Friday, May 31, 2019
The History and Future of Computers :: Technology
The History and future tense of ComputersComputers construct been around for many decades, doing tasks such as numeration much faster than any human could ever do. The first computers were so inefficient compared to the computers we look at today, they couldnt do half of what computers can do today. just about say that computers arent the way of the future, turn others say that computers leave alone bring civilization to a new era, a more complex, and magnificent place, where our wildest dreams will break down a reality. The first computers ever built were so big that they took up many schoolroom size rooms. The only thing that these computers could do, were count numbers and do simple calculations. One of the major problems with these computers was the fact that the nothingness tubes inside of them would always need replacing. The vacuum tubes would burn up due to the tremendous amount of kindle that these computers gave off.In todays world, the computers that are on the market today are a million times faster than the computers that were first invented many decades ago. The computers that we habituate can perform many complex applications in seconds. Computers run factories, keep our planes up in the sky, and educate our young ones. Computers today, are much smaller than antecedent computers to come on the market. As the years go by and technology improves, scientists have been competent to find ways to make smaller components to build computers with. It is state that the transistors count of computers doubles every eighteen months. 1 If this is the case, than there is no telling what the future whitethorn hold for computers, all I can say is that computers will continue to get smaller and smaller, and faster and faster with no signs of stopping.some(a) people imagine that computers are taking over society, others think that America would be a better place, if we didnt relay on computers as much as we do. Some time ago when compute rs were still new, people said that there wouldnt be that much need for them on the market, experts said that people wouldnt have enough time, to sit down and use a computer, while others said that computers will never ever be small enough for families to own. Popular chemical mechanism magazine states Where . .The History and Future of Computers TechnologyThe History and Future of ComputersComputers have been around for many decades, doing tasks such as counting much faster than any human could ever do. The first computers were so inefficient compared to the computers we have today, they couldnt do half of what computers can do today. Some say that computers arent the way of the future, while others say that computers will bring civilization to a new era, a more complex, and magnificent place, where our wildest dreams will become a reality. The first computers ever built were so big that they took up many classroom size rooms. The only thing that these computers could do, w ere count numbers and do simple calculations. One of the major problems with these computers was the fact that the vacuum tubes inside of them would always need replacing. The vacuum tubes would burn up due to the tremendous amount of heat that these computers gave off.In todays world, the computers that are on the market today are a million times faster than the computers that were first invented many decades ago. The computers that we use can perform many complex applications in seconds. Computers run factories, keep our planes up in the sky, and educate our young ones. Computers today, are much smaller than previous computers to come on the market. As the years go by and technology improves, scientists have been able to find ways to make smaller components to build computers with. It is said that the transistors count of computers doubles every eighteen months. 1 If this is the case, than there is no telling what the future may hold for computers, all I can say is that co mputers will continue to get smaller and smaller, and faster and faster with no signs of stopping.Some people believe that computers are taking over society, others think that America would be a better place, if we didnt relay on computers as much as we do. Some time ago when computers were still new, people said that there wouldnt be that much need for them on the market, experts said that people wouldnt have enough time, to sit down and use a computer, while others said that computers will never ever be small enough for families to own. Popular Mechanics magazine states Where . .
Ethics for the 21st Century Essay -- Essays on Ethics
Ethics for the 21st CenturyRushworth M. Kidder has done a remarkable thing he has assembled from all oer the globe the answers of people to this question If you could help create a global code of ethics, what would be on it? This act is so remarkable because he has interpreted the time to gather the opinions of twenty-four individuals from sixteen nations to create a global forum. What strikes me the most about his study is that the interviewees were not heads of state. They were average people viewed by their communities as ethical leaders. Kidder compiled their thoughts into a list of moral standards for the twenty-first century in his essay Universal Human Values Finding an Ethical Common Ground. I agree with his list of standards love, truthfulness, fairness, freedom, unity, tolerance, responsibility and above all respect for life.The first three of these needs, love, truthfulness and fairness, are basic human values many of us are brought up with. So important are these lessons in childhood that the drive to carry them out is a natural instinct for most adults. L...
Thursday, May 30, 2019
Arranged Marriage In Midnights Children Essay example -- essays papers
Arranged Marriage In Midnights ChildrenArranged Marriages in Midnights ChildrenAn element of Midnights Children, by Salman Rushdie that I peculiarly enjoyed was the recurring theme of loving someone in pieces. There are two instances where this is prevalent, one being the interaction between Aadam Aziz and Naseem Ghani. It is stated that In fiddling my grandfather had fallen in love, and had come to think of the perforated sheet as something sacred and magical, because through it he had seen the things which had filled up the whole inner himThrough the perforated sheet, Aadam Aziz never saw his bride until he asked for her hand in marriage. Instead, he fell in love with the softness of her ticklish skin, or the perfect tiny wrists, or the beauty of her ankles. Aadam Aziz, who had concentrating on loving the pieces of Naseem, was ill prepared for her presence in its entirety. Naseem and Aadams marriage rapidly dissolved into a plaza of frequent and devastating warfare under who se depredations the young girl behind the sheet and the gauche young Doctor turned rapidly into different outlander beings The question, or rather statement made here by Rushdie, is whether or not it is possible to love someone in pieces, without knowing their whole being. When examining the race between Naseem and Aadam Aziz, it seems as though Rushdie is stating that one cannot love someone through a perforated sheet, without knowing their soul. Aadam...
Why Modern Monsters Have Become Alien to Us :: Papers
Why Modern Monsters Have Become Alien to Us Late autumn has arrived and with it comes the dark put-on of Halloween--and, of course, themurky thrill of daemons. Yet our appetite for a good monster knows no season. Ever since ancienttimes we have been fascinated with all sorts of tales slightly monsters and intrigued by myths andlegends about those wild half-human beasts who haunt the edges of our forests and lurk in therecesses of our oceans. The sphinxes, minotaurs, and sirens of early mythology gave way to BeowulfsGrendel and Saint Georges dragon, then to the mermaids, trolls, and one-eyed giants of our fairy andfolk tales, and finally to those 19th-century mediaeval classics. Nor are these stories on the wane, for themonster tales that made Lon Chaney, Boris Karloff, and Bela Lugosi stars of the silver screencontinue to draw megacrowds six and seven decades later. In 1994 Kenneth Branagh and Robert DeNiro brought us the latest reincarnation of Shelleys report card of Frankensteins tortured creature, and Tom Cruise and Brad Pitt starred in Interview with aVampire, the first installment of Ann Rices homage to StokersDracula. Meanwhile, Andrew LloydWebers musical production of Gaston Lerouxs Phantom of the opera continues to pack inaudiences from London to L.A. Much of the initial appeal of monster stories comes from the fact that they, like their twistedsiblings, creature features and slashers, both terrify and fascinate us with their ghoulish brand ofhorror. Its the rattling-the-tigers-cage kind of thrill that Scout and Jim Finch got from sneaking ontoBoo Radleys porch under a pale moon. Reading or watching great monster stories, we get toaccompany the frightened heroes or heroines as they descend into the dragons lair crane our necksover the tops of books or movie seats and peek into the dank recesses of the giant cyclops cavestretch out our trembling hands and actually touch the monsters reptilian scales, hairy paws, or clovenhoofs a nd then run screeching like a banshee the instant it wakes from its slumber. What a rush As frightening as these creatures are, in monster stories it is always the beast that ends up fetchingthe fall, which means that this is a place where we not only get to tangle with evils most daunting anddangerous minions but to vanquish them with regularity. Pretty heady stuff.
Wednesday, May 29, 2019
Black Panther Party Essay -- Black Panther Movement Radical
What comes to your mind when you think of the mission of the Black Panther Party? Do you even h gray up who the Black Panthers truly were? Well, the fact is that many people do not the answers to either of these questions. It may be due to the fact that the history text mass failed to go into the Black Panther Party in detail as they did in many other great historic revolutionist and revolutionary events. In the following essay I will be discussing the journey of Huey P. Newton and Bobby Seale, the founders of the Black Panther Party, showing the events that took place in their lives. I will withal be discussing what the mission of the Black Panther Party was in their stand to make the g overnment accept the responsibility poverty in urban communities in the United States and abroad. By the end of this paper you will surely know what history text books failed to discuss about the Black Panther Party.The date is February 17, 1942, in Monroe, Louisiana this is the time a nd place where a future revolutionary is born. His name is Huey P. Newton. He was born the last of seven children to Walter Newton and Armelia Johnson. When Huey was three years old his family picked up and moved to Oakland, California. It was in Oakland where Huey would grow up and learn from many life changing situations. As acknowledged in Revolutionary Suicide, written by Huey P. Newton, he grew up on the East Side of Oakland in a below-standard neighborhood where he got into countless fights and built up a temper that he would carry throughout his life. (27) In the eighth grade Huey P. Newton attended Woodrow Wilson junior high school where he first learned how to fight not only to protect himself but also to protect his dignity. When Huey P. N... ...n the Bay Area would crack down on and the Black Panther Party would be over quicker than it was started. Huey P. Newton knew the law from studying it the entire time he spent in college and in jail. He also knew that all the cops would develop to have is for the Black Panther Party members break one tiny law to take them down so they had to be smart with it if they wanted break the law. The cops began to wait the Black Panthers vehicles on the street and look for and violations. Huey P. and Bobby Seale made sure that all the vehicles were clean, hence, the cops never found any violation. (H,P Newton 122) During the routine relations stops the cops were usually met by Panthers who were willing to comply in the search. Unless they pulled over Huey P and Bobby Seale who continually pulled their guns on the cops after the cops pulled them out on them. (H.P Newton 123)
strategic business plan Essay -- essays research papers fc
Lars this is how you create a argumentation plan. offset you reserve to set the vision, goals, and objectives of your business. The intimately important driver for almost any business plan is return on investment (ROI). Commonly, when someone starts to write a business plan for the graduation exercise m you need to determine what is your objective?The inwrought planning elements atomic number 18 identifying your objectives. What you atomic number 18 going to sell to whom, when and how you are going to sell it, how much theatrical role the sales will produce, what the marketing and selling cost will be, and what will be the ROI.Research would be your next step. Your market research should focus on the information you need, to help you to formulate a strategic plan and make business decisions. Market information potentially covers a vast range of data, from international macro-trends and statistics, to very specific and detailed local or technical information, so its impor tant to decide what is actually relevant and necessary to know. However theres no point spending time researching global statistical economic and demographic data if you are developing a strategy for a relatively small or local business. It would be far more useful to carry out your own primary research about the local target market, buying patterns and preferences, local competitors, their prices and service offerings.First establish or confirm the aims of the business. Then state the objectives of the business unit you are planning to develop. witness what is the business aiming to do over the next one, three, and five years? Next define your billing statement. All businesses need a mission statement. It announces intelligibly to your supply, shareholders and customers what you are in business to do. You can involve staff in defining and refining the businesss mission statement, which helps develop a sense of self-will and responsibility. Producing and announcing the missio n statement, is also an excellent process for cerebrate attention on the businesss priorities, and particularly the emphasis on customer service.After your mission statement you must understand and define clearly what you are providing to your customers. This description should normally go beyond your products or services, and must include the way you do business, and what business benefits your customers derive from your products and services, and from doing ... ... and self-actualization needs. Herzbergs motivating factors are from the best to the least sense of achievement, earned recognition, interest in the work itself, opportunity for growth, opportunity for advancement, immenseness of responsibility, peer and group relationships, pay, supervisors fairness, high society policies and rules, status, job security, supervisors friendliness, and works conditions. McGregors theory X and Y is that x is when you know to assume the average person doesnt interchangeable work and w ill avoid it if possible. So you have to put fear and money into the person to prompt them and these people need to be closely administrate because they are not trusted. The Y theory is the total opposite of x. It is when most people like work, so people work towards goals and personal achievement and they have responsibility and can be trusted. The Y theory causes a more relaxed managerial atmosphere in which workers are free to set objectives, be creative, be flexible, and go beyond the goals set by management. Lars I hope I have explained everything to you in skillful organization and answered all questions you had and look forward to working with you on the next project. strategic business plan Essay -- essays research papers fcLars this is how you create a business plan. First you have to set the vision, goals, and objectives of your business. The most important driver for almost any business plan is return on investment (ROI). Commonly, when someone starts to write a business plan for the first time you need to determine what is your objective?The essential planning elements are identifying your objectives. What you are going to sell to whom, when and how you are going to sell it, how much contribution the sales will produce, what the marketing and selling cost will be, and what will be the ROI.Research would be your next step. Your market research should focus on the information you need, to help you to formulate a strategic plan and make business decisions. Market information potentially covers a vast range of data, from global macro-trends and statistics, to very specific and detailed local or technical information, so its important to decide what is actually relevant and necessary to know. However theres no point spending time researching global statistical economic and demographic data if you are developing a strategy for a relatively small or local business. It would be far more useful to carry out your own primary research abou t the local target market, buying patterns and preferences, local competitors, their prices and service offerings.First establish or confirm the aims of the business. Then state the objectives of the business unit you are planning to develop. Determine what is the business aiming to do over the next one, three, and five years? Next define your mission statement. All businesses need a mission statement. It announces clearly to your staff, shareholders and customers what you are in business to do. You can involve staff in defining and refining the businesss mission statement, which helps develop a sense of ownership and responsibility. Producing and announcing the mission statement, is also an excellent process for focusing attention on the businesss priorities, and particularly the emphasis on customer service.After your mission statement you must understand and define clearly what you are providing to your customers. This description should normally go beyond your products or servic es, and must include the way you do business, and what business benefits your customers derive from your products and services, and from doing ... ... and self-actualization needs. Herzbergs motivating factors are from the best to the least sense of achievement, earned recognition, interest in the work itself, opportunity for growth, opportunity for advancement, importance of responsibility, peer and group relationships, pay, supervisors fairness, company policies and rules, status, job security, supervisors friendliness, and working conditions. McGregors theory X and Y is that x is when you have to assume the average person doesnt like work and will avoid it if possible. So you have to put fear and money into the person to motivate them and these people need to be closely supervised because they are not trusted. The Y theory is the total opposite of x. It is when most people like work, so people work towards goals and personal achievement and they have responsibility and can be tr usted. The Y theory causes a more relaxed managerial atmosphere in which workers are free to set objectives, be creative, be flexible, and go beyond the goals set by management. Lars I hope I have explained everything to you in good organization and answered all questions you had and look forward to working with you on the next project.
Jim Henson: The Mind Behind the Muppets :: Puppetry The Muppets Jim Henson Essays
Jim Henson The Mind Behind the MuppetsSure, Jim the creator was a genius. Yet I see Jim foremost as an appreciator. He apprehended the Muppet family and his own family. He appreciated flying kites with his children. He appreciated beauty and he appreciated fun. -Frank Oz (Readers Digest, 126)There is no doubt in Frank Ozs beware that Jim Henson was a creative genius. According to the model of creativity proposed by Howard Gardner, Henson can be considered creative in five of the seven intelligences interpersonal, spatial, music, verbal, kinesthetic. He became a scale at combining these intelligences to create Muppet productions full of wit, music, sight gags, bright colors, and meaningful messages. He also had the ability to coordinate exclusively of the people who worked with him. Before, discussing how Hensons life fits into Gardners model, I will present some influential events in Hensons life and his major creative works.James Maury Henson was born September 2, 1936 in Leland , Mississippi as the aid son in the Henson family. During his childhood, Jims maternal grandmother, a prolific painter and master of needlework, encouraged Henson to appreciate imagination, visual imagery, and creativity. She was a steady emotional support for him, constantly listening to his adventures and dreams. When Jim was fourteen, his parents finally acquiesced and bought a television set, after years of badgering from Jim. He always knew that he wanted to work in television watching Burr Tillstrom, Bil Baird, Ernie Kovac, Spike Jones, and Walt Kelly influenced him greatly during his adolescence. In 1954, while Jim was still in high school, he began working for WTOP television station doing puppet performances on the lower-ranking Good Morning Show. It was interesting and kind of fun to do -- but I wasnt really interested in puppetry then. It was just a mover to an end, Henson later recalled about his first job (Finch, 9).At the University of Maryland, he studied art and continued doing puppetry for TV with a fellow student, Jane Nebel, whom he later married. Their show, surface-to-air missile and Friends, debuted as a five minute piece aired twice a day, right before the Huntley-Brinkley Report and the Tonight Show. Jane recollected, We were just college students amusing ourselves, and we did all these wild things with puppets...I guess it had a quality of abandon and nonsense and of being somewhat experimental. (Finch, 15) Their show became very popular, partly because of its widely-viewed time slots, and it won a local anaesthetic Emmy in 1958.
Kiss Bow or Shake Hands Essay -- Essays Papers
Kiss Bow or Shake HandsThe book Kiss, Bow, or Shake Hands, is written specifically with those doing internationalist business in mind. It is essentially a lookout man to over sixty countries and an explanation of their society and cultural customs. Knowledge of those with whom you are doing business not entirely raft help avoid costly blunders it can also give you an advantage when dealing with them. The authors identify that there are three main factors that essence how people act, think, and make decisions. The first is religion, in some countries faith plays an important role in all areas of life in the culture of the country and can influence many of their customs and behaviour. The second factor is that of fact. In many countries their greatest desire is to find the best deal and the best product or services. The final factor is feeling, if a culture is based on feelings the people will conduct business accordingly. For example it would be essential to make a personal co nnection with this type of individual.The rest of the book is spent discussing each of the countries in detail. For each country the authors give a brief explanation of the invoice of the culture. Then they give tips on what each country expects from a visiting businessman. This includes tips on whether or not it is okay to be late for meetings, proper behavior during a business lunch or dinner, and how to properly address people you come in contact with during your business trip. They also give a guide t...
Tuesday, May 28, 2019
Attention Deficit Hyperactivity Disorder :: ADHD Research Papers Health Essays
Attention Deficit Hyperactivity DisorderAttention-Deficit/Hyperactivity Disorder (ADHD) is a neurological brain inconvenience oneself that manifests as a persistent pattern of inattention and/or hyperactivity. ADHD is broken down into three sub theatrical roles predominantly inattentive ADHD, predominantly hyperactive-impulsive ADHD, and combined type ADHD. ADHD begins in childishness, and has only recently been understood, can persist into adulthood as well. While some children outgrow ADHD, about 50% to 60% persist in to have symptoms into adulthood. Children who have ADHD are often easily distracted by sights and sounds in their environment, are unable to concentrate for long periods of time, are mobile and impulsive, have a tendency to daydream, and are slow to complete tasks. Adults who have ADHD may have less pronounced symptoms, such as Inattentiveness, impulsivity or hyperactivity, Impairment in at least two of three areas -- work, life at home and in social interaction w ith peers, and a history of childhood symptoms. The exact let of ADHD isnt known, although there are many theories.ADHD is broadly defined and pervasive, and the symptoms attri notwithstandinged to ADHD likely have a variety of polar causes. The initial triggers could include genetic vulnerabilities, viral or bacterial infections, brain injury, or nutritional deficits. There has been a surge in alternative approaches to ADHD, but these have been vigorously disputed. There is increasing evidence that variants in the gene for the dopamine transmitter are related to the development of ADHD. This makes sense, as according to new(prenominal) recent studies, people with ADHD usually have an abnormally high number of dopamine neurotransmitters which discard the dopamine before the brain can richly make use of it. The stimulant medications used to treat the disorder are all capable of blocking dopamine neurotransmitters. The finding of another possible cause stemmed from the observation that children of women who smoked during pregnancy are more likely to be diagnosed with ADHD. Given that nicotine is known to cause hypoxia (too little oxygen) in the uterus, and that hypoxia causes brain damage, ingest during pregnancy could be an important contributing factor leading to ADHD.
Attention Deficit Hyperactivity Disorder :: ADHD Research Papers Health Essays
Attention Deficit Hyperactivity DisorderAttention-Deficit/Hyperactivity Disorder (ADHD) is a neurological intelligence disorder that manifests as a persistent pattern of inattention and/or hyperactivity. ADHD is broken down into three subtypes predominantly inattentive ADHD, predominantly hyperactive-impulsive ADHD, and combine type ADHD. ADHD begins in childhood, and has only recently been understood, female genitalia persist into adulthood as well. While some children outgrow ADHD, about 50% to 60% continue to have symptoms into adulthood. Children who have ADHD argon often easily distracted by sights and sounds in their environment, are unable to concentrate for long periods of time, are restless and impulsive, have a tendency to daydream, and are slow to complete tasks. Adults who have ADHD may have less pronounced symptoms, such as Inattentiveness, impulsivity or hyperactivity, Impairment in at least two of three areas -- work, life at home and in social interaction with peer s, and a history of childhood symptoms. The exact cause of ADHD isnt known, although there are many theories.ADHD is broadly defined and pervasive, and the symptoms attributed to ADHD likely have a diversity of different causes. The initial triggers could include genetic vulnerabilities, viral or bacterial infections, soul injury, or nutritional deficits. There has been a surge in alternating(a) approaches to ADHD, but these have been vigorously disputed. There is increasing evidence that variants in the gene for the dopamine transmitter are related to the development of ADHD. This makes sense, as concord to other recent studies, people with ADHD usually have an abnormally high number of dopamine neurotransmitters which discard the dopamine before the brain can fully make use of it. The stimulant medications used to treat the disorder are all capable of blocking dopamine neurotransmitters. The finding of another workable cause stemmed from the observation that children of wome n who smoked during pregnancy are more likely to be diagnosed with ADHD. Given that nicotine is known to cause hypoxia (too little oxygen) in the uterus, and that hypoxia causes brain damage, smoking during pregnancy could be an important contributing factor leading to ADHD.
Indonesia Crisis As An Example :: essays research papers
Indonesias Crisis The Lesson for ChinaintroductionIndonesia, as we have long predicted, is coming apart. This process has a great deal of relevance to China, whose army, like Indonesias, was accustomed to making lots of money and now resents the fact that the good times are over. In two countries, making money became the basis for troops loyalty to the regime, which in turn needed the army as guarantor. alone in China, as in Indonesia, the military is no longer making money, and China has banned its officers from business. Now Beijing is creating international tension to soak up the militarys energy and resentment. But in the end, the guarantor of the regime can bring its death, leaving warlords poised to take power.ANALYSISWe have long argued that the Asian stinting meltdown, as its last legacy, would politically reconfigure Asia. We meant this in twain the international and domestic sense Nations would behave differently after the meltdown than they did during the past genera tion of extraordinary prosperity. The reconfiguration of Sino-American relations is an frank manifestation of this. But it is the domestic political changes that are the most profound and will have the most impact on international relations. It should be obvious that an economic transformation of the magnitude we have seen cannot help but have equally dramatic political consequences.Asia is obviously a diverse region. It goes without saying that the economic meltdown will affect Japans politics dramatically differently than Malaysias. However, events during the last week have drawn our attention to one theatre of commonality the effect of the economic crisis on the military in China and in Indonesia. These two countries are not usually lumped together they differ in profound ways. But they share this they have both used their military forces for three missions protection against foreign enemies, enforcement of internal security and development of the economy. During the previous generation, the latter(prenominal) role became more and more important for both the Chinese and Indonesian militaries. But Asias recent economic crisis, the states and circumstance have forced both militaries to de-emphasize their economic roles. Not only are the militaries not happy about this, but their unhappiness could destabilize their respective regimes. Quite apart from the really disturbing prospect of an Asia dealing simultaneously with both Chinese and Indonesian instability, there are important lessons to be learned from the way in which each country used the military and the consequences of that use.
Indonesia Crisis As An Example :: essays research papers
Indonesias Crisis The Lesson for ChinaintroductionIndonesia, as we have long predicted, is coming apart. This process has a great deal of relevance to China, whose army, like Indonesias, was accustomed to qualification lots of money and now resents the fact that the good times are over. In some(prenominal) countries, making money became the al-Qaida for army loyalty to the governing, which in turn needed the army as guarantor. But in China, as in Indonesia, the military is no longer making money, and China has banned its officers from business. Now Beijing is creating international tension to soak up the militarys energy and resentment. But in the end, the guarantor of the regime can bring its death, leaving warlords poised to take power.ANALYSISWe have long argued that the Asian economical meltdown, as its ultimate legacy, would politically reconfigure Asia. We meant this in both the international and national sense Nations would behave differently after the meltdown than t hey did during the past generation of extraordinary prosperity. The reconfiguration of Sino-American relations is an obvious manifestation of this. But it is the domestic political changes that are the most profound and will have the most impact on international relations. It should be obvious that an economic transformation of the order of magnitude we have seen cannot help but have equally dramatic political consequences.Asia is obviously a diverse region. It goes without saying that the economic meltdown will imprint Japans politics dramatically differently than Malaysias. However, events during the last week have drawn our attention to one area of commonality the effect of the economic crisis on the military in China and in Indonesia. These two countries are not usually lumped together they differ in profound ways. But they per centum this they have both used their military forces for three missions protection against foreign enemies, enforcement of internal security and deve lopment of the economy. During the previous generation, the latter role became more and more important for both the Chinese and Indonesian militaries. But Asias recent economic crisis, the states and circumstance have forced both militaries to de-emphasize their economic roles. non only are the militaries not happy about this, but their unhappiness could destabilize their respective regimes. Quite apart from the truly disturbing prospect of an Asia dealing simultaneously with both Chinese and Indonesian instability, there are important lessons to be learned from the way in which each country used the military and the consequences of that use.
Monday, May 27, 2019
Criminal Justice Organizational Trends Paper Essay
The advancement of technology is affecting everyone in their everyday lives whether we want to accept it or not. The lamentable justice system is no stranger to this it has created more work for them and in order for them to keep pace with deplorables they abide to continue to evolve and bewilder underway with the progress of technology. Technology changes from one day to the next and in order to fight and prevent crime the out virtue justice system must stay current with the many changes of technology. Their victory in the fight against crime depends on how well they argon able to adapt to the changes. The writer will talk round the use of privatization and militarization of the criminal justice organizations as well as different behavior theories and the effect of societal and organizational diversity and the use of the criminal justice motivational theories matrix in this paper.Privatization can be accomplished in a host of ways in its most basic form, it is the betrothal of public functions by private entities orindividuals (Finegan). Privatization has had a heavy effect on the criminal justice system and punishment systems. This is definitely not a new idea it is in some ways a return to what was done years ago. Before the nineteenth century private groups and individuals handled the majority of criminal justice functions. The privatization of law enforcement services are on the rise, and as a result law enforcement agencies will be in competition with private organizations for law enforcement services (Harvey).Its time for American police to remember that they are supposed to protect and allot our communities, not wage war on the battalion who live in them (n.d.). Law enforcement agencies everywhere are spending billions of dollars on military type equipment to use in their everyday policing, acting as if the neighborhoods they serve are warzones. As Ryan Grim said in the Huffington Post in reference to the situation in Ferguson, Missouri, Poli ce militarization has been among the most consequential and an unmarked development of our time and it is now beginning to affect press freedom (Timm).Radly Balko of the libertarian Cato Institute is highly critical of the way police tactics and swat teams turn in grown in this country. He believes that swat teams have a place in larger jurisdictions but not so sure about the smaller jurisdictions. Balko is especially critical of the way swat teams are used in an unsuitable fashion when conducting routine police work and where an individuals well-mannered liberties are often violated and where the swat team mistakenly uses force against innocent mass.Diversity within the criminal justice system has both unequivocal and negative effects throughout our communities. There have instances where unethical practices of discrimination, bias, and prejudice have been committed against minorities in our communities. These practices have been performed by prosecutors, law enforcement offi cers and judges who have been designated with the power by our state and federal governments.United States in the twenty first century is facing multi heathenish societies individuals working in the system are characterized with defendants,society, inmates, victims, political leaders and professionals all originating from diverse cultural orientations (Barlow, 2000). The government believes that cultural diversity in the United States makes to creative thinking, policy changes, new ideas and looks at laws, procedures, and policies that contribute to inequality and equality. There are some people that support the notion that laws protecting minority group are a direct result of cultural diversity, and these people are inclined to be against such laws.While the advancement in technology might decrease the need for additional police officers, in that location are other factors that just might cause a different effect. The first change is our overall demographic change, a rise in peop le of color. This increase unfortunately has also caused the crime rate to increase. Therefore the changes may just cancel one another out and in order to bid adequate service and protection to our communities, the law enforcement agencies will probably need to maintain their current staff levels moving forward. While law enforcement agencies will be held accountable like never before, both for their actions and what happens in their jurisdictions, they need to do more in preparation for the future. They can select, place and train their employees to assure their success through the appropriate jobs, good organizational structure, and an emphasis on strong ethical values.ReferencesBarlow, H. D. (2000). Criminal Justice in America. Upper Saddle River, N.J. Prentice-Hall.Finegan, S. (2012, August). Watching the Watchers The festering Privatization of Criminal Law Enforcement and the Need for Limits on Neighborhood Watch Associations. ORLANDO SENTINEL.Harvey, A. J. (1994). Building a n Organizational Foundation for the Future. Retrieved from http//www.hitechcj.com/organizational_foundation.htmlTimm, T. (2014, August 14). Lessons from Ferguson Police Militarization is Now a jamming Freedom Issue. Huffington Post.War Comes Home The Excessive Militarization of American Policing. (n.d.). Retrieved from https//www.aclu.org/war-comes-home-excessive-militarization-american-policing
Cheltham prison was a medium security prison
There was a cold chill in the carry as keys jangled in the distance. Lights out shouted a voice from the end of the corridor. How did I end up in here? James thought to himself. As the cells descended into darkness. I had a good education and I blew it all for a group of people.Cheltham prison was a medium security prison. It housed around seven degree centigrade inmates. The offences committed by the inmates varied from traffic penalties to common burglary. James Henderson was one of many at the prison. I could have had such a good life. favorable job, nice car, big house and a family, scarcely I dont and its all my fault.When James was fifteen he had problems at home because of this he got in to a bad crowd. I lost everything thanks to these people. James had sustain friends with typical young hooligans he started using drugs, going to pubs and just generally getting into trouble. Wednesday nights were the overcome we couldnt go to the pub. So we just hung around the streets. One man, Martin Walsh, controlled the group of about six. Martin was only sixteen however had already been in trouble with the natural law trinity cadences. It was on Wednesday night that Martin came up with the thought process of going to the local park.Thats when the real trouble started. We were bored with nothing to do so a voice broke Jamess thoughts.Quieten down, this isnt a place to socialise.We broke all the play equipment.It had been Martins smart idea to vandalise everything. We were all too scared of him to refuse, so we just did it. The resort area was decimated by the fourth dimension we had finished. Martin stood back to admire his work I can still remember his words, Well done everyone same time next hebdomad Martin said proudly.Martin wasnt kidding. Within a month the group had destroyed four public play areas and three school playgrounds. Nobody had stood up to Martin. By this time the police had been involved, but still no one knew it was Martin.I remember t he exact day Martin got found out. We had met, like we always did, on a Wednesday night. Martin wasnt himself he was angry, violent.The police have been to claver me. Martin growled they know about the playgrounds. How do they know? Who told them? Come on own upNo one did. Although Martin had an idea, a small male child name Chris was his target. Chris was a gifted boy, he didnt agree with Martins ways but was a friend though fear. Martin took it out on Chris. Punching, kicking. No one stood up to him. After that night we never saw Chris again.As time went on and our crimes got worse I started to see how I had wasted my life.James and the group, still principal by Martin, had started stealing. At first it was just sweets then CDs, clothes, CD players, TVs if it wasnt bolted to the floor Martin would steal it. I could handle stealing small but TVs CD players that had gone(p) to far. Stealing a CD player was when I first got caught.A local shop Tims TVs was my target on that part icular day. It was a small family commerce easy to steal from, so I thought.It was a Saturday morning and the shop was rather busy, that surprised me, I had stolen many times before so I just walked in. I must have looked suspicious from the start, but they didnt let on. I walked around for a while. When I got to the CD players, I checked to see if anyone was around, no one was, so I just put it in my coat. I was so calm as I reached for the door handle but just at that seconded a hand reached out and grabbed my arm, id been caught. The police were called and as it was Jamess first offence he got away with a strong warning.The next time the group met Martin was pleased. James well done for your efforts and the way you handled the police. I have a task for you Martin beamed at James. James knew it was a bad idea but was too afraid to argue. The next night James met Martin. Youve proved yourself as a good friend James. Martin started walking down the street. I had no idea what to do, so I just followed Martin. Bad choice.The next ten minutes were all a blur to James. The next thing I knew I was seance in a car, driving really fast. I started to shout at Martin to let me out.Whats gotten into you Henderson, you were all for it a minute ago. Martin screamed.Just let me out I screamed back.Martin stopped the car and James got out.You arent who I thought you were James, dont let me see your face again. With that martin was gone. James was left to walk home.It was cold and dark, I suddenly make what had happened, id been involved in a specious theft auto. I was as horrific as Martin. I had wasted a good education to become a common criminal.It had been two years since James met Martin it had been a roller coaster of vandalism and embezzlement. James had no future.That wasnt the end of Martin. The police had caught him. Martin had told the police about Jamess involvement. The police paid James a visit the next day.It was terrible the look of disappointment on my p arents faces. They had no idea. Both Martin and I were called into court on grand theft auto. The judge was harsh. To set an example he said, a jail sentence and community service.So James isnt the only one in prison.Martins in here too. A voice disrupts James thoughts.James shifts over. The voice bellowed from the darkness.No, Martins in here all right. On a jail sentence. The only difference is at least community service lets me go home at night,Thanks mate. Ill see you tomorrow. With that James was gone.
Sunday, May 26, 2019
Tkam Essay
The Story of a Novel For 50 years, harper Lees novel To Kill a scoffer has been recognized worldwide as a classic. It has never been out of print, which is just one of the m whatever signs that prove how imprinted into our society it is. Harper Lee changed the way readers start out the world around them, and certainly raised the bar for what should be expected from classic novels. To Kill a Mockingbirds legacy will be everlasting, for holds a mirror up to the States and shows what truly deceptions underneath. America has always taken pride in its detailed history, for better or for worse.Many novels have attempt to demonstrate historical events, but none have quite come close to the outstanding vista of To Kill a Mockingbird. Readers get to see America as it was in the 1930s finished the eyes of an untainted, unhindered child. As it has always been told, sadly, racism and prejudice were somewhat of a building block for the founding of this country. The audience experiences this firsthand in the novel as Atticus Finch, a middle-aged lawyer, takes on a case in which he must defend a black man accused of raping a white woman.Circumstantially, the cause for this case would be lost the black man would be found guilty upon being seen by the jury. As even Reverend Sykes stated, he had never seen any jury decide in favor of a colored man over a white man (279). But Atticus, an entrepreneur of his own kind, defied the accepted truth and caused the jury to ponder for hours. This was an important moment for both literature and for the well-being of America. It puts into perspective the hardships of African Americans during the 1930s, which is not something to be taken lightly.Every society has their own mind set of what they consider to be ideal. For example, Americans could be loyal, truthful, and courageous this roughly perfectly describes Atticus. Even though obstacles may make his aspirations difficult, he did not stray he kept pushing forward no matter what. Also, he is the utter definition of what the justice system, a major part of the American lifestyle, is meant to be. It is against his morals to tell anything but the whole truth, to fabricate any circumstance, and to treat any given person as anything but equal.He attempts to change the tarnished views of jury members, which could be seen as a spark for African American rights. Lastly, Atticus is the advocate for courage. As he stated himself, courage is knowing youre licked before you begin but you begin anyway and you see it through no matter what (149). There is a slim possibility of achieving your goal, but its that chance that makes all the difference. He has been an inspiration and an American icon for countless amounts of people, which is one of the major reasons that have make To Kill a Mockingbird so widespread.A common factor for many classic novels is their ability to be related to. For instance, it would be easier for the reader to relate to a character going through t urbulences in their lives than it would be the same person to relate to an old man fighting in an apocalypse. For this reason, it nears impossible to deny how some(prenominal) of a classic To Kill a Mockingbird is. Firstly, Scout is extremely relatable because its safe to say most everyone can reminisce to a magazine when they were innocent, naive to hardship and struggle, and curious about the adult world.One of the universal languages is youth, which is something everyone has had to go through. Second, you will seldom find a person who has not gone through a confusing, complicated period in their life. We experience this with Jem as he grows and matures, he begins to see the world through different eyes. The only catch is his peck is blurry, which is what confuses the situation. Lastly, practically everyone has gone through a time where the difference between right and wrong is undefined.Atticus has to decide whether to tarnish one moral or another- to lie and say Arthur Radley didnt kill Bob Ewell, or to expose him to the world and ultimately kill a mockingbird. For 50 years, To Kill a mockingbird has been looked up to and studied by millions across America, and even across the world. It is one of few novels that can say they have never gone out of print, which is an astonishing accomplishment. Harper Lee touched the hearts of many, and showed readers what it really means to be an American. For these reasons, To Kill a Mockingbird will continue to prosper for endless generations to come.
Marketing techniques which leads to increase sales
I would like to take this opportunity to acknowledge the invaluable assistance and support from our companys entire stakeholder they admit unlike investors, proprietors, clients, and the government. Our company (The Shop Body) has done pretty well this year having had an addition of profits our company specializes in boutique products. Employees of our esteemed company drive home likewise been very instrumental in the companys success. However the increases of our profits were not up to our expectations, this does not mean we argon to stop here only if rather we will continue to rise as time flies.ABSTRACTMany companies have collapsed due to pitiful grocery storeing techniques. These bad marketing techniques include poor promotion of products, recruitment employees who do not have marketing skills, poor placing, and poor packaging among new(prenominal)s. The purpose of this study is to find the impact of these poor marketing techniques, on the overall performance of the orga nization as a whole. The research found out that a number of organizations use traditional shipway of marketing which led to collapse or near collapse. The research therefore concluded that modern marketing techniques to be used for any trading to succeed. launching Our esteemed company has come a long way. The future is still bright. To achieve a prosperous tomorrow the company has to employ various techniques. Since we are a profit making company we are to focus on increase of sales hence increase in profits. To be able to maximize sales marketing techniques have to be used. The techniques are used to increase demand for our products.MethodologyThere are several marketing techniques that can be used to be able to attain maximum profits for our prestigious company and this will include the 4ps (Price, promotion, place, product).PriceFor any company to succeed in any business, pricing is a very important element especially those customers who are equipment casualty sensitive, Mar keting segmentation is also very important in that the organization divides its market into segments according to there buying capability based on their level of income. The product should price at a lower price if the consumers income is low unlike those consumers who have a high income which the pricing will be relatively higher.PromotionThe term promotion office those marketing activities other than personal selling, advertising and publicity, that stimulate consumer purchasing and dealers effectiveness, such as displays, shows, and exhibitions, demonstrations and various non-recurrent selling efforts not in the ordinary routine.ProductThe term product means anything that is offered to the customers for acquisition or purchase. since we deal with boutique shop our products are of a very high standards since we sell the products which go with the fashion, We highly insist on quality of our products which is the selling point of our products, also our company is very innovative t o make products which fit the different segments of our customers.DistributionThis is the route followed by the product as it moves from the manufacturer to the user, our distribution channels are very efficient so that the product is brought near the consumer so that it is available to the consume whenever the need arises. There are factors to be considered when selecting channels of distribution, customer characteristics, product characteristics, company characteristics, middlemen characteristics, competitive characteristics and environmental characteristics.Other techniques which increase the sales and profits areWarfare basedThis is the use of unpeaceful techniques in marketing so as to be able to achieve success in sales.BindingA brand is a type of a product made by a particular company. Binding is pad zing and presenting of a product distinctively from other products of some category.Consumer CenteredThis is whereby a companys promotional efforts of its goods are focused on the consumers. It focuses on their needs and their satisfaction.Marketing positioningWhereby an organization strategically places itself in a market where it is totally accessible by client. Who may be looking for the same products?Findings The techniques are crucial in helping The Body shop to achieve its chief(prenominal) objective which is to maximize sales, it was found that by proper pricing , promotion, and efficient distribution channels, the sales will increase and then company will increase its profits more that what it is making at presentMarket segmentation jibes the market of is divided into parts so as to easily access them, in general done by splitting peoples ages gender and their income.Warfare based techniques will ensure the company applies military tactics which yield success. However, this does not mean that employees have to undergo strenuous labor but rather being able to counter rival techniques knowing their weak areas. Also meaning striking when to the l owest degree expected. For example launching a new product from The Body Shop all over a sudden to capture the market unwares.Innovation ensure that The Body Shop comes up with new improved ways of maximizing sales. This is meant to put a boost on the companys profit since impuissance of previous strategies will be stumped out.DiscussionA carrying out the survey and analyzing the findings we found that for any business to succeed and to maintain continuous growth of the business organization it was found that marketing techniques are very necessary ,Through marketing techniques our organization has been able to maintain its growth,RecommendationsFor our organization to increase its market share employees should be trained on marketing techniques so that there can have skills on how to handle their customers, this will enable the organization maximize its profits and search new markets for its productsConclusions Marketing techniques are used to help a company to serve and satisfy i ts customers and eventually lead to increase in profits done sales maximization, and by improving of techniques.References1)Francis.N.K, Fundamental of marketing (1988)
Saturday, May 25, 2019
Differences in Roles Among RNs, LVNs, and UAPs
Registered NursesA registered nurse (RN) is an important component of a medical facilitys health attention team, be it in a hospital setting, individual(a) clinic, patients home, or a nursing facility for the elderly. While most nurses work in acute palm hospitals as hospital nurses, they excessively care for patients at hospital bedside, private clinics, and in private homes. In hospitals, they are expected to perform the following tasksProvide bedside care for hospital in-patients reminder all aspects of patient care, including diet and physical activity Administer transactment and give medications to patients under the direction of physicians Observe the patient, assess and record symptoms, and note reactions and boost and Develop and manage nursing care plans and instruct patients and caregivers in how to perform tasks they can do themselves.Registered nurses may also work in clinics and patients homes, acting as an in marchesediary between the physician, hospital staff, an d the patient. They may also supervise other home health workers, including independenced vocational nurses (LVN) and unlicensed assistive personnel (UAP). Registered nurses have to complete a Bachelors degree in Nursing, take and pass the National Council Licensing Examination (NCLEX), and secure a license for nurses at the California Board of Registered Nursing, if they intend to practice nursing in California.Licensed Vocational Nurse. A licensed vocational nurse or LVN is an entry-level health care provider responsible for rendering basic nursing care. Anyone who wishes to become an LVN has to attend a nursing school offering LVN, which is normally shorter and less comprehensive than a regular course for registered nurses. After completing the academic and practical requirements of course, she can take a state board examination to practice the profession. LVNs care for the sick, injured, convalescent, and disenable under the direction of physicians and registered nurses.LPNs p rovide basic bedside care, taking vital signs such as temperature, blood pressure, pulse, and respiration. They also prepare and give injections and enemas, monitor catheters, apply dressings, treat bedsores, and give alcohol rubs and massages. LVNs monitor their patients and report adverse reactions to medications or treatments. They collect samples for testing, perform routine laboratory tests, feed patients, and record food and fluid expenditure and output. To help keep patients comfortable, LPNs assist with bathing, dressing, and personal hygiene. Some LPNs help deliver, care for, and feed infants. Experienced LPNs may also supervise nursing assistants and aides.Unlicensed Assistive Personnel. The term unlicensed assistive personnel (UAP) is a common one. A UAP is better known as a caregiver. Examples of UAP include, but are not limited to, demonstrate nursing assistants, home health aides, and patient care technicians. Direct patient care activities are delegated by the regis tered nurse and assist the patient/client in meeting basic human needs. This includes activities related to feeding, drinking, positioning, ambulating, grooming, toileting, dressing and socializing and may involve the collect ting, reporting and documentation of data related to these activities.Indirect patient care activities focus on maintaining the environment and the systems in which nursing care is delivered. These activities assist in providing a clean, efficient, and safe patient care environment and typically adopt categories such as housekeeping and transporting, clerical, stocking and maintenance supplies. Many people, specially the elderly, find it desirable to seek non-traditional unlicensed in such settings as assisted living, mature day care, and home care.
Raising Resilient Children
An opposite point he article makes is that by raising alive children, they tend to be more self- efficient, resulting In future success as a teenager and an adult(Wade). Relation to Textbook There is a section in the textbook titled The Wellsprings of Resilience. It states children who have been beaten, neglected, or constantly subjected to verbal or physical abuse by their parents are more likely than different children to have emotional problems, become delinquent and violent, commit crimes, drop out of school, develop mental disorders such as depression, and develop chronic stress-related illnesses.It goes on to close down that to the nobleest degree children are surprisingly resilient, eventually overcoming drastic effects of having an abusive parent or even being sexually molested. These situations are extremely devastating, solely dont happen In everyone life, plainly if a child was molested, even they give the bounce heal from that wound by being rescued by love. The bo ok emphasizes the most significant reason for the resilience of children, is that we are all constantly interpreting our experiences. Whether we want to remain prisoners of childhood, or be enlightened by the possibilities of adulthood, IS a prize that s Vital.Child development research RAISING RESILIENT CHILDREN 3 does suggest certain overall guidelines to help parents teach children to be confident, considerate, and helpful set high expectations that are appropriate to the childs age and temperament, and teach the child how to meet them, explain why the parent has applied a rule, encourage empathy, and notice, approve of, and reward not bad(predicate) behavior(Camps). Relates to My World I chose this article because I can definitely relate to It. My mother raised me alone cause my dad left when I was a little girl.I remember In my childhood she always made sure that I was growing up to be an emotionally strong person. When I valued to get myself dressed with no help, my mom wou ld let me because she wanted me to learn the responsibility of dressing myself. She also let me be Ms. Bossy basically. The practices she taught me and wanted me to real grasp during my childhood has positively affected me as a teenager and a young adult. I do not plan to have children anytime soon, but I do completely agree that children need to be resilient. It really evolves their stronghold on life.Having a strong head on your shoulders is essential for acquiring through the tough tribulations and trials life throws at you. This article hits the head on the hammer. I truly appreciate the Information I have gotten from It. Ask Questions 1 OFF I Nils article sat arts out Walt a parent slang How can we Keep two Solos inanely Ana merry, I thought, in a world that can seem as precarious as the one we live in now? As I continued to hit the books the article, I began asking myself how creditable these experts are and what are they really trying to accomplish.This article does not me ntion the hardships of raising children, and does not address how difficult it can be to do so. It Just states that if a parent uses these specific strategies when raising their children, the child lead be emotionally stable, which is not always the case. Sometimes other things can interfere. Avoid Emotional Reasoning This article begins to go in detail about the parent wanting to solve the childs problems, sometimes blocking the ordered thing to do, which is to let the child learn from their mistakes, and develop self-responsibility.Dont Oversimplify The article gives off an either/or thinking, with it being either you practice these guidelines or your children will grow up unemotionally stable. RAISING RESILIENT 5 Consider Other Interpretations This article does not give the opposite side of being resilient, so who is to say that these experts are correct, and know what they are talking about. Tolerate Uncertainty This article does not involve certainty of a sure situation. It J ust entirely states some things a parent can do to raise their child to be emotionally intact.
Friday, May 24, 2019
Mark Twain Research Paper
Name Professor Reber English 1113 10 October 2012 Mark mates Mark Twain was a homo renowned novelist and a beloved American Writer. He wrote things about what was happening in the world around him and is also a huge part of American Literature. Although Mark Twain is a famous novelist his home life, background/achievements, and superlative accomplishments are what made him who he is today. Mark Twain was more than the man we every last(predicate) know.For one thing, he was born as Samuel Langhorn Clemens on November thirtieth eighteen thirty-five and given the nickname Little Sam. In addition, his birthplace was a two-room swan house in FloridaMissouri (Cox, 7) to a John and Jane Clemens. After reaching the age of eighteen he took on an occupation in Philadelphia. Incidentally, he started workings as a cub and later as a captain for four years (Lasky, 25) on a ship. In time, he achieved a security measure for being a Mississippi Pilot.When the Civil War broke out, Twain some what became a part of it. Likewise, he joined a group of friends, although no(prenominal) having both knowledge about fighting, war, or of the military, to fight on the Confederate side with a small militia called Marion Rangers (Lasky, 26). By the way, Twain was twenty-five when he moved back to Hannibal to be a part of the Militia. Mark Twain, even having little achievements, had quite the background. The root of where all this started wasnt just at his birth, further also in his home life.Thus, Twain and his family moved toHannibal, Missouri (Biography of Mark Twain, 1) where he befriended slaves of his dad and uncle. As a result, this had started Twains negativity towards thrall when he grew older. Twain loved his family though he wasnt so fortunate of the mishaps that were to come. For instance, he lost his father when Twain was eleven and his br some other, age twenty, was fatally scalded when Twain found him on a mattress (Cox, 43) on the Pennsylvania after the steam boat exploded killing one hundred fifty people, his brother included.On the other hand, Twain married lovely Olivia Langdon on February second eighteen seventy which follows his quote, when you fish for love, bait with your heart, not your brain (Brainyquotes, 2). Twain and Olivia, just like any happily married couple, also had children of their own. That is, little Langdon was their first child, born prematurely and with brittle bones, only lived nineteen months and second daughter Olivia Susan (Susy) even living up to age twenty-four had unfortunately died from spinal meningitis (News, 1).Twain always had problems with his middle daughter Clara, who overtime became distant to her family, and his youngest daughter, who he had the most struggles with, suffered from epilepsy (nearly trying to kill the maid during her attacks) and died at the age of twenty-nine from a heart attack. Some things that happened in Twains home life marked as either turning points or became the center for some of his works. Mark Twain, unlike any other famous novelist/writer, has his very own accomplishments. The two of his greatest accomplishments is what everyone knows him famous for.The Adventures of Tom Sawyer and The Adventures of huckabackleberry Finn as being his greatest and most popular works were also to quickly become his greatest accomplishments. Likewise, both books corresponded with the other about adventures of both low class, Huck Finn, and middle class, Tom Sawyer, had together and of their friendship. Another believed greatest accomplishment was his hidden eulogy that hadnt surfaced until about two years ago. Furthermore, about his daughter Susy a passionate eulogy (News, 1) is guessed to have been written around the time of her death.In addition, this eulogy shows the fondness he had towards his daughter, ultimately showing she was his favorite daughter, he described her as being full of fire (News, 1). His occupation changed later on in his life. Therefore, he had beg un to write his works under the pen name of Mark Twain (Synopsis, 1). In addition to all his greatest accomplishments, he had obtained the title of a sailboat pilot, novelist, journalist, lecturer, entrepreneur, and inventor. Among everything, his greatest accomplishment was him himself.Today, Twain is known for his popular works, or greatest accomplishments, thus making him a huge character for American Literature. What made him so great is through his experiences growing up, his background, and what he achieved that made up his need and within his works he writes of some of his incidents, his opinions, and similar adventures. All-in-all, Mark Twain may have believed his novels were his greatest achievements, but the true answer to that is what he created as himself a legend. Works CitedBiography. CMG Solutions, 5 Jul. 2006. cmgww. com. 26 Sept. 2012. Web. Biography of Mark Twain. The Mark Twain House & Museum. marktwainhouse. org, n. d. 26 Sept. 2012. Web. Cox, Clinton. Mark Twa in. New York Scholastic Inc, 1995. Print. Lasky, Kathryn. A brilliant Streak The Making of Mark Twain. Orlando Harcourt Brace & Company. 1998. Print. Mark Twain. A+E Television Networks, LLC, 2012. biography. com. 26 Sept. 2012. Web. Mark Twain. Xplore Inc, 2012. brainyquote. com. 26 Sept. 2012. Web.
Early Literacy in Education Essay
Introduction Literacy learning has a profound and lasting effect on the social and academic lives of nestlingren. Their future educational opportunities and career choices are directly related to literacy ability. Since early childhood is the period when language develops most rapidly, it is imperative that young children are provided with a variety of developmentally appropriate literacy experiences throughout each day, and that the classroom environment is rich with language, both spoken and printed. premature childhood teachers are responsible for both understanding the developmental continuum of language and literacy and for supporting each childs literacy development. Literacy learning bring downs at birth and develops rapidly during the preschool period. The main components of literacylistening, speaking, driveing, and writingshould all be encouraged and back up through conversations and activities that are meaningful to the child and that involve adults and peers. Each chi lds interest and motivation to engage in literacy-related activities are evident in the lead that child is able to meditate or write conventionally.Children should be provided with environments that encourage literacy exploration and their emergent ushering and writing behaviors should be valued and supported by their teachers. Effective language and literacy programs provide children who do non speak English with opportunities for listening, speaking, indicant, and writing in both English and the home plate language. It is important for the teacher to live the need to concord modifications in the presentation of vocabulary, directions, storytelling, reading, and other oral language communication when working with children who do not speak English as their home language.These modifications may include the use of visual aids, scaffolding, repetition, rephrasing, and modeling. (NJ Department of Education, 2009) Gone are the days in which manual labor was the backbone of our society. We are a mountain living in the information technology age. Everything that is done from brewing your morning cup of coffee to setting your I-pod to wake you up morning and everything in amidst requires reading. Without reading a person will face great adversity in day to day living allow alone success. It is now censorious that every child and adult be able to read and comprehend.Over the past ten years, the amount of information that requires one to read, utilize writing skills, task solving, and critical thinking has grown enormously. Studies have shown that one of the strongest indicators of a childs success in school is the educational attainment of his or her parents. As you can imagine, this can plainly effect more than the person who is illiterate. This can likewise be a death sentence of poverty and destitution as the child grows into adulthood just as doors open for the life-long reader.Today we will discuss what is needed to prepare children to read, the me thods used to service recognize phonics and begin the modulation into emergent readers, and what can be done to encourage reading in the future. Preparation In order for a child to begin reading parents essential begin assisting their child from an early age. Every step a child takes toward learning to read leads to another. Bit by bit, the child builds the knowledge that is necessary for creation a reader. Over their first 6 years, most children Talk and listen. Listen to stories read aloud. Pretend to read.Learn how to handle books. Learn near print and how it works. place letters by name and shape. Identify separate sounds in spoken language. Write with scribbles and drawing. Connect single letters with the sounds they make. Connect what they already know to what they light upon read. Predict what comes next in stories and poems. Connect combinations of letters with sounds. Recognize simple words in print. Sum up what a story is about. Write individual(a) letters of the alphabet. Write words. Write simple sentences. Read simple books. Write to communicate. Read simple books.Children can take more than one of these steps at the same time. This list of steps, though, gives you a general idea of how your child will progress toward reading. (Helping your child become a reader) While these ideas may followm structured, it is also important to allow children to be creative and use their imagination. Although reading is imperative, overly many arrangements and rules can turn a child off and lead to feelings of resentment, anger, and resistance. development should be set to the tone and pace of the child. Emergent Readers As the standards of education change a consistent factor remains the focus on reading.Early childhood educators must provide an atmosphere that is both developmentally stimulating to the student while also meeting the standards of education. The methods used to help recognize phonics and begin the transition into emergent readers vary from student to student. Without the foundation of phonics research shows that a child will not learn to read. All children must know the alphabet in order to communicate effectively. Phonics cannot be drilled into the child. This will only produce memorization. Instead, educators must understand a childs individual ask as well as balance.There is no true need to teach phonics as a separate subject. Most children will develop a sense of curiosity from their own knowledge, ideas, and interest. There will of course be a select few that may benefit from a more schematic instruction. When children have a reason to know this will provide enthusiasm. For example The first letter and sound a child typically learns may be his or her own name. A teacher may ask Billy to identify the first letter of his name. B replies Billy. What sound does the letter B make? Buh-buh-Billy exclaims the child. Billy is now inspired and driven to want to learn the other sounds the letters make.Parents and teachers must also realize that reading will contrast greatly as children grow. Below is a list that may help each parent as well as teacher Infants Talk, read, and sing to infantsthey learn from everything they touch and hear even in the first stages of life. Take your baby to the park, zoo, and the store with you. Bring her attention to objects, signs, and people. Always make books a part of your babys toy selection, even if he enjoys handling books more than being read to. As your child grows, point out pictures of objects and offer their names. Eventually, your child will be able to name the pictures, too.Encourage associations between symbols and their meaningas they get closer to toddlerhood, children may begin to recognize familiar signs for products and logos for cereal or fast food restaurants. Toddlers Help toddlers make the transition from baby talk to adult language by repeating their words and expressions correctly without reprimanding them. Let toddlers read their f avorite picture books by themselves while you remain close by to comment. Or, pause before a familiar word as you read to your toddler, and let her fill in the missing word. This works especially well with rhymes or repeated refrains.Provide magnetic and block letters to introduce a toddler to the spelling of his name. Before you take your toddler on a new type of outing, read about the events you are about to witness. Talk with your child about the experience, and follow up with further reading to reinforce learning. Preschooler Add new books to your childs collection, but keep reading old favorites. Your kindergartner may know them by heart nowthis represents an important step in learning about reading. Continue to take children shopping with you, and let them help identify products with coupons. Let preschool children join in as you follow a recipe.Take books on long trips with you to encourage reading as entertainment. School-age children Continue to read to your child, even if she has learned to read already. Take turns reading pages of your favorite books. Encourage story writing by listening to the stories children tell. Play word games like scrabble or Boggle with children and introduce them to crossword puzzles. (NAEYC, 1998) Encouragement The first step in teaching a child to read is encouraging them to read. Unknown. This is a turn up fact in the development of children. A child that is encouraged has no limit on what he or she can achieve.As educators and parents the responsibility begins early. nurture will encourage children to develop a life-long love for learning. If knowledge is power, books are full of it. Why is reading so important to children? The Media Awareness Network emphasizes the potentially negative effects watching television can have on kids. This includes increased exposure to violence, sexual content, and adversely affecting a childs course of development. In addition, watching television teaches children utilizations tha t promote a sedentary lifestyle, contributing to childhood obesity.Meanwhile, reading has been proven to enhance a childs life by assisting cognitive development and helping children build language skills. The United Nations Educational, Scientific and Cultural Organization points out that reading helps children develop a sense of empowerment. It can also help children develop social and communication skills. Furthermore, good reading skills increase educational opportunities and may dramatically increase a childs chances for academic and lifelong success (Lendabarker, 2010) There is a vast assortment of options for parents to help encourage reading at home.One of the seven-day running programs to encourage reading is Pizza Huts reserve IT program. This provides an incentive to motivate children to read. BOOK IT runs every school year from October through March. The teacher sets a reading goal for each child in the class. A tracking chart and reproducibles are included to make it that much easier. As in brief as a child meets the monthly reading goal, the teacher gives him or her a Reading Award Certificate. (Pizza Hut) Flexible BOOK IT goals are based on reading ability. Number of books, number of pages, or number of minutes they all work.BOOK IT can also be used with the reading curriculum or as support for comprehension or intervention programs. For children not reading independently, the goal can be set where a parent or others read to the child. Fun Pizza Hut is proud of all BOOK IT readers The restaurant manager and team congratulate every child for meeting the monthly reading goal and reward them with a free, one-topping Personal Pan Pizza, BOOK IT card and backpack clip. Other ideas to encourage reading include Make a habit of reading to your child every day, whether she is a one-year-old or a 10-year-old.When your child is able to, have her read to you. You can take turns reading chapters in a simple chapter book, for example. Get a library card for your child. Go to the library every week and take out several books. Be aware of your childs interests and direct your child to related books. Try to find a series that she really likes and will want to continue reading. Provide a at ease reading area, with good lighting, in your home. Discuss books with your child. Buy books for your children that are related to their special interests.If your child is a reluctant reader and not reading on grade level, buy her hi/lo books (books with a high interest level, low vocabulary). Talk to your childs teacher and ask for suggestions. If your child likes incentives and the computer, enroll in an online book group. If your child really enjoys a particular author, check with your librarian about other authors or books she might enjoy. Children also often enjoy the opportunity to read childrens magazines As parents and educators, it is more important to spend time reading with your child on a consistent on-going basis.The method you selec t is not nearly as important as the time spent actually reading together. Conclusion Show me a child that can read and research will show you a child on his or her way to succeed. Parents, educators, grandparents, aunts, uncles all need to take time to read to a child. All too often parents rush out to buy the latest video game or latest toy. Where is that enthusiasm for the love of reading? How many children even see their parents read? We live in an age where technology surrounds us at every given moment that does not negate the need to read and to take an active role in the education of children.The research speaks for itself. Reading equals succeeding. Works Cited Bagert, B. C. (1993). Helping your child learn to read. Retrieved February 25, 2010, from Kids Source http//www. kidsource. com/kidsource/content/learread. html Lendabarker, K. (2010, January 3). Encouraging Children to Read. Retrieved February 25, 2010, from Suite101 http//earlychildhood. suite101. com/article. cfm/he lping_children_develop_good_reading_habits NAEYC. (1998). Phonics and livelong Language Learning. Retrieved February 25, 2010, from Education. com http//www. education. com/reference/article/Ref_Phonics_Whole/ NJ Department of Education.(2009, Unknown Unknown). Retrieved February 16, 2010, from www. state. nj. us www. state. nj. us/education/cccs/2009/PreSchool. doc Pizza Hut. (n. d. ). Pizza Hut. Retrieved February 25, 2010, from Pizza Hut BOOK IT program http//www. bookitprogram. com/bedtimestory/ Uknown. (n. d. ). Literacy Guide. Retrieved February 24, 2010, from Bankstreet http//www. bankstreet. edu/literacyguide/early2. html Unknown. (unknown, unknown unknown). Helping your child become a reader. Retrieved February 19, 2010, from Ed. gov http//www2. ed. gov/parents/academic/help/reader/part4. html
Thursday, May 23, 2019
Comparison of the Ethical Theories of Kant, Bentham and Mill
This paper intends to look into the theory of morality of Immanuel Kant, Jeremy Bentham, butt Stuart Mill and compare them from one another. In addition to that, it alike aims to mention the uncertainty which overhear arisen as I tackled these theories.Immanuel Kants Theory of Ethics FormalismAccording to Immanuel Kants Theory of Ethics, a deed is slump if the wreaks involved in the progression are also right (Thomson Gale, 2008, n.p.). Simply put, the end is only just if the means are as well (Thomson Gale, 2008, n.p.).Jeremy Benthams Theory of Ethics Ethical UniversalismAccording to Jeremy Bentham, his theory of ethics otherwise cognize as ethical or moral universalism is instituted upon utility which he categorically defines as that halalty in any object, whereby it ends to produce benefit, advantage, pleasure, good, or gaiety or to prevent the happening of mischief, pain, evil, or unhappiness to the party whose interest is considered (Bentham, 1948, p. 126). In turn, the aforesaid concept of universalism is established by looking into the sideline hypotheses/assertions/principles1)Jeremy Bentham asserts that the following terminologies a) pleasure b) happiness c) goodness d) benefit e) advantage 5) etcetera are of the same value so to speak (Germino, 1972, pp. 235 236)2)Jeremy Bentham reiterates that the following terminologies a) pleasure b) happiness c) goodness d) benefit e) advantage 5) etcetera are actually gauged, thus, calculable and irrefutable as well (Germino, 1972, pp. 235 236)3)Jeremy Bentham argues that an individuals act, as well as, the actions of the government ought to be founded or rooted upon the imperative which actually takes complete advantage of gratification and dwindles pain (Germino, 1972, pp. 235 236) and that4)Finally, it is the greatest happiness of the greatest number that is the measure of right and wrong of human action in every situation, and in particular when governmental action is called for (Germino, 1972, pp. 235 236).John Stuart Mills Theory of Ethics UtilitarianismUtilitarianism, according to John Stuart Mill, is where morals/ethics/good deeds are based/founded/instituted upon (Ebenstein & Ebenstein, 1991, p. 580). The reason behind this claim is that, deeds are only correct or proper if and only if the at the end of it happiness is achieved/felt and wrong or improper if and only if at the closing stage of the deed wretchedness is re languishd (Ebenstein & Ebenstein, 1991, p. 580).That be said, happiness for John Stuart Mill is equivalent to the absence of unhappiness or any kind of negative emotion (Germino, 1972, p. 240). While, wretchedness for him, is when the occurrence of pain/ache/hurt is present at the finish of a certain deed (Germino 1972, p. 240).ComparisonImmanuel Kants theory of ethics is known as formalism, while that of Jeremy Benthams is known as ethical universalism, and that of John Stuart Mill is that of Utilitarianism which differ from each other a little sinc e Kant reiterates that an act is good only if the process utilized to finish off that is ethical as well while Bentham is based on the number of people going to benefit happiness from on the other hand, Mill states that an act is right if one ends up being happy (Germino, 1972, p. 240).Confusion/Uncertainty which have ArisenThere is a certain concept that is a little confusing, for instance, why is it that the number of nation achieving happiness is important to Bentham when it should be enough that an individual becomes happy due to an ethical act being carried out (Germino, 1972, p. 240)? It gets confusing because instead of focusing on the quality of happiness, the ethical theories were focused on the quantity (Germino, 1972, p. 240).ReferencesEbenstein, W. and Ebenstein, A. (1991). Great Political Thinkers Plato to the President.Forth Worth Harcourt BraceGermino, D. (1972). Machiavelli to Marx Modern Western Political Thought. ChicagoUniversity of Chicago Press
Language and Identity Essay
Who am I? What is it that defines that personality? Anzaldua argues in her essay that the row is what defines superstars identity. Language is indeed an important component of culture, and culture is known to be a important definer of identity. state use of goods and services terminology to connect to their identities and communication their realities and values to themselves and to the world around them In other words, linguistic communication is important because bulk use it to express their thoughts and beliefs. battalion evolve a language in order to describe and thus control their circumstances (Baldwin 109). Consequently, language does not necessarily define identity as much as identity defines language. multitude decide on what language to use in order to communicate with their communities according to their identities. Ones identity defines and regulates the use of language and not the contrary.People handle dissimilar languages this difference is used to identif y and account between different people, different ethnicities and races. The human need to belong to a group makes them gestate to a specific language and dialect that represents their specific community and differentiate it from the rest. Language is what connects people to their communities they are directly connected to people who speak the comparable language as them. Anzaldua argues that Ethnic identity is twin skin to linguistic, I am my language (Anzaldua 136), which strongly supports the fact that language is used to ensure that people belong to group. Talking the same language and using the same expressions defines to which group people belong to, it also evaluates the truthfulness of the affiliation. Until I can take rob in my language, I cannot take pride in myself, which basically states that language shapes ones identity.This statement however, does not apply to all situations and communities and is certainly not constant. There are people who cannot identify to a specific group but rather to a variety of communal affiliations. Most people speak multiple languages each language connects them to a specific culture and group of people. Tan clearly mentions in her story that she had to speak two different languages to her Asian mom who had her own make up English. Tan relates to both her Asian descent and the Statesn belongings by using her moms made up English to speak with her mom, and uses the proper English to give lectures and speak to most Americans.On the same grounds, Anzaldua learned through her life experiences to frequently use multiple types of English, and many other Dialects of proper Spanish and Mexican Spanish. She uses each language to communicate, connect and affiliate to specific people according to their background. This proves that the assumption that language defines culture and identity fails. What happens to the people who speak many languages, do they not get the benefit and pride of belonging to a certain community? qu ite an the contrary, they belong to multiple communities and they choose which group they want to communicate with and with which language. People have the ability to switch from a language to another to be slice of a group and this supports the idea that identity defines and shapes language, and not the opposite.Language is used as a way to identify with people, but it is also used to distinguish between them. People use language to differentiate between people and associate them to a specific culture and community according to the language they speak. America is known for having a diverse population, and people are identified based on their language Mexicans can be recognized to be Mexicans because of their accents even though they might be Caucasian. Tan argues that her mom spoke broken English that limited the peoples perception of her capacities. People in department stores, banks, restaurants, did not take her seriously (Tan 144)which strictly proves that people who do speak the proper language of the specific group they happen to be in generates a different treatment than that a true English speaker. Baldwin denounces that black Americans are treated differently than white Americans because they speak English with a different accent.When speaking inkiness English, you have confessed your parents, your youth, your school, your salary, your self-esteem, and, alas, your future (Baldwin 110) according to Baldwin. People associate language with background which then leads to choose to treat that specific person a talk to him a way they associate with the people who speak that exact same language. In this case, for the minority, it is language that assumes their behavior, but for the other dominant group, it is identity that shapes behavior. It is their identity that tells them that a specific language must be allocated with that specific type of person and then treat them in the way it is conventions set. People speak a specific language because it is in th eir identity to do so, and they choose to treat people differently according to language. This allows me to conclude that identity defines language, and language triggers behavior.Language is a major crucial component of our everyday life it is used to differentiate between different categories of people, connect with one each group, and then choose how they will address those people. People argue that it is language that defines which type of person you are and shapes your identity. The arguments and the authors I quoted obviously proved the contrary, and stated that it is ones identity that sets up and decides on the language used.ReferencesAnzaldua, Gloria. How to Tame a Wild Tongue. Nancy R Comley, David Hamilton, Carl H Klaus, Robert Scholes, Nancy Sommers, Jason T ougaw. Fields of Reading. New york Bedford/ St. Martins , 2010. 131-141.Baldwin, James. If black english Isnt a language, Then retell Me, What is. Nancy R Comley, David Hamilton, Carl H Klaus, Robert Scholes, Nancy Sommers, Jason Tougaw. Fields of Reading. Bedford/St. Martins, 2010. 109-113.Tan, Amy. Mother Tongue. Nancy R Comley, David Hamilton, Carl H Klaus, Robert Scholes, Nancy Sommers, Jason Tougaw. Fields of Reading. New York Bedford/St. Matins, 2010. 142-147.
Wednesday, May 22, 2019
The Effects of Credit Management on the Profitability of Manufacturing Companies in Nigeria (a Case Study of Guiness Nigeria Plc
Introduction The expansion of world-wide parcel out and the accessibility to foreign stock and debt market has given rise to an increase flip over on whether or not at that place is need to be a global settle of history standards. As companies compete glob anyy for scarce resources, investors and creditors as well as multinational companies are unavoidable to bear the cost of reconciling fiscal statements that are pieced using national standards. It was argued that a putting surface set of practices pull up stakes submit a level playing field for all companies worldwide (Murphy, 2000).IFRS are standards and interpretations bring ined by the supranational business relationship Standards carte (IASB). They include world(prenominal) Financial report Standards (IFRS), International invoice Standards (IAS) and interpretation originated by the International Reporting Standards Interpretation Committee (IFRSIC) (Oyedele, 2011). IFRS represent a single(a) set of high quali ty, globally accepted accounting standards that can enhance comparability of monetary reportage across the globe.This increased comparability of financial learning could result in better investment decisions and ensure a more optimal allocation of resources across the global economy (Jacob and Madu, 2009). Cai and Wong (2010) posited that having a single set of globally pleasant financial insurance coverage standards allow for eliminate the need for restatement of financial statements, yet ensure accounting diversity among countries, thus facilitating cross-border survivement of superior and greater integration of the global financial markets.History and Development of IFRS Globalization of chief city markets is an irreversible process beca routine of the development and growth in science and technology there are more potential benefits to be gained from mutually recognized and respected world(prenominal) accounting standards. To bridge the gap between accounting standar ds among countries, the International Accounting Standards Committee (IASC) was raiseed in 1973 by a group of professional accounting practitioners.The IASC was to formulate uniform and global accounting standards aimed at reducing the discrepancies in international accounting principles and reporting practices. In this light, the International Accounting Standards Committee (IASC) was established. Since its establishment the IASC has actively been championing the uniformity and standardization of accounting principles for over two decades (Carlson, 1997). In April 2001, the International Accounting Standards Board (IASB) took over the setting of International Accounting Standards from the International Accounting Standards Committee (IASC).Thenceforth, the IASB updated the already vivacious International Accounting Standards and referred to them as International Financial Reporting Standards (IFRS). Many of the standards forming part of IFRS are known by the older name of Interna tional Accounting Standards (IAS). IASs were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). In Nigeria, acceptance of IFRS was launched in September 2010, by the Honorable Minister, Federal Ministry of Commerce and Industry, Senator Jubril Martins-kuye (OFR).The adoption was organized much(prenominal) that all stakeholders drop the IFRS by January 2014. The adoption was scheduled to start with semipublic Listed Entities and Significant Public Interest Entities who are anticipate to adopt the IFRS by January 2012. All Other Public Interest Entities are expected to mandatorily adopt the IFRS for statutory purposes by January 2013, and Small and Medium-sized Entities shall mandatorily adopt IFRS by January 2014. The Importance of IFRSThe adoption of uniform standards get laid the costs of doing business across borders by reducing the need for supplementary information. They make information more comparable, thereby enhancing evaluation and analysis by users of financial statements (Adekoye, 2011). Users become more confident of the information they are provided with and presumably, this reduces uncertainty, promotes an efficient allocation of resources and reduces capital costs (Ahmed, 2011).Esptein (2009), emphasized the fact that universal financial reporting standards will increase market liquidity, decrease transaction costs for investors, lower cost of capital and facilitate international capital formation and flows, various studies conducted on the adoption of IFRS at country level indicated that countries that adopted IFRS experienced huge increases in direct foreign investment (DFI) flows across countries (Irvine and Lucas, 2006). Cai & Wong (2010),in a study of global capital markets demonstrated that capital markets of countries that had adopted IFRS recorded high degree of ntegration among them after their IFRS adoption compared with the period before adoption. In a study on financial info o f public listed companies in 15 member states of the European Union (EU) before and after rich adoption of IFRS in 2005, Chai at al (2010), found that studyity of accounting quality indicators improved after IFRS adoption in the EU. The IFRS enhances comparability and transparency of reported results, easier cross-border stock exchange listings and foreign capital funding, additive and better quality financial information for shareholders and supervisory authorities, improved quality and efficiency of financial report.Impact of IFRS As a major change program, IFRS alteration affects legion(predicate) parts of our organization, including systems, processes and the wider business. on that pointfore ultimately, IFRS success depends heavily on how effectively accountants around the world are informed just almost the process and their willingness to adapt to or squelch change. IFRS could have a positive or negative electrical shock on the financial statements. For example, reco gnition of spare-time activity income using effective interest method may negatively impact profitability as some of the credit related fees will form part of effective interest rate computation.However, the extent of the impact usually depends on the accounting policies adopted. The impact of IFRS transcends beyond accounting and financial reporting contrary to general misconception. Beyond finance, strategies, processes, people and systems will likewise be impacted by the conversion exercise. The following are some of the areas in which IFRS can affect our businesses Systems and processes IFRS will definitely change the overall presentation and content of financial statements e. . more manifestations is required in the financial statements consequently, there is a need to make amendments such as reconfiguration of existing systems, interface and mapping changes, changes to the map of accounts etc. to generate IFRS compliant financial statements. Performance Management Perfor mance measures are going to be significantly affected as the effective interest calculation of income, impairment calculation and fair-valuation calculation will impact performance results.Staff whose performance targets have previously been set using Nigerian GAAP calculations will need to be informed of the impact of IFRS on attaining these targets on their remuneration and the amount of effort that would be required to meet these targets under IFRS. Management reporting Extensive impact on management reporting resulting in new forms of analysis and reporting. People and Communication The conversion to IFRS will create a might and knowledge especially financial control staff. However extensive training and communication plans will be in place to bridge those gaps.In addition to the aforementioned, the conversion exercise may have impacts on a large number of departments outside Finance including Human Resources, Information Technology, Risk Management, Business Development, Inter nal scrutinise etc. For example, HR personnel will need to understand the impact of IFRS on staff loans. Some Key Risks Associated With Converting to IFRS Some of the key risks management should be aware of include Lack of effective communication of the impacts of change to stakeholders the board, audit committees, investors and analyst, the impacts on internal controls and the related processes.Excessive costs and work levels resulting from ineffective planning and the unfitness by management to conclude and certify on the design or effectiveness of the companys internal controls over financial reporting. Enforcement of Financial reporting Standards in Countries around the Globe and the Key Difficulties Faced in the Implementation of the Financial reporting Standards NIGERIA There are a number of institutions and agencies in Nigeria which provide guidelines that determine what information, and in what format such information, should be included in financial reports.Such institutio ns are the Institute of Chartered Accountants of Nigeria (ICAN), the Association of National Accountants of Nigeria (ANAN), the Central imprecate of Nigeria (CBN), Nigerian Accounting Standards Boards (NASB). Now the Financial Reporting Commercial (FRC), National Insurance mission (NAICOM), Security and put back Commission ( dry), and Corporate Affairs Commission (CAC). These institutions are ready to give up on Nigerias GAAP and adopt IFRS from 2012 (Hassab, Epps and Said, 2001 Iyoha and Jimoh, 2011). Mukthar, (2009) sserts that, there is no better time than now to contribute to the study for the need and feasibility of adopting the IFRS as a financial reporting framework in Nigeria. This is due to the pronouncements by the bankers committee (a committee of Managing Directors of banks and the Nigerian lineage Exchange (NSE) to the effect that banks and all listed companies should prepare financial statements in accordance with the IFRS. Such pronouncements were made considerin g that complying with IFRS will facilitate transparency and lead to more disclosure in financial statements which will be useful to stakeholders, especially foreign stakeholders.IFRS-based financial statements stand to have added advantage in their business relationships with their correspondent banks, bilateral institutions and international investors. Companies that prepare IFRS-based financial statements are also expected to get some boost in their rating. Adoption of the IFRS in Nigeria commenced in January, 2012. UNITED commonwealth The enforcement of IFRS is under European Enforcement Coordination sessions (EECS) and Committee of European Securities Regulations (CESR). In the UK the body responsible for enforcement of the IFRS is the Financial Reporting Review Panel.Rolf (2010) suggests in through the CESR Annual Reports in 2010 that harmonization and the enforcement of the IFRS in Europe facilitate an efficient single capital market in Europe within the context of evolving EU legislation. UKs Department of Trade and Industry (DTI) has since pronounced that publicly traded companies in UK should apply the International Accounting Standard in their individual financial reporting and that all EU listed companies were required to prepare their consolidated Financial Statements under IFRS effective from January, 2005 (ICAEW, 2006 AECA, 2010 and Rolf, 2010).PricewaterhouseCoopers (2009) has confirmed that the U. K has since complied with the requirement also venial companies (SMEs) were required to report under IFRS effective from January 1, 2012. washout Sigma, (1995) and Sigma and Hosal, 2005) observed that in 1980, a series of frugal decisions following the International Monetary Funds (IMF) recommendations were taken to reduce the ostentatiousness rate, increase production, and brave out importing activities. In the reconstruction period starting in the early 1980s, Act No. 499 was put into effect in 1981 by the Parliament to prepare the grounds fo r establishing the Capital Markets Board (CMB). BRAZIL brazil nut is incorporating its accounting standards with the IFRS. According to UNCTAD (2008), the main institutions leading the point of intersection process are the Brazilian Securities Commission (CVM), the Brazilian Institute of Independent Auditors (IBRACON), and the Central Bank of Brazil. A number of developments have recently advanced the countrys progress towards IFRS.The Central Bank of Brazil announced that as from 2010 all financial institutions under its supervision will be required to prepare their consolidated financial statements in accordance with IFRS. UNCTAD (2008) also reports that the Brazilian Securities and Exchange Commission has promoted efforts by companies listed in capital markets in Brazil to gradually adopt IFRS. For example, the CVM has been working more closely with IBRACON to accelerate convergence with IFRS and regulatory members.Companies listed on Sao Paulo Stock Exchanges New Market are req uired to provide financial statements prepared in accordance with IFRS or to the US-GAAP, in addition to those that are prepared under Brazilian accounting standards. The Committee of Accounting Pronouncements was set up in Brazil, whose objective will be to achieve full adoption of IFRS in the country. INDIA Ravindra and Shrikhadi (2010) observed that there is a growing international consensus on the International Financial Reporting Standards as acceptable standards for assessment of the financial health of a company across the globe. Based on the recommendations of the core group set up to facilitate IFRS convergence in India, its Ministry of Corporate Affairs (MCA) announced the approach and timelines for achieving convergence with IFRS. Also the Institute of Chartered Accountants of India (ICAI) commenced the process of issuing IFRS equivalent accounting standards. ICAI stated that for companies with exposure in European markets through equity or debt, transparency on IFRS is e ssential to cheap capital and hence, the proactive approach. ICAI set a time line of 2011 for needed switch over to the new standards.SOUTH AFRICA The South African Institute of Chartered Accountants (SAICA), the Johannesburg Stock Exchange (JSE) and the Accounting Practices Board (APB) of South Africa has recognized the need to be part of a global economy with respect to financial reporting. Local accounting standards in South Africa have been harmonized with international accounting standards since 1993. In February 2004, a decision was taken by the APB to issue the text of IFRS as South African statements of GAAP without any amendments (SIACA, 2006).The reasons for the ongoing harmonizing and the issuing of the text of IFRS as South African statements of GAAP were for South African companies to attract foreign investment, to provide credibility to the financial statements of South African companies in the global market, and to do away with the need for dual listed entities to pr epare financial statements in accordance with more than one set of accounting standards (Deloitte, 2006). ZIMBABWE Zimbabwe faces a challenge of high inflation that is affecting the wholesome application of the IFRS.The Institution of Chartered Accountants Zimbabwe (ICAZ, 2010) recommends that the IFRS should be in full application by end of 2010. Although Zimbabwe has economic challenges, the Zimbabwe Stock Exchange it has verbalize that IFRS compliance is mandatory to all listed companies in its Stock Exchange (Tom, 2010). Currently, a ZSE panel of experts is responsible for checking IFRS compliance. It encourages accurate and correct presentation of companies financial accounts including historical data and internationally comparable balance sheets and disclosure.This makes it easier for investors, including external investors. The ZSE (ZSE, 2010) added that IFRS for SME is compulsory which was expected to commence by January, 2011, also the local GAAP which was based on the 199 8 version was expected to translate into IFRS. The local tax authority has yet to adopt or convergence plans of tax reporting to the IFRS. KENYA Kenya is one of the earliest countries to adopt the use of the IAS and IFRS in 1999. UNCTAD (2008) confirms that over the stratums, Kenya has developed a wealth of experience in the use of IFRS, which provide useful insights in he development of strategies by International Standards of Accounting and Reporting (ISAR) to aid other countries in the implementation of IFRS. There a lone stock market in Kenya, the Nairobi Stock Exchange, in which the shares of about 50 companies are traded. In addition to these listed companies, there is also a sizeable number of companies which are either multinationals or companies owned privately by the nationals, as well as a large number of small and medium-sized enterprises (SMEs). In terms of financial reporting, all the companies are required to prepare financial statements based on IFRS.In most cases, however, SMEs would prepare financial statements for use by the tax authorities or by the banks for purposes of accessing credit. Other public interest companies such as banks, insurance companies, cooperative societies and non- organizational organizations also prepare accounts in accordance with IFRS (Caroline, 2010). UGANDA The Institute of Certified Public Accountants of Uganda (ICPAU, 2009) stipulates that Uganda has adopted IASs, SIC IFRSs and IFRIC without amendment since 1998. All openly responsible bodies are obliged to present their financial statements in compliance with full IFRS.In additional, Uganda has instructed on the application of IFRS for SMEs at the beginning of 2010. Uganda Security Exchange (USE, 2010) directed that all foreign or national companies listed on the stock exchange to comply with IFRS when the time of reporting was due. TANZANIA According to Tanzanias National Board of Accountants and Auditors (NBAA, 2009), Tanzania shifted to IFRSs, IPSASs, and ISAs with effect from July, 2004. In that effect, compliance required all preparations of financial statements to be in accordance with the IFRSs no matter the size of the firm.Pacter (2010), observed that publicly accountable entities were required to use full IFRS including the entities that offer shares to the public, financial institutions such as banks, insurance, pension funds, mutual funds, security brokers or dealers. Also, entities that have essential public service such as utilities and non-publicly accountable entities are permitted to use the IFRS for SMEs. In that case, all bodies using IFRS for SMEs should apply those pronouncements as issued by the IASB in full and without modification. CANADAIn January 2006, the Accounting Standards Board (AcSB) adopted a strategic plan for embracing IFRSs across the whole country for all public companies and other profit-oriented enterprises that are responsible to large or diverse groups of shareholders in Canada. From that time, A cSB proposed on its section 1506 to house the approval of IFRSs (Peter, Michael, and Ken, 2008, Deloitte, 2011). Peter (2008) recommended that The AcSB has recently confirmed January 1, 2011 as the changeover date to which IFRSs was supposed to replace current Canadian Standards and interpretations as GAAP UNITED STATES OF AMERICAAICPA (2011) asserts that as far as the USA is concerned the enforcement of IFRS has taken the following forms. From 2001 to 2004 USA has made effort to implement IFRS. In 2005 The Securities and Exchange Commission (SEC) re contractd a roadmap allowing IFRS filings without GAAP reconciliation for foreign firms by 2009. In 2006 The IASB and the FASB agree to work on a number of major projects. In 2007 The SEC announced that it will accept from foreign filers in the U. S. financial statements prepared in accordance with IFRS, as issued by the IASB, without reconciliation with U.S. GAAP. Also, the SEC issued a impression Release asking if U. S. public compan ies should be given an option to follow IFRS instead of U. S. GAAP. In2008The SEC was expected to vote on a proposal creating a timeline for moving U. S. public companies to IFRS, also, the FASB and the IASB updated the Norwalk Agreement with the goal of accelerating convergence. In 2009 the IASB ended its moratorium, set in 2005, on the required application of new accounting standards and major amendments to existing standards. The board had frozen its rules while more countries adopted IFRS.In 2011 Canadian and Indian companies are slated to begin using the global standards, and Japan was slated to have eliminated all major differences between Japanese GAAP and IFRS. In the United States, questions concerning IFRS are expected to be included in the Uniform CPA examination. Year 2013 is the earliest year projected by accounting firms for mandating that large U. S. public companies convert their financials to IFRS, year that the updated Norwalk Agreement expects all major capital ma rkets to operate from one set of accounting tandards (AICPA, 2011). The year 2015 is earliest year the SEC would allow public companies to convert their financials to IFRS (AICPA, 2011). JAPAN Japan financial reporting is guided by both international and domestic factors which fall under the Accounting Standards Board of Japan (ASBJ). From 2004 to 2010, the Japanese Institute of Certified Public Accounts (JICPA) along with ASBJ has made a tremendous move towards the harmonization between Japanese GAAP and IFRS. Some problems remained unsolved as they have to be worked on by 30 June, 2011 (Afaanz, 2011).According to ( Global Glimpses, 2009) and (Smart, 2012), Japan allowed a number of international companies the use of IFRS and some local companies to use them on their own choice for the year ending March 31, 2010. In 2012, the decision about the mandatory adoption of IFRS by 2016 is expected by the year 2013. HONG KONG Starting in 2005, Hong Kong Financial Reporting Standards (HKFRS ) were made identical to the IFRS. While Hong Kong had adopted many of the earlier IAS as Hong Kong standards, some had not been adopted, including IAS 38 and IAS 39.All of the December, 2003 improvements and new and revised IFRS issued in 2004 and 2005 started taking effect in Hong Kong beginning from 2010. In 2005, implementing Hong Kong Financial Reporting Standards, the challenge sets out a summary of each standard and interpretation. The key changes it makes to accounting in Hong Kong, the most significant implications of its adoption, and related anticipated future developments. There are some Hong Kong standards and several Hong Kong interpretations that do not have counterparts in IFRS.Also there were several minor wording differences between HKFRS and IFRS (Deloitte, 2008 Tyrone, 2010). CHINA Chinese government had conducted series of accounting standard reforms in 1992, 2001 and 2006 in which each replaced the previous. According to Gingham and Haitao (2010) the Chinese ac counting standards were considered to be in great conformity with IFRS. This developments confirm retort to the emerging stock market and the increasing demand of foreign investors in China.Karthik, Donavan and Nancy (2005) and Romanna (2010) have however remarked that although in 2005 China converged with IFRS, but not in full compliance with IFRS requirements. The Chinese Accounting Standards Committee (CASC) is the body charged with developing accounting standards in collaboration with the Ministry of Finance (Elmer, 2011). CASC had issued new standards regarding cash flow statement, lease and other standards in conformity with the IFRS. In February 2006, the Chinese Ministry of Finance promulgated the introduction of Chinese Accounting standards based on IFRS.In January, 2007, China was obliged to adopt the IFRS so as to get placed into the global capital market (Zhang, Andrew and Collier, 2007). China is considered being the fourth world economy with far reaching economic effe ct regarding the application of IFRS. Afaanz (2011) argues that although China is adopting the IFRS there are challenges converging domestic standards with the IFRS expected to have been concluded by December 2011, and the application of IFRS to all companies big, small and medium effective January 2012.
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