LOVE. - Forecasting Essay Example | Topics and Well Written Essays - 500 words

LOVE. - Forecasting - Essay Example The most critical aftereffect of terrible figure is gigantic harm in the flexibly chain the board framework. In the event that a company’s conjecture is higher contrasted with the normal interest, at that point it needs to shoulder extra expenses because of significant level of stock, futile items, and additional stock conveying costs. Correspondingly, if the conjecture of an organization is lower than anticipated, it can do clients change to different organizations. Therefore, the organization can confront loss of upper hand in the market (Firestone, â€Å"How to Thrive with Inaccurate Forecasts†). As a general rule, figures can't be 100% exact; be that as it may, it ought to have the option to give a rough picture about the future interest or pattern in the market. Anticipating inaccuracy forces significant impact on the interest arranging of an association. For example, in administration associations, a terrible estimate can bring about superfluous workforce and repetitive costs, or deficient workforce which can adversely affect on customers’ demands. Each association, independent of size, keeps up a cradle level which is protected by the interest, and terrible anticipating can bring about keeping an inefficient support level which is uneconomical for the association (Voudouris, C. and Et. Al., â€Å"Service Chain Management: Technology Innovation for the Service Business†). There are a few sorts of gauges utilized by associations for business, for example, deals estimates, money related figures, request conjectures, gracefully estimates, and monetary conjectures among others. The most valuable among them is the interest estimate. The explanation is that various tasks rely upon precision of interest of any item or administration, and through interest conjecture, business associations can set themselves up appropriately. The interest figure can decide the amounts which should be bought or made accessible in the organization’s stock or cradle so as to offer fast assistance. In present day’s serious condition, business

How to Write a Conclusion For Research Paper

How to Write a Conclusion For Research PaperWhen you are writing a conclusion, you should consider whether you are writing the conclusion to encourage readers to read on or whether you are writing the conclusion in order to establish the ultimate question that you want to answer. If the answer to the question is clear, then you have achieved your aim. However, if you are using the conclusion to ask the reader to read further or if the conclusion simply sets up a question, you are taking them on a journey with you.The introduction of your thesis is generally used to set up the question at the conclusion of the paper. This is where the conclusion is revealed. In some cases, the conclusion may have a direct relationship to the introductory statement. However, it is not uncommon for the conclusion to exist independently of the introduction.In other cases, the conclusion may have a different objective than the topic of the paper. For example, if you are writing a research paper on spiders , the conclusion will be about spiders. However, if you are writing a research paper on the critical status of democracy, the conclusion may be about the critical status of democracy and may not necessarily deal with spiders.When writing a conclusion for a research paper, it is common to think of it as a way of closing the paper but, in fact, it has many more uses. As the result of this, the nature of the conclusion will vary depending on the goals of the research that you are performing. Therefore, you should think about the conclusions that you wish to write before you start writing.Once you know the nature of the conclusion that you wish to use, you should find out about the writing styles that are available. This is because there are many different types of writing. The most common form of writing that you will encounter when writing a conclusion is an argumentative writing style.An argumentative writing style is described as a style in which the writer attempts to persuade thei r audience by presenting facts and figures that support the opinion that they hold. Therefore, the writer will use arguments in their writing. However, unlike arguments, the conclusion must be supported by facts and figures.Conclusions must always be supported by facts and figures, and must not be based solely on the argument. Arguments will be used in order to support the conclusion and do not indicate that the conclusion is supported by facts and figures. The conclusion should then be supported by evidence that can be deduced from the facts and figures that have been provided.To make the conclusion as clear as possible, use examples rather than abstract sentences. For example, if you are writing a research paper on collecting strawberries, it would be best to say something like, 'Collecting strawberries can be an interesting activity.' If you are writing a research paper on the mathematics language arts, you should write something like, 'If you are an artist who understands art hi story, you will find that the art history that we are talking about has many layers.'

Frida Olea Essays - Montagnards, Jacobins, French People

Frida Olea Enough said. 5 11/17/2016 Smaller than usual Q Essay The Reign of Terror: Was It Justified? Cut off heads, innumerable cadavers and dread in the lanes, does the French Revolution sound legitimized to you? The French Revolution kept going year and a half, beginning in January 1793 to late July 1794. During that time 20,000 individuals were killed by utilizing the guillotine, including ruler Louis XVI. Does the French Revolution despite everything sound legitimized to you? The Reign of Terror was not advocated. This case can be bolstered by taking a gander at the outer dangers, interior dangers, and strategies utilized. The outside risk was not genuine enough to legitimize the Reign of Terror. They denied lawful portrayal to individuals, they would simply slaughter them on the spot. A portion of the troopers didn't concur with a portion of the things their own administration was doing so they left and battled against France for different nations. This proof shows that the Reign of Terror was not supported in light of the fact that they were slaughtering everything, even honest residents. Officers didn't concur with it. The inward danger was additionally not genuine enough to legitimize the rule of Terror. Many french individuals defied upset. These radicals restricted assaults against the congregation which finished Christmas and Easter,it was not genuine enough to nullify two Holidays. Likewise, restricted draft laws that constrained even ladies and childs to assume a job (Doc C). Later sign a military draft, and afterward in the event that they wouldn't join the military they would execute them. To set a guide to counter progressives they crushed 1600 homes and hacked off 12 heads in only 5 minutes. These administration changes were overbearing, individuals in places ;like the vendee reserved an option to revolt. Fundamental opportunities were denied; fear was utilized against them. This proof shows that the Reign of Terror was not legitimized on the grounds that they were excessively brutal. The reaction of The Reign of Terror to the outside and inward dangers was improper, excessively outrageous. Progressive government recruited spies and set up courts Guillotined which indicted individuals out in the open. In the event that the panel of open security had just doubt that you were a counter progressive, they may murder you, they executed 35,000-40,000 individuals in simply the open country, before a gigantic group (Doc F). They may speculate you a counter progressives on the off chance that you make analysis against the administration. Robespierre, the pioneer of the Terror until its last days, contended that you needed to cover the foes of the Revolution to secure freedom. This resembles murdering the goose to get the brilliant egg. These reactions by the Reign of Terror were not legitimized in light of the fact that it's not alright to execute anybody on doubt or to your benefit. One may state that they were defended in their reactions to clashes, since individuals needed to pass on all together for the transformation to be a triumph. It was reasonable that the progressives needed soundness, it was not legitimate to execute thousands to arrive at this objective. Additionally, it didn't work, Rosbespierre himslef wound up being executed by the guillotine. The Reign of Terror had a great deal of contention both inside and remotely. The administration needed to react to it. Be that as it may, it was not advocated to execute honest individuals since they speculated them to be counter progressive residents. At that point to exacerbate the situation they were driving residents to be officers. They needed to pick to be an officer or dead, so whichever way they picked demise or passing. Be that as it may, the unrest was effective in making a republic government.

Native American Education Essay - 1530 Words

Native American Education Through the years minority groups have long endured repression, poverty, and discrimination. A prime example of such a group is the Native Americans. They had their own land and fundamental way of life stripped from them almost unceasingly for decades. Although they were the real â€Å"natives† of the land, they were driven off by the government and coerced to assimilate to the white man’s way. Unfortunately, the persecution of the Natives was primarily based on the prevalent greed for money and power. This past impeded the Native American’s preservation of their culture as many were obviated of the right to speak the native language and dress in traditional clothing. Because of this cultural expulsion, among other†¦show more content†¦They inculcated these Western values in the young American Indians in order to overcome their innate activities and ideals which prove to be quite distinct from those of Americans. Many Native Americans strongly believed t hat abuse of an infant would lead to the death of its soul or some physical abnormality, notes Driver, and so the Aztecs postponed harsh discipline until later years because of their belief in mild treatment of the youth. However, boarding schools disregarded this and severely beat and even killed some students as discipline. These policies at school clearly demonstrate how the native way of life was targeted. According to Barry Pritzker, those who attended the Indian boarding schools experienced attempts to destroy their native culture. They were taught that they were incapable of learning and succeeding. For them, with education came repression and violence. So because of these hapless experiences in boarding schools mainstream education is often frowned upon by them. The Native Indian history of violence and debasement changed their views and self-image as well. This change later affects how they adapt to American culture and education after being dissuaded from embracing their own for so long. The violence and indifference shown towards the Native Americans during the â€Å"Trail of Tears† contributed greatly to this change. In this dreadful journey, Natives of all kinds were forced offShow MoreRelatedThe Education Of Native Americans Essay1317 Words   |  6 Pagesaccomplishment compared to that of a college degree or getting a first job. Though it is just as important to have, it is seen as basic and necessary, with 82% of public education students graduating high school during the 2013-14 year (nces.ed.gov, 2016). However, for a variety of reasons, many students drop out of high school. Native American students have the lowest high school graduation rate of any non-White group in the U.S. Granted that reasons may vary from drug issues , work, family, or just disinterestRead MoreNative American Education Essay1368 Words   |  6 Pagesgroup is the Native Americans. They had their own land and basic way of life stripped from them almost constantly for decades. Although they were the actual â€Å"natives† of the land, they were forced by the government to give it up and compelled to assimilate to the white man’s way. This past scarred the Native American’s preservation of culture as many were discouraged to speak the native language and dress in traditional clothing. Because of this cultural neglect, among other things, Native Indians haveRead MoreEarly Education of Native Americans830 Words   |  3 PagesNative Americans put up a good fight in defending their homelands against foreign invaders. Unfortunately, they suffered defeat and realized they would have to adapt to a new way of life. The battle for their lands was over, but the battle for their identities would just begin. However, it w ould not be the hardened warriors engaging in this conflict. Instead, the young Native American children would witness first-hand the American government’s solution to the Indian problem. Boarding schools wereRead MoreNative American Education Essay907 Words   |  4 PagesThe modern American society is best defined by its education. The â€Å"American dream† is founded on going to school, getting a good job, and becoming successful. Ironically, the actual native peoples of this country are actually the least likely to attain this dream. The largest obstacle they face is lack of proper education. The standard educational practices being used for the instruction of Native American peoples is not effective. There are many pieces to this road-block, and many solutionsRead MoreNative American Education Essay2273 Words   |  10 Pagescivilize Native Americans. They sent children to these schools against their will. Native American children were educated like Americ ans and they had to change their native ways to be more like whites (Cayton 266). Teachers abused their students and beat their native ways out of them. They were not allowed to see their families so they would try to escape, but their attempts were unsuccessful. The United States government’s Boarding Schools of the mid-late 1800s irreparably changed Native American cultureRead MoreIssues with Native American Education Essay1528 Words   |  7 PagesEducation has been a topic of controversy for many years now, and will continue to be for years to come. The modern American society is best defined by its education. A good part of the average person’s life is spent at school, going to school, and paying for school. However, even though education is so obviously very important, there are many groups in America that are getting shorted. The Native Americans are a key group that has struggled the most. The largest obstacle they face is lack ofRead More Special Educati on Implementation For Native American Girls Essay1712 Words   |  7 PagesSpecial Education Implementation For Native American Girls Quality education for children has been an ongoing issue for todays society. There has also been an increasing concern for the education of students with special needs. The effect of these concerns has been noted in many communities, such as the Native American community. The population of special education students in the Native American communities is not necessarily higher than others, however, their community is effectedRead MoreMy People The Sioux And The Lives Of Native Americans Essay1627 Words   |  7 PagesStanding Bear’s account of his life growing up as a Sioux Native American amidst a nation flourishing with change is a powerful and poignant narrative that draws us deeper into the history of The United States. My People the Sioux and the life of Luther Standing Bear are both crucial in examining the positive connotations of Indian Boarding Schools and the use of education to challenge the inferiority complex surrounding Native Americans. Luther Standing Bear was born in December of 1868 and thisRead MoreLiberty And Education For All America, The Land Of Opportunity1531 Words   |  7 PagesLiberty and Education for All America, the land of opportunity. Many people imagine of making their dreams a reality in the country of the United States, some do succeed but for others it is out of their reach. Many people do not think of the fight for education to be an issue in America, especially since America is called â€Å"the best nation on Earth†. It is like when Malala from Pakistan fought for rights that everyone should have the right to education. Education is said to be the key to successRead MoreCultural Values Of Cultures, Navajo, Laguna, And Euro American Culture1003 Words   |  5 PagesThis essay will explore the cultural values of three different cultures; Navajo, Laguna, and Euro-American culture. Two of the cultures that I will be exploring are the Native communities that I have been well exposed to since I was a child. The values that I will be discussing are gender, education, and money. Growing up on a reservation in New Mexico, I have a closer insight on the similarities and diffe rences of those values. The first value I will be analyzing is gender. Gender is a topic that

Society and Sexuality in Waiting for the Barbarians and...

Society and Sexuality in Waiting for the Barbarians, and The History of Sexuality Within our modern minds reside two very different ways in which we deal with the subject of sexuality. The conceptual framework of modern society, to some extent, has developed out of past notions about the body. We can see that springing from our historical roots, issues concerning sexuality have been dealt with through mutual feelings of desire and disgust. The relationship between these two opposed feelings arises from a dual sense of our awareness of our sexuality. One direction we are pointed in, is to view anything sexual in content, as socially digressive. The other crosses to the opposite extreme. Sexuality is something which is talked†¦show more content†¦The time line of his book is the chronology of sexuality throughout Western history. Foucault theorizes that the desire to remove a part of the self from the sexual realm grew out of the Victorian aversion against the dirty, or supposedly unclean parts of the human experience. He says: The seventeenth century, then, was the beginning of an age of repression emblematic of what we call the bourgeois societies, . . . As if in order to gain mastery over it [sexuality] in reality, it had first been necessary to subjugate it at the level of language, control its free circulation in speech, . . . and extinguish the words that rendered it too visibly present. (17) Foucault says here that the roots of sexual repression begin to play a major role in Western intellectual formation in the 1600s. The presence of our own sexuality cannot be questioned, so the repressed discourse which arose out of this type of strict social control had to take a different course. The two sides of modern thought represent the course through which sexuality became legitimate both in private and in social discourses. The issue of speech has always been one which has influenced the discourse on sexuality. Possessing control of the language of sexuality allows some measure of power and prohibitive discretion over the subject. It is the battle between what is said, and what is left to the unspoken, darker sides of the social persona,Show MoreRelatedEssay The Aztecs3724 Words   |  15 Pagesto fill a role, defined by her culture, in order to be considered desirable. Wherever or whenever she might have been from she struggled with the pressure to fill her niche in society. These pressures vary greatly from one culture to another, but some cultures are particularly demanding. Women in pre-Colombian Aztec society were held to a very strict code of behavior. From the day they were born to the day they died their domesticity was held up as being the most important aspect of their lives. ThisRead More The Colonization of Hawaii and Tourism Essay4434 Words   |  18 Pages the knowledge and principles c onveyed by the colonizing discourse dominates society and becomes a colonizing power. The effect is the suppression of native culture. Hall points out that discourses often contradict one another. Discourses conflict because they are produced by different societies that have different interests, and therefore, reflect different interests. For example, the native Hawaiian communal society does not place interest on the personal gain that is the foundation of capitalismRead MoreSame Sex Marriage (Debate Paper)4727 Words   |  19 Pagesthe Bible, marriage is ordained by God to be between a man and a woman (Genesis 2:21-24; Matthew 19:4-6). But, same sex seems to have frequently married  one another throughout the history. In fact, in some societies, marriages between same gender were officially recognized by the state. A. Short History In  2nd century Rome, conjugal contracts between men of about the same age were ridiculed but legally binding. Such marriages were blessed by pagan religions, particularlyRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesBrier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David MRead MoreOrganisational Theory230255 Words   |  922 Pagesmachine Level 3: ‘Get the structure and systems right so that all is in balance’ Level 4: ‘The machine is alive! – well, almost’ How modernist organization theory underpins conventional understandings of the relationship between organizations and society Is bureaucracy immoral? Form fits function: how modernist organizational theory challenges the relationship between individuals, groups and the organization through bureaucracy and hierarchy The virtuous bureaucracy Modernist themes in organizational

The Oceans A Critical Part Of All Living Things Survival

The oceans are a critical part of all living things survival. Earth is made up almost entirely by oceans, about 70% of the earth’s surface is covered in water. About 97% of all water on earth is contained in our oceans, and about half of all the air we breathe is provided by plants and organ-isms that live there (Laurence, 2010). Our oceans are key in providing home to small organisms creating the base of our food chain. Though marine habitats are being destroyed by a number of different factors which heavily effect the rest of the worlds ecosystems, closely monitoring these ecosystems and how they are being destroyed is important to preserve the biodiversity of the planet. There are many smaller ecosystems that make up our oceans, these include mangroves, the intertidal zone, coral reefs, and the open ocean. The ocean is always moving and changing, surface ocean currents move water from the deep ocean to more shallow areas bringing nutrients to the plants and animals that th rive there. Ocean currents also shape our coastlines and effect our weather patterns. Without a combination of all of these factors our planet would not be habitable (Laurance, 2010). Many of the small birds and mammals that make up the base of our food chain feed from small fish and crustaceans found in our oceans. Without them many other species would not have enough food and become extinct. Habitat destruction occurs when the conditions necessary for plants and animals to sur-vive are significantlyShow MoreRelatedLife of Pi - Why Does Pi Survive?1045 Words   |  5 PagesMolitor Patel says it himself that his survival is â€Å"hard to believe† and can hardly comprehend it looking back. Yet, the readers are promised with a happy ending, and a happy ending with Pi’s survival is what we get. However, it raises the incredible question of just how Pi managed to survive the hardships, loss, pain and suffering, all in the Pacific Ocean’s harsh, unforgiving environm ent. The first explanation involves Pi’s inborn desire to survive at all cost and to resist giving up. Also, Pi’sRead MoreThe Environment Of The Oceans1438 Words   |  6 Pagesâ€Å"46,000 pieces of plastic trash float in every square mile of ocean†¦the whole ocean is now infected with plastic. It’s impossible to get it out† (Ellingwood). The public and the government continues to deny this statistic, as they claim it is too expensive to clean up the oceans. However such people take the ocean for granted. It is essential for them to realize that the ocean is an important part of our ecosystem, and therefore impacts all of humanity. Furthermore, not only do people harm themselvesRead MoreHuman Health And Sustainable Development1563 Words   |  7 Pagesdepleted what the nature has provided and distorted the balance that is so important in life by disrupting the carbon cycle. Carbon is very crucial since it is the main component of every living thin g and the atmosphere surrounds us. First, plants take in carbon through their stoma and turn it into a solid part of a plant s structure. When humans and animals eat the plants, they consume this carbon. When we breathe in oxygen, this carbon is exhaled into the atmosphere. This carbon is then takenRead MoreThe Theme Of Survival In Life Of Pi By Yann Martel1439 Words   |  6 PagesSurvival is a fundamental part of life. Some of the human populace have to go great lengths in order to survive in this world, for it is harsh. The world can be cruel and unforgiving with its concepts of death and judgement of others due to religion or politics. In the novel Life of Pi by Yann Martel, the main character Pi Patel is faced with a situation where he has to choose between one of these said life and death scenarios; the concept of survival is an ongoing theme. Pi experiences many dangerousRead MoreAnalysis Of Yann Martel s Life Of Pi1215 Words   |  5 Pages2002, is the allegorical novel th at follows the life of the Indian teenager Piscine Molitor Patel, exploring specifically his experience of extreme struggle and fight for survival in the middle of the Pacific Ocean. Through a range of literary techniques, Martel presents a set of complex themes such as religion, faith and survival making his work worthy of study and deep analysis. However, the understanding and perception of these concepts varies for each reader, as every person’s beliefs and personalRead MoreThe Human Of Endangered Species1309 Words   |  6 Pagesand Earth with the essentials needed and more for survival. Both living and nonliving things play a role in continuing the constant cycle that keeps everything maintained and in order. When something as small as a plant or as large as a bear is taken from the cycle of life, there are major effects that occur and bring negative problems. Humans are most likely the ones to blame for endangering these species. But global warming has helped play a pa rt in it as well. Even though the answers to solvingRead MoreEcosystems and the Impact of Global Warming1366 Words   |  5 PagesEcosystems 5 Conclusion 6 Introduction Ecology is the study of living organisms and their relationship with their natural habitat. It considers the living organisms from according to various dimensions of composition, age, and amount among other things. The ecosystem is considered in a hierarchical form, going from the simplest most basic ecosystems to more complex structures called communities. The study of the natural habitat of living organisms and their relationships is important, as healthy ecosystemsRead MoreEssay on Developing a Land Use Plan for Haida Gwaii1515 Words   |  7 PagesThe First Nations have created laws and customs that have been developed through years of observations and knowledge which have led to the sharing and management of the land’s resources in a sustainable way. Their knowledge is based on the people living with the land and observing the changes in the land. The First Nations people can sense changes in the environment and have been compared to â€Å"canaries† to the miners as a warning system for these changes. Though the canaries cannot tell the minersRead MoreHow Humans Have Affected the Antarctic Food Web1821 Words   |  8 Pagesdecline in algal production. Global climate change is another way that humans have affected the Antarctic population. As the temperature of the water has warmed there is less pack ice being f ormed during the winter months. Pack ice is critical for the survival of the krill because the krill feed from the marine algae. If the waters continue to remain warm the result will be less production of algae and less reproduction of krill because they feed off of the algae. Scientist have been able toRead MoreHuman Activity And Its Impact On Creation1316 Words   |  6 PagesIntroduction There is indisputable evidence that the planet earth, the home of all life; wildlife, water, land, and air can be damaged by human activities, consequently making people suffer. Once this happens, it is egregious especially from the fact that creation serves as the revelation of God’s presence, majesty, and provision. Irrespective of the point that not every person physically hears God’s revelation from the scripture; every humanity has access to God’s cosmic revelation; the heavens

Generally Accepted Accounting Standards

Question: Discuss about the Generally Accepted Accounting Standards. Answer: Introduction: Accounting is considered a thriving profession in Australia. There was an increase in the number of professionals to 140000 in 2005-2006 as compared to 100000 in 1996-1997 (International recruitment services for Australia and New Zealand, 2007). Despite of this increase there continues to be shortage of accounting professionals in Australia. The Federal government of Australia has classified accounting professionals on the Migrant Occupations Demand List. In order to cope with the shortage of skilled professionals, the government in collaboration with universities have dedicated efforts towards providing specialized education and upgrading the skills of the accounting professionals. Besides this, implementation of several acts such as Uniform Companies Act and Uniform Tax Act are aimed at establishing standardized business taxes at the federal level. Besides this, The Companies Act provides information related to disclosures and preparation of the companys financial statements so as to comply with the disclosures of Australian Stock Exchange (Jackling Keneley, 2009, p.157). The accounting standards established by Australia comply with the international standards (IFRS) and US Generally Accepted Accounting Standards (US GAAP). The Australia accounting standards are developed by Australian Accounting Standards Board (AASB) for public, private and not for profit organizations. Australian Securities and Investments Commission Act 2001 establish the functions and powers of the AASB (Jackling, 2007, p.33). Accounting is considered as a best profession to accelerate the business career of an individual. The main reason behind this is that accounting is considered as a main tool and language of a business. It takes into consideration with the bottom line and activities of the business. In addition to this, several changes have been occurred in the accounting profession due to increased government regulations and changes in technology, globalization, frequent changes in tax laws, and occurrence of restructuring and downsizing of corporations. Due to frequent changes in the business environment, there is an increased demand for accounting professionals in the businesses in Australia due to presence of shortage of accounting skills. Accountants are considered as professionals that has dynamic and prestigious role of financial experts, management consultants, system professionals and budget analysts. In addition this profession is best suited to women as they exhibit the business responsibil ities of accounting profession in an effective manner. There is a presence of several job opportunities in the accounting profession (Jackling, 2007, p.37). In all the different forms of businesses such as public companies, private companies, government and not for profit organizations. the public accounting firms ranges in size from single practitioners to international firms that provide different services to businesses and individuals such as tax, auditing, accounting and consulting services. In such organizations, accountants gain exposure and experience that helps in the development of new skills required to perform the job. Besides this, there are some characteristics of accounting professionals which include the following. The accounting professional requires expertise and full knowledge of the accounting profession in order to attain customer satisfaction. In addition to this, the professional has to consider the requirements of the client and exhibit loyalty towards the practitioner and perform different activities in a professional manner. In todays business environment, the organizations do not exhibit smooth functioning of di fferent business activities in the absence of the accounting professionals (McPhail, 2001, p.292). The main reason behind it is that the accounting professional keep a record of different economic transactions carried out by the company for the purpose of assessing of the sales and profitability of the business. The different stakeholders of the accounting profession include government, investors, employers, business, clients, credit grantors and financial community. In addition to this, it also includes professionals who are dependent on the integrity and objectivity of the accountants. Professional accountants are required to conduct an ethical behavior that does not consider selfish commercial view. The selfish commercial view has a meaning that the accounting professional not only focuses on making profit but also consider providing services to clients in a social responsible manner. The three obligations of an accounting professional are that the professional should possess the knowledge of the accounting profession (Aranya, Pollock Amernic, 1981, p.274). Besides this, the priority should be given to the interests of the clients over their own interests and fulfill the duties and responsibilities to serve to the public. It is requisite for the professional to accept the social responsibility to serve to the interests of public. It is the necessity of the accounting profession that the professional should do or perform activities in the interests of its clients. This facilitates in gaining recognition and high status in the profession by the professionals (Cooper Robson, 2006, p. 426). Financial statements are prepared by the organizations to keep a record of the economic transactions carried out by the business. There are broadly three types of financial statements prepared by the companies such as income statement, balance sheet and cash flow statement. These statements are prepared in accordance with the accounting standards established by the regulatory authorities of the country (Gordon, Loeb Zhu, 2012, p.383). Definition of the Project Nowadays, majority of the multi-national companies prepare financial statements in accordance with the International Financial Reporting Standards (IFRS). Emergence of globalization has resulted in the adoption of the common accounting language i.e. IFRS standards for the purpose of preparing financial statements. This is because the companies have expanded their businesses across national boundaries due to which they find difficulty in making comparison of the financial position of one company with another (Kargin, 2013, p.74). This states that the adoption of IFRS by the companies helps in making comparisons with other companies across international boundaries or nations. The project mainly focuses on the analysis of the impact of adoption of IFRS on the financial statements of the companies in Australia (Uchenna, 2016, p.127). Background of the issue The main problem faced in the accounting profession is that there is an adoption of the adequate accounting standards by the companies so that the stakeholders or users of the financial statements can make easy comparisons with other companies in order to make effective and efficient decisions. Companies adopt different standards for preparing their financial statements such as generally accepted accounting principles in different countries like UK GAAP, US GAAP, Australian Accounting Standards. This results in difficulty in making comparisons of the financial position of different companies in different countries (Cheong, Kim, Zurbruegg, 2010, p.136). The first three adopter countries of IFRS include Australia, UK and France. The introduction of the IFRS helps in increasing the pervasiveness of the earnings management in these countries. The sharing of the information by the companies of different countries does not result in the formation of the common language of the accounting. Besides this, there are different factors such as national institutional factors, and management incentives play a important role in the formation of the financial reporting standards adopted internationally (Stent, Bradbury Hooks, 2010, p.101). Along with this, different regulatory bodies such as IASB, European Commission and SEC have made efforts to collaborate the mentioned factors rather than collaborating different accounting standards. The mentioned problem is crucially for the accounting profession as it results in the difficulty in comparing the financial position of different companies operating in different countries. This is the main reason to adoption of the IFRS standards by the companies so that investors and other users of the information evaluate the financials of different companies to make accurate decisions related to investment in the company (Muller, 2014, p.979). Aim and Objectives The main aim of the project is to evaluate and investigate the reasons behind adoption of IFRS for preparation of financial statements and its impact on the financial statements of the companies. For the purpose of attaining this aim, there is a requirement of achievement of the following objectives. To understand the meaning and significance of the financial statements for the companies To understand the importance and meaning of the IFRS. To examine the reasons behind the adoption of the IFRS by the companies operating in Australia To analyze the impact of IFRS on the value relevance of the accounting information To evaluate the impact of the adoption of the IFRS on the financial statements of the companies. Literature Review As per Jeanjean Stolowy (2008), nowadays companies eager to adopt a common language of accounting i.e. IFRS for the purpose of preparation of the financial statements. It facilitate the users of the financial statements to make comparisons with international companies for the purpose of making effective decision. Approximately 100 countries allow the adoption of the IFRS standards by the companies so as to provide easy comparability of the companies in terms of financial performance and positions in different financial periods (Jeanjean Stolowy, 2008, p.488; Istrate, 2014, p.472). In a similar manner, Holthausen (2009) states IFRS is adopted across different countries in the world which provides several benefits to the companies. This helps in providing a uniform set of the accounting standards to be applied to record different transactions carried out by the businesses. The adoption of the IFRS facilitates in easy cross country comparisons of firms and results in transparency in the operations carried out by different businesses across the world. It is also requisite that the economic and institutional factors become similar across countries for the purpose of building economic viability of the adoption of the IFRS standards (Chua Taylor, 2008, p.468; Bragg, 2010, p.182). Apart from the accounting standards, there is a presence of other factors that helps in the determination of the financial reporting outcomes (Holthausen, 2009, p. 453; Istrate 2014, p.480). According to Heykal, Siagian Iswandi (2013), it is essential for the banking firms to reduce the risks which are encountered by them by the use of IFRS standards as it facilitates in overcoming the competition at the global level. This also results in increasing the level of transparency of the operations carried out by the banks. Public companies such as banks use Statement of Financial Accounting standards to prepare financial statements as it takes into consideration different corporate types of public companies and corporate banking services. The statement of Financial Accounting Standards is keen to adopt IFRS in the year 2012 by making necessary adjustments in GAAP to attain consistent performance (Heykal, Siagian Iswandi, 2013, p.1248; Chua Taylor, 2008, p.472). Analysis of the gap with the Literature Little research has been done on the comparison between IFRS and countries generally accepted accounting principles. Besides this, there is a scope of research on different aspects of the research topic such as importance of the adoption of IFRS in place of locally generally accepted accounting principles for the purpose of providing easy comparability of the financial performance and profitability of the companies. Research Methodology Research Philosophy: The recent research attempts to investigate the impact of International Financial Regulatory system on the financial statements of the business organization. For this reason, a well-constructed methodology needs to be taken into consideration so that a positive philosophy can be implemented between the research process and the literature review of the research. Research Approach: Research approach is one of the major steps to carry on a research process. There are two types of research approaches; they are Inductive research approach and Deductive research approach. Inductive research approach helps to develop new set of theories and concepts from the research process. On the other hand, deductive research approach helps evaluate different concepts and theories based on the collected data and information. Research Design: For the purpose of this research, explanatory research design will be considered. In explanatory research design, the dada are collected from both primary and secondary sources; then they are evaluated and explained based on the evaluation to get the desired result. Research Strategy: Research strategy is important for the smooth conduct of the research process. Based on the research strategy, the data can be collected based on surveys, interviews and questionnaires. In order to judge the impact of IFRS on the financial statements, a survey will be conducted on a group of financial managers and financial employees. Data Collection and Analysis: Data collection and analysis is necessary to get the desired outcome of the research process. For the purpose of this research, both primary and secondary data will be collected. Quantitative approach will be taken into consideration for the collection of primary data. The primary data will be collected from surveys. The sample size of the research will be 50 persons that will include 20 financial managers and 30 financial employees. The survey form will include 15 questions. After the collection of primary data, they will be analyzed in Microsoft Excel to get the desired results. On the other hand, secondary data will also be collected for the research process. The sources of secondary data will be the financial statements of various companies, the website of IFRS, various essential financial journals and articles. Data will be collected from these sources for the research. Expected Research Outcome: It is expected that the analysis of both primary and secondary data will help in getting the desired result of the research process. In a more precise note, this research process will help in determining the impact of IFRS on the financial statements of the business organizations. Organization of the Research In the first step, the problem or issue related to accounting profession is identified, then the problem is explored by the use of secondary sources of data collection such as books and scholarly articles. First of all a number of books are searched by the use of keywords related to the topic i.e. impact of IFRS on financial statements. After searching sorting of the books and journal articles is done and the books and journal articles is selected gto create a background of the research. In addition to this, the aims and objectives of the project is identified in order to carry out the research in a successful manner. Besides this, the next step is to review the information collected from different literary sources in order to create the background of the research. After this, the solutions of the problem are identified. Timeline The project will be completed in 6 weeks. The Gantt chart is as follows. Particulars/Time in weeks 1 2 3 4 5 6 Identification of the problem Establishment of aims and objectives Reviewing of the Literature Data collection methods Proposed Solution to the problem identified References Aranya, N., Pollock, J. Amernic, J. (1981). An examination of professional commitment in public accounting. Accounting, Organizations and Society 6 (4), 271-280. Billabong. (2016). Reports. Retrieved from https://www.billabongbiz.com/phoenix.zhtml?c=154279p=irol-reportsarchive Bragg, S.M. (2010). IFRS Made Easy. John Wiley Sons. Cheong, C.S., Kim, S. Zurbruegg, R. (2010). The impact of IFRS on financial analysts forecast accuracy in the Asia-Pacific region: The case of Australia, Hong Kong and New Zealand. Pacific Accounting Review 22(2), 124-146. Chua, W.F. Taylor, S.L. (2008). The rise and rise of IFRS: An examination of IFRS diffusion. J. Account.Public Policy 27, 462-473. Cooper, D.J. Robson, K. (2006). Accounting professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society 31, 415-444. Gordon, L.A., Loeb, M.P. Zhu, W. (2012). The impact of IFRS adoption on foreign direct investment. J. Account. Public Policy 31, 374-398. Heykal, M., Siagian, P. Iswandi. (2014). Impact Analysis of Indoinesian Financial Accounting Standard Based on the IFRS Implementation for Financial Instruments in the Indonesian Commercial Bank. Procedia Social and Behavioral Sciences 109, 1247-1250. Holthausen, R.W. (2009). Accounting Standards, Financial Reporting Outcomes, and Enforcement. Journal of Accounting Research 47 (2), 447-458. International recruitment services for Australia and New Zealand. (2007). The Accounting Profession in Australia. Retrieved from: https://www.skillmatching.com.au/node/16 Jackling, B. Keneley, M. (2009). Influences on the supply of accounting graduates in Australia: A focus on international students. Accounting and Finance 49, 141-159. Jackling, B. (2007). The lure of permanent residency and the aspirations and expectations of international students studying accounting in Australia. People and Place 15 (3), 31-41. Jeanjean, T. Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. J. Account Public Policy27, 480-494. Kargin , S. (2013). The impact of IFRS on the value relevance of Accounting Information: Evidence from Turkish Firms. International Journal of Economics and Finance 5(4), 71-80. Lavi, M.R. (2016). The Impact of IFRS on Industry. John Wiley Sons. McPhail, K. (2001). The other objective of ethics education: Re-humanising the Accounting Profession-A study of ethics education in law, engineering, medicine and accountancy. Journal of Business Ethics 34 (3/4), 279-298. Muller, V.O. (2014). The impact of IFRS adoption on the quality of consolidated financial reporting. Procedia-Social and Behavioral Sciences 109, 976-982. Stent, W., Bradbury, M. Hooks, J. (2010). IFRS in New Zealand: effects on financial statements and ratios. Pacific Accounting Review 22(2), 92-107. Uchenna, E. (2016). Economics and Political Implications of International Financial Reporting Standards. IGI Global. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E. (2009). Financial Accounting. John Wiley Sons.

13 Theatrical Terms in Popular Usage

13 Theatrical Terms in Popular Usage 13 Theatrical Terms in Popular Usage 13 Theatrical Terms in Popular Usage By Mark Nichol The rich vocabulary of the theatrical world has inspired use of various terms of the art in other realms of human endeavor. Many of them are also employed in (or to refer to) politics which, we note with various emotions, has always been an activity akin to theater. Here’s a list of such words and phrases. 1. Backstage This term for the area behind and to either side of a stage where actors and technicians, unseen, perform tasks or await entrances and make exits now also denotes behind-the-scenes activities, especially ones that are secretive because of their unsavory nature. 2. Break a Leg The origin of this traditional theater slang for â€Å"Good luck† is disputed: The prevailing theory is that theatrical folk, being superstitious, pretend to wish others bad luck before a performance so that doing the opposite will not provoke supernatural retribution. An alternate notion is that it refers to the act of bowing (which previously involved the bending, or â€Å"breaking,† of one’s legs) and is meant to convey a hope that one will be enthusiastically applauded for one’s performance. 3. Bow The genuflection of a performer to acknowledge applause probably stems from when performances were presented to royalty. To take a bow, in common usage, is to figuratively do the same, to respond to positive attention received for some accomplishment. 4. Cue A cue is a signal, as for an actor to go onstage or undertake some audible activity offstage that is part of the script, or for a technician to perform a task, such as activating a light source. In general usage, the word refers to responding to some stimulus or hint. 5. Curtain Call When audience applause persists past the point at which the performance’s cast has taken a bow (or two or three), the principal performer may stride out onto the lip of the stage, in front of the curtain, which has fallen to the stage for the final time, to humbly incline one’s head and upper body in acknowledgment of adulation (or, in the case of a woman, to curtsy that word, by the way, is a corruption of courtesy). The term also refers to any such final gesture in any arena. 6. Dress Rehearsal The final run-through of a performance before presentation in front of a full audience is called a dress rehearsal because it is traditionally the first time that the production is presented in costume. In general usage, it can refer to practice for any presentation or activity. 7. Green Room The green room refers to one or more areas backstage where actors can remain when they are not performing or about to go onstage. Supposedly, the term originated when a green material was attached to the walls of such a chamber to prevent costumes from being soiled by dirty surfaces and/or to muffle sound. It now refers as well to any staging area where one awaits relocation before a performance or activity. 8. House The house, in entertainment parlance, is the auditorium or the audience within it. The word persists in this sense in the phrase â€Å"full house† and the expressions â€Å"brought down the house† (meaning â€Å"to produce an eruption of applause†) and â€Å"there wasn’t a dry eye in the house,† meaning that a performance was so affecting that everyone in the audience was brought to tears. (The word in the phrase â€Å"on the house† is similar but refers to a complimentary offering by an eating or drinking establishment.) 9. Limelight Before the age of electricity, stage lighting was often produced by directing flame at a piece of calcium oxide, or quicklime. The illumination so produced was called limelight. Even though this method is obsolete, the term limelight persists in the phrase â€Å"in the limelight† to refer to one who is a center of attention. 10. Prop A property, also known as a prop, is any handheld item actually used by an actor, as opposed to something that could conceivably be handled (such as a drinking glass or a candleholder) but, because the script does not call for it, is not. A prop is, by extension, also anything so used to obtain a reaction, such as when a public speaker brandishes a photograph of a person or object to evoke an emotional response in the audience. To prop up oneself or another person, or an object, and to give props (meaning â€Å"respect, recognition†), stem from different meanings. 11. Staging This verb was originally used (and still is) to refer the mounting of a theatrical production, or, more specifically, the manner in which it is presented. By extension, when events are planned in such a way to derive a certain effect, we say that they are staged. The stage manager of an entertainment, in contrast to the director, who is responsible for the creative process during preparation for a production, is the coordinator of all backstage activities during the actual performance. From this term has derived the verb phrase â€Å"stage managing† to refer to behind-the-scenes manipulation of events. 12. Upstage In noun form, this word refers to the area toward the back of the stage. The term and downstage are relics of a time when some stages were raked, or tilted, for better audience visibility; later, the audience area was often raked instead. As a verb, upstage refers to an actor moving upstage so that the audience’s attention is on him or her instead of a performer who is supposed to be the focus of the scene. One actor may also upstage another by otherwise calling attention to himself or herself. Either action, when deliberately done counter to the director’s instructions during rehearsal, is considered highly inappropriate and unprofessional. In popular usage, the verb upstage is used in reference to anyone who calls attention to himself or herself at the expense of another person. 13. Wings The wings are the areas to each side of the stage, generally not visible to the audience, where actors stand by before going onstage or where set pieces or props are kept ready to be brought onstage by technicians between scenes or actors during scenes. The phrase â€Å"waiting in the wings,† in general usage, refers to someone prepared to be available, either to take over for someone else or to come to their assistance. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:Regarding Re:50 Latin Phrases You Should KnowList of Prefixes and Suffixes and their Meanings

What We Know About Dinosaur Life Spans

What We Know About Dinosaur Life Spans The bleached skeleton of a hundred-million-year-old Deinonychus can tell us a lot about what this dinosaur ate, how it ran, and even how it interacted with others of its kind, but not much about how long it lived before dropping dead of old age. The fact is, estimating the lifespan of the average sauropod or tyrannosaur involves drawing upon numerous strands of evidence, including analogies with modern reptiles, birds and mammals, theories about dinosaur growth and metabolism, and (preferably) direct analysis of the pertinent fossilized dinosaur bones. Before anything else, of course, it helps to determine the cause of death of any given dinosaur. Given the locations of certain fossils, paleontologists can often figure out if the unlucky individuals were buried by avalanches, drowned in floods, or smothered by sandstorms; also, the presence of bite marks in solid bone is a good indication that the dinosaur was killed by predators (though it’s also possible that the corpse was scavenged after the dinosaur had died of natural causes, or that the dinosaur had recovered from a previously inflicted injury). If a specimen can be conclusively identified as a juvenile, then death by old age is ruled out, though not death by disease (and we still know very little about the diseases that afflicted dinosaurs). Dinosaur Life Spans: Reasoning by Analogy Part of the reason researchers are so interested in dinosaur lifespans is that modern-day reptiles are some of the longest-lived animals on the earth: giant tortoises can live for over 150 years, and even crocodiles and alligators can survive well into their sixties and seventies. Even more tantalizingly, some species of birds, which are the direct descendants of dinosaurs, also have long lifespans. Swans and turkey buzzards can live for over 100 years, and small parrots often outlive their human owners. With the exception of humans, who can live for over 100 years, mammals post relatively undistinguished numbers, about 70 years for an elephant and  40 years for a chimpanzee, and the longest-lived fish and amphibians top out at 50 or 60 years. One shouldnt rush to conclude that just because some of the relatives and descendants of dinosaurs regularly hit the century mark, dinosaurs must have had long life spans as well. Part of the reason a giant tortoise can live so long is that it has an extremely slow metabolism; its a matter of debate whether all dinosaurs were equally cold-blooded. Also, with some important exceptions (such as parrots), smaller animals tend to have shorter lifespans, so the average 25-pound Velociraptor might have been lucky to live beyond a decade or so. Conversely, larger creatures tend to have longer lifespans, but just because a Diplodocus was 10 times bigger than an elephant doesn’t necessarily mean it lived ten times (or even twice) as long. Dinosaur Life Spans: Reasoning by Metabolism The metabolism of dinosaurs is still a matter of ongoing dispute, but lately, some paleontologists have advanced a convincing argument that the largest herbivores, including sauropods, titanosaurs, and hadrosaurs, achieved homeothermy, that is, they warmed up slowly in the sun and cooled down equally slowly at night, maintaining a near-constant internal temperature. Since homeothermy is consistent with a cold-blooded metabolism, and since a fully warm-blooded (in the modern sense) Apatosaurus would have cooked itself from the inside out like a giant potato, a lifespan of 300 years seems within the realm of possibility for these dinosaurs. What about smaller dinosaurs? Here the arguments are murkier, and complicated by the fact that even small, warm-blooded animals (like parrots) can have long life spans. Most experts believe that the life spans of smaller herbivorous and carnivorous dinosaurs were directly proportional to their size, for example, the chicken-sized Compsognathus might have lived for five or 10 years, while a much bigger Allosaurus might have topped out at 50 or 60 years. However, if it can be conclusively proved that any given dinosaur was warm-blooded, cold-blooded, or something in between, these estimates would be subject to change. Dinosaur Life Spans: Reasoning by Bone Growth You might think that an analysis of actual dinosaur bones would help clear up the issue of how fast dinosaurs grew and how long they lived, but frustratingly, this isnt the case. As the biologist, R.E.H. Reid writes in The Complete Dinosaur, [bone] growth was often continuous, as in mammals and birds, but sometimes periodic, as in reptiles, with some dinosaurs following both styles in different parts of their skeletons. Also, to establish rates of bone growth, paleontologists need access to multiple specimens of the same dinosaur, at different growth stages, which is often an impossibility given the vagaries of the fossil record. What it all boils down to is this: some dinosaurs, such as the duck-billed Hypacrosaurus, grew at phenomenal rates, reaching adult sizes of a few tons in a mere dozen or so years (presumably, this accelerated rate of growth reduced the juveniles window of vulnerability to predators). The trouble is, everything we know about cold-blooded metabolism is inconsistent with this pace of growth, which may well mean that Hypacrosaurus in particular (and large, herbivorous dinosaurs in general) had a type of warm-blooded metabolism, and thus maximum life spans well below the 300 years ventured above. By the same token, other dinosaurs seem to have grown more like crocodiles and less like mammals, at a slow and steady pace, without the accelerated curve seen during infancy and adolescence. Sarcosuchus, the 15-ton crocodile better known as the SuperCroc, probably took about 35 or 40 years to reach adult size, and then continued growing slowly for as long as it lived. If sauropods followed this pattern, that would point to a cold-blooded metabolism, and their estimated life spans would once again edge up toward the multiple-century mark. So what can we conclude? Clearly, until we establish more details about the metabolism and growth rates of various species, any serious estimates of dinosaur lifespans have to be taken with a gigantic grain of prehistoric salt!

Law for Business Case Study Example | Topics and Well Written Essays - 1500 words

Law for Business - Case Study Example There have been various justifications which have been provided for this approach which include the control test, deeper pocket justification etc which have been said to be adopted by judges. (Professor Glanville Williams) 2 The three tier test which needs to be proved in order to hold an employer vicariously liable is a) offender was the employee (of that employer) b) a tort had been committed by the employee c) and it was committed in the course of employment.3 When determining the nature of the relation with the person that is whether he is an employee or an independent contractor the facts as well as the law have to be considered. However if there are written documents on whose construction it can be established then it is purely a question of law. (Davies v. Presbyterian Church of Wales)45 The distinguishing factor has been said to be contract of service or of employment which clearly point out to an employer-employee relationship allowing vicarious liability for torts of others, however if there is a contract for services then no employer-employee relationship will be found and thus no vicarious liability.6 The traditional aspect for determination of employee from independent contractor was th... Noakes)7 It needs to be pointed out tat the use of the control test has been limited because of difficulties being faced by courts, however it has not been abandoned. 8 The next important aspect which needs to examined it that of mutuality of obligations that is offer of work by employer and acceptance by employee. It needs to be pointed out that these tests are helpful but not conclusive. Therefore there are many factors which have been taken into account and the most important case can be said to be Ready Mixed Concrete (South East) Ltd. V. Minister of Pension and National Insurance9 on the applicability of such factors.10 By looking at the above case it will be presumed that Jim, the software engineer was an employee of Cobend rather than an independent contractor. The second point of the test which requires the commitment of a tort by the employee has clearly led to the employer being vicariously liable (Staveley Iron and Chemical Co. Ltd v. Jones)11 . There had been variations from this approach but it has been restored that an employer will be liable for the tort committed by the employee.12 The final requirement of 'in the course of employment' has been said to b a vexed requirement. There have been found to be many policy reasons for not holding employers liable but it has been said that if an employee has committed a tort which comes under the scope of employment then the employer will be held liable otherwise not. An important point which needs to be regarded with regards to the facts is that it needs to be established that Jim acted carelessly and therefore Cobend should be held accountable. The main points of consideration are the questions of the reason for employment of the employee and if it

Social Discrimination Essay Example | Topics and Well Written Essays - 1000 words

Social Discrimination - Essay Example The need is to analyze three parties of the matter as virtue theory stresses over people. Helping vulnerable group in a company is moral and ethical. It is a healthy practice to aid vulnerable people. Once the black workers acquire skills, white workers will rethink about their attitude and black workers will be better paid and respected since the action is within moral grounds. Consequently, the action of Kaiser is ethical as the primary objective is to vanish discrimination within the company. More skills and knowledge would let the black workers acquire more influence. The experience of Weber is frustrating but the need is to coup with large scale issue. Most appropriate theory for the case is Utilitarian Theory and Justice Theory. The utility of black workers is higher than that of white workers. Hence ethical way is to provide more opportunities for the black workers. Considering Justice Theory, the present condition of the company shows inequality of the black workers. The theory suggests providing more opportunities to the black workers. The caring theory is also applicable while viewing the inter-racial relationship of the workers. It is ethically correct to enhance the position of black workers so they earn respect and stay in the equal relationship with the white workers. Virtue theory is also important in this context as the managers will deploy the existing method to reach equal level. Rights theory is least effective for the case of discrimination is ignored.

Closed-book vs closed-notes quiz Essay Example for Free

Closed-book vs closed-notes quiz Essay 1. This is a closed-book, closed-notes quiz. No reference material (including assignments and labs) will be permitted for use during the quiz session. 2. The quiz contains the following types of questions: * Short essay type 3. Place your answers in the space immediately following each question. Quiz Questions 1. What does MAO define? Defines how long a business can be without system or applications before having adverse effects on the mission of the business. 2. Define CSFs for a BIA. The success of recovering critical systems or application necessary in an event that interrupts the services of the business. 3. List four of the seven steps for a contingency plan based on the NIST 800-34 standard. Develop a BIA, develop a recovery strategy, preventive controls identified, test the plan and train individuals. 4. What is the objective of a BIA? To identify the critical and non-critical resources of a business. 5. In the seven domains of an IT infrastructure, list three things that should be included as CBFs. The System/Application Domain, The LAN Domain, and the WAN domain. 6. List at least two differences between BCP and a DRP plan. A BCP covers all units of the business while the DRP covers functions of the IT department only. A BCP contains strategy and incidents to be included and the DRP contains recovery steps and procedures. 7. Describe and list four elements of a BCP. Identify critical equipment necessary for the business mission. Identifying critical personnel necessary for the business to return to normal operations of the business. Conduct a BIA, determine the impact on the business if systems were unavailable. Maintenance and updating of the BCP as changes are made to the network. 8. What does a BCP program manager do? What are his or her duties? Take the leadership role as they are responsible for writing the BCP and conducting the BIA. 9. Describe and list two of the commonly used teams for a BCP. BIA- which is the business impact analysis- The impact a disruption of service would have on a business. DRP- Disaster recovery plan- plans to recover from a disaster resulting in a loss of business systems necessary for the business to operate normally. 10. Describe at least one element that would be in a recovery phase of a BCP plan. An Alternative site to set up business operations in the event of a lost site due to a disaster.

Comparing Minorities as Portrayed in My Name is Asher Lev, Joy Luck Club, and Black Like Me :: comparison compare contrast essays

Minorities in America as Portrayed in My Name is Asher Lev, Joy Luck Club, and Black Like Me        Ã‚  Ã‚   Conflicting values are a constant issue in society. In diverse civilizations minorities become out ruled by the majority. In Twentieth Century American culture there are many difficulties in existing as a minority. The books My Name is Asher Lev, by Chaim Potok, and the Joy Luck Club, by Amy Tan, portray the aspect of being torn between two cultures as a conflict for today's minorities. Black Like Me, by John Howard Griffin, examines the hardships for a minority by progressively revealing them. The events of the three authors' lives reflect how they portray the common theme of the difficulties for a Twentieth Century minority. My Name is Asher Lev demonstrates that the aspect of the protagonist being torn between two cultures is a difficulty for minorities in America. Asher Lev was torn between being an artist and his Jewish community. In the novel, Potok describes in detail the "feelings, dilemmas and questions [minorities] bump into while trying to obey their traditions and their passions at the same time" (Chaim). The main character, Asher Lev, chooses to be an artist and winds up having to separate himself from his life. He explains, "I am a traitor, an apostate, a self-hater, an inflicter of shame upon my family, my friends, my people; also I am a mocker of ideas sacred to Christians" (Potok 1). By choosing the life of an artist, Asher faces a life of continuous pain due to betrayal to his family. The protagonist's painting of the Brooklyn Crucifixion "raises disturbing questions about anti-Semitism, conflict between Christians and Jews, and the tension between artistic conventions and religious imper atives" (My Name is Asher Lev 2877). It contradicted everything his family had raised him to believe in. He never fits into society since he defies his people and mocks the majority in this painting. Asher describes how his double culture life is doomed. "Asher Lev . . . was the child of the Master of the Universe and the Other Side. Asher Lev paints good pictures and hurts people he loves" (Potok 348). Asher moves from the religious to the secular world in the course of the novel. This is because Potok's novels "assume the impossibility of existing in both the religious and secular spheres" ("Potok, Chaim" 339).

Historical Foundation of Inclusive Education Essay

Based on the book of Teresita G. Inciong, Yolanda S. Quijano, Yolanda T. Capulong, Julieta A. Gregorio, and Adelaida C. Jines entitled Introduction To Special Education, it was during the year of 1902 and under the American regime that the Filipino children with disabilities were given the chance to be educated. Mr. Fred Atkinson, General Superintendent of Education, proposed to the Secretary of Public Instruction that the children whom he found deaf and blind should be enrolled in school like any other ordinary children. However, the country’s special education program formally started on 1907. Mr. David Barrows, Director of Public Education, and Miss Delight Rice, an American educator, worked hard for this program to be possible. Mr. Barrows worked for the establishment of the Insular School for the Deaf and Blind in Manila and Miss Rice was the administrator and at the same time the teacher of that school. Today, the school for the Deaf is located at Harrison Street, Pasay City and the Philippine National School for the Blind is adjacent to it on Polo Road. During the year 1926, the Philippine Association for the Deaf (PAD) was composed of hearing impaired members and special education specialists. The following year (1927), the Welfareville Children’s Village in Mandaluyong, Rizal was established. In 1936, Mrs. Maria Villa Francisco was appointed as the first Filipino principal of the School for the Deaf and the Blind (SDB). In 1945, the National Orthopedic Hospital opened its School for Crippled Children (NOHSCC) for young patients who had to be hospitalized for long periods of time. In 1949, the Quezon City Science High School for gifted students was inaugurated and the Philippine Foundation for the Rehabilitation of the Disabled was organized. In 1950, PAD opened a school for children with hearing impairment. In 1953, the Elsie Gaches Village (EGV) was established in Alabang Muntinlupa, Rizal to take care of abandoned and orphaned children and youth eith physical and mental handicaps. In 1954, the first week of August was dec lared as Sight Saving Week. In 1955, members of Lodge No.761 of the Benevolent and Protective Order of Elks organized the Elks Cerebral Palsy Project Incorporated and the First Parent Teacher Work Conference in Special Education was held at the SDB. In 1956, the First Summer Institute on Teaching the Deaf was held at the School for the Deaf  and the Blind in Pasay City. In 1957, the Bureau of Public Schools (BPS) of the Department of Education and Culture (DEC) created the Special Education Section of the Special Subjects and Services Division. The components of the special program included legislation, teacher training, census of exceptional children with disabilities in regular classes, rehabilitation of residential and special schools and materials production. Baguio Vacation Normal School ran courses on teaching children with handicaps and the Baguio City Special Education was also organized in the same year. In 1958, the regional office of the American Foundation for Overseas Blind (AFOB) was opened at Manila. This foundation helped the DEC by providing consultancy services in the teacher training program that focused on the integration of blind children in regular classes and materials production at the Philippine Printing House for the Blind. In 1960, some colleges and universities started to offer special education courses in their graduate school curriculum. In 1962, the Manila Youth and Rehabilitation Center (MYRC) was opened. This center extended services to children and youth who were emotionally disturbed and socially maladjusted. In the same year, DEC issued Circular No.11 s 1962 that specified the â€Å"Qualifications of Special Education Teachers†. In 1963, the training of DEC teacher scholars for blind children started at Philippine Normal College. In 1964, the Quezon City Schools Division followed suit with the establishment of the Quezon City Science High School for gifted students. In the year 1965, the training program for school administrators on the organizations, administration and supervision of special education classes was started. In 1967, BPS organized the National Committee on Special Education. In 1968, the teacher training program for teachers of exceptional children was held at the Philippine Normal College for the next ten years and in the same year the First Asian Conference on Work for the blind was held in Manila. In 1969, classes for socially maladjusted children were organized at the Manila Youth Reception Center, the school for the Deaf and the Blind established in 1907 was reorganized into separate residential schools, and the Paaralan ng Pag-ibig at Pag-asa was established in San Pablo City. In 1970, the training of teachers for children with behavior problems started at the University if the Philippines. In 1971, DEC issued a memorandum on Duties of the Special Education Teacher for the blind. In 1973, the Juvenile and Domestic  Relations Court of Manila established the Tahanan Special School for socially maladjusted children and youth. In 1974, the First National Conference on the Rehabilitation of the Disabled was held at the Social Security Building in Quezon City. In 1975, the Special Subjects and Services Division was abolished. In 1976, Proclamation 1605 declared 1977 to 91987 as the Decade of the Filipino Child. In 1977, MEC issued Dept. Order No.10 that designated regional and division supervisors of special education programs. In 1978, the National Commission Concerning Disabled Persons, later renamed National Council for the Welfare of Disabled Persons through Presidential Decree 1509. In 1979, the Bureau of Elementary Education Special Education Unit conducted a two-year nationwide survey of unidentified exceptional children who were in school. In 1980, the School for Crippled Children at the Southern Island Hospital in Cebu was organized. In 1981, the United Nations Assembly proclaimed the observance of the International Year of Disabled Persons. In 1982, the Cebu State College Special High School for the Deaf, the Siaton Special Education Center in the Division of Negros Oriental and the St. John Maria de Vianney Special Education Learning Center in Quezon City were opened. In 1983, Batas Pambansa Bilang 344 enacted the Accessibility Law, â€Å"An Act to Enhance the Mobility of Disabled Persons b y Requiring Cars, Buildings, Institutions, Establishments and Public Utilities to install Facilities and Other Devices.† In 1984, the Labangon Special Education Center Division of Cebu City and the Northern Luzon Association’s Heinz Wolke School for the Blind at the Marcos Highway in Baguio City were inaugurated. in 1990, the Philippine Institute for the Deaf (PID) an oral school for children with hearing impairment was established. In 1991, the First National Congress on Street Children was held at La Salle Greenhills in San Juan Metro Manila. In 1992, the Summer Training for Teachers of the Visually Impaired started at the PNU. In 1993, DECS issued Order No.14 that directed regional offices to organize the Regional Special Education Council (RSEC). In 1995, the First National Congress on Mental Retardation at the University of the Philippines in Diliman, Quezon City, the First National Convention in Deaf Education in Cebu City, and the First National Sports Summit for the Disabled and the Elderly were held. In 1996, the third week of January was declared as Autism Consciousness Week. In 1997, DECS Order No.1 was issued which directed the organization of a Regional Special  Education Unit and the Designation of a Regional Special Education Unit and the Designation of a Regional Supervisor for Special Education. DECS Order No. 26 on the Institutionalization of Special Education Programs in All Schools was promulgated. The First Philippine Wheelathon-a-race for Wheelchair Users was the main event of the 19th National Disability Prevention and Rehabilitation Week. In 1998, DECS Order No. 5 â€Å"Reclassification of Regular Teacher and Principal Items to Special Education Teacher and Special Schools Principal Item† was issued. The La Union Special Education Center was opened in the Division of La Union. In 1999, the following events took place: the Philspada National Sports Competition for the Disabled in Cebu City; issuance of the following DECS Orders No. 104 â€Å"Exemption of the Physically Handicapped from Taking the National Elementary Achievement Test and the National Secondary Aptitude Test†; No.108 â€Å"Strengthening of Special Education Programs for the Gifted in the Public School System†; No.448 â€Å"Search for the 1999 Most Outstanding Special Education Teacher for the Gifted†; and the Memorandum No.457 â€Å"National Photo Contest on Disability.† The following DECS Orders were issued: No.11 â€Å"Recognized Special Education Centers in the Philippines’; No.33 â€Å"Implementation of Administrative Order No.101 directing the DPWH, the DECS and the CHED to provide architectural facilities for disabled persons in all state colleges, universities and other pu blic buildings†; Memorandum No.24 â€Å"Fourth International Noise Awareness Day†; and No.477 â€Å"National Week for the Gifted and the Talented.†

Role Of Human Resources Manager For The New Human Resource...

1. Introduction As the Recruitment consultant of this five-star hotel needs to find a suitable candidate for the role of Human Resources Manager for the new Human Resources Department that the hotel is about to create. The hotel is suffering many problems due to poor service in its four food beverage outlets. Apart from that, employee turnover is increasing and union disputes over pay rise and lack of employee development in hotel caused many issues. Without having a separate Human resource department to handle man power issues hotel’s management shows lack of interest to improve hotel standard. All the HR related work has been done by executive manager and he had to manage different six departments which caused these problems. Need to develop proper management procedures to overcome above issues in this hotel by the new Human resource manager. For that planning, organizing, Recruiting, Directing, controlling, implementing, and evaluating employee work force and human resource policies, programs, and practices. Should focus to improve new methods to retain staff to run smooth operation. 2. Position Description POSITION DESCRIPTION ï  ¶ POSITION IDENTIFICATION Title: Human Resource Manager Service Unit: Human Resource Level: Senior level Reporting to: General Manager Date Effective: March 2016 Position No: 00004 ï  ¶ PURPOSE OF POSITION To create a new organization s human resources department. Required duties include planning, organizing, recruiting, directing,Show MoreRelatedHuman Resource Managers And Od Practitioner1486 Words   |  6 PagesThe role of Human Resource Managers OD Practitioner is rapidly growing. Businesses are growing bigger and Human Resource Managers personals are in high demand, not to only be HR managers but to also take the role of an OD Practitioner. 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