burns and loss of eyesight. Thermal burns of bare skin occurred as far as 3.5 kilometers from ground zero. Most people exposed to thermal rays within 1-kilometer radius of ground zero died. The explosion melted tile and glass and all combustible materials were consumed. An atomic explosion that caused an enormous shock wave followed instantaneously by a rapid expansion of air called is the blast. This represents roughly half the explosion's released energy. Maximum wind pressure of the blast was 35 tons per square meter. Maximum wind velocity was 440 meters per second. Wooden houses within 2.3 kilometers of ground zero collapsed. Concrete buildings near ground zero (thus hit by the blast from above) had ceilings crushed and windows and doors blown off. Many people were trapped under fallen structures and burned to death. People exposure within 500 meters of ground zero was fatal. People exposed at distances of 3 to 5 kilometers later showed symptoms of aftereffects, including radiation-induced cancers. Symptoms appearing in the first four months were called acute. Besides burns and wounds, they included general malaise, fatigue, headaches, loss of appetite, nausea, vomiting, diarrhea, fever, abnormally low white blood cell count, bloody discharge, anemia, and loss of hair. Prolonged injuries were associated with aftereffects. The most serious in this category were keloids, cataracts, leukemia and other cancers. The estimated pre-bomb population was 300,000 to 400,000. Because official documents were burned, the exact population is uncertain. With an uncertain population figure, the death toll could only be estimated. According to data submitted to the United Nations by Hiroshima City in 1976, the death count reached 140,000 by the end of December, 1945.

Kant defines God as simply the idea

Kant defines God as simply the idea (in his technical sense of idea) or analogical image of systematic unity. As an existent, ‘God' is a natural illusion. We can have no cognition of God or an underlying substratum because such concepts transcend the conditions of possible experience. In the phenomenal realm, God or the ens realissimum, an individual being containing â€Å"the sum-total of all possibilities† or all predicates of things in general – can be characterized only negatively. God is not an object and as such can be cognized only by analogy with nature. It is by means of this analogy that there remains a concept of the Supreme Being sufficiently determined for us, though we have left out everything that could determine it absolutely and it itself.In his analysis of the conditions of the possible cognition of objects Kant distinguishes between different kinds of judgments. In doing so, he is examining what type of cognitions make up, or could make up, the concept of God or any other metaphysical consideration. Kant does not divide propositions, as traditionally done, into the empirical and the a priori. Instead, Kant talks about judgments, propositions that are held by a subject. Kant argues that all judgments are either analytic or synthetic, and either a priori or a posteriori. Analytic judgments are those in which the predicate inheres in the subject or is presupposed by it. Synthetic judgments are those in which the predicate is not in the subject.A priori in the Kantian sense means held before experience, or what can be held without experience. A posteriori means dependent on and derived from experience. Kant's analysis of judgments has implications for the analysis of metaphysical concepts such as God. If metaphysics is at all possible, then its judgments cannot be empirical or a posteriori. Nor can they be analytic, since this would be contrary to the very idea of going beyond what is given – something that metaphysics claims as its defining characteristic.In its traditional guise, the cosmological proof is premised upon finite and contingent being or, more to the point, conditioned being.   What is conditioned has conditions, and the mind is naturally led to infer condition from conditioned without limit.   The only possible way to end this regress (and thereby to satisfy understanding) is by positing unconditioned being.   Kant expresses the proof as follows:   â€Å"If anything exists, an absolutely necessary being must also exist.   Now I, at least, exist.   Therefore an absolutely necessary being exists†. Without absolutely necessary (i.e., unconditioned) being to end the regress of causes, there is no completeness to the series and no satisfaction for understanding.On the otherhand, Hegel’s ultimate aim in discussing the proofs for the existence of God (viz., the cosmological, teleological, and ontological) is to remove what he calls the ‘distortion’ ev ident in their popular exposition. Hegel takes this distortion to be the well-spring of Kant’s widely accepted refutation of the proofs.   Hegel explains, â€Å"our task is to restore the proofs of God’s existence to a position of honor by stripping away that distortion†Ã‚   Kant’s damning attack, then, is not directly met by Hegel.The Kantian criticisms were, for Hegel, by and large warranted given his construal of the proofs.   Hegel’s aim is rather to recast the nature of these proofs (and proof in general).   Hegel accomplishes this end is quite naturally in light of his reformulation of metaphysics.   His subsequent reintroduction of the proofs is one that is able to avoid Kant’s refutation – a refutation which Hegel thinks is based upon a mistaken view of human conception.There is very little regarding Kant’s analysis that Hegel finds objectionable given Kant’s rendition of the proofs.   Rather than refut e Kant directly, Hegel is far more concerned that we see these proofs in their ‘true and proper form’.   According to Hegel, Kant â€Å"failed to recognize the deeper basis upon which these proofs rest, and so was unable to do justice to their true elements†. In each case, Hegel agrees, the infinite is supposed to be reached from a starting-point which is finite.   This transition, however, is not the static formal mediation Kant believes it to be.   Hegel explains, This knowledge of God, is inwardly a movement; more precisely, it is an elevation to God.   We express religion essentially as an elevation, a passing over from one content to another.   It is the finite content from which we pass over to God, from which we relate ourselves to the absolute, infinite content and pass over to it .Returning to the proofs themselves, Hegel finds that they evidence the progression of human thought itself.   Kant was in part correct in his claim that the ontolog ical proof is the battlefield on which the outcome of the war is to be determined.   For Hegel, the ontological proof is the most profound achievement of spirit.   It comes late in the historical play of appearances for this reason.   For Hegel, furthermore, the deficiencies particular to each of the earlier proofs are very nearly the ones pointed out by Kant.The cosmological proof has as its point of departure the nonsystematic cognition of the world (i.e., the world is not seen as Nature). â€Å"By the term world we understand the aggregate of material things.† In this mode of proof, consideration is first given to the being of variety, flux, and contingency evidenced by this aggregate.   â€Å"This is the kind of starting-point from which the spirit raises itself to God†.   This elevation, as already discussed, is impossible if one affirms this contingency. Further, to affirm the contingency of the world is to overlook its self-negating character.This next proof is so similar to the first that it seems unnecessary to consider it in great detail.   There are, however, also some distinctive insights worth mentioning.   Again, the proof departs from an apprehension of finitude – in this case determinate finitude.   â€Å"There is finite being on one side, though it is not just abstractly defined, or defined only as being, but rather as being that has within it the more substantial determination of being something physically alive†.   The negation of finitude is, again, at the same time an elevation and affirmation.The ontological proof also finds its point of departure in finitude.   In this case, finitude appears in the form of subjectivity.   Progress is not to be had by affirming the finitude of the mere conception of God.   Such an affirmation amounts to a reduction of all conception to mere representation.   This finitude of consciousness (in which consciousness is construed as subject in contradistinc tion to object) must, of course, be negated.   Conception must be cast in its true and proper light.This final proof is the culmination of millennia of progress in the realm of consciousness for Hegel.   â€Å"Only when spirit has grown to its highest freedom and subjectivity does it grasp this thought of God as something subjective and arrive at this antithesis of subjectivity and objectivity†.   It is natural that the earlier proofs should therefore fall short of their mark.   This elevation fits naturally into Hegel’s larger system for understanding the history of religion, consciousness, being, and culture.   Indeed, Hegel explains, â€Å"Even within the Christian era it was not accomplished for a long time, because it involves the most profound descent of spirit into itself†.

Organisation Communication-Ethics Essay

Dilemma 1 As the newly appointed personnel director my option would be to follow the company’s procedure of screening the applicants and forwarding the top three to the management for interviews. However before forwarding the top three to the management, I would first confront the president on his discriminatory attitude. This would be necessary since if the applicants just go for interviews with the management, the president’s attitude may lead to all three of them not being selected. Then it will look like the selection process was unsatisfactory. In addition, it is important for the president to be aware of the fact that the three potential employees are all female so that he is not caught unaware. The information that all three applicants are female would be conveyed to him in the confrontational meeting. Confronting him will give an opportunity for bringing out the unethical nature of the president’s attitude. During the confrontation meeting I will attempt to explain to the president that the applicants ought to be selected using the principles of merit, fairness and equality. I will also point out that the management could end up selecting a female applicant even though there was a male applicant since the chances of having three male applicants would be small. In addition confrontation would also help to avoid possible liability for using sex as a determinant in the selection process. This is a contravention of the Civil Rights Act and it is better to prevent it rather than have the company lose large amounts of cash in a court case should the company be sued by any of the three female applicants (Shockley-Zalabak, 2005). Another advantage that confronting the president has is that the president will be aware that decisions will not be made according to his whims and desires especially when they are unethical. This would contribute hopefully to some amount of professional respect where the president sees that I have the interests of the organization and the employees as well at heart. It would also mean that the president would not expect to push me around as far as personnel issues were concerned and rather would leave me to discharge my duties independently while asking for help where necessary. The meeting with the president would remain private and the issue would only be discussed with other members of management if the president refused to change his stance on the issue. Then it would mean that such discriminatory practice would be perpetuated and failure to include other members of management would result in unequal employment opportunities for the employees. In such a situation the appropriate thing to do is to confront the president about his discriminatory posture. This can help to bring about a stop to such discriminatory behavior and also to avoid the legal implications of such discriminatory attitudes when employing. The company could suffer great losses by paying out damages and these could have been avoided. In addition, a company’s policy should be such that they avoid practices that are discriminatory in nature and the company should work towards ensuring that all people regardless of gender are treated equally. This involves availing opportunities equally to all employees regardless of gender, ethnicity, religion or race (Caux Round Table, 2006). Confrontation with the president however requires tact and it is best to start with how the company is likely to suffer from discriminatory practices, beginning with the legal implications and their effect on the profitability of the company. Then other factors such as the negative publicity the company would receive from such a court case where discrimination along gender lines has been exposed as a factor in employment and also citing the goodwill of the employees as an issue that would be affected. This is because most employees may side with their colleagues who have been discriminated against or feel like they are the next in line to suffer from a discriminatory practice. Due to the sensitive nature of the meeting it would best be had in privacy with the president. After the president has changed his mind then the selection process can continue as outlined by company policy. Dilemma 2 In the situation above as the personnel liaison I would press the crew member for more information on who was involved or places where the drug use occurred.  I would impress on her the need to give more specific information so that I can act as soon as possible and so as to give me a head start in performing my own investigation. This would be done by explaining to her the danger that the involved crew members and personnel liaison people were putting on her and other members of the crew. This is because by being involved in drug use they compromised their mental alertness when operating machinery which could result in injury to others and also in losses for the company. While attempting to get as much information as possible from the crew member I would also be conducting my own investigations. This would be done discreetly and would involve trips to the production line to unearth evidence of drug use. It would also involve interviews with every crew member to try and find out those who are involved in the drug use. Other personnel liaisons would not be involved in the investigations to prevent those who are involved from pre-empting the investigation process. During the interviews the employees would be made aware of the consequences of drug use with police involvement being the major factor especially if the drugs are found to be illegal drugs. This would most likely cause some of the crew members to crack under the pressure and giving up the necessary information to deal with the drug problems at the plant. If this fails to generate adequate information the crew members and all personnel liaison would be informed of the need for testing due to safety issues and firing or suspension of those found to be using drugs at the plant. In a situation of drug use at manufacturing plant, the person in charge in this case the liaison officer has a role of conducting investigations to find out what truth there is in the crew members allegations and expose all those involved in drug use (Shockley-Zalaback, 2007). Drug use is a criminal offence depending on the drug being used and it has the effect of compromising the quality of work of the users and thus lowering the efficiency of the company. Aside from the negative effect on the profitability of the company, it is also unethical practice to ignore the report of the crew member as it would be akin to condoning drug use in the company. In dealing with the issue it is best to first ensure that there is a handbook that all the employees are aware of and have access to regarding use of drugs at the workplace (People Management, 2007). This means that the employees cannot claim ignorance of company policy regarding drug use at the work place. Holding meetings to draw attention to the problem of drug use is also another means of communicating and citing the disciplinary issues that are associated with drug use. In addition having an intranet that has information on drug use and use of posters, newsletters to communicate company policy in drug misuse at work. In managing the situation it is also necessary that emphasis be on support that the company will offer those with drug dependence problems rather than on disciplinary issues. While this cannot be ignored, it discourages most people from admitting that they have a problem. Also it means that the company may not be meeting its legal obligations in managing those people who have drug use problems. What I would have done is slightly different from what should be done. My approach is more focussed on disciplinary measures rather than supportive measures. As a result it may not be very effective at flushing out all the drug users and some may persist with their problem until it causes danger or injury to others. The approach I took was more disciplinary because it was aimed at reaching those who merely use drugs at the plant irresponsibly. It did not give consideration to those who may have serious problems of managing their drug use, but if identified these would be referred to a rehabilitation center and would retain their jobs as long as they complied with treatment.

Neil armstrong essays

Neil armstrong essays When Neil Armstrong was two years old he loved going to the Airport to watch the planes take off and land. He got so excited just watching. When he was five years old he pretended that he was hovering over his bed. He wanted to fly! He loved airplanes and at six years old he had his first airplane ride. He was so smart in school that they moved him from second grade into third grade because he was reading at a fifth grade level. Every airplane book he got his hands on he read. He always liked building model airplanes. When Neil was in high school he worked in the Chemistry lab. In his basement he made a wind tunnel. And on the roof of his garage he built an observatory where he had telescopes to look at the moon and the stars. He learned so much and was so excited that he couldn't wait to fly. He worked in a pharmacy to pay for his flying lessons. When he was only sixteen years old he got his pilots license! He graduated high school and went to Perdue University on a US Navy scholarship. He learned everything he could about planes and rockets. After college graduation he was a pilot in the Korean War. After the war he went back to Perdue to learn even more. He became a test pilot for experimental X-15 rocket planes which flew to the end of the earth's atmosphere. He didn't want to stop there, he wanted to just keep on going. So in 1962 when NASA was taking applications for astronauts he applied and was accepted. His first mission was on Gemini 8. He and David Scott orbited the earth three times and docked with the Agena. There was a problem with the rocket rolling, but Neil Armstrong didn't get scared and they were able to stop the rolling and return to earth. He was on Gemini 11 and then on Apollo 10. Apollo 10 was launched from Cape Kennedy, orbited the moon, and came within ten miles of the moons surface. On July 16,1969 Apollo 11 blasted off with Neil Armstrong, Michael Collins, ...

Multiple Choice Tests Strategies for Students

Multiple Choice Tests Strategies for Students Multiple choice tests are one of the most popular forms of assessment utilized by classroom teachers. They are easy for teachers to construct and score. Mastering multiple choice exams are one part mastery of content and one part skillful test taking. The following multiple choice tests strategies will help students improve their scores on a multiple choice assessment. These strategies are designed to increase the chances of a students answer being correct. Making it a habit of using each of these strategies on a multiple choice test will make you a better test taker. Read the question at least two times before you look at the answer. Then read the answer choices at least two times. Finally, re-read the question one more time.Always cover up the possible responses with a piece of paper or with your hand while you read the stem or body of the question. Then, come up with the answer in your head before looking at the possible answers, this way the choices given on the test wont throw you off or trick you.Eliminate answers you know arent right. Every answer you can eliminate increases your odds of getting the question correct.Slow down! Read all the choices before choosing your answer. Do not assume that the first answer is correct. Finish reading all the other choices, because while the first may fit, a latter one may be the better, more correct answer.If there is no guessing penalty, always take an educated guess and select an answer. Never leave an answer blank.Do not keep on changing your answer; usually your first choice is the correct one unles s you misread the question. In All of the above and None of the above choices, if you are certain one of the statements is true do not choose None of the above or one of the statements are false do not choose All of the above.In a question with an All of the above choice, if you see that at least two correct statements, then All of the above will be the correct answer choice.Tone can matter. A positive answer choice is more likely to be correct over a negative answer choice.Wordiness is a good indicator. Usually, the correct answer is the choice with the most information.If all else fails, choose response (b) or (c). Many instructors subconsciously feel that the correct answer is hidden better if it is surrounded by distractors. Response (a) is usually least likely to be the correct one.Stay within the lines. Be sure that you have filled the appropriate bubbles carefully WITH A #2 PENCIL. Be sure that there are no stray marks.Take the time to check your work before you hand in the answer sheet. On a timed test, utilize every second of time that you have to go over your answer choices as much as possible. On an untimed test, check over everything multiple times.

Social Marketing Case Study Example | Topics and Well Written Essays - 500 words

Social Marketing - Case Study Example One dealership employee shared the experience that it was not easy to persuade ATV riders who already practiced bad habits to stop them. Q8. Young ATV riders and particularly those of between 10 and 12 years of age were selected as the target audience. It was because the quantitative data and focus group participants identified them as having a dire need for safety messages. High rates of mortality and morbidity were experienced for children below 16 years. Q9. Goals are broader in scope than objectives and indicate general intentions that may not be measurable. Objectives are narrow in scope, concrete and measurable as they are set for particular tasks. Goals have a longer time frame while objectives are short term precise targets. Q11. Specific behavioral objectives: To ensure that the target audience knew how to handle an ATV, wore a helmet, ignored negative peer pressure, encouraged others to be safe, examined the driving environment, and enjoyed riding an ATV. Q13. Students distinctly remembered the following form the campaign; wearing proper riding gear and helmet, not riding on paved roads, not carrying a passenger while driving, driving the correct size machine, and others generally recalling that they should be safe. Q14. College-aged students were important in the formative research to help capture the actual experiences and beliefs of ATV riders to develop and implement an appropriate curriculum for the children. Kerry, B., Brandi N., and Maria B. (2012). Using Social Marketing Processes to Develop and Pilot-Test an Intervention for Pre-Teen All-Terrain Vehicle (ATV) Riders. Journal of Emergency Medicine, 60(4),