European Imperialism :: essays research papers

By the 1900's, Europe was at that point in progress with its imperialistic triumphs abroad. Settlements were strongly taken and lacking countries were cut separated by supposed "racial crusaders", who were determined to acculturate the boorish. Alongside development, notwithstanding, came maltreatment from the attacking forces. These defects in European strength can without much of a stretch be noted, particularly while looking at Africa and Asia; the outcomes, sometimes, being passing by the thousands. In this manner, due to these and other serious activities during their control of the world, Europeans ought to be censured for their maltreatment of intensity. The main country which will be talked about is China, from the mainland of Asia. The British had their eyes on China, since the time the limited populace of shippers in Gwangzhou exchanged with the nearby syndication of organizations. Britain had two significant explanations behind their advantage: first, Chi nese silver was wanted by the realm in light of its high worth. Second, Britain had an overflow of Opium, a medication developed in India, and it required tremendous quantities of individuals to buy it. China exchanged calmly albeit hesitantly with Britain, until the administration saw the antagonistic impacts of the medication on its kin. The opium exchange was then prohibited immediately by the Chinese government. The substance, be that as it may, was as yet carried into the nation. The Chinese government went up against the British with respect to the sneaking and this started the Opium War (1899-1902). England walloped the sub-par maritime power and won the fight. Presently, Britain was not just allowed to degenerate the Chinese individuals with their opium, however they added a state to their domain: the huge, rich port city of Hong Kong. This maltreatment of the individuals for their very own benefit is an away from of one of the numerous imperfections in European strength. Th e second country which will be talked about is Sudan, from the mainland of Africa. Sudan was not a military, financial, or political danger to Britain. It was blocking, be that as it may, British mastery of Africa and forestalling the addition of progressively political force for the domain. Along these lines, it must be won. The Sudanese populace was to a great extent Muslim and opposed English principle. It needed to be administered by individuals of the ethnic lion's share and would battle to the passing to "rid the universe of evil"(Ahmad*). From the start, the radicals were fruitful. Afterward, the British joined into the war a weapon of mass devastation: the assault rifle.

Service Business Management for Edward Elgar-myassignmenthelp

Question: Examine about theService Business Management for Edward Elgar. Answer: Presentation The article clarifies in detail the issue of questionable review by evaluating firms which has become an issue of extraordinary worry by financial specialists. The paper talks about the different contextual investigations that have molded misrepresentation in reviewing of fiscal summaries by autonomous evaluators. Disappointment by the inspectors to direct an exhaustive review on organizations' has come about to gigantic misfortunes by significant organizations all around. The paper grows that the absence of appropriate enactment putting increasingly lawful duty on the examiner in the event that they offer unfit input on the fiscal summaries and they later go to be misrepresentation. Tesco utilized dodgy bookkeeping to overstate their budgetary outcomes with the goal that speculators could be attracted into purchasing the organizations' stock. The organization was seen as have exaggerated the discount pay and consequently misrepresenting the incomes of the organization. The other ins pecting firms additionally neglected to recognize misrepresentation at Colonial bank which wound up getting wiped out. Enron and WorldCom embarrassment was the most mainstream of these cases and it turned into the greatest bookkeeping disappointment ever (Zimmermann Werner, 2013). This incited the definition of new laws administering evaluating. This paper dissects the jobs and duty of reviewers in some random association. The paper likewise examines guidelines and deregulations in bookkeeping just as the effect. My perspective on the paper The paper breaks down the significant cases in inspecting extortion and the aftereffects of dodgy reviewing exercises. Inspecting is an extremely touchy procedure in an association and thusly it is significant that examiners are exceptionally careful in their work. The reviewing of an organizations fiscal summaries must be finished with the enthusiasm of the investors at the cutting edge. The large four evaluating organizations all around have been confronted a by a progression of situations where the organizations have given a spotless record on the monetary records of an association while there is a great deal of misrepresentation, misquote, and exclusions in the budget reports (Welytok, 2008).The reviewing organizations will in general make a warm relationship with the organizations. The organizations give attractive charges to the reviewing organizations and subsequently they wind up trading off the measures of inspecting and consequently prompting an expansion in these cases. A few inspectors are actually answerable for the wreckage and they should be legitimately liable for the extortion and the deceptive fiscal summaries examined by their parent organizations'. The administrative body which is the Auditing and Assurance Standards Board should put increasingly severe measures to guarantee that the enthusiasm of the investors is ensured. The enactment should put individual legitimate duty on the evaluators to who completed the review. This would help in expanding ability and polished skill in evaluating calling in order to guarantee that careful review is led on the organizations and consequently expanding the certainty of clients of the fiscal reports who presently have lost confidence in the outside examiners( Great britain.2011). The inspectors need to guarantee that the organizations' don't favor budget summaries that are loaded with extortion. The examining enormous reviewing firms additionally need to assume liability and increase present expectation s on inspecting principles in order to spare the speculators from the immense misfortunes that they have caused because of deceiving evaluated budget summaries. Basic assessment of job and duty of the reviewer The reviewers have an exceptionally huge obligation in ensuring the interests of investors and other significant partners of the customer organization. The outside reviewers assume an exceptionally basic job in examining and approving the fiscal summaries of the customer organization. The evaluated fiscal reports of an organization are critical to the loan specialists of funds and different banks. On the off chance that one of these partners understands that the evaluator neglected to identify material errors in budget reports. This gives an awful impact on the bookkeeping firm and the organization being reviewed. The terrible exposure may come because of this disappointment and it might wind up being expensive to the organization itself and the evaluating firm (Stachowicz-stanusch, Amann mMangia, 2017) It is along these lines significant that reviewers joined to a specific inspecting firm must know about the norms set by the administrative bodies and the organization itself. Coming up next are the significant obligations and obligations of examiners; The inspectors are liable for giving a sentiment on the budget summaries arranged by the organization. The outer chiefs are responsible for guaranteeing that the fiscal summaries arranged by the bookkeeping division of an organization are in accordance with the bookkeeping standards and norms specified in the International assemblage of bookkeeping and the Australian Accounting Standards Board (BrysonDaniels, 2015). The outer inspector isn't answerable for setting up the announcements. They investigate and guarantee that what is recorded in the fiscal summaries is the perfect thing before offering an input on the money related reports. For this job to be played consummately, the reviewer should be exceptionally expert and autonomous. The inspector have the job of assessing and understanding the inner control framework. This causes the reviewer to comprehend the significant escape clauses in the interior control framework. This will likewise assist the evaluator with identifying the most dangerous regions and rank them properly (Doyran, 2011). This will assist with comprehension the The examiner has a duty of understanding the element and the earth which the substance works. The evaluator needs to comprehend the idea of the business in which the organization is working in. The reviewer likewise needs to comprehend the difficulties looked in the working condition of the organization and comprehend the things that are at the center of the organizations tasks (Pietra, McleayRonen, n.d.). This will be significant for the examiners to lead hazard evaluation for the organization and contrast it and different organizations in the business before choosing how to approach their bookkeeping work. The evaluator likewise needs to acquire adequate material proof when making a supposition on the budget reports. The nature of proof gathered by the examiner is likewise significant in maneuvering up the conclusion communicated by the creator. The evaluators have a duty of being autonomous all through the examining task. They ought to guarantee that their freedom isn't undermined at whatever cost. The review firms ought not have a monetary enthusiasm for the organization which is the customer. This will guarantee that all the records are explored altogether and a reasonable and genuine conclusion is communicated by the reviewer (Klikauer, 2012). This assists with raising the validity and confirmation of the outer review. The inspector has an obligation of testing the documentation and supporting adjusts of records. The preliminary adjusts of the organization and other testing documentation must be researched by the evaluator. The inspector likewise needs to watch and affirm the physical stock to guarantee that what is recorded in the fiscal reports is really what exists genuinely. Freedom of inspectors The issue of freedom of either the outside or the inner examiner is exceptionally basic. This is on the grounds that the inspectors are required to research the fiscal summary by the organization and make a fair and genuine sentiment on the budget summaries. The examiners should be free from parties whether organizations or people who have a money related enthusiasm for the organization that is reviewed. The outer inspector should be autonomous from the organizations or the substances that have an enthusiasm for the budget summaries of a specific element (Hill Rae, 2010). The autonomy of an evaluator is at the center of the code of morals of the bookkeeping calling and each examining firms code of morals. This is on the grounds that the job of inspectors in an organization is to examine budget summaries autonomously without preferring any of the gatherings intrigued by the monetary outcomes. The autonomy of the examiner implies that the clients of the inspected budgetary records will have expanded trust in the outcomes. The outrages experienced since the year 2000, for example, the Enron embarrassment has provided reason to feel ambiguous about the freedom of the evaluators. This is on the grounds that as talked about for the situation examines, it is seen that the biggest inspecting organizations have submitted bookkeeping disappointments that have been exorbitant to the organizations and the financial specialists (Beattie, FearnleyHines, 2011). Some evaluating firms have conspired with the organizations they are reviewing to convince them to bargain the examining guidelines in order to suit material misquotes and issue unfit sentiment on the monetary reports. New guidelines should be set up to cause the organizations to hold fast to the standard of autonomy and consequently upgrade the certainty that gatherings have on examined budget summaries. Guidelines and deregulations There are a lot of changes in guidelines that have been made to laws in the evaluating division to help diminish the disappointments that have been seen throughout the years. The review/bookkeeping disappointments saw since the year 2001 has required a start to change the guidelines of the business and the calling to help increment certainty among the clients of examined budget summaries. A portion of these progressions have included critical evacuation of certain guidelines which meddle with the capacity of the evaluators to convey a valid and reasonable feeling on a companys fiscal reports. There has been a call for organizations to change examiners routinely. There has been recommendations that an examiner ought to be given a contact of ten years after which their exhibition can be reestablished to assesses whether they are the best choice. In the US, the Sarbanes - Oxley Act was actualized to manage the issue of irreconcilable situation on the

What Kind of Essay Topics Should You Avoid?

What Kind of Essay Topics Should You Avoid?Like most students, you will probably be looking for the best kind of essay topics to write in. In this article, I will discuss what you should avoid when writing your school essays. After all, these topics could change as you get older and more experienced.The first thing you want to avoid is trying to be creative. I know that everyone wants to write something original but try as you might, it just doesn't work. With most subjects, there is a better alternative you can use. For example, if you were writing an essay about a book you recently read, you wouldn't want to write about how much you liked the book.You also want to avoid writing about anything you might not know a lot about. I know it sounds obvious, but it's true. The reason for this is because you want to show how confident you are. If you have a strong opinion about something, don't be afraid to voice it. But if you have no idea what you're talking about, you don't want to come a cross as pretentious.Another thing you want to avoid is writing as if you know everything. No matter how much you may be able to articulate or what you know about a topic, it will not impress your reader or make you seem intelligent.One other thing you want to avoid is writing based on what people say you should do. Sometimes your advisor or supervisor might encourage you to write something like this, but it will ultimately end up having the opposite effect.Last, but not least, you want to avoid writing about things that are not relevant to your readers. This is more than just a bad style, it is detrimental to your entire essay.Once you have started looking for essay topics, you will most likely run into a number of these problems and must-write-this-article-and-you-have-no-idea-what-I'm-talking-about. However, these two examples were far from the worst offenders, and hopefully these tips will help you avoid them as well.Hopefully, with a little research, you will be able to find a few kindred essay topics for your class that you won't have to worry about. Good luck!

The Ethics Case Study Assignment - 1343 Words

er Ethics Case Study Assignment 1. Overview Of the Corporation: †¢ WorldCom is a company built on telecommunications in the United States. WorldCom was invented in 1963 and the MCI WorldCom was established in 1998. During the 1990’s, WorldCom was a fast growing company in terms of their telecommunication services. The company started to supply long distance calling in 1983 and was considered the fourth best phone providing business. It was very effective due to the quality and quantity of services they provided such as internet, data and other telecommunications. In 2002, WorldCom was able to achieve the second largest phone provider until a severe conflict appeared. The problem involved such accounting scandals which were unethical†¦show more content†¦However, the operating expenses account on the balance was not subtracted by the revenue and was recorded to the capital account. †¢ The effect on the company was they went under bankruptcy. The company being at the second best position lost its rank and basically fell under a dark whole. They had to pay many debts such as paying $750 million dollars to the company called security and exchanges and also stocks to the MCI. They also had to refine $30 billion in debt, and were competing over this amount due to the high value. This affected investors because it had an impact on their money (they also went under loss). It took the people 3 years to find out about the accounting scandals of WorldCom. From 1999 to 2002 their unethical accounting actions were recorded and these eventually lead to many consequences. The company was able to hide their scandals by keeping their expenses concealed; increasing/raising their bank amount rates and displaying false profit values lead by the CEO’s. 3. Relate to GAAP’S: †¢ The accounting gaps that were affected were the matching principle and the revenue recognition principle. The expenses account on the income statement must match with the revenue account on the income statement. The company WorldCom did not display matching principle because the expenses they had a hold of were not recorded in the expense account. Instead, WorldCom recorded it in the capital account, which affects the revenue, the expenses, and the capital account ofShow MoreRelatedOrganizational Ethics934 Words   |  4 PagesManagerial Ethics †¢ Identify typical ethical problems of managers. †¢ Recognize differences in ethical behavior and responsibility between an employee and a manager. Course Assignments 4. Readings †¢ Read Ch. 6 7 of Managing Business Ethics. †¢ Read this week’s Electronic Reserve Readings. 5. Learning Team Instructions †¢ Begin preparing for the Ethics in the Workplace Case Study Action Plan Presentation due in Week Five by reading one of the following case studies from ManagingRead MoreBus309 Assignment Essay1012 Words   |  5 PagesAssignment 1: Not All Companies Are Viewed as Equal Due Week 4 and worth 175 points In the land of free trade, the public does not view all industries as equal. Do you believe that is ethical? Do you believe that some industries are unfairly targeted? Should it be consumers’ choice to partake in products that are not healthy for them, or do those companies have an ethical obligation to protect people? In this assignment, you will choose one (1) industry to write about. Possible industries to researchRead MoreSample Resume : Campus Enrolment1174 Words   |  5 Pages Assignment Cover Sheet College of School of Student name: Ruhaan Kanpurwala Student number: 17461043 Unit name and number: Professional Practice 300053 Tutorial group: Tutorial day and time: Lecturer/Tutor: Dr. Ragbir Bhathal Title of assignment: Assignment 1: Essay Length: Date due: 21/08/15 Date submitted: Campus enrolment: UWS Kingswood Declaration: ï  ± I hold a copy of this assignment if the original is lost or damaged. ï  ± I hereby certify that no partRead MoreReflective Analyses of Ethical Principles and Applications Essay1040 Words   |  5 PagesReflection The intended learning outcome for the CONR 638: Ethics and Conflict Resolution Course offered at Abilene Christine University, (ACU) according to the course syllabus, was to prepare students â€Å"to reach a higher critical and reflective consciousness of the relationship of ethics to decision-making and problem solving in conflict resolution† (ACU, 2010). By learning to think on a higher plain, students are placed in a position to better adapt to different alternative dispute resolutionRead MoreAcademic Plagiarism And Academic Dishonesty932 Words   |  4 Pagesnotes and study guide for the chapter test that day? Lack of preparation is a huge contributor to academic dishonesty. Forgetting to study can cause those who would not usually cheat to stoop low and look at someone else s work. Some students rely on cheating to make their way through high school or college. Academic dishonesty is a way lazy students take advantage of hard working students. Whether the academic dish onesty is caused because of the lack of preparation, a poor work ethic, or by havingRead MoreEthical Issue And The Ethical Dilemma882 Words   |  4 PagesLeadership Ethics Introduction In this week’s assignment, we have been asked to identify an ethical issue presented in the Devise Products Unlimited (DPU) case study. First we will discuss the issue and the ethical dilemma it creates. Next we will look at possible recommendations for the DPU CEO to handle this issue. The Ethical Issue First, let’s start by looking at what the ethical issue that DPU is facing. The issue that I have chosen to focus on is issue two from the case study: DPURead MoreEthics And The Ethical Standards For Human Service Professionals870 Words   |  4 PagesCourse Reflection Paper Ethics In Human Services. When I entered this class I did not know anything about ethics or what it meant. I learned so many thing that it would take to long to list them all. I do understand the Ethics Code and the Ethical Standards for Human Service Professionals. That is one think I will have to always have with me and if I need to have a cheat sheet to look back on as I move forward. My biggest challenge was my grammar as I need to continue to work on this through outRead MoreStrategic Management and Case Study981 Words   |  4 PagesAssessment One – Case Study 2014 Due date: 18th July 2014, at 6:00 p.m. QUESTION TOPIC MARKS 1 Vision, Mission and Strategy 20 2 SWOT Analysis 15 3 PESTLE 20 4 Leadership, Culture and Ethics 20 5 Mission and Staff Engagement 20 6 Formatting and Referencing 5 TOTAL MARKS: 100 Student ID NorthTec reserves the right to use electronic means to detect and help prevent plagiarism. Students agree that when submitting this assignment, it may be subjectRead MoreCase Study : Copyright And Intellectual Property Consideration849 Words   |  4 Pages Introduction: After I read three interesting cases, I have decided to select case study 3 – Copyright and intellectual property consideration as my chosen for assignment 1. The background of this case study 3 is: Isabelle is a quite good programmer in developing software, who is working in a small company, and her manager is Phillip. Recently, Isabelle develops a new user interface for remote aboriginal communities, and the new system wins a great success. Isabelle’s host company rewarded herRead MoreDeveloping A Graduate Course On Clinical Supervision Essay1260 Words   |  6 Pageson this subject. Therefore, it was important for me to start the course with an overview of clinical supervision and its research. From there, I included specific areas of supervision that align with Saybrook’s mission. Examples of those areas are ethics, multiculturalism, and the humanistic approach to supervision. In reviewing literature on clinical supervision, I was exposed to various approaches (see Bernard Goodyear, 2014). Although, contents of literature did not greatly surprise me, they

Forms of Industrial Organization - 2091 Words

FORMS OF INDUSTRIAL ORGANIZATION Forms of Industrial Organization Forms of Industrial Organization Introduction According to McConnell and Brue â€Å"Economists group industries into four distinct market structures: pure competition, pure monopoly, monopolistic competition, and oligopoly. These four market models differ in several respects: the number of firms in the industry, whether those firms produce a standardized product or try to differentiate their products from those of other firms, and how easy or how difficult it is for firms to enter the industry† (McConnell Brue, 2005, chap. 21). As part of the MBA/501 course the learning team is tasked with identifying a company for each market structure, and describe the pricing†¦show more content†¦ATT was broken up into the Bell companies in â€Å"1974 by the U.S. Department of Justice antitrust suit against the monopoly† (From Wikipedia, the free encyclopedia). Today ATT has become a competitor vying for control of the telecommunications industry. â€Å"In monopolistic competition, there are many firms vying for contr ol of one market. Each firm offers a different type of product, as opposed to perfect competition in which all offer the same product. Each firm, then, has a monopoly in the market of their own product†(Oracle ThinkQuest Education Foundation) ATT in 1988 began purchasing stock in Sun Microsystems to begin its diversity in product services. Throughout the 90s ATT continued purchasing more computer companies and cell phone companies to gain market share in the growing telecommunication industry (CyberStreet). Good pricing structures align with costs. ATT Wireless realized that the marginal cost of a cellular minute was small compared to the cost of acquiring and maintaining customers. Their switch to a flat fee â€Å"One-Rate† plan was a huge success, stealing heavy users away from the competition. Prices increased for light users and many became hooked on the cellular lifestyle (Lake Partners Strategy Consultants, Inc. [LPSCI], 2001-2004). ATT has seen that the ability to change quickly in the ever-evolving telecommunications market will help in gain market share. Its ability to see the value in keeping customers ratherShow MoreRelatedEssay on Forms Of Industrial Organizations897 Words   |  4 PagesForms of Industrial Organizations Based on production and selling environment economists group industries into market structures. There are four basic market structures namely: (1) pure competition, (2) monopoly, (3) oligopoly, and (4) monopolistic. Differentiating factors of the four markets include, ease of entrance or exit, the number of firms within the industry, and availability of substitutions. It is not uncommon for a market to begin as one type of structure and evolve into anotherRead MoreAssignment on Industrial Relations, Bangladesh1076 Words   |  5 PagesExecutive Summary: Industrial relations is used to denote the collective relationships between management and the workers. Traditionally, the term industrial relations is used to cover such aspects of industrial life as trade unionism, collective bargaining, workers’ participation in management, discipline and grievance handling, industrial disputes and interpretation of labor laws and rules and code of conduct. The term industrial relations explain the relationship between employees andRead MoreImpact Of National Industrial Law And Regulation On The Botswana Public Service1249 Words   |  5 PagesHow have changes to national industrial law and regulation reshaped industrial relations in the Botswana public service? Introduction The issues of industrial relations come from the early times. Today, these issues form part of the day to day management activities within private, public and all other types of organizations. Week in week cases are made at industrial courts that related employer employee relations matters. The statutory instruments such as industrial relations laws, dispute actsRead MoreINDUSTRIAL RELATIONS AND INDUSTRIAL DISPUTES745 Words   |  3 PagesINDUSTRIAL RELATIONS AND INDUSTRIAL DISPUTES Industrial Relations Introduction †¢ relations which are the outcome of the employment relationship in an industrial enterprise †¢ every industrial relations system creates a complex of rules and regulations to govern the work place and work community †¢ main purpose: to maintain harmonious relations between labour and management by solving their problems through collective bargaining †¢ the government/state shapes industrial relations with the help ofRead MoreEssay on Introduction to Industrial Engineering643 Words   |  3 PagesIndustrial engineering is how to design, process, and install manufacturing system and industrial management in order to get a good performance. Industrial Engineering is concerned with the design, improvement and installation of integrated system of men, materials and equipment. It draws upon specialized knowledge and skills in the mathematical, physical sciences together with the principles and methods of engineering analysis and design to specify, predict and evaluate the results to be obtainedRead MoreOrganizational Psychology Paper Psy 428924 Words   |  4 PagesOrganizational psychology is the study of a formal organization and how individuals and groups act within that organization; in other words, the scientific study of the workplace. The goal of organizational psychology is to help organizations function the best way p ossible. This is achieved by helping people understand their interactions with each other and create an environment where everyone can work together to accomplish important goals. When an organization is successful, the employees have better jobRead MoreIntellectual Property And Computing Technology1207 Words   |  5 PagesIntellectual Property refers to any original creative work manifested in a substantial form that can be protected. When an intellectual property right is mentioned, it refers to controlling the manner in which intellectual property is used, distributed or accessed. The intellectual property right is enforced by the World Intellectual Property Organization which is an organ of the United Nations. The organization holds that intellectual property rights are those rights that a person has over theirRead MoreThe Relationship Between Employers Organisations and the State in Nigeria1467 Words   |  6 PagesAN EXAMINATION OF THE RELATIONSHIP BETWEEN EMPLOYERSâ€℠¢ ORGANIZATIONS AND THE STATE IN NIGERIA BY ANYIAM, IJEOMA LUCRETIA DECEMBER 2009 INTRODUCTION According to J.T. Dunlop (1958), an industrial relations system is comprised of the following actors: * A hierarchy of managers and their representatives in supervision (or employers and their associations) * A hierarchy of workers and any spokesmen (the workers and their unions), and * Specialized government agencies (or the state) concernedRead MoreThe Pin Factory1106 Words   |  5 PagesWhat are the reasons that hierarchies emerge in organizations? What about the roles and the nature of this emergence? Does this aid in structuring these organizations/work areas? In this essay, I will be relating the description of activities that take place in an early industrial pin factory from Adam Smith’s Wealth of Nations to the organizing and structuring of work. The relation will be described done by examining the division and specialization of labour, requirements that lead to the need forRead MoreEmployee Industrial Relations and Strategic Hrm1301 Words   |  6 PagesEmployee industrial relations strategic HRM Employee industrial relations and strategic HRM plays an important role in how the organization manages its resources. There are many aspects of industrial relations and strategic HRM that impact employees. Following are few major ones. Engaging employees: Employee engagement is very important aspect of Industrial relations and strategic HRM. Employee engagement means putting employees first. As mentioned in an interview with Gary Burkett (managing

Early Uses Of Animal Experimentation - 1125 Words

Early Uses of Animals in Science: -Aristotle (384-322 BC), Erasistratus (304-258 BC), and Galen (129-217 AD) used animal experimentation to advance human understandings of anatomy, physiology, pathology, and pharmacology. -Ibn Zuhr (12th Century) tested surgical procedures on animals before applying them to human patients. Intro: Animal testing has always been a controversial topic. In the 17th century, it was argued that pain during vivisection (operations on live organisms) rendered results concerning animal physiology unreliable. Also, some believed that the benefit to humans did not justify the harm to animals. It was commonly believed that animals were so inferior and different to humans that results from animals were inapplicable to†¦show more content†¦Examples: Animal testing is crucial to new discovery. In 1921, Frederick Banting discovered insulin to be an effective treatment for diabetes. His initial research used dogs, and later, bovine sources were used to improve insulin supply. He won a Nobel Prize in 1923 for his work. Animal sources were essential to Banting’s discovery. Prior to insulin, diabetics were kept alive on a semi-starvation diet. Diabetic children rarely lived more than a year past diagnosis. With insulin and careful management of a diabetic’s diet, those with type one diabetes can expect to live a normal life. Insulin has saved the lives of countless individuals, and it would not have been discovered without the use of animals in research. http://jdrf.org/about-jdrf/fact-sheets/type-1-diabetes-facts/ http://www.diabetes.co.uk/diabetes-life-expectancy.html Animal Testing is necessary to determine whether or not materials are safe for humans. More than a hundred people were killed when diethylene glycol (DEG) was used as a solvent in a drug preparation (it was used to add the raspberry flavour). Another such example took place in the 1950’s, when more than 10,000 children were born with missing limbs because of a drug taken for morning sickness. Neither of these drugs were tested on animals prior to their release. The Code of R’s attempts to reduce the impact of research on animals. Reduction entails the use of fewer animals in experiments. This is

Leadership and Change Management for Woolworths - myassignmenthelp

Question: Discuss about theLeadership and Change Management for Woolworths Limited. Answer: Introduction Woolworths Limited is one of the topmost companies in Australia and has extensive areas of retail interest in several parts of Australia and also in New Zealand. Though the company had incurred a significant loss recently, the trust and the success of the company were not at all hampered. This is due to the fact that the company has succeeded in providing a good and a wide range of services to its customers. From the start of opening its new store to the present scenario, the company has gone a long way. The situation for the company was not always favourable but it was due to the proper management or leadership of the authorities and managers that Woolworths has achieved the stature it has reached at present. Leadership skills While understanding the leadership skills of the managers and the leaders of the Woolworths group, it is essential to keep in mind that it is their constant support, dedication and valuable inputs that have helped the company reach the heights it has achieved today. The industry dynamics can be static as well as evolving. The dynamics of the industry help in understanding the future performance of the industry in the different sectors it is present in. It is found according to popular studies and reports that the biggest of the retailers feel the pressure of numerous challenges on a daily basis as well as over a longer period of time. Of the few dominant retail giants and several other smaller competitors, the Woolworths Group is huge and has almost 30 million customers. The Woolworths industry has faced problems with the strategic management of the branding and made changes to the advertising agency framework. The organisation expects highly competitive market positions and concentrates on improvement of the supply chain productivity by the method of cost reduction. The organisation belongs to an industry where there is high risk as well as intensive competition. There are several existent theories of leadership including the situation theory, contingency theory, behavioural theory, participative theory and McGregor theory. The situational theory of leadership suggests that there is no particular leadership style by itself which is the best. It is dependent on the situation at hand, the people involved with whom the managers have to work and also the type of tasks and work at hand, including the several other factors which contribute towards the completion of the work (Doppelt, 2017). The contingency theory of leadership is a bit similar to the situational theory of leadership in the sense that it suggests that there is no single style of leadership and it has to be adapted to context and situation as well as the dynamics of the system. The nature of the people being led, the mindset of the leader, his mental strength as well as the tasks facing a particular group are different factors that influence a leadership role and responsibilities based on the contingency theory (Aaker Joachimsthaler, 2012). Behavioural theories of leadership focus on the study of particular characteristics of a leader, as the best predictor of leadership influences is a leader himself, and he is also the best possible determinant of his leadership success (Hornstein, 2015). Behaviours have a huge amount of possibility to be conditioned as different leaders are bound to have specific stimuli to specific circumstances. There are specifically two types of leaders according to the situation namely task oriented leaders as well as people oriented leaders. These leaders are not much concerned with the staff motivation but usually favour behaviours involving initiating, clarifying, organising as well as information gathering (Cameron Green, 2015). Another type of leaders are people oriented, who focus on satisfying the inner needs of the people who work with them. These leaders focus on staff motivation through emphasis on human relation. These leaders achieve goals by encouraging, observing, listening as wel l as coaching and mentoring their staff (Hayes, 2014). Participative leadership is a type of leadership style that takes into account t he suggestions as well as the ideas of others. The participative leadership is one in which leaders encourage all sorts of participation and contribution from group members and help them feel more accountable and committed to the decision making process (Matos Marques Simoes Esposito, 2014). In this particular leadership style the leader works in order to enhance the teamwork and ensure the improvement of communications among the employees and also better their morale (Hargreaves Fink, 2012). The McGregor Theory of leadership considers the assumption that there are two different types of leadership, style X and style Y. The authoritative style of leadership is the most important leadership style in style X, where system of work commitments rewards and punishments are incorporated. Theory Y comprises of the thought that different people have different needs and they can work towards their goals by the organisational objectives and they desire to gain the most by methods of rewards appreciation as well as motivation (Daft, 2014). In the backdrop of the Woolworths Company, it is to be noted that the company has been able to prosper due to proper guidance and management from the higher authority. The CEO Brad Banducci was instrumental, in the success of the Woolworths Company and had significant traits which are worth studying. He has always been a huge performer and has dominated whatever category of responsibilities he has been assigned with. The CEO, Banducci is a fitness enthusiast and also desires to bring about a zen-like approach to the steady improvement of the supermarket business of Woolworths. He has adopted several plans for bringing about the desired supremacy of the Woolworths Group. There are several reasons which contribute to the success of Brad Banducci as a leader. He has been educated as well as experienced in the retailing forte as many of the commerce lessons where experienced quite early in his life. He is extremely well educated and possesses degrees in law as well as commerce. He possessed the qualities of being argumentative as well as logical from a very early age and this made him even more successful as a CEO (Northouse 2015). The different types of leadership being discussed it can be said that the Woolworths company is such a type of organisation which demands active engagement with the people and also needs to give proper motivation to the employees and the group members. The members of the group also need to be aware of the company state at all times and should be asked for valuable suggestions which are a characteristic of participative leadership. The CEO Brad Banducci fulfils his role promptly and always tries to maintain the culture of the company. It will be wrong to pinpoint therefore on a single leadership style which best suits the company. Instead it might be said clearly that the best traits of leadership need to be incorporated taking help of the models and the CEO, managers as well as the people in other authoritative positions need to successfully establish the company in a top position and lead it to heights of global success (Goleman, Boyatzis McKee, 2013). It should be a duty of the leaders to maintain a balance between the concepts of transactional as well as transformational leadership in order to improve the leadership activities and responsibilities suitably. It needs to be understood that a balance is necessary between getting work done and motivating the employees and members of each group to perform better which are mentioned in transactional and transformational leadership styles. An important aspect of organisational performance improvement is the overcoming barriers for change. In this connection, anticipating the change barriers is an important step. In case of large organisations often it becomes difficult to maintain a connection between the topmost positions and the workers at the bottom levels. In order to overcome this issue, the managers at the topmost authoritative positions need to hire intermediary managers to overcome such barriers in the communisation which might negatively impact the overall performance of the organisation and it might continue to operate with inherent flaws in the internal management system. Conclusion From a proper study of the Woolworths organisation, it being a retail chain having extensive services all around Australia and even New Zealand has been able to maintain and improve its position with each passing day due to the successful leadership abilities of its managers and the skilled and high level performance of the workers in all the centres. It is necessary to understand that a company is not made by its managers alone but survives because of its workers and also by the joint efforts of each individual of the society. It is necessary therefore to work as a team and it is crucial for the leaders to maintain the balance between the transactional and transformational leadership methods to emerge better leaders and contribute to the overall success of the organisation. References: Aaker, D. A., Joachimsthaler, E. (2012).Brand leadership. Simon and Schuster. Cameron, E., Green, M. (2015).Making sense of change management: A complete guide to the models, tools and techniques of organizational change. Kogan Page Publishers. Daft, R. L. (2014).The leadership experience. Cengage Learning. Doppelt, B. (2017).Leading change toward sustainability: A change-management guide for business, government and civil society. Routledge. Goleman, D., Boyatzis, R. E., McKee, A. (2013).Primal leadership: Unleashing the power of emotional intelligence. Harvard Business Press. Hargreaves, A., Fink, D. (2012).Sustainable leadership(Vol. 6). John Wiley Sons. Hayes, J. (2014).The theory and practice of change management. Palgrave Macmillan. Hornstein, H. A. (2015). The integration of project management and organizational change management is now a necessity.International Journal of Project Management,33(2), 291-298. Matos Marques Simoes, P., Esposito, M. (2014). Improving change management: How communication nature influences resistance to change.Journal of Management Development,33(4), 324-341. Northouse, P. G. (2015).Leadership: Theory and practice. Sage publications.

Anna Karanina Essays - English-language Films, British Films

Anna Karanina L.E.A.P. Journal for Anna Karenina by Leo Tolstoy A. Section covered: Part 1 and 2 (pages 17-245) B. Summary: This story first starts out with chaos in the Oblonskys household. Prince Stephen Oblonsky's wife Dolly found out that he was having an affair with their childrens French governess and threatened to move out of the house and take the kids with her. Stephen Oblonsky does not feel bad for having an affair. What he feels bad for is getting caught by his wife. Even though he is upset he is happy to hear the news that his sister, Anna Karenina, is coming to town though. Later in the section Anna convinces Dolly to stay with her husband and not move out. It did not take much to convince her because her threats were empty. Oblonsky is the head of a distinguished Government Board in Moscow. He is glad to leave his house and go to work to meet his friend Levin after a committee meeting. He remembers that he friend Levin is in love with his sister-in-law Kitty Shcherbatskaya. He later asked her to marry him, but she declines his proposal. Kitty is waiting to marry Count Vronsky. Wh en Anna comes to town her and Vronsky fall in love despite that she is already married. Kitty realized that Vronsky was not going to marry her. She got sick and went abroad to recover. Anna lies to her husband which make them drift farther apart, but she and Vronsky draw closer. C. Analysis: The way this book is starting out it seems like Leo Tolstoy has written it about the love and the marriage of higher powered figures in Russia. He started out the story with the fighting in the Oblonsky household. That seems to refer to the downside of some marriages because Dolly found out about her husband cheating on her. In the Oblonsky house Tolstoy also shows loyalty from Dolly. She knows her threats were empty and she knows that she will forgive her husband. Tolstoy shows different angles with each couple. Anna and her husband Karenin are well off and have an established marriage with a son. Then Anna falls in love with someone else and that marriage takes a turn for the worse. Levin loves Kitty, but Kitty does not see love for Levin in the first part of the story. She sees love for Vronsky. When Tolstoy is telling the story he always has a problem with some characters going on. He breaks up a couple, but then another couple gets together and solves a problem. There was never a dull moment in this part of the story. You had to keep up with what was going on just like a soap opera. Different characters kept getting mentioned and placed in different situations. Part one of this story really introduces the main themes and characters of the book. It describes their relationships and sets up the events that will become the main points and plot of the story. Each little story makes up the book. They all cross each other and run parallel with each other. This first section that I read seems to flow real nicely and it had some well-written parts that made the story come to life. A theme in the book is how each family and each character shows their social behavior. Social behavior is something that would be looked upon greatly with these characters because they are all high-class people. They are people who have respectable jobs and know everyone else. An example would be how Anna and Vronsky were talking at Princess Betsys house and everyone thought of that to be something wrong because Anna was married and her husband was in the same room. The characters have to appeal to the society. D. Personal Reaction: In this story so far I have thought it to be like todays society. Even though these people are from high-class people and hold high powering jobs they still have things happen to them in everyday life that make things difficult. There are people that would fit nicely on Jerry Springer with all their love triangles. People who have family problems that they need to work on. Also, the

Data Collection for Discrete Trials

Data Collection for Discrete Trials Discrete trial teaching is the basic instructional technique used in Applied Behavior Analysis. Once a specific skill is identified and operationalized, there are several ways to record success. Since trials are generally multiple probes of since skills, when you collect data you want your data to reflect several things: Correct responses, Non-responses, Incorrect responses, and Prompted responses. Usually, a goal is written in a way to name what each response will look like: John will touch a letter from a field of three.When presented with a colored sorting bear, Belinda will correctly place it on a plate of the matching colorWhen presented with a set of counters from 1 to 5, Mark will correctly count the counters. When you use a discrete trial teaching approach, you may want to create a program to teach a skill. Clearly, you will want to be shaping the behavior/skill you are teaching, starting with the antecedent skills. I.e., if the skill you are teaching is recognizing colors, you will want to start with a benchmark that asks the child to distinguish between two colors, in other words, John, touch red, from a field of two (say, red and blue.) Your program could be called Color Recognition, and would probably expand to all the primary colors, the secondary colors and finally the secondary colors, white, black and brown. In each of these cases, the child is asked to complete a discrete task (therefore, discrete trials) and the observer can easily record whether their response was Correct, Incorrect, Non-Responsive, or whether the child needed to be Prompted. You may want to record what level of prompting was required: physical, oral or gestural. You can use a record sheet to record these and plan how you will fade prompting. A Free Printable Record Sheet Use this free printable record sheet  to record five days of the particular task. You certainly dont need to record every day the child is in your classroom, but by providing you with five days, this worksheet is a little more accessible for those of you would like to keep a sheet a week for data collection. There is a space next to each p on each column that you can use to record what kind of prompt if you are using this form not only to record your trial by trial but also to fade prompting. At the bottom is also a place to keep percents. This form provides 20 spaces: you certainly only need to use as many trials as your student usually can attend to. Some low functioning students may only successfully complete 5 or 6 of the tasks. 10 is of course optimal, because you can quickly create a percent, and ten is a fairly decent representation of a students skills. Sometimes, however, students will resist doing more than 5, and building up the number of successful responses may be one of your goals: they may otherwise stop responding or respond with anything to get you to leave them alone. There are spaces at the bottom of each column for next to write when you are expanding your field (say, from three to four) or adding more numbers or letters in letter recognition. There is also a place for notes: perhaps you know the child didnt sleep well the night before (a note from Mom) or he or she was really distracted: you may want to record that in the notes, so you give the program another shot the next day. Hopefully, this data sheet provides you the flexibility you need to successfully record your students work.

Percocet Abuse Essay Example | Topics and Well Written Essays - 2500 words

Percocet Abuse - Essay Example The abusers take the percocet in form of pills that for chewing and snorting after being crushed like cocaine. (Percocet information) The prolonged administering of narcotics particularly for continuous two to three weeks is vulnerable to addiction. Even the reasonable doses of some narcotics gradually lead to the fatal overdose. While enhancing the doses of narcotics, the person may initially feel restless and nauseous and then gradually goes towards loss of consciousness and abnormal breathing. It may also demonstrate withdrawal symptoms that may continue for months together. Sometimes percocet is also mixed with other drugs such as alcohol, antispasmodic drugs like Congentin, Bentyl, Donnatal, tranquilizers like Thorazine and mellaril, narcotic painkillers like Daryon and Demerol, sedatives like Phenobarbital and Seconal, to have enhanced influences. (Percocet information) The prescription of regulated substances at most of the cases appear to be the simplest and most effective method at times while the patient is effected by physical or emotional pain. However, in selected cases this strategy gives rise to the prescription drug abuse and hurt the patients. The concept of right use of medication differs with the different groups of physicians and differing societal beliefs and this makes the detection of prescription drug abuse really difficult. Particular mode of drug use leads to greater risk of harm than benefit. Such adoption manners among others incorporate increased adoption of a substance in absence of consultancy by the physicians, utilization of a substance for other than the definite medical conditions, persistent use of substance irrespective of adverse impacts and persistent efforts to obtain such substances. (Isaacson; Hopper; Alford; Parran, 2005) The real physical dependency on the drug cannot be called as drug abuse. Physical dependence indicates a pharmacologic condition that signifies sudden discontinuance of intake of some substances may give rise to symbolic withdrawal symptoms. Tolerance indicates a condition in that gradually increasing intake of substances is necessitated to have the similar impact. A prolonged treatment of a patient may demonstrate physical dependence or tolerance in form of a biological incident to the medication having no misuse or abuse. To illustrate a patient suffering from metastatic cancer administered with high doses of narcotics for pain relief turns to be physically dependence fetches severe withdrawal symptoms when discontinued suddenly. In such circumstances the patient is required to be convinced about the advantages of the drugs and about the difference between physical dependence and drug abuse. (Isaacson; Hopper; Alford; Parran, 2005) Conversely, there is indication of prescription drug abuse even in absence of any physical dependence on a substance. This circumstance may result while the administering of a substance is continual and still considerably interferes with the function. A substance can also be administered occasionally and in a dose not adequate to generate physical dependence, for reasons different than to take care of a defined medical complicacy. At last it is also significant to recognize that patients may be deterred from taking sufficient doses of a regulated substance for various kinds of reasons and be misinterpreted as having the problem of a drug

Accessing External Finance for SMEs Essay Example | Topics and Well Written Essays - 2250 words

Accessing External Finance for SMEs - Essay Example This essay stresses that Entrepreneurial Finance plays a significant role in helping managers to choose better financing and investment strategies relevant to their line of business. The business sector has been growing tremendously in the recent times. This is because of prevailing affirmative business and market factors. The ever-growing technological advancements, population, and economy has provided the requisite labor of production and increased the demand for the finished products. As a result, diverse businesses have come up to supply the needs of the demanding citizens in our economy. While some businesses are well-established entrepreneurs, most of them are small and medium sized enterprises that face many challenges in starting up, financing, management, and market competition. This paper makes a conclusion that there is evidence of information and control limitations in financial markets especially in the process of seeking debt financing. There is significant credit rationing procedure that denies borrowers a chance to borrow all they want, or to borrow at all. However, many entrepreneurs have been seeking debt finance for the startup, expansion and the running of the enterprise by selling the bonds, bills, notes, debentures, or mortgages held by the business. Entrepreneurs use debentures to raise capital without selling the enterprise, giving up future profits, or having to use their assets.

Of mice and men Essay Example for Free

Of mice and men Essay What does this section reveal about Curley’s wife? In Steinbeck’s description of Curley’s wife, he talks a lot about how well dressed she is and how she behaves so flirtatious. This means that she is the complete opposite to George. If she can afford ostrich feathers and all the luxuries of her clothing then she must have a lot of money or just spends it all on this. Steinbeck uses phrases such as â€Å"she bridled a little† to describe her actions. This is another comparison to animals that he uses to animalise people and in more than one case, women. By the way that Curley’s wife speaks and behaves we can tell she isn’t really the cleverest of all people. This means she wouldn’t work and instead get her money from inheritance of Curley himself. The colour red portrays passion and danger which foreshadows her later role in the book. Steinbeck suggests to the reader that Curley’s wife is â€Å"jailbait†. Curley’s wife obviously likes to take care in her appearance because in Steinbeck’s description of her, he says she is â€Å"heavily made up. Her fingernails were red. Her hair hung in little rolled clusters† this suggests to the reader that she is trying to get attention or is acting as a â€Å"tart†. She has no reason to dress up this extravagantly however as she is already married and there are no other women on the ranch, meaning she therefore she has no one to impress. What does the novella reveal about 1930’s America? The paragraph â€Å"She had full, rouged lips and wide-spaced eyes [†¦] which were little bouquets of red ostrich feathers† describes what she wears. Her items of clothing seem very expensive especially during the 1930’s when the people of America were experiencing the Great Depression and had very little money. This means that whatever money she has, she spends it on clothes. This links contextually to the rise of Hollywood as people (women) were caring more about their appearances. Also, the fact that Curley’s wife is never named is a key point as this indicates to us how women were not important and were more of an item that one would have as later on George reveals his dream in which he â€Å"could live so easy and maybe have a girl† which tells us in first person what men thought of women; as objects to own which was a rising ‘issue’ in the 1930’s America. The fact that Slim addresses her as â€Å"Good-lookin’† really proves this point. We notice how the G is capitalised as if he is implying that that she does not need a proper name and is referred to by beauty and not personality. This relates to the Rise of Hollywood as during the 1930’s the role of women changed significantly. They became images and no longer people.

And God said, ?Let there be light? :: essays research papers

All I can see is white. Clean, pristine, sterile white. I hear beeping. It almost drives me insane. I stare at the ceiling. Mottled white tiles interrupted by the glow of fluorescent lights. I listen to their voices, but they are muffled. Like there is a curtain between us. I only hear snatches of the conversation. â€Å"What happened to him? What is wrong with my husband? â€Å"I am sorry, Ma’am We are still running tests. We don’t know what is wrong. He was like this when the chopper air lifted him in† â€Å"But he was with his brother. Bush walking. Where is his brother? Is he here too, Doctor?† â€Å"No. They found him alone in the national park. Crawling on all fours. He was muttering incoherently. It is lucky they found him.† The voices fade again into the recesses of my mind. â€Å"Come on mate. Hurry up! Get a move on!† Joe calls back down the mountain. I call for my brother to wait for me, but as usual, he charges ahead. I struggle up the rock face, searching for footholds. I scrape my knee. It stings. I reach up and grasp a fern dangling down, inviting me to grab hold. I heave myself up and finally reach the top. Joe is there sitting on a fallen log, just waiting for me to catch up. Damn Asthma. It always makes me slower. â€Å"Glad you could join me,† he laughs, teasingly. I take a seat next to him and stare out across the valley, trying to catch my breath. The brochures were right. This truly is one of the most amazing views I have ever seen. It is perfect. Dense, green huddles of trees, broken only by the occasional sparkling river or camping clearing. The sounds are magnificent as well. Birds twittering tunefully, not squawking like they seemed to in the city. Absolute peace and tranquillity. The doctor shines his tiny torch in my eyes. A nurse comes over and adjusts my head. I try to say something but my tongue is stuck. She smiles at me as if I’m a child and pats me on the head. Then she says something in that sing-song voice that people tend to use around little babies. I lash out. Kicking, punching, screaming, crying, all at the same time. I fight with the sheets. Let me out! I try to get up but I feel claws pushing me back down.

Accounting Standards in the United States of America

Accounting in the USA The following report will describe and discuss the major elements of accounting in the USA. It will show that the US Generally Accepted Accounting Principles (GAAP) are set by the Financial Accounting Standards Board (FASB), where as the International Accounting Standards (IAS) are set by the International Financial Reporting Standards (IFRS). This report will also state the similarities and differences between these standards. In addition, the following report will use relevant examples to evaluate current accounting problems and issues in the USA related to international convergence of accounting standards.Fargher et al. (2008, page. 67) pointed out that FASB’s conceptual framework (CFW) for financial reporting is generally consistent with that of the International Accounting Standards Board (IASB). However the FASB provides more detail with six statements of financial accounting concepts (SFACs). The first level in the CFW explains the main purposes of financial reports are to provide useful information for investors and creditors, to estimate future cash flows and to claim venture resources. The second level consists of qualitative characteristics and elements of the CFW.The qualitative characteristics of the USA CFW are relevance, reliability, comparability and consistency. The main components include assets, liabilities, equity, investment by owners, distributions to owners, comprehensive income, revenues, expenses, gains and losses. The third level of CFW indicates how the firm executes the events based on assumptions, principles and constraints. There are four assumptions: economic equity, going concern, monetary unit and periodicity. The four principles include historical cost, revenue recognition, matching and full disclosure.The constraints consist of cost-benefit, materiality, industry practice and conservatism. Fargher (2008, p. 229) mentioned that USA uses FASB 95 Statement of Cash Flows, plus FASB 102 and 104. The for mat is the same as the international one which includes operating, investing and financial activities. However, it is encouraged to report cash flows using the direct method even though the indirect method is usually used. Interest paid and received and dividends received are classified as operating activities. Non cash transactions are excluded from the cash flow statement. Fargher (2008, p. 89) stated that the income statement format under US GAAP involves a range of steps but the subtotals are listed before the unusual and rare items. Changes in retained earnings are included in the retained earnings statement and comprehensive income that reports changes in fair value and similar items after the operating income. Note disclosure is based on particular standards plus SEC and other sources under the US GAAP hierarchy. IFRS and US GAAP have some similarities but there are also several differences. The main similarities and differences are in the areas of revenue recognition and inv entory valuation.A similarity between US GAAP and IFRS is that revenue is not recognised until the revenue is actually earned. Under the US GAAP, a large amount of guidance provided usually only applies to specific industries. For example, there are specific rules for the recognition of software revenue and sales of real estate under US GAAP, while comparable guidance does not exist under IFRS (Ernst & Young 2010). Also, both systems define inventory as assets held for sale in the ordinary course of business. A significant difference between using US GAAP and IFRS is the inventory costing method is that US uses LIFO, whereas LIFO is prohibited by the IFRS.Also, inventory valuation is measured under the IFRS at lower of cost and net realizable value. However, under the US GAAP, inventory valuation is carried at the lower of cost and market, where the market is the current replacement cost (Ernst & Young 2010). According to (Todd M. Hines 2007, p1) IFRSs are becoming more important in the global economy. â€Å"Over the last 35 years there has been a strong push towards the adoption of a uniform set of financial accounting standards to replace the myriad number of country-specific standards now in use†. This indicates that each country has developed its own sets of financial accounting standards.It is essential to work towards the uniformed international accounting standards for organisations doing business globally to have comparable information. As a result of this push for internationally recognised set of accounting standards, IFRS were created with the goal of providing a single internationally recognized set of accounting standards. In an ever increasingly globally connected world, more transactions and investment planning occur on a global level. As international convergence has progressed many countries have conformed under IFRS and adopted their standards.The USA has similar standards but continue to use different financial reporting standards. Ho wever these differences according to (Todd M. Hines 2007, p4) often ‘lead to confusion and large complications for preparers and users of financial statements’. Financial statements prepared under different reporting standards are hardly comparable, therefore overseas investors may not be able to compare between the financial reports of business under IFRS and those operating under US GAAP. This can lead to confusion and affect the judgments of financial statement users.Due to the difficulties in comparison the users of the financial information must understand both IFRS and GAAP to make informed decisions. Moving from US GAAP to IFRS will have a major impact on business’ financial reporting in the USA. Decisions made by managers, financial advisors, CEO’s, governments, and the users of financial statements will have to be drastically rethought with the change. If the USA decides to follow the convergence trend towards IFRS, they will be moving into a more volatile reporting environment, particularly in the reporting of assets as well as that of net profit.One alarming statistic is that the volatility of tax benefits, deferred tax benefits in particular, can be 98% more volatile under IFRS (McAnally, et. al. 2010). This increased volatility is due to the greater use of fair value in the preparation of the financial statements, and the eventual elimination of historical cost under IFRS. Fair values are used under IFRS to better reflect the changing economic conditions, but this introduces uncertainty and makes it much harder to predict reported earnings than under historical cost, which the USA uses.Although fair value is more relevant, often it is not reliable due to the influence of economic conditions on the valuation of assets. This increased volatility will lead to retraining in every area of accounting. With the change to IFRS, there will be a large amount of rethinking and retraining for areas such as financial planning and for ecasting as well as in target setting, but the major area it will affect is the reporting of financial statements. Another issue regarding the convergence of the USA to the IFRS accounting standards is the effect it will have on IT systems.As the adoption of IFRS starts to gain momentum among many counties, global business will be dealing with major changes over the next few years. According to Pratt (2010), not only are private companies considering the IFRS, but also public companies including banks and private investors who also have growing concerns about the implication of the convergence. This adoption of IFRS by the USA will bring about several changes in the way recording and reporting financial data is carried out. This is due to the differences between IFRS and U. S.GAAP standards. It has been found that there are 103 differences between IFRS and U. S. GAAP in the way recording of data happens. Management in the performance and technology division of KPMG suggests that the change to IFRS will drastically affect the accounting IT systems in the USA (Pratt, 2010). One of the major concerns for the USA is that under IFRS the financial data needed to keep IT systems up to date will have to be more detailed and more frequent. It is also believed that the financial reporting ledger will be affected by adopting IFRS.Pratt (2010) claimed the US needs to ‘[m]ake sure that the new system accommodates IFRS if [companies] are planning to upgrade the system. ’ This will mean more money will need to be diverted from other key functions and into the development and upgrading of IT systems. With the major push for convergence, the USA needs to critically evaluate the effect that their move to IFRS may have on their IT systems and the software they use. Also, U. S. companies will need to become familiar with the new systems and technology before the change in order to keep up with international competitors.The major elements of the USA include the concep tual framework, financial reports, revenue recognition and inventory. Taking problems and issues into account, our group concludes that the convergence of the USA to IFRS would benefit both, the global economy and the USA. Although problems with financial reporting, volatility, retraining and IT systems may arise, converging to international standards will allow users to have easy comparisons between companies and greater transparency.In conclusion, we feel it is beneficial for the USA to converge to international standards so that there are a set of global standards for all companies to follow. Word Count: 1491 BIBLIOGAPHY Books Fargher, N, Wise, V, Kieso, DE, Weygand, JJ &Warfield, TJ 2008, Fundamentals of Intermediate accounting, John Wiley & Sons Australia, Milton. Websites Ernst & Young, 2010, Revenue Recognition, viewed 29 September 2011, Ernst & Young, 2010, Inventory, viewed 29 September 2011, L. Gordon Crovitz. 2008 (September 8). Closing the Information GAAP, viewed 29 Sep tember 2011. lt; http://online. wsj. com/article/SB122083366235408621. html> Mary E. Barth. 2004. Fair Values and Financial Statement Volatility, viewed 29 September. Journal Articles Todd M. Hines 2007 ‘International Financial Reporting Standards: A Guide to Sources for International Accounting Standards’; Journal of Business & Finance Librarianship, Vol. 12(3), p. 1-8 McAnally, M, McGuire, S, & Weaver, C 2010, ‘Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation', Accounting Horizons, Vol 24 (4), p. 589-621Gornik-Tomaszewski, S 2003, ‘Short-Term Convergence Between US GAAP and International Financial Reporting Standards', Bank Accounting & Finance (08943958), Vol 16 (5), p. 39-42 Tarca, A 2004, ‘International Convergence of Accounting Practices: Choosing between IAS and US GAAP', Journal of International Financial Management & Accounting, Vol 15 (1), pp. 60-91 Pratt, MK 2010, ‘GET READY FO R GLOBAL ACCOUNTING', Computerworld, Vol 44 (3), p. 21-23 Laux, C. & Leuz, C 2009. ‘The crisis of fair-value accounting: Making sense of the recent debate’. Accounting, Organizations and Society. V 34 (6-7), p. 826-834

Things Fall Apart, Okonkwo Is A Tragic - 945 Words

YJ LÐ µÃ µ VanDÐ µBrakÐ µ LA PÐ µriod  ¾ 1-15-15 In Chinua AchÐ µbÐ µÃ¢â‚¬â„¢s novÐ µl Things Fall Apart, Okonkwo is a tragic hÐ µro. AristotlÐ µÃ¢â‚¬â„¢s PoÐ µtics dÐ µfinÐ µs a Tragic HÐ µro as a bÐ µnÐ µvolÐ µnt man of high status who Ð µxhibits a tragic impÐ µrfÐ µction (â€Å"hamartia†) and Ð µxpÐ µriÐ µncÐ µs a dramatic rÐ µvÐ µrsal (â€Å"pÐ µripÐ µtÐ µia†), as wÐ µll as an Ð µxcruciating momÐ µnt of appÐ µrcÐ µption (â€Å"anagnorisis†). Okonkwo is a bÐ µllwÐ µthÐ µr and hardworking mÐ µmbÐ µr of thÐ µ Igbo community of Umuofia whosÐ µ tragic impÐ µrfÐ µction is his grÐ µat fright of his doom and failurÐ µ. Okonkwo’s fall from gracÐ µ in thÐ µ Igbo community and Ð µvÐ µntual suicidÐ µ, makÐ µs Okonkwo a tragic hÐ µro by AristotlÐ µÃ¢â‚¬â„¢s dÐ µfinition. Okonkwo is â€Å"a man of action, a man of war† (7) and a mÐ µmbÐ µr of high status in thÐ µ Igbo villagÐ µ. HÐ µ holds thÐ µ prominÐ µnt position of villagÐ µ clansman bÐ µcausÐ µ hÐ µ had â€Å"shown incrÐ µdiblÐ µ prowÐ µss in two intÐ µrtribal wars† (5). Okonkwo’s strÐ µnuous Ð µxÐ µrtion had madÐ µ him a â€Å"wÐ µalthy farmÐ µr† (5) and an appÐ µrcÐ µivÐ µd individual amongst thÐ µ ninÐ µ villagÐ µs of Umuofia and bÐ µyond. Okonkwo’s tragic impÐ µrfÐ µction is not that hÐ µ was dismayÐ µd of work, but rathÐ µr his fÐ µar of impotÐ µncy and failurÐ µ, which stÐ µms from his fathÐ µr’s, Unoka, unproductivÐ µ lifÐ µ and inglorious dÐ µath. â€Å"PÐ µrhaps down in his hÐ µart Okonkwo was not a cruÐ µl man. HowÐ µvÐ µr, his wholÐ µ lifÐ µ was prÐ µssurÐ µd by fÐ µar, thÐ µ trÐ µpidation of failurÐ µ and wÐ µaknÐ µss†¦.It was not Ð µxtÐ µrnal but lay dÐ µÃ µp within himsÐ µlf. It was thÐ µ drÐ µad of himsÐ µlf, lÐ µst hÐ µ should bÐ µ found to rÐ µsÐ µmblÐ µ his fathÐ µr.† Okonkwo’s fathÐ µr was a lazy, blissful manShow MoreRelatedOkonkwo as a Tragic Hero-Things Fall Apart1198 Words   |  5 Pagesï » ¿ OKONKWO AS A: TRAGIC HERO Aristotle once said â€Å"A man doesn’t become a hero until he can see the root of his downfall.† The protagonist of the book â€Å"Things Fall Apart† by Chinua Achebe, Okonkwo demonstrates characteristics of being an Aristotelian tragic hero. According to Aristotle, a Tragic Hero is one who exhibits a tragic flaw that causes a reversal of fortune to him in his own error of judgment. Okonkwo is a leader and a hardworking member of the Igbo tribe of the village of Umofia whoseRead MoreOkonkwo as Tragic Hero in Things Fall Apart, by Chinua Achebe1140 Words   |  5 PagesOne of the most commonly asked questions about the novel Things Fall Apart is: why did Achebe choose a tragic hero, Okonkwo, as the main character in the story. 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Though the fear of failure acts as motivation to become a successful and respected man at first, it later cripples Okonkwo in such a way that failure ultimately defines his life. Okonkwo is constantly afraid of being a victim of weakness a nd desperately tries to remain a strong and unyielding man. It is his overwhelming fearRead MoreWork1068 Words   |  5 Pages2013 Things Fall Apart: Character Analysis Research Paper In the novel Things Fall Apart by Chinua Achebe, the main character Okonkwo has only one tragic flaw; he has raised himself so that looking weak or effeminate is the worst thing to him that he could do. Okonkwo is a model clansman based on his success. However, he is more alienated from his culture based on his lack of respect for it. In this research paper, I’ll walk through a character analysis of Okonkwo. The protagonist of Things FallRead MoreEssay on No Tragic Hero in Chinua Achebes Things Fall Apart892 Words   |  4 PagesNo Tragic Hero in Things Fall Apart   Ã‚  Ã‚   According to Aristotle a tragedy is a drama...which recounts an important and casually related series of events in the life of a person of significance, such events culminating in an unhappy catastrophe, the whole treated with great dignity and seriousness. The novel Things Fall Apart, written by Chinua Achebe begins as a story about the life of a man named Okonkwo. It recounts the events beginning with his childhood and ending with his deathRead More Okonkwo in Chinua Achebes Things Fall Apart Essay973 Words   |  4 PagesOkonkwo in Chinua Achebes Things Fall Apart  Ã‚  Ã‚   Okonkwo, as presented by Chinua Achebe in the novel Things Fall Apart, wished to be revered by all as a man of great wealth, power and control--the antithesis of his father. Okonkwo was driven by the need to exhibit utmost control over himself and others; he was an obsessive and insecure man. Okonkwos father, Unoka, was a failure, a loafer, and People laughed at him (1426). This would bring great shame to any man as it did for OkonkwoRead MoreOkonkwo: Great Man, Tragic Hero981 Words   |  4 PagesJanuary 15, 2013 Okonkwo: A Great Man, Tragic Hero A tragic hero is a archetype who fails to overcome or surpass his/her conflict. The book â€Å"Things Fall Apart† included a tragic hero. The book was written by the name of Chinua Achebe. The tragic hero in the book was Okonkwo, a warrior from a village called Umuofia. Chinua Achebe wrote the book with the purpose of showing how someone with high esteem can fall from greatness so dramatically because of that person’s actions. Okonkwo exhibited hubrisRead MoreEssay about An Analysis of Chinua Achebe’s Things Fall Apart1631 Words   |  7 Pagesis well known as the father of African literature. His first novel, â€Å"Things Fall Apart† is an interesting story full of tragedy, which takes place in Umuofia, Nigeria in the 19th century. Achebe sought to correct European writers who were misrepresenting Africans and life in Nigeria. According to Nnoromele (2000), the Igbo clan is a self-sufficient, complex, and vigorous group of African people. Achebe wrote â€Å"Things Fall Apart† to accurately represent the conflict between Nigeria’s white colonial