English Segment 1 Study Guide - 1694 Words

Segment 1 Guided Note-taking Sheet I.Laughter Pun a. Definition Play in words b. Example Writing with a broken pencil is pointless Malapropism a. Definition misusing words ridiculously b. Example Listen to the blabbing brook Understatement a. Definition A figure of speech making a statement less or more important than it really is. b. Example Its sprinkling outside when its actually poring rain. Oxymoron a. Definition Words that conflict each other b. Example Chewy like a solid but juicy like a liquid Verbal Irony a. Definition When someone says one thing but means another. b. Example Saying Yeah, Right when you mean no Situational Irony a. Definition an outcome that turns out to be very†¦show more content†¦In a professional letter (Lesson 1, Reflect tab), the most popular type of format is the block format in which every line is left justified. 3. Professional letters contain two addresses. The first one is the return address; the second is the business. 4. The salutation of the professional letter is punctuated with a colon at the end. 5. After the body of a professional letter, the closing will include a signature followed by the sender’s typed name and address. 6. When a story is written in first person point of view, the reader often feels closer to the narrator because he/she shares his/her thoughts and feelings. 7. When a story is written in the omniscient point of view, the reader will have a variety of reactions to different characters because he/she knows a lot of information about all of them. 8. An author creates a fast pace in a story by using short phrases or sentences, as well as paragraphs. 9. An author creates a slow pace by using long, descriptive sentences; punctuation that makes the reader pause (such as comasShow MoreRelatedForeign Language Literacy And Its Effect On The Culture Of Cambodia1554 Words   |  7 Pageswas adopted from their neighboring countries and its former colonizer. 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They expressed that the most English instructors don t see themselves as a language structure police, andRead MoreReasons For Social Science Research Essay1201 Words   |  5 Pagesgiven a very concise definition of quantitative research as a type of research that is `explaining phenomena by collecting numerical data that are analysed using mathematically based methods (in particular statistics). The number of phenomena we can study in this way is almost unlimited, making quantitative research quite flexible. However, not all phenomena are best studied using quantitative methods. While quantitative methods have some notable advantages, they also have disadvantages. This meansRead MoreJob Search For A Job1372 Words   |  6 PagesJob hunting 1. Look good on paper. It s the person (i.e. the recruiter or hiring manager) who gets you the job, but it s the resume/cv that gets us the interview. Therefore, I still need to polish my CV and update it. Interview skills 1. SEARCHING FOR ROLES. Many jobs are filled before they are advertised. So I think it is important to use a range of different job searching techniques to increase my chances of gaining employment. It can show the employer that you want the job and interest inRead MoreReading Is A Dynamic Goal Of Education1525 Words   |  7 PagesTherefore, there are a lot of reading series that improves children’s reading proficiency, however, the Real Kids Readers are the greatest language arts curriculum based book series for preK-3rd grades that practices a significant phonics centered study. 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This interest has resulted in many studies being conducted centered on measuring, among other things, attitude towards money, financial risk tolerance (FTR) and the ability to convert knowledge into behavior. In particular, the focus for many research today concerns the ability for an individual to save for retirement over a period of time. Gale, Harris and Levine in their 2012 study pointed out evidence to support the claim that a relatively large portionRead MoreProstate Cancer : The Most Prevalent Nonskin Cancer1659 Words   |  7 Pages2012, an anticipated 241,740 new cases of prostate cancer will be diagnosed in the United States. Most frequently diagnosed age of men are 65 years or older, the numbers begin to increase at the age of 50. The American Cancer Society calculates that 1 in 6 men will be diagnosed with prostate cancer during their lifespan. (ACS, 2011) Prostate Cancer is the most common cancer involving men and the second leading cause of cancer death among American men. Medical specialists have been treating patientsRead MoreThe Role Of The Reading Specialist1827 Words   |  8 Pagesenhance instruction within content area learning and literacy competence, as well as identifying research initiatives, which have a profound impact upon teaching, and learning of reading and the language arts. Reading Comprehensive Exam Question #1 As a literacy professional, describe how you could encourage and support content-area teachers as they integrate literacy instruction in their content- area classrooms. What specific strategies would you include before, during, and after instructionRead MoreTo What Extent Can Organisational Culture Be Managed? Is Organisational Culture Critical to the Success of an Organisation?1417 Words   |  6 Pagesover-used and under defined (Preston 1993). Organisational structure is socially created and bounded by the values, stories, myths, rituals and ceremonies that is influential to the success of an organisation. However problems arise as to whether the studies of organisational culture can be created, measured or manipulated. This is distinguished through the borrowed concept of culture derived mostly from anthropology and sociologists. This theoretical notion underlines the danger, that the borrowed concept

Modernism Essay examples - 3205 Words

Modernism Modernism is defined in Merriam-Websters Dictionary as a self-conscious break with the past and a search for new forms of expression. While this explanation does relate what modernism means, the intricacies of the term go much deeper. Modernism began around 1890 and waned around 1922. Virginia Wolf once wrote, In or about December, 1910, human character changed. (Hurt and Wilkie 1443). D.H. Lawrence wrote a similar statement about 1915: It was 1915 the old world ended. (Hurt and Wilkie 1444). The importance of the exact dates of the Modernist period are not so relevant as the fact that new ideas were implemented in the era. Ideas that had never before been approached in the world of literature suddenly began emerging†¦show more content†¦Stepping outside of the box, they wrote what they perceived in their own minds to be reality. The readers in turn were given a new form of literature that was not written on the basis of beliefs that earlier had seemed indisputable. Not only were old belief systems disregarded, they were openly opposed. Even more surprising, the new thoughts were acceptable, and in turn provided an alternative route for thinking that had not formerly been considered. Anti-Realism is another feature of Modernism. This element included the use of myth and allusion in writing. Description was a prominent feature in literature before the Modernist period; writers had set the scene using an exactness that left little room for a readers imagination. With Modernism emerged the allusion, which meant that only certain aspects of the setting or scene were revealed. This provided freedom for the reader to think about what the author was presenting through the text. The work was created through the inner feelings and workings of the characters and the symbols hidden in the plot and setting. The way themes and points of view were selected went against the earlier convention also. Sigmund Freuds Interpretation of Dreams in 1899 opened the door to previously undiscovered value in the human unconscious. This led to a whole new emphasis of individualism in both the writer and the reader, who were given free reign to explore not only who a character wasShow MoreR elatedModernism : Modernism And Modernism901 Words   |  4 Pagesmoving from Modernism to Postmodernism. Modernism s birth is somewhat controversial but our text puts it at 1910. Paul Cezanne, who was closely tied with Cubism, has been credited as one of the fathers of Modernism. A lot was changing during this period which produced a slew of new styles such as, Post Impressionism, Symbolism, and Surrealism to name a few. Modernism thrived from the early 20th century until the period denoted by World War II at which point it fell out of favor. Modernism was characterizedRead MoreModernism And Modernism : Postmodernism And Postmodernism1632 Words   |  7 PagesModernism is what most people describe as what came before postmodernism. For this essay I will first be looking at what the meaning of modernism and postmodernism is and I will also be looking at the different factors of both modernism and postmodernism and why modernism has declined and has been rejected. I will also be researching on how modernism and postmodernism started and why it started and for this I will be looking at different characteristic of both modernism and post modernism and compareRead MorePost Modernism Modernism1876 Words   |  8 Pagesis looking at the world producing different knowledge in different ways and this different perspective come to be associated with their own concepts amp; theories. (Hatch amp; Cunliffe 2006) In my essay, I will use three perspectives which is modernism, symbolic interpretive and postmodernism and show their different views on the role of technology in organisations and why they hold them. Then, I will analyse each perspective to what they have to say on this issue and why do they say it. TheRead MoreModernism Movement : High And Low Modernism1277 Words   |  6 Pagesthem was more influential? An evident answer to these questions is through the exploration of Modernism movement: High and Low Modernism. World War I not only stimulated rapid advances in human technologies but also aroused new radical approaches to the political, industrial and social world. As consequences to these approaches, the ideology for â€Å"history and tradition† had been crucially challenged. Modernism is a movement with collections for activities and creations that explicitly rejecting the existedRead MoreModernism And Modernism Essay1885 Words   |  8 Pagesthey effected the period in which they were born. From doing this, we can show the impact of them effected not only in the sixties, but also today. The first genre of fiction that was born during these times was Postmodernism. Its predecessor, Modernism, also came from the events that were happening around the world, especially through the newfound interconnectedness with different nations through new technological communications, and through easier and safer travel. Through this, the world experiencedRead MoreModernist Modernism : High Modernism Vs. Low Modernism1944 Words   |  8 Pages Modern or Modernist? High Modernism vs. Low Modernism Damian Sun 1238719 University of Waikato â€Æ' Modernism was a movement that was developed during the late nineteenth century and early twentieth century. Modernism developed due to the changes happening in societies at the time. Around the late nineteenth century and early twentieth century there was a rise in the industrial society’s where there were advancements in technologies and machines, and a rapid growths in cities. This lead to aRead MoreThemes of Modernism859 Words   |  4 PagesThemes of Modernism The term Modernism refers to the shift in values and cultural awareness that appeared in the art and literature of the post- World War One period. Modernism showed that there had been a change since the previous Victorian period. The Victorian era and its literature showed a very optimistic outlook on life, but the new era of Modernism rejected this idea and chose to portray life to be extremely pessimistic. Many of the Modern writers showed the world and society to be in anRead MoreModernism Essay1103 Words   |  5 Pagesand the understanding of self. They explored the ideas of consciousness, alienation, and inner conflict within the mind, and asked important questions of the reader while testing the boundaries of the soul. Susan Gorsky, perfectly defines literary modernism, in her book Virginia Woolf In striving to present the rapid and often disturbing changes in their world, the writers of this era felt it essential to reform their means of expression. Poetry, Drama, and fictio n were subjected to intensive scrutinyRead MoreEssay on Difference of Modernism and Post Modernism931 Words   |  4 Pages Modernism and Post Modernism Have you ever wondered what the differences are between the modernism and post modernism? It seems like it would be easy to describe what they are by the words and what they are usually associated with. Yet, it’s actually a lot different then your thinking. Modernism is the movement in visual arts, music, literature, and drama, which rejected the old Victorian standards of how art should be made, consumed, and what it should mean. Modernists want the absolute truthRead MoreModernism Essay1349 Words   |  6 PagesModernism is characterized by the rejection of tradition. Creatives of the Modernist era questioned what came before, looking for fresh ways to interpret familiar subjects, rejecting historical themes while searching for a means to understand and communicate the present (Medina 1995). Furthermore, Belting (2003, 17) states Modernism embraced â€Å"all the crises and schisms of the modern world†. The key points of this paper will be ascertained through the eval uation of four European Modernist artworks

Net Widening Big Brother Is Watching You Free Essays

Privacy is a right that many Americans take for granted. Americans, for the most part, feel that they have privacy. But do they really? In order for one to achieve individuality and autonomy one must have privacy, which is the key factor. We will write a custom essay sample on Net Widening: Big Brother Is Watching You or any similar topic only for you Order Now For the rapid advances in technology, however, one exchanges their privacy. Should one happen to use a computer to use the Internet, for example, their level of privacy is decreased substantially as you open the door to social control. As Orwell says in 1984, â€Å"Big Brother is watching you. † Ever since the creation of the Internet, more specifically the World Wide Web, the government has utilized Orwellian tactics of surveillance. â€Å"Many parts of the Internet are still kind of like the raw frontier and the Government wants to stake its claim† (TechnoCulture). For instance, in December of 1995, news was released concerning the Government’s intention to fund another ten thousand closed circuit surveillance systems. Even though civil libertarians were assured this action had no sinister motive, responses from most were leery to say the least (â€Å"Big Brother†¦Ã¢â‚¬ ). This technology is very similar to that which Steven Mann, MIT computer specialist, uses. His â€Å"wearable wireless webcam† provides anyone logged onto his Internet home address live views of his daily routine. â€Å"The Internet is sprouting eyes. And ears. And vending machines, hot tubs, coffeepots, robot gardeners, and model railroads. The armada of devices plugged into the Internet, in fact, is transforming the network into a bizarre place that falls somewhere between George Orwell’s 1984 and Candid Camera run amok† (TechnoCulture). Intel currently uses the same technology for the cameras they sell for consumers to put on top of their monitors in order to be seen by others. This technology is inside your very computer monitor (â€Å"Eyes On The Net†). How do you know it’s not being utilized to oversee you? Is Big Brother watching you? â€Å"A year ago, there were only a few devices connected to the Internet that any person could freely use. But the number of devices is exploding. Uses for these things are as diverse as a person’s imagination. As devices have proliferated, imaginative applications of telepresence technology have attracted a huge following among rank-and-file Internet users. The implications of such devices have devastating potential† (â€Å"Eyes On The Net†). Another bit of a shocker is that Web pages can actually keep track of the Internet addresses of visitors. This intrinsically is a complete invasion of privacy. Just imagine someone else knows about every Web page you go to. So what? What’s the big deal? The big deal is that this infringement of privacy strips one of their individuality and autonomy. This form of social control can kill individuality. According to JM Balkin, â€Å"Each of us has both a public and private self; the public self we reveal to the world, and the private self we retain control over by withholding it from others. Our ability to provide or withhold aspects of our private selves preserves and constitutes our autonomy. The exchanges of private information, signal intimacy and trust, and their disclosure to third parties is usually thought of as a sign of betrayal† (Understanding†¦). Even if one is unaware of the infringement against them it will still harm their individuality because what you withhold from others is a part of what makes up your individuality. Once others know what you don’t want them to, your individuality is opened and destroyed (Understanding†¦). These violations are already presented in several businesses and educational institutions throughout America (â€Å"WARNING†¦Ã¢â‚¬ ). These violations produce what Edward Bloustein describes as â€Å"†¦a being that is not an individual. â€Å"A man compelled to live every minute of his life among others and whose every need, thought, fancy, or gratification is subject to public scrutiny merges with the mass and is deprived of individuality and human dignity. † (â€Å"Privacy as an†¦Ã¢â‚¬ ). When a collective conscience, in this instance the government, penetrates deeply into everyday affairs, what seems to be trivial can soon escalate into devastation. Privacy vi olations are no different from Nazi totalitarianism. In totalitarian governments, like Nazi Germany, the collective conscience can penetrate all relations between individuals. Such totalitarian governments have killed approximately 115 million people. Once America is filled with non-autonomous drones and a totalitarian stage is set, government genocide, massacres, and other mass killings could likely take place as well. No matter how extreme the possibilities, they must be looked at. Another example of social control is utilized widely on the Internet by the Government but is not as Orwellian as the previous examples. Internet censorship is a form of privacy invasion. The very essence of the Internet is absolute freedom. It’s a cyber-anarchy in which there is peace. However, buried within the Telecommunications Act of 1996 is a clause restricting indecent material from being transmitted across the Internet. â€Å"Note that this is indecent material, not obscene material. There is, in the legal sense, a difference. Obscenity, which is not protected by the First Amendment, must meet this three-pronged test: An average person, applying contemporary community standards, must find the material appeals to prurient interest. The material must depict or describe, in a patently offensive way, sexual conduct specifically defined by law. And, the material, taken as a whole, must lack serious literary, artistic, political or scientific value. That is the law’s definition of obscenity, and it is not protected by the First Amendment. It is illegal in all mediums Internet included. What we are talking about is indecency, which is a whole new ball game. These laws will criminalize material ‘available to a person under 18 years of age that depicts or describes, in terms patently offensive as measured by contemporary community standards, sexual or excretory activities or organs. ’ This is basically fancy talk for indecent material† (â€Å"Censoring Internet is wrong†). That is much broader than the three-pronged definition. It hypothetically includes anything from objectionable music lyrics to movie sound clips to drug store pornography. This is stuff that is all legal, although some of it to people 18 and older. Yet the bill labels it to be illegal to ALL when on the Internet. Whether in electronic form or in a magazine, the material is unchanged. Yet its restrictions change dramatically. While its intentions may be pure the government cannot be allowed to establish the precedent of censoring legal material in any medium at all (â€Å"Censoring Internet is wrong†). Once this happens, we are one step closer to George Orwell’s 1984, where not only computers, but thought as well, are regulated by the Powers That Be† (â€Å"Censoring Internet is wrong†). Now one must also look to the opposite end of the spectrum in all fairness. The technological advances may be worth the sacrifice, if there even is one. As a practical matte r, scientists and engineers see real advantages to telepresence. NASA routinely guides spacecraft millions of miles away, but the Internet offers rudimentary telepresence for the masses. Astronomers at the University of Georgia and three other southeastern universities now operate a 30-inch robot telescope on a mountain in Arizona without ever leaving their offices. Internet users can access government data buoys in the middle of the ocean to check local wind and wave conditions. Californians can now track stream-flow in remote rivers from instruments connected to the Internet. Anyone on the World Wide Web can access a battery of â€Å"weathercams† enabling him or her to actually see the weather. â€Å"Given the groundswell of interest, the day may not be so far off when people water their own plants from afar. Maybe they’ll even figure out a way to feed the cat and walk the dog via the Internet† (TechnoCulture). Does this technology have to be bad? Steven Mann stated: â€Å"Sometimes women ask me to give them a safe escort back to the dorm. If we really want safer streets, maybe we should distribute cameras like mine to everyone. In addition to having a little fun, wearable videocams could become personal safety devices† (TechnoCulture). In fact, this same surveillance technology has succeeded in trapping under-age drinkers and drug users on tape. Police have also used the technology to target local criminals. The video evidence has proven incontrovertible thus leading to swift punishment and safer communities. Just like anything of great responsibility, in the right hands this new technological era can bring forth much good, however, in the wrong hands can bring forth much peril. These advances bring societies closer to Orwellian ones but they also better the societies. If the abuse of this technology does indeed exist, all there is now is the speculation of such an activity. Hopefully it will stay that way. Is Big Brother Watching You? Works Cited Balkin, JM â€Å"Understanding Legal Understanding: The Legal Subject and the Problem of Legal Coherence† (1993) 103 Yale Law Journal 105-176. 1997. â€Å"Big Brother is watching you. † Nd. : n. pag. Online. Internet. 06 May 1998. Available WWW: http://malone. math. soton. ac/postgraduate/students/ Polton/December_1995. html Edward J. Bloustein. â€Å"Privacy as an aspect of human dignity – An Answer to Dean Prosser. † Philosophical Dimensions of Privacy: An Anthology, ed. Ferdinand Schoeman. Cambridge: Cambridge University Press, 1984) 177. â€Å"Eyes On the Net. † Home Page. Nd. : n. pag. Online. Internet. 06 May 1998. Available WWW: http://www. mitchell. net/article. htm Orwell, George. 1984 New York, Signet. 1949 â€Å"TechnoCulture Archive† Home Page. Nd. : n. pag. Online. Internet. 06 May 1998. Available WWW: http://www. mitchell. net/ant/article. htm â€Å"WARNI NG: Big Brother is watching you† Home Page. Nd. : n. pag. Online. Internet. 06 May 1998. Available WWW:http://www. diku. dk/students/ballerp/big-brother. html How to cite Net Widening: Big Brother Is Watching You, Papers

Report on Management Accounting

Question: The report gives an overview financial performance of two companies, namely The Pearl Company and Gulfa Mineral Water Company. Answer: Introduction The report gives an overview financial performance of two companies, namely The Pearl Company and Gulfa Mineral Water Company. The analysis of the financial performance is based on the findings of several ratios. The first part of the report shows the statement of cash flows of the Pearl Company. It also states the free cash flow which is available with the company at the end of 2015. The latter part of the report shows the financial analysis based on the various types of liquidity ratios and earning test ratios. Some of the important concepts for the rationale of comparing the ratios include computation of the financial ratios such as current ratio, quick ratio and interest coverage ratio. The report also highlights the important changes in the net income for the year 2014 in compare to 2013. The reason for this change has also been shown. Part 1 The statement of cash flows for the year 31st December 2015 has been illustrated below as follows: In the Books of Pearl Company Statement of Cash Flows as on 31st December,2015 Particulars Amount Amount (AED in millions) (AED in millions) Cash Flow from Operational Activity : Net Income 150 Add : Depreciation on Assets Balance on 2015 654 Balance on 2014 561 93 Less : Gain on Sale of Equipments -3 Increase in Current Assets : Closing Balance -1314 Opening Balance -1220 -94 Increase in Current Liabilities: Closing Balance 2015 532 Opening Balance 2014 481 51 Net Cash Inflow from Operational Activities 197 Cash Flow from Investing Activity: Net Purchase of Property, Plant Equipment : Closing Balance of Long Term Assets 2015 -1517 Opening Balance of Long Term Assets 2014 -1394 -123 Net Cash Outflow from Investing Activities -123 Cash Flow from Financing Activity: Cash flow from Debt Financing: Closing Balance of Long Term Liabilities 2015 1011 Opening Balance of Long Term Liabilities 2014 1001 10 Cash flow from Equity Financing: Closing Balance of Share Capital 2015 157 Opening Balance of Share Capital 2014 155 2 Dividend Paid (Balancing Amount) -24 Net Cash Inflow from Financing Activities -12 Net Cash Inflow Increase in the Current Year 62 Add : Opening Balance of Cash Cash Equivalent 29 Closing Balance of Cash Cash Equivalent 91 From the above prepared cash flow statement it can be seen that the first component calculated from the cash flow statement is net cash inflow from the operational activities. In order to compute this value the net income of the company has been considered and the changes in the depreciation in the in the value of assets is added along with it. The balance in the year 2015 was observed as 654 in the year 2015 and 561 in the year 2014. This shows a change of AED 93 million. Several other overheads such as gain on sale of equipments, increase in the value of current assets (both opening and closing) is subtracted from the net income value of the company. The Pearl Company has shown an increase in the opening balance of the current liabilities which was AED 532 million in the year 2015 to AED 481 million this is projected with an increase of AED 51 million in the cash flow statement. After performing all the necessary calculations based on the given data it has been observed that the ne t cash inflow from the operational activities is AED 197 million. (Larkin 2013). The second most important aspect in preparing the cash flow statement is computation of net cash outflow from the investing activities. In order to calculate this value the difference in the opening and closing balance in the opening and closing balance Net Purchase of Property, Plant Equipment for both 2015 and 2015 has been taken into consideration. It can be clearly observed from the given statement that the Closing Balance of Long Term Assets in the year 2015 was (1517) and Opening Balance of Long Term Assets in the year 2014 was (1394). Hence the difference of these two values which is AED (123) million is considered as the net cash outflow from the investing activities. (DimitrijeviĆ¡ 2015). In order to calculate the free cash flow available with the company the cash flow statement clearly shows the calculation of Net Cash Inflow from Financing Activities and Net Cash Inflow Increase in the Current Year. The calculation of the former value is based on cash flow from debt financing. In order to calculate this value the difference between the Closing Balance of Long Term Liabilities for the year 2015 and Opening Balance of Long Term Liabilities for the year 2014 has been taken into consideration. The respective difference of the values was observed as AED 10 million. This value has been further added with the net cash flow from the equity financing value. The closing balance of the share capital has been obtained as 157 in the year 2015 and 155 in the year 2014. This shows a difference of AED 2 million. The dividend paid amount is further subtracted as the balancing amount. Hence the Net Cash Inflow from Financing Activities has been calculated as AED (12) million (Barua a nd Saha 2015). For the purpose of calculating Net Cash Inflow Increase in the Current Year we need to use the following formula Net Cash Inflow Increase = Net Cash Inflow from Operational Activities + Net Cash Outflow from Investing Activities + Net Cash Inflow from Financing Activities = 197-123-12 = AED 62 million. In order to calculate the free cash flow amount available with the company we need to add Opening Balance of Cash Cash Equivalent. The value has been given as AED 29 million. Thus the Closing Balance of Cash Cash Equivalent is AED 91 million. Free cash available with the company = Increase in net cash inflow + Opening Balance of Cash Cash Equivalent = 62+29 = AED 91 million. (Farshadfar and Monem 2013). Part 2 The net income of the company on 2014 was observed as AED 6414305 and AED 4700594 in the year 2013. This shows an increase by 36.47% in the net income of the Gulf Mineral Water Company. This increase shows that the company was able to generate more sales in the year 2014 than in the year 2013. This is clearly stated by the increase in the revenue of the company. According to the given balance sheet data the sales in the year 2013 was AED 51485387 and it further increased to AED 62381921. Although the company had to bear higher amount of cost of sales the gross profit was also higher. This is the reason for higher net profit of the company in the year 2014. Workings: AED 6414305 - AED 4700594 = AED 1713711 Percentage change in net income = 1713711 /4700594 = 0.3647 = 36.47% The percentage of cost of sales is calculated on the basis total sales amount. It can be observed from the balance sheet of 2014 that the total sales amount on December 2014 has been AED 62381921 and cost of sales was AED 40642329. The percentage of cost of sales is observed as 65.15 % Workings: (40642329/62381921) x 100 = 65.15% (Brigham and Ehrhardt 2013) The rate of return on average assets (ROAA) is used to determine the profitability of a firms total amount of asset. This rate is often paid emphasis by financial institutions and banks and used to measure the financial performance of a company. It also states the ability of a company to use the available assets efficiently in compare to other industries. In the given balance sheet of Pearl Company, the total average asset for the year 2015 is given as 2177 and 2053 for the year 2014. In order to calculate the rate of return on average assets (ROAA) we need to divide the current years average assets with previous years average assets (Needles et al. 2013). Workings: ROAA = (2177 / 2053) = 1.06 % The rate of return on average shareholders equity is calculated on the basis of net income and shareholders equity. This particular tool is used to reveal the amount of net income return in terms of the total percentage of the value of shareholders equity fund (Beatty and Liao 2014). The net income of the company is observed as AED 6414305. The share holders equity of the company is observed as AED 51189197 for the year 2014. The rate of return on shareholders holders equity is calculated by dividing net income of the company by shareholders equity. The increase in the rate of return from the year 2013 to 2014 shows a positive increase from 2013 to 2014. The workings are shown below as follows. Workings: 2014 6414305/ 51189197 = .125 2013 4700594/44774892 = 0.104 The calculation current ratio, quick ratio and no. of times interest coverage is shown below as follows: Current Ratio In order to calculate the value of current ratio we use Current Ratio = Current Assets/ Current Liability 2014 2015 Current Assets = 1220 Current Liabilities = 481 Current Ratio = 1220/481 = 2.53 Current Assets = 1314 Current Liabilities = 532 Current Ratio = 1314/532 = 2.46 The decrease in the amount of current ratio in the year from 2014 to 2015 shows that the company is having lesser source of liquid flow of money. These sources of liquid money are generated from cash, cash equivalent, short-term investments, Accounts receivable, inventory and other assets. The computation of total current liability is based on liabilities share holders equity, accounts payable, accrued liabilities, and accounts payable to the company. The calculation current liabilities also include accounts payable. (Brigham and Daves 2012). Quick Ratio The quick ratio is calculated for the purpose of evaluating companys short term liquidity, and various obligations related to meet the short term liquid assets. This ratio is often referred as acid test ratio. It can be calculated by using two methods. In order to determine the quick ratio we need to consider the following formula: Quick Ratio = (Current Assets Inventory Prepaid Expenses)/ Current Liabilities Bank Overdraft* Note (*) Bank overdraft is generally excluded if the amount is payable on demand. 2014 2015 Current Assets = 1220 Inventory = 527 Current Liabilities = 481 Quick Ratio = (1220-527)/481 = 1.44 Current Assets = 1314 Inventory = 574 Current Liabilities = 532 Quick Ratio = (1314-574)/532 = 1.39 Similarly another method for the purpose of calculating the quick ratio is Quick Ratio = (Cash and equivalents +marketable securities+ accounts receivable) / current liabilities able width="638" 2014 2015 Cash and equivalents = 29 Accounts receivable = 600 Current Liabilities = 481 Quick Ratio = (29+ 600)/481 = 1.30 Cash and equivalents = 91 Accounts receivable = 605 Current Liabilities = 532 Quick Ratio = (91+ 605)/ 532 = 1.29 The interest coverage ratio of the company is calculated in order to determine the easiness the pay off the interest amount on the total outstanding debt of the company. The calculation is based on dividing the earnings before interest and tax with the interest expenses. Hence the formula used to calculate the interest coverage ratio is: Interest Coverage Ratio = Earnings before Interest and Tax (EBIT)/ Interest Expense Earnings before Interest and Tax = 231 Interest Expenses = 91 Interest Coverage Ratio = 231/91 = 2.5 times It is preferable for a company to maintain the interest coverage ratio more than 1.5. In this case we can clearly see that the company has been able to maintain the ratio 2.5 times, hence it can easily payoff the interest amount on the outstanding debt of the company. (Heikal et al. 2014). Based on the interest coverage ratio and other financial indicators for assessing companys performance such as current ratio and acid test ratio it can be stated that the company does not have the potential to the meet its long term debts. Although the ideal ratio for maintaining the interest coverage ratio is 1 times more than the standard ratio which is 1.5, the bank cannot finance the company to meet its long term obligations. It can be observed from the comparative balance sheet that Pearl company has been incapable of meeting the long term bank loan of the company which was AED 200 million in the year 2014 and same as AED 200 in the year 2015, this illustrates that the company has been to unable to pay off its long term loan and the total loan amount payable remained the same. (Iyer et al. 2014). Moreover it has been observed that the financial ratios are in the increasing trend, this shows the improvement trend of the company in terms of financial performance. It can be clearly seen that the current ratio of the company has decreased from 2.53 to 2.46 in the year 2015; this states the decrease in the firms liquid asset to pay off its liabilities. The acid test ratio also gives the projections about the inability of the company to meet its short term liquidity obligations has made an questioning impact on whether it will be able to meet the bank loan. In case of severe financial crunch, the company can look forward to incest its some portion of capital in the Government bonds, at a risk free rate as it will be the safest option for the company to exercise. The decision to invest in the shares of the company is dependent on average rate of return on shareholders holders equity. The share holders equity of the company for the year 2014 is observed as AED 51189197. The rate of return on shareholders holders equity is calculated by dividing net income of the company by shareholders equity. The increase in the rate of return from the year 2013 to 2014 has depicted an increasing trend and hence an investor may look forward to invest in the share of Pearl Company. Moreover from the data given in comparable balance sheet it can seen that the share capital in the year 2015 was AED 157 millions and AED 155 million in the year 2014, this shows an increment in the share capital of the company by AED 3 million. Hence from an investors point of view, it will be lucrative to invest in the shares of the Pearl Company. Conclusion The report shows the import aspects of the cash flow statement of the company by clearly stating the cash flow from operational activities, Cash Flow from Investing Activity, Cash Flow from Financing Activity and Net Cash Inflow Increase in the Current Year. The main objective of preparation of the cash flow statement was to compute the value of Closing Balance of Cash Cash Equivalent, which was observed as AED 91 million. The latter portion of the report clearly shows the declining situation of the company in terms of liquidly obligations and the ability to meet its long term debt. Despite of several financial downturns the shareholders have potential to gain from this company due to increasing return on shares and increasing share capital. Reference List Barua, S. and Saha, A.K., 2015. Traditional Ratios vs. Cash Flow based Ratios: Which One is Better Performance Indicator?. Advances in Economics and Business, 3(6), pp.232-251. Beatty, A. and Liao, S., 2014. Financial accounting in the banking industry: A review of the empirical literature. Journal of Accounting and Economics, 58(2), pp.339-383. Brigham, E.F. and Daves, P.R., 2012. Intermediate financial management. Nelson Education. Brigham, E.F. and Ehrhardt, M.C., 2013. Financial management: Theory practice. Cengage Learning. DimitrijeviĆ¡, D., 2015. The detection and prevention of manipulations in the balance sheet and the cash flow statement. Ekonomski horizonti, 17(2), pp.137-153. Farshadfar, S. and Monem, R., 2013. Further evidence on the usefulness of direct method cash flow components for forecasting future cash flows. The international journal of accounting, 48(1), pp.111-133. Heikal, M., Khaddafi, M. and Ummah, A., 2014. Influence Analysis of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and current ratio (CR), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange. International Journal of Academic Research in Business and Social Sciences, 4(12), p.101. Iyer, R., Peydr, J.L., da-Rocha-Lopes, S. and Schoar, A., 2014. Interbank liquidity crunch and the firm credit crunch: Evidence from the 20072009 crisis. Review of Financial studies, 27(1), pp.347-372. Larkin, Y., 2013. Brand perception, cash flow stability, and financial policy. Journal of Financial Economics, 110(1), pp.232-253. Needles, B.E., Powers, M. and Crosson, S.V., 2013. Financial and managerial accounting. Nelson Education.

A Short History of the Architecture Profession

A Short History of the Architecture Profession Architecture was not always thought of as a profession. The architect was the person who could build structures that didnt fall down. In fact, the word architect comes from the Greek word for chief carpenter, architektÃ… n.  In the United States, architecture as a licensed profession changed in 1857. Before the 1800s, any talented and skilled person could become an architect through reading, apprenticeship, self-study, and admiration of the current ruling class. Ancient Greek and Roman rulers picked out the engineers whose work would make them look good. The great Gothic cathedrals in Europe were built by masons, carpenters, and other artisans and tradesmen. Over time, wealthy, educated aristocrats became key designers. They achieved their training informally, without established guidelines or standards. Today we consider these early builders and designers as architects: Vitruvius The Roman builder Marcus Vitruvius Pollio is often cited as the first architect. As chief engineer for Roman rulers such as Emperor Augustus, Vitruvius documented building methods and acceptable styles to be used by governments. His three principles of architecture- firmitas, utilitas, venustas- are used as models of what architecture should be even today. Palladio The famous Renaissance architect Andrea Palladio apprenticed as a stonecutter. He learned about the Classical Orders from scholars of ancient Greece and Rome- when Vitruvius De Architectura is translated, Palladio embraces ideas of symmetry and proportion. Wren Sir Christopher Wren, who designed some of Londons most important buildings after the Great Fire of 1666, was a mathematician and scientist. He educated himself through reading, travel, and meeting other designers. Jefferson When the American statesman Thomas Jefferson designed Monticello and other important buildings, he had learned about architecture through books by Renaissance masters like Palladio and Giacomo da Vignola. Jefferson also sketched his observations of Renaissance architecture when he was Minister to France. During the 1700 and 1800s, prestigious art academies like École des Beaux-Arts provided training in architecture with an emphasis on the Classical Orders. Many important architects in Europe and the American colonies received some of their education at École des Beaux-Arts. However, architects were not required to enroll in the Academy or any other formal educational program. There were no required exams or licensing regulations. The Influence of the AIA In the United States, architecture evolved as a highly organized profession when a group of prominent architects, including  Richard Morris Hunt, launched the AIA (American Institute of Architects). Founded on February 23, 1857, the AIA aspired to promote the scientific and practical perfection of its members and elevate the standing of the profession. Other founding members included Charles Babcock, H. W. Cleaveland, Henry Dudley, Leopold Eidlitz, Edward Gardiner, J. Wrey Mould, Fred A. Petersen, J. M. Priest, Richard Upjohn, John Welch, and Joseph C. Wells. Americas earliest AIA architects established their careers during turbulent times. In 1857 the nation was on the brink of Civil War and, after years of economic prosperity, America plunged into depression in the Panic of 1857. The American Institute of Architects doggedly laid the foundations for establishing architecture as a profession. The organization brought standards of ethical conduct- professionalsim- to Americas planners and designers. As the AIA grew, it established standardized contracts and developed policies for the training and credentialing of architects. The AIA itself does not issue licenses nor is it a requirement to be a member of the AIA. The AIA is a professional organization- a community of architects led by architects. The newly formed AIA did not have funds to create a national architecture school but gave organizational support to new programs for architecture studies at established schools. The earliest architecture schools in the US included the Massachusetts Institute of Technology (1868), Cornell (1871), the University of Illinois (1873), Columbia University (1881), and Tuskegee (1881). Today, over one hundred architecture school programs in the United States are accredited by the National Architectural Accrediting Board (NAAB), which standardizes the education and training of US architects. NAAB is the only agency in the US that is authorized to accredit professional degree programs in architecture. Canada has a similar agency, the Canadian Architectural Certification Board (CACB). In 1897, Illinois was the first state in the US to adopt a licensing law for architects. Other states followed slowly over the next 50 years. Today, a professional license is required of all architects who practice in the US. Standards for licensing are regulated by the National Council of Architectural Registration Boards (NCARB). Medical doctors cannot practice medicine without a license and neither can architects. You wouldnt want an untrained and unlicensed doctor treating your medical condition, so you shouldnt want an untrained, unlicensed architect build that high rise office building in which you work. A licensed profession is a path toward a safer world. Learn More The Architects Handbook of Professional Practice by the American Institute of Architects, Wiley, 2013Architect? A Candid Guide to the Profession by Roger K. Lewis, MIT Press, 1998From Craft to Profession: The Practice of Architecture in Nineteenth-Century America by Mary N. Woods, University of California Press, 1999The Architect: Chapters in the History of the Profession by Spiro Kostof, Oxford University Press, 1977

Miohippus - Facts and Figures

Miohippus - Facts and Figures Name: Miohippus (Greek for Miocene horse); pronounced MY-oh-HIP-us Habitat: Plains of North America Historical Epoch: Late Eocene-Early Oligocene (35-25 million years ago) Size and Weight: About four feet long and 50-75 pounds Diet: Plants Distinguishing Characteristics: Small size; relatively long skull; three-toed feet    About Miohippus Miohippus was one of the most successful prehistoric horses of the Tertiary period; this three-toed genus (which was closely related to the similarly named Mesohippus) was represented by about a dozen different species, all of them indigenous to North America from about 35 to 25 million years ago. Miohippus was a bit larger than Mesohippus (about 100 pounds for a full-grown adult, compared to 50 or 75 pounds); however, despite its name, it lived not in the Miocene but the earlier Eocene and Oligocene epochs, a mistake for which you can thank the famous American paleontologist Othniel C. Marsh. Like its similarly named relatives, Miohippus lay on the direct evolutionary line that led to the modern horse, genus Equus. Somewhat confusingly, although Miohippus is known by over a dozen named species, ranging from M. acutidens to M. quartus, the genus itself consisted of two basic types, one adapted for life on prairies and the other best suited to forests and woodlands. It was the prairie variety that led to Equus; the woodland version, with its elongated second and fourth toes, spawned small descendants that went extinct in Eurasia at the cusp of the Pliocene epoch, about five million years ago.

Research Project Essay Example | Topics and Well Written Essays - 2500 words - 2

Research Project - Essay Example While conducting the research, it is important for follow certain code of ethics. First of all, honesty shall be maintained by prohibiting falsification or mispresentation of data. Any kind of biasness should be prohibited while designing, conducting, analysing and interpreting the results. Care should be taken to minimise errors throughout the process. Respect will be given to intellectual property and confidentiality of the respondents. That is why name and other details related to the participants will be kept confidential. Even respect will be given to social responsibilities while conducting the research. I am grateful to my institution and the Head of the Department for giving me the opportunity to conduct this research project on a topic that is so relevant in the contemporary context. I want to thank those people vehemently whose inspiration and influence have helped me to shape this research project. I acknowledge my indebtedness and gratitude to my mentor and teacher, who was a source of continuous inspiration and guidance and without whose support this research project would not have seen the light of the day. I also thank all my friends and faculty members who have helped me to complete this research project. The increase in the number of failures of the first year students at the university is a major cause of concern, both for the education system of UK and also for the universities. The primary reason to be attributed is the change in the learning environment. However, there are also other factors that are equally responsible for this deplorable situation and this paper aims to identify these factors with the help of primary and secondary research. Students undergo different transition phases in the course of achieving academic education. The journey begins at home and then gradually a child goes through different educational institutions like elementary school, high school, and

Annotated Bibliography Example | Topics and Well Written Essays - 750 words - 3

Annotated Bibliography Example It gave the reader insight into the issues regarding attention span, interest level and more. It covered children from ages preschool to fourth grade. Summary: This article chose books about cats as a theme to show how specific books can be used to teach literature. When children are interested in the literature chosen, they also are able to increase their reading comprehension. Summary: There were mass evacuation of Jews from many towns but the story of the Jews in Denmark is not always told. The author gives a fictionalized account of a true story through the eyes of a 10 year old and how her family helped her best friend’s family out of the country. Summary: This book was a delightful look at a variety of issues in using children’s literature. It provided the reader with ideas that could be used to identify children’s literature with a global picture. Ringrose, Christopher. â€Å"A Journey Backwards: History through Style in Children’s Fiction.† Children’s Literature in Education, 38.3 (2007): 207-218. ERIC database. Web. 18 July 2011. doi: 10.1007/s10583-007-9045-5 Summary: This article gave a history of the styles that have been used in children’s literary fiction. It creates an opportunity for teachers to understand what has been shown in children’s

Training and Development Essay Example | Topics and Well Written Essays - 500 words

Training and Development - Essay Example Companies that focus on building self-esteem in workers produces self-confidence, control and builds a stronger organizational culture focused on improvement. There should be a formal sign-off process that lists all of the store’s operations so that there is documentation that employees have been taught all of the critical systems in the store. This would include register operations, stock ordering, and any of their regular shop duties. This protects the company from liability and also provides a structure for all new hires so that everyone at the Flip Flop Shop is just as qualified as the current employees. Because customer service is so important at this store, decisions about service need to be made quickly and by people who understand buyer behavior. There should be a formal HR process that describes the marketing attitudes of buyers and how to appeal to their lifestyles and needs so that workers understand psychology and how to be social properly in order to gain more sal es. This could be measured by a performance appraisal process with certain criteria about service factors to make sure they are taught properly.

The Political Economy Of Democratic Decentralization Politics Essay

The Political Economy Of Democratic Decentralization Politics Essay Decentralization involves the diffusion of powers, as the term itself suggests that it refers to the distribution or devolution of powers, other than the State holding all of the decision making powers, decision making is distributed among the regional and local levels. This refers to the idea of local self-government and also to the idea of democratization. Democracy, gives out the idea of participation and through decentralization such participation can be increased, since it provides not only the State making all the decisions but gives the people at the lower levels to make decisions as well. In India, the idea of decentralization came into force with the passing of the 73rd and 74th Constitutional Amendment Act, provisioning the establishment of the Panchayati Raj Institutions and the latter for the establishment of urban municipal bodies. In the book Decentralization: Institutions and Politics in Rural India, Satyajit Singh and Pradeep K. Sharma mention the two Constitutional Amendments are the starting point to the movement towards decentralization. Along with this they acknowledge that the villages in India are characterised by caste oppression, unequal distribution of power, resources and opportunities and others leading to poverty, they fail in providing what could be the best form that could accommodate these characteristics, since democratic functioning of any institution cannot function well without the participation of the whole; and exclusion based on these terms may not provide a good form of decentralised governance. Decentralization basically relates to the shifting of power away from the State, since both Manor, Singh and Sharmas book presents the corrupt nature of the state, which are involved in rent-seeking, both deal with the diffusion and devolution of powers as providing for the deepening of democracy and taking powers away from the State, instead in this book the importance of the State is emphasised and focused on the failure of the local governments, mentioning that the personnel in the local levels are less qualified, they lack access to the resources. Out of seventy-five developing countries, sixty-three have opted for decentralization, India which have adopted decentralization Singh and Sharma point out that the decentralization which requires political, fiscal and administrative autonomy are lacking or underdeveloped. The article Keralas Decentralization: the idea in practice by Rashmi Sharma, mentions the adoption of PPC Peoples Plan Campaign in Kerala devised to increase participation of the people in local governments in civic and development duties and responsibilities for revenue administration and number of regulatory functions. However she points out that decentralized bodies were weak organisations and that panchayats faced personnel problem with their limited qualification, departmental hierarchy still in charge. The different levels of the local government were not allowed to help each other out, like in Kerala the district panchayats which were better staffed were not allowed to help the gram panchayat at times when it could not do on its own. Thus she provides that cooperation is missing among the local governments. Keralas decentralization was mainly characterised by politics. Though it was the most successful State in terms of the decentralization process, it failed mostly in providing for a separation of politics and administration, failure to do this created blocks. Politics played an important part in minimising the role of the decentralised bodies. Rashmi Sharma mentions that the plan could not be materialised due to the political holding then, however the plan was considered to be meaningful with the help of voluntary organisations like the KSSP Kerala Shastra Sahitya Parishad. Decentralization involves State governments too, they still act as the key factor in facilitating decentralization. As already mentioned, decentralization does not work free of politics and so the inability of the local governments to cope with the politics, States role is always recognised. Therefore, leading us to say that some form of centralisation is necessary for decentralisation. 1 Singh and Sharma, as well as Manor while focussing on decentralization refers to a top-down process of political, administrative and fiscal governance, whereby there is diffusion of such powers to the lower level organisations. While Singh and Sharma presents the idea of decentralization as a tool for some specific purpose of the State. The example they cite is of Pakistan where military leaders threatened by resurgence of national and provincial level democracy and also Nepal in order to counter Maoists decentralization or distribution of powers to local levels were adopted. Where Manor mentions from a political economic perspective that decentralization stands for fiscal transfers from top-down, where top position holders have control over the transfers, therefore mentioning the State. So, they do not really see decentralization as a successful form of governance, but Manor also goes to the extent saying that decentralization is likely to fail. Decentralization is to work at three levels: National, State and the local level, and in each level the institutions are further tiered. Satyajit Singh mentions democratic decentralization is best said to work through active citizenry and not representative democracy, this he mentions at the beginning of the book with his reference to the Athenian form of democracy, but later he contradicts himself saying that a representative form of democracy is important as higher levels usually the State determines the framework of the local participation i.e. people at the local and the representatives at the State or national level, this shows that in spite of having a decentralised form of government still what seems to be important is the role of the state, this just shows that though via 73rd and 74th amendments, decentralization has been asserted in India, still the power of the state prevails which is a centralised entity. Though the centralised state has been hailed as important, and the corrupt nature of the state has been exposed still decentralisation lacks that ability to gain full confidence and power of decision making. As in Kerala, even in West Bengal, political parties have hold over most of the village level panchayats, the LF (Left Front) has about sixty to seventy percent of the seats in the village councils.2 In West Bengal. Participation was required and recorded regarding budgets, accounts and when it was not recorded it was considered illegal. Villagers participation brought down costs of public projects, even though peoples participation compared to Kerala was less. Maitreesh Ghatak and Maitreya Ghatak provides that though such participation empowers the public to participate in the formulation and implementation of plan, still there exists a risk of the officials at the low level of lacking the expertise and the qualification to do that. Relating to the allocation of funds, the lower tiers have no say in it, this is done by the State Governments or the bureaucracy. They also mention the problems associated with decentralization that is of the lack of coordination between village level panchayat plans and also the plan prepared by the state government bureaucracy. The arguments that are presented in Singh and Sharmas book as well as that of Manor is not really inclined towards the success of decentralization, they have however provided how even when decentralization is sought still no complete decentralization can be brought about, certain centralising tendencies do exist. As Singh had mentioned decentralization being a tool for controlling insurgencies etc, so does Merilee Grindle mention that decisions for decentralization were driven by a pre-existing interests to which leaders were beholden (Manor). Referring to the developing countries, centralization were more preferred even though it led to the rural disempowerment, the reason was that the developing countries were mainly the newly independent countries and so a centralised rule was needed to prevent internal diversity from fragmenting the new nations. The rulers held the idea of local governments or decentralization in low esteem, for them national consolidation through centralized leadership was their main emphasis. He cited various examples; one was of India, where post independence period there was a clash of the Gandhian idea of local level self sufficiency and then Nehruvian idea of centralised State, however the food shortages of that time led to the adoption of a centralised rule, therefore local level bodies were deemphasised. More than focussing on what the advantages of decentralization could be they all have emphasised the disadvantages, like Manor through his political economy perspective provides that democratic decentralization is an arena of free market, having buyers i.e. the citizens and the sellers- the centralised authority, saying that the local governments increases the expenditure of the government and also in a course of time leads to system failure. In case where there exists a lack of State funds, the tasks are simply off loaded with the hope that the local governments would deal with it, which at times lead to systems failure. Decentralization is seen to have an economic edge, some countries who are dependent on taxes paid by their domestic population, or who depend on a certain domestic source of fund like Oil, they do not accept decentralization, whereas Marxists provide that decentralization is seen by few to further their own economic interests, in order to cultivate political support for enhancing regime legitimacy. They all provide a very negative connotation to the idea of decentralization, adding to this Manor provides an idea of Cote dIvoire that decentralization is directed to draw up local groups into the system of governance to let the electors do some of the governments dirty work. 3 Decentralization is seen to promote political realism, and also a politically stable and a stronger state. In terms of developmental tasks, decentralised bodies Manor says is not really effective since with the increase in participation because of democratic decentralization, expectations and demands of the people also increase. In the latter part of Manors book The Political Economy of Democratic Decentralization, he provides various details about local governments and what it provides, however on the idea of empowerment and reservation; he mentions that women in developing countries have still not received the participatory role. However he fails to acknowledge that in India which is one of the developing countries have provided for empowerment of women via thirty-three per cent reservation. Regarding the poverty reduction rule, he mentions that the this task should be given to the higher levels, since they would be more enthusiastic about redistribution, however again fails to acknowledge that the higher levels refers to the government authorities, and if the main cause of decentralization is thought of, then it is because of these authorities only that decentralization was brought about, since these authorities engaged in rent seeking and other corrupt practices. As such if poverty reduction programmes and its funds were to be given to the higher levels, then the level of corruption would be higher. Decentralization which is expected to facilitate community participation in development is said to increase voting, contracting etc but participation and the reason Manor gives are: Firstly, the authorities that are created through decentralization stand above the local level, and so they would not really be able to mobilise the masses. Secondly, the government authorities who are really the ones at the top levels of such programs find it difficult to gain the trust of the community. Such decentralised authorities instead create divisions instead of facilitating communal solidarity. Therefore in explaining decentralization and the devolution of power to local government, Satyajit Singh has basically provided local governments as being a weak institution, and Manor has the same view. Singh has provided that by devolution of powers decision making is given to illiterate and inexperienced persons, and though it stands for diffusion of power still States hold important decision making powers, and corruption by the state officials still persists. Therefore Manor in his book has given various reasons as to why developing countries have preferred centralised regimes more than decentralised ones, and the decentralised ones have been branded as weak organisations, lacking skills and the personnel lacking education and qualification. Both Singh and Manor held a negative view of the local governments, more focussing on the failures and weakness of the institutions with their weakness enhanced by the political parties functioning and their hold over sixty to seventy percent of the seats in the local governments. Thus, they present a weak version of the decentralised form of governance.

The Aspects of Criminal Justice :: Crime Justice Criminals Essays

The Aspects of Criminal Justice There are many different aspects of criminal justice policy. One in particular is the different theories of crime and how they affect the criminal justice system. The Classical School of criminology is a theory about evolving from a capital punishment type of view to more humane ways of punishing people. Positivist criminology is maintaining the control of human behavior and criminal behavior. They did this through three different categories of Biological studies, which are five methodologies of crime that were mainly focused on biological theories, Psychological theories, which contains four separate theories, and the Sociological theories, which also includes four different methods of explaining why crime exists. The last theory is about Critical criminology. Their goal was to transform society in a way that would liberate and empower subordinate groups of individuals. The Classical School of criminology was founded by "European legal authorities that thought crime was caused by supernatural forces" (DeKeseredy & Schwartz, 1996, p.155) preceding the 1700's. The catch phrase "The devil made him do it" was very popular because of the thought that people who committed crimes were sinners or people who didn't follow God. Those who didn't follow God were known as heretics and this following led to the connection of church and state where torture or execution could happen to anyone that the government thought to be evil or a part of witchcraft. Since the Middle Ages didn't have equal rights for all, women and the poor were usually the ones being prosecuted. With all of the problems of the times, the government found and made scapegoats out of these people, and blamed them of the troubles that were occurring. As DeKeseredy and Schwartz (1996, p.156) stated, "the most common way of determining guilt was through torture. It was a simple system: if you confe ssed, you were executed: is you did not confess, the torture continued until you died." This system of killing people was a well-respected way of running the criminal justice system. As time passed, the punishments turned away from inflicting pain on the body and turned more towards inflicting pain on the soul. This meant that imprisonment of long periods of time was going to take place of executions. A very important theorist in the Classical School of thought is Cesare Beccarria. He was a modest man who wrote an essay called On Crimes and Punishment.

Motivational Techniques

Motivationals methods in Switzerland MOTIVATIONAL METHODS THAT ARE MOST EFFECTIVE IN EMPLOYEE MOTIVATION Robert Gordon University – Business and Hotel Management School BA Hotel and Hospitality Management Course BS 3149 Research Methods for Business Students Module coordinator: Ms Heather Robinson Submission date: 9th April 2013 Student ID No. : 1219453 Word Count: 2008 1. TOPIC: Motivational methods that are most effective in hospitality employee motivation 2. QUESTION: What are the most successful methods to motivate restaurant employees in Switzerland? . ARTICLES ANKLI, R. E. , PALLIAM, R. , (2012). Enabling a motivated workforce: exploring the sources of motivation. Development and Learning in Organizations, 26(2), pp. 7 – 10 BASSETT-JONES, N. , LLOYD, G. C. , (2005). Does Herzberg's motivation theory have staying power?. Journal of Management Development, 24(10), pp. 929 – 943 ESKILDSEN, J. K. , KRISTENSEN, K. , and WESTLUND, A. H. , (2004). Work motivation and job satisfaction in the Nordic countries. Employee Relations, 26(2), pp. 122 – 136 LEE-ROSS, D. , (2005).Perceived job characteristics and internal work motivation: An exploratory cross-cultural analysis of the motivational antecedents of hotel workers in Mauritius and Australia. Journal of Management Development, 24(3), 253 – 266. STAMOV-ROSSNAGEL, C. , and HERTEL, G. , (2010). Older workers' motivation: against the myth of general decline. Management Decision, 48(6), 894 – 906. WHEELER, A. R. , BUCKLEY, M. R. , (2001). Examining the motivation process of temporary employees: A holistic model and research framework.Journal of Managerial Psychology, 16(5), pp. 339 – 354. OTHER SOURCES HERZBERG, F. , MAUSNER, B. , and SNYDERMAN, B. B. , 1959. Motivation to work. New York: Transaction Publishers. 4. RATIONALE The researcher believes that the topic selected is very significant for the restaurant and hospitality industry today and plays a key role in maxi mizing profit as motivating the workforce would further help in better service, food quality and even ability to retain customers up to a certain degree.According to Stamov-Rossnagel and Hertel (2010), the motivational factors depends on quite a wide range of possibilities, however one of them include the work environment, peers and the need to compete with the attainments of another worker in the same entity. These workers are motivated when they have the proper equipment desired for performing a specific task and are regularly updated with the latest equipment which would aid them in their tasks at work.When these workers feel that they are being monitored and are cared for by providing the equipment, proper working conditions, they inevitably feel the urge to perform better and are motivated. However, occasionally, the range of tasks in a job may not be as motivating as the particular task that the worker is interested in. Monitoring these tasks which motivate a worker should be specifically assigned to them to improve productivity. Managers should limit and avoid the use of any sort of cultural or ethical background about an employee while trying to judge the work or motivating him (Lee-Ross, 2005).Various western companies observed and practiced the approach of participative leadership and style of work which involved the decisions and views of every worker, which would indirectly rise their esteem and motivate them. Deference and responsibility are two highly important motivators. Individuals also have personal goals and if they are similar to those of the enterprise, then motivation is a very simple process. However, identifying the aims and goals of employees is mandatory to link it in a way to that of the organization and excel in revenues and market productivity.These individuals could bring up several innovative techniques and ideas, especially when they are at the prime of motivation level. Hence, the goals and aims of individuals matter largely in an enterprise for it to accelerate in the market. Temporary employees are a very common trend in today’s era where enormous multinational and private companies employee them specifically for reducing cost and being able to manipulate the schedule of the part time or temporary employees (Wheeler and Buckley, 2001).However, many private companies employee temporary employees and are expecting them to be motivated for the job. The full time workers also lose interest in explaining the part time workers about the work flow and the importance of following a systematic approach to every method and hence, the temporary workers do not feel the urge to perform better and accelerate in their position. The temporary workers are kept apart from the important decisions being taken in the organization and are isolated, especially in MNC’s such as McDonald’s Burger King and other various different fast food restaurants.However, this also implies to certain other casual restau rants which employs interns and other part time workers who as well are not motivated enough to put their efforts into the enterprise. The researcher explored the literature and identified the following few advantages of motivating people: 1. Creates an enthusiastic workforce 2. Enables the opportunity to resolve any confrontation within minutes and boost staff morale 3. Increases revenue of the restaurant . Eliminates the necessity of monitoring staff According to Eskildsen, Kristensen, and Westlund, (2004) women are more satisfied than men regarding job satisfaction, employees with higher level of education need not necessarily be more satisfied, but at time could even result to be the contrary. However, education level does not have an impact on intrinsic factors, whereas managerial positioned workers are more satisfied with their jobs.The Herzberg theory states that the motivational factors are divided into two main parts, the first known as the hygiene factors which are related to salary, working conditions and team work while the latter is related to motivational means (Bassett-Jones and Lloyd, 2005). Motivational means are based solely on 3 major factors, ability to exercise, opportunity to practice and feedback to self. These are explained in the book by Herzberg, Mausner and Snyderman (1959) which describe the hygiene factors offered by the employer simply as ‘KITA’ or kick in the ass, which does not motivate one but rather threatens them to work harder in a way.If one possess the ability to perform or has a skill such as communication, service, cooking etc. he/she will be aiming to achieve better goals in life. However, if the person does not have the equipment and other necessary means to practice his skills, he will not be able to perform to the best and would not be motivated. This later includes a feedback, which may not always come from a higher authority but even from self helps. These are the 3 basic necessities for motivation and is related to every industry. 5. AIMS: The aim of this research paper is to analyse the best method(s) for motivating restaurant employees in Switzerland. . OBJECTIVES: To review past and current methods of employee motivation To examine the difference between employee motivation methods in different restaurants in Switzerland To evaluate the most used methods applied by employers and their effectiveness 7. METHODOLOGY The researcher was enthusiastic about collecting primary data and is looking forth to setup a network for communicating between several restaurants in Switzerland regarding the motivational techniques widely used within the restaurant for backing up employees for further work.The research philosophy surfaced as realism as the methods and techniques are applicable in the practical life and need to be reviewed once again for a more clear vision. Deductive approach was the best suited style for this kind of research where the researcher evaluated different concepts and theories set ahead of him by different philosophers and psychologists studying the area of motivation of employees in any type of an industry and a mixture of both qualitative and quantitative analysis were both necessary in such a project.Qualitative analysis hung on the literature and journal articles and will also include the surveys spread throughout certain restaurants in Switzerland, and the researcher would later interview and question the owner of a famous Indian restaurant in Zurich, Switzerland which is known for motivating its employees to a very high degree and enabling them to monitor and manage a restaurant solo.The researcher will distribute a questionnaire amongst 30 different employees of several restaurants in Luzern and in Zurich and also to 3-5 different restaurant managers for feedback regarding the motivational methods and techniques abundant in the vicinity. The sampling technique is non-probability, purposive method and focuses on only a niche of the populati on. Calculating the results from both the employer and employee would enlarge the scope of research and present forward a more ransparent knowledge of motivational means applied. The Fredrick Herzberg theory of motivational and hygienic factors are quite relevant to this focus topic and go hand in hand with the ideas of the researcher. The practical world believes in money being a very heavy motivator and as well as job security, working conditions and benefits. The researcher claims it to be false and would like to prove it on paper. 8. DRAFT QUESTIONS My name is Ankit Sharma and I am a student of Business and Hotel Management School in Luzern, Switzerland.This research survey will give me concrete evidence towards my project, ‘What are the most successful methods to motivate restaurant employees in Switzerland’ and aid me in my Research and Methodology class. The questions will be regarding the factors that will motivate the employees in a restaurant oriented job and the answers will be kept anonymous and confidential and used only for research purposes. Questionnaire 1 What are the factors that motivate you to work? Name: Age: Sex:Nationality: American African European Asian Other 1) From a scale of 1 to 4, 1 being very satisfied, how satisfied are you with your job? a. 1 b. 2 c. 3 d. 4 2) What is the first feature you look at when accepting a job? a. Pay b. Work hours c. Type of job d. Location 3) Your average daily work hours ranges from: a. 6-7 b. 7-8 c. 8-10 d. 10+ 4) Which of the following factors motivate you? a. Money b. Special benefits c. New challenges daily d. Job security 5) What is your average monthly income? a.

buy custom How Visual Art Relates to Physics essay

buy custom How Visual Art Relates to Physics essay The visual arts have become the foundation for the fields of arts and sciences in the recent days. Painting, drawing, and sculpture are accorded wide recognition in many subjects, particularly in physics, while advanced technology has incorporated visual arts in printing, motion pictures, and graphic designs so as to come up with the latest illustration tools. The notion of visual art is clearly brought out and implemented in the book World of Art by Henry Sayre (Sayre 64). This book provides extensive information about different types of art. Sayre presents how critical thinking and science can be applied to the way one views things. The critical thinking allows one to compare two distinct pictures and determine the specific art elements used. This book also talks about the works in progress, representing how a piece of artwork begins and how it ends. Therefore, this book gives a clear discription of visual art and how people perceive it. This paper aims at examining how visual art relates and is used in physics in relation to the book World of Art. Physics and art are two related subjects that work consistently. According to the book World of Art, visual art brings out a clear picture of things and how they are observed by people. It describes what role such elements of visual art as lines, shapes, forms, space, color, and texture play in depicting things (Fazenda 17). The book discusses topics like the optics of the eye and camera, the distinct sources of light, holography and photography, color in paitings and printings. Physics contains a lot of different topics that relate to visual art, as it is brought forth by Sayre in the book World of Art. However, the major concepts that are clearly outlined are the concepts of light and sound, which are essential in both physics and visual art, as proved by Sayre. According to Sayre, light is one of the most significant elements of art because it determines how people recognize pictures and diagrams. According to him, a picture can be well identified through the presence of light (Sayre 82). In other words, the book clearly explains that the presence of light and contrast in an image determine whether the photo is taken at night or during the day, in the morning when the sun rises up, in the afternoon when the sun is hot, or in the evening when the sun sets (Johnson 101). Light also helps people determine the mood of the image; in the sense that it can be used to tell whether a person on the picture is happy or not. In other words, light is a way of communicating in arts. Thus, light is as important in art as it is in physics. Through light and sound, it is very easy to perceive the world. There are several means of communiation in science with most of them using the concept of either light or sound, or sometimes both (Gilbert and Haeberli 7). The soaring form of communication is art, and in most cases, arts employ light and/or sound as their expression medium. Just as it is put by Sayre, visual arts use light as well as sound to make the work of art evident. Thus, movies, ballet, and music videos, where computer graphics is employed, use both light and sound. Therefore, visual art is evident in many physically related fields. In addition, Sayre puts it clear in his book World of Art that visual art must employ critical thiniking so as an individual could compare one depiction with another using different components of art. One of the major elements used in critical thinking is light (Sayre 187). The way light is employed in an image can clearly determine what time the picture was photographed, therefore, giving a good comparison. Light can also tell the whether pattern of the picture. Moreover, in visual art, light can help a person perceive where the picture was taken, whether inside a house or outside (Grau 66). In physics, there is a profound examination of sound and light; and how the peoples ears and eyes detect them is not only rationally pleasant, but also significant to comprehend and intepret the world in which individuals live. All the phenomena that occur around people in the world and how individuals perceive them are determined by the presence of light and sound. The pictures given below (see Picture 1) clearly show how light and color are used in visual art and what impact they may have on the image and its spatial dimensions (Gilbert and Haeberli 8).Comprehending the physics of sound and light may also augment the appreciation and understanding of works of art and even motivate musicians and artists to broaden their knowledge of the subject (Fazenda 45). Consequently, understanding of some aspects of physics might improve their music and art production as well as inspire the artists to create something new. The same applies to physicists: they can also be inspired and motivated by the visual arts in their work. In fact, physics is just another word for nature if to translate the word Phusis from Greek, from which it was derived. This means that physics is the science that studies naturally occuring observable facts about energy, and the light is also a naturally occuring entity, which makes the concept of visual art evident in physics. According to Sayre, the work of progress, which refers to the beginning and ending of art, is another concept that is also present in physics. Just the way a diagram can be drawn right from the beginning to the end, from scatch to something significant, the same way physics defines things in nature (Johnson 101). Another important idea brought out by Sayre in World of Art is that through critical thinking and problem soliving, artists are able to come up with great artistic works (Sayre 312). The aspect of problem solving is very crucial at this point in the sense that it greatly contributes to innovations and technological advancements. For example, in the ancient days, people used to draw images using water paintings on canvas, but with time, oil paintings were introduced to solve the problem of the fast fading colors. The concept of problem solving has advanced visual art, which can be vivid from the new incorporation of form, lines, value, and texture, among others (Sayre 497). The same case is observed in physics, whereby physics is a science and there has been several advancements and modifications in the science field due to numerous innovations that are observed in the world today. And any advancement of a substance is triggered by the objective of solving a particular problem and making life easier (Gilbert and Haeberli 7). For example, through advancements of physics, people are now aware that light travels faster than sound. Therefore, problem solving is a very important concept in visual art, as perceived by Sayre, as well as in physics, as perceived by scientists. The last important factor is that color is also as essential as light in visual art because colors are used to differentiate images and act as an attraction factor in images. According to Sayre, colors are very powerful image developers. For example, when an image is drawn with a red color, it depicts youthfulness, energy, and action. The experts also state that blue color is the dominat color of furniture and paintings in bedrooms because it helps to relax. According to Sayre, green color mostly suggests hope, growth, and nature (Sayre 581). When yellow color is combined with red, it suggests swiftness and power of a particular object, for example, a car (Grau 112). Therefore, this eventful nature of colors help the artists develop attractive images and drawings that possess massive meanings. In the physical field, however, color and sound that people recognize do not rely on the physical, measurable incentive, but on the physiological response illustrated by psycho-physical limitat ions. These may include saturation, brightness, hue for color, and pitch, timbre for sound (Fazenda 99). Thus, it is clear that the concepts of visual art brought out in the World of Art by Sayre are evident in physics and are very significant components of physics (Sayre 167). Consequently, visual art and physics are consistent in all elemental functions and operations. Buy custom How Visual Art Relates to Physics essay

Crafting the Argument Essay from Beginning to End

Crafting the Argument Essay from Beginning to End Crafting the Argument Essay from Beginning to End Argument essays require more than research and writing skills to be effective. You need to be able to collect information, analyze the information for the argument, and form an argument based on research. To write an argument essay, you need to create an evidence based position on the argument and be able to write it clearly to convince the audience of your side. You need to make sure you follow the steps of essay writing by brainstorm, prewriting, outlining, rough draft, and revision. With an argument essay, you have additional steps to gathering evidence to support your position, creating your position on the argument, and disputing the other side of the argument. Start off strong The start of your essay, or your introduction, needs to be informing and attention grabbing. Essays need strong statements at the beginning in order to catch the readers attention. These strong statements are known as hooks. Hooks sound like their job, because their function is to draw in the reader. These openers need to be exciting and informing. Background information of your problem is need to help your reader understand the problem and why it is important. Any type of essays need a thesis statement. Thesis statement presents your position in an argument paper. Planning to stay focused Essays need to be planned to stay on point and not get off topic. Outlines can be a good way to help you focus on your argument and to cover your position completely. A good argument has three or more strongly developed claims. Claims are statements you make to support your argument. Each claim needs to be backed up by evidence. Evidence can be found in the books and articles where you find your support for your position. The other side of the argument A strong argument addresses the other side of the argument. You have to be able to address their position and show that it is wrong. The best argument is what that is proven by your evidence it is right and the other side is proven to by wrong. Finish strong Now you have opened your argument, proven your argument, and disproven the other argument then the next step is to finish your essay strong. You need to restate the importance of your issue, not just the issue. Tell your audience why they need to take action. Explain to them what the world is like if they do not take action. Essays need good closure in order to end your argument well. If these steps are overwhelming to you, you can always reach out to Master Essays. We have a number of services to help you along the way and can be reached at 1-800-573-0840.

Rousseau's Social Contract and John Stuart Mill's On Liberty Essay - 1

Rousseau's Social Contract and John Stuart Mill's On Liberty - Essay Example Mills differs with Rousseau regarding the fundamental basis of freedom, by arguing that individual rights grant man freedom, and by extension makes the society free. On his part, Rousseau argues that individual rights make an individual a slave of oneself, by making him obey his self-desire (Rousseau, 56). This way, there is no accumulation of private property, which ends up creating insecurity, considering that an individual holds more at the expense of others, who are in turn compelled to take away what the individual is not using (Rousseau, 22). Rousseau also argues that it is through the submission of individual rights, that order is created in the society since the submission of individual interest for the sake of upholding general interests of all ends-up creating a legitimate society. Rousseau, therefore, concludes that an individual’s duty to the society supersedes all the other interests, including the interests of oneself. Therefore, liberty is beneficial when it is operating in the realm of the whole society, as opposed to when it is operating within the zoning of an individual right since it ends-up making the individual a slave of himself (Rousseau, 36). On his side, Mill observes that liberty is beneficial, since it enables the creation of a healthy society, with good citizenship and absolute freedom for mankind (Mill, 16). Even though he agrees with Rousseau that the liberty of man need to be regulated, he differs with him, in arguing that individuality should not be suppressed and exchanged with the duty to community, since individuality is the basis of retaining the basic rights of individuals, which in turn prevents an individual from being dominated over by the tyranny of the majority (Mill, 22). Therefore, individuals should be allowed to pursue their desired ends without any interference, barriers or obstacles from either the society or the government, since it is this pursuit of individual’s desired ends that creates happines s to the individuals, and thus leads to a productive and civilized society.     

IT Infrastructure and IT Sourcing Case Study Example | Topics and Well Written Essays - 3750 words

IT Infrastructure and IT Sourcing - Case Study Example has been operating since 2001. The main service provided by Anime International is an online retailer of Japanese Animation related products to customers worldwide from orders placed online at http://store.animeinternational.com. Products distributed include: Dvds and Music; Manga and Books; Toys and Figures; Art Work; Cards and Games; and other merchandise such as accessories, calendars and even kitchenware. The company sells over 10,000 diverse products in the anime genre. Anime International caters to the multimedia consumer, offering specialised downloads such as wallpapers and avatars (used in Internet forums, emails and online gaming). This diversity in product, design and orientation allows Anime International to offer consumers a wide variety of the most popular anime titles through E-commerce purchases. Operating largely as a business-to-consumer (B2C) online retailer, Anime International forms a part of the supply chain in the growing Japanese animation merchandising industry, typically second or third tier. IT Infrastructure and IT sourcing is a strategic issue for the growth and expansion of the Anime International in this competitive global market scenario. ... This diversity in product, design and orientation allows Anime International to offer consumers a wide variety of the most popular anime titles through E-commerce purchases. Operating largely as a business-to-consumer (B2C) online retailer, Anime International forms a part of the supply chain in the growing Japanese animation merchandising industry, typically second or third tier. IT Infrastructure and IT sourcing is a strategic issue for the growth and expansion of the Anime International in this competitive global market scenario. A comprehensive and appropriate strategic initiative at the right time can be very valuable for the business performance of the company. It is very necessary in the context of Anime International to maintain a standardized infrastructure and balanced IT sourcing strategy. This would ascertain the efficiency and the effectiveness of the company in this competitive world. There is also need for well managed and adaptable infrastructure which provides push for strategic goals, organizational competitiveness and overall performance of the company. The strategic decision to allocate funds and encourage development of IT infrastructure and IT sourcing will add great value to the existing business of Anime International. In this paper I am going to examine the positive potential benefits which can be estimated under extensive study of th e role of IT infrastructure and IT sourcing, under well planned and calculated scientific methodology to assess the performance level of Anime Inc. the findings are based on case study based on questionnaire approach and qualitative analysis. Topic 1-IT Infrastructure: The IT consideration needs to take fresh approach with regard to infrastructure in evolving a strategic

My Childhood in Budapest Essay Example | Topics and Well Written Essays - 500 words

My Childhood in Budapest - Essay Example Because my mom and dad were interested in art, they enjoyed going there because of the Museum of Fine Arts and the Palace of Art, both of which were located nearby. It was probably going to these places so many times that sparked my own interest in artistic works. I may not have followed the career path of an artist, but I do enjoy making some sketches whenever I can. Another reason why Heroes’ Square is so special to me is that I first became accustomed to water at the Szà ©chenyi thermal baths. It took a little while to get used to the water, which was warm due to hot springs. The Danube Promenade was another area that I used to frequent quite a lot growing up in Budapest. My parents mostly liked to enjoy a coffee at one of the many cafes located alongside the river, but I preferred to enjoy the view of the water. One memory that I have in particular is me trying to outrun boats while I was on the sidewalk. Occasionally my parents would be so kind as to purchase a tram ticket so that we could all see the stunning views of the river winding through the city. Perhaps the most significant memory of my childhood was visiting the Buda Castle because of the history and tradition associated with this building. Although I was young and could not understand the context, I knew that his castle was an important part of Hungarian culture, and as a young Hungarian, it was my duty to learn about its history. The architecture was extremely detailed; however, the statues of mythical creatures freaked me out somewhat due to their ghastly appearance. The castle looked especially fantastic at night, and there was one occasion on my birthday where I remember witnessing the stunning views of the castle at night. Even though I have rarely been back to Budapest since I left, the city still holds a special place in my heart because I feel that I have connections there that are both physical and emotional.