Why is it important for managers today to be entrepreneurial Essay

Why is it important for managers today to be entrepreneurial - Essay Example The world is witnessing competition in every corner and at every scale. The globe revolves around money. Money is the game changer and for that matter the business and economic arena is expanding every day swiftly. Now money is not only dealt with at organizational level, instead it has seeped into the lives of individuals. That means that in this twenty-first century, an individual can be an organization in itself given he/she is creative and capable enough. Such individuals are called entrepreneurs who are replacing managers. Whether this new trend could be successful depends on certain skills required that form the prerequisite of booming businesses. How similar are entrepreneurial skills similar to managerial skills would determine whether these two are contradictory or complementary in an organization. To start off with, the terms entrepreneur and manager need to be defined separately. According to the Merriam-Webster dictionary, an entrepreneur is that individual â€Å"who org anizes, manages and assumes the risks of a business or enterprise† or â€Å"one who organizes a new business venture in the hopes of making a profit. On the other hand a manager is â€Å"a person who conducts business or household affairs and does the job of management.†... This is because it is believed that only entrepreneurs with their skills of â€Å"creativity, intuition, goal-oriented, responsibility, self-confidence, independence, optimism, discipline and fantasy† can come up with possible solutions to the problem of poverty, unemployment and environmental hazards.(Papulova & Makros 2007). For managers, the required and basic skills are technical, interpersonal, conceptual and communication. These are the pre-requisites for having a healthy relationship with the leader and subordinates of the organization. If the manager fails to do so, the organization will also be deemed to fail. It would mean that the core of the organization is corrupt. Managers need to be prepared for the best and worst case scenarios. They have to play the role of entrepreneurs when at the peak of success or on the verge of tipping over. There are a few traits that should be present in both managers and entrepreneurs simultaneously. The interpersonal roles of figureh ead, leader, liaison, information roles of monitor, disseminator, spokesperson and the decision making role of entrepreneur, disturbance handler, resource allocator and negotiator need to show face at the right time. (Papulove & Mokros 2007). There are five stages of growth of an organization where the founder/leader needs managerial and entrepreneurial skills. The first phase that is pre start-up phase requires relevant knowledge of setting up a business, demand of the market and one’s own abilities. To be successful in this competitive world, one needs to have a new and unique idea at the initial phase. That certainly requires entrepreneur skills because rigidity is just not acceptable at this stage. The second phase is the survival stage. This is a

Effect of culture in business Essay Example for Free

Effect of culture in business Essay 1. A growing number of Americans work for foreign-owned firms in the United States. Do you think that these American employees are being influenced by the foreign owners approach to management and the culture of the country of the owner? Because of globalization, businesses are open to do business in new markets and improving profits. Also because of globalization, companies are faced with different cultures, religion and norms. For a company to do business in another country, a manager needs to understand the differences associated with the host country. Globalization is defined as this interdependency of transportation, distribution, communication, and economic networks across international borders (Gibson, Ivancevich, Donnelly, Konopaske, 2012, p 57). Each firm has their own organizational culture. According to Hellriegel, Slocum and Woodman (2001), organizational culture represents a complex pattern of beliefs, expectations, values and behaviors shared by organizational members. The knowledge of the culture in which an employee is working is crucial. In a dynamic and fast changing environment the inter and intra organizational behavior changes the productivity and growth trends (Chaturvedi, 2002). Because of the organizational culture most foreign-owned firms will tend to impose that culture on their employees. Just like U.S. companies settling abroad, foreign-owned companies will face some difficulties operating in a country with different culture. Based on Hofstedes research, which studies how values in the workplace are influenced by culture, four dimensions have been identified as explaining: Uncertainty avoidance: degree to which people are comfortable with ambiguous situations and with the inability to predict future events with accuracy (Gibson et al., 2012, p 69). Masculinity-Femininity: A culture that has a high masculinity orientation tends to emphasize on dominance, assertiveness, and interdependence. A culture with tendency of femininity orientation will emphasize more on interdependence, compassion, and emotional openness. Individualism-Collectivism: Tendency of a cultures norms and values to emphasize on satisfying individual needs or group needs (Gibson et al., 2012, p 69). Power distance: Degree to which members of a society accept differences in power and status among themselves (Gibson et al., 2012, p 69) Because each culture fits differently in the four dimensions, a foreign-owned firm will keep its own culture as it will be easier to deal with than having different organizational cultures in each country it operates. Americans who work for those companies are indeed influenced by their approach of management. 2. Assume that you want to develop your global skills so that you can pursue international assignments with your company. Identify five skills that you would want to develop and describe how you would go about improving these skills. Globalization is defined as this interdependency of transportation, distribution, communication, and economic networks across international borders (Gibson, Ivancevich, Donnelly, Konopaske, 2012, p 57). Managers are more and more in contact with different cultures. According to HRMagazine (2012), business skills, clture and customs skills, geographic, political and economic skills need to be developed. Based on Gibson, Ivancevich, Donnelly, Konopaske (2012), the five main skills are: Global strategic skills: knowing how the economy (i.e. global financial markets), politics (i.e. foreign affairs, international law) are good ways for managers to know how to conduct business in another country. Team-building skills: Companies require more and more that their employees know how to work as part of a team. Team-building is a way to have more done more efficiently. A manager should know how to delegate work and know what each team members can or cannot do. Organization skills: It is important to know how employees react to certain management approach. McGregors motivational theory X and Y provides management approaches that can apply to motivate employees. Communication skills: Communication is essential when working abroad. It is imperative that a manager or employee be able to communicate with peers and superiors effectively. Transfer of knowledge skills: Learning about a practice, technique, or approach in one country that can be transferred elsewhere is a skill that managers can apply on a regular basis (Gibson et al., 2012, p 62). 3. Describe the attitudes a manager would need to be successful and effective in managing in India, China, and Saudi Arabia. A manager would need to have the same basic skills in order to a successful and effective manager in India, China, and Saudi Arabia. According to Gibson, Ivancevich, Donnelly, Konopaske Strong technical skills Good language skills Strong desire to work overseas Knowledge of the culture Well-adjusted family situation Spouse support Behavioral flexibility Adaptability Good relational ability Stress management skills According Goodall and Warner (2007), a manager who wants to work in China would need to be: Open-minded to the culture shock. Desire to learn the language and culture. Good communication skills. Strong organizational commitment: Think not what your company can do for you, but what you can do for your company (Goodall et al., 2007, p 13). In China, it is hard to retain employees due to the competition of labor. China does not have enough skilled labors and is experiencing tremendous growth economically. To be an effective manager, one should be able to retain employees and adapt to the culture in order to not lose such precious asset. According to Bhuian, Al-shammari, Jefri (2001), a manager needs have a strong organizational commitment, strong desire to work with foreign assignment, and especially good communication skills in order to work in Saudi Arabia. Trainings should be available to the expatriate manager. Gibson et al. identified three steps: Predeparture, which helps the manager prepare for the culture shock. Overseas Assignments, which is to help the manager ease into the culture. Having a mentor or a guide to introduce him or her to the culture. Repatriation, which is helping the manager adjusting back to his own culture when returning from assignment. References Assess-and improve-your global skills. (2012). _HRMagazine, 57_(8), 79. Retrieved from http://www.shrm. org/countryguides Bhuian, S. N., Al-shammari, E. S. and Jefri, O. A. (2001), Work-related attitudes and job characteristics of expatriates in Saudi Arabia. Thunderbird Intl Bus Rev, 43: 21-32. doi: 10.1002/1520-6874(200101/02)43:13.0.CO;2-B Chaturvedi, A. (2002). Organizational behavior. _Finance India, 16_(4), 1482-1484. Retrieved from http://search.proquest.com.ezproxylocal.library.nova.edu/docview/224360708?accountid=6579 Gibson, J.G., Ivancevich, J.M., Donnelly, J.H., Konopaske, R. (2012). _Organizations: Behavior, structure, processes_ (14th ed.)_._ New York: McGraw-Hill. Goodall, K.L.N., Warner, M. (2007). Expatriate managers in China: The influence of Chinese culture on cross-cultural management. _Journal of General Management._ Retrieved from: http://www.jbs.cam.ac.uk/research/working_papers/2007/wp0701.pdf Hellriegel, Don, Slocum, John W. Woodman, Richard W.; Organizational Behavior, South-Western Thomson Learney, 2001, pp 671.

Genealogy of Alfalfa :: Plants Environment Planting History Essays

Genealogy of Alfalfa In this paper on the genealogy of alfalfa I will begin by telling you about the background and history of alfalfa in the United States. Secondly, I will tell you about the different sources of alfalfa germplasm. Next, I will talk about different studies and experiments that have been done to diversify the breeds of alfalfa. Finally, I will tell you about the genetic makeup of alfalfa and what distinguishes it from other popular plants. Alfalfa otherwise known today as the â€Å"Queen of Forage† is thought to have originated in Iran over 2,400 years ago. It was the only forage crop that was cultivated before recorded history therefore the history of its origin isn’t one-hundred percent accurate. The first attempt to grow alfalfa in the United States was recorded in Georgia in the year 1736. The introduction of alfalfa to California came first by Spanish settlers and later by Europeans. The Europeans were headed to California during the gold rush. They obtained alfalfa seed when sailing around South America. Alfalfa flourished in the western states because of its favorable climate. Because alfalfa has a good yield, is palatable, and has a high value of nutrition. Word spread and so did the planting. Alfalfa then spread eastward to the Midwestern states. The distribution of alfalfa to states east of the Mississippi river was a failure due to its acid soils, plant disease, and humidity. Most of the genetic diversities of alfalfa come from nine germplasm sources. These nine germplasm sources are M. falcate, M. varia, Turkistan, Flemish, Chilean, Peruvian, Indian, and African. According to Barnes, Bingham, Murphy, Hunt, Beard, Skrdla, and Teubar â€Å"M. falcata has orange-yellow flowers and an early fall dormancy therefore it is known to have a heavy first cutting and a light second cutting. It also has some bacterial wilt and foliar disease resistances. Strains were usually classified as M. varia because they had variegated flower colors and variable pod shapes. M. varia sources were introduced to South Dakota in 1907 as seed from a single hybrid plant found in Russia. These sources are winter hardy, more vigorous than M. falcata and are susceptible to bacterial wilt. Turkistan alfalfas have been described as poor seed producers, susceptible to leaf diseases, and resistant to many insects and crown and root disease. They vary in winter hardiness from moderately hardy to hardy.

Endicott College Essay

Even before the end of the academic year, high school students are excited to choose universities and campuses where they want to continue their tertiary education. There are many reputable colleges and universities out there, but among those which stand out is the Endicott College. Background/History In 1939, just before World War II and towards the end of the Depression, a couple considered starting a college that would cater to educate women so that they could have access to greater independence and would be given the chance for an enhanced position in the workforce. Although this idea was considered radical during the time, the husband-and-wife team of Dr. Elanor Tupper and Dr. George O. Bierkoe made their vision a reality (Endicott College, 2009). The Commonwealth of Massachusetts handed the first charter to the College in 1939. Five years later, the Commonwealth approved the granting of degrees in Associate in Arts and Associate of Science. And in 1952, the New England Association of Schools and Colleges recognized Endicott (Endicott College, 2009). The first batch of students at Endicott College was consisted of only 20 students, who graduated in 1941. In the present, Endicott College accommodates more than 1,700 undergraduate students, 100 students in Mexico and Madrid, and 600 other students in the School of Graduate and Professional Studies. This only shows how the number of students at Endicott has grown over the years. In addition, Endicott has also made changes in the curriculum for its students to better suit the need of the students. The curriculum now includes developments in world trade and technology (Endicott College, 2009). As such, Endicott now offers a range of choices for the students. These are Bachelor of Arts, Bachelor of Science, and Bachelor of Fine arts degrees. In 1996, Endicott added Master in Education. Moreover, the college now offers Elementary Education, Montessori Education, Arts and Learning, Reading and Literacy, Special Needs, Integrative Education, Training and Organizational Management in Hospitality, and Organizational Management. In 2001, Master of Business Administration was added into the curriculum. Endicott makes sure that it offers its students a wide range of choices that can provide them with a degree and experience that can help them in making future decisions. The enriching programs at Endicott have attracted students and adult learners (Endicott College, 2009). Aside from the growing number of students and the number of degrees offered, the Endicott campus has also grown to accommodate students and new buildings. The 200-acre campus in Massachusetts include classrooms and living quarters, athletic facilities, activity centers, conference centers, and state of the art technology (Endicott College, 2009). Endicott desires to â€Å"instill in students an understanding of and appreciation for professional and liberal studies. † In line with this, the College wants students to recognize the importance of â€Å"learning by doing†; this serves as Endicott’s hallmark and philosophy. Its students are known for integrating theory and practice in studies. Also, the College is known for the practice of connecting experience from within classrooms and off campus through internships. Furthermore, Endicott envisions its students to become appreciative of the College’s cultural diversity, community service, ethical and moral values, and international awareness. Endicott also exerts efforts to maintain the positive changes that students exhibit from studying in the College. These are self-confidence, lives that are open to change, technological competencies and stronger professional skills (Endicott College, 2009). Cost Students at Endicott are categorized as full-time or part-time. Full-time students are those enrolled for twelve hours or more of credit every semester. Part-time status applies to students who are enrolled for eleven hours of credit. Only full-time students pay $500 as continuation deposit by the 1st of May. Other costs include; $50 for the processing of a student’s application; $760 for student health insurance annually, which is mandatory; $200 for graduation fee, which includes the preparation of diploma, yearbook, cap and gown, etc. For each year, the students pay $18,752 for tuition for new students while returning students pay $17,748. Housing may range from $6,520 to $1,500 annually. Endicott also offers board plan options consisting of premium, standard, partial, and minimum meal plans ranging from $2,936 to $1,630. Tuition bills are to be paid as instructed so that students can take examinations and attend classes. Other bills can be paid before graduation. Aside from these fees, there are also other fees such as $50 late fee, $150 for general curricular, and $190 technology fee which are paid every semester. Other charges include parking, campus learning program, laptop program fee, and nursing clinical fee (Endicott College, 2004). In 2005, the College spearheaded a campaign wishing to increase endowment so that Endicott can provide more scholarships, faculty development and student aids. The approximate endowment reached up to $14 million (Endicott College, 2005). To equate theory with practice, the College offers programs and activities for its students. The Campus Activities Board (CAB) functions to provide students with cultural, social and educational programming. Students are offered with many opportunities to join concerts, dances, talent nights, lectures, bus trips, movie programs, and cultural events. The College has also many facilities for students, including the 20 residential facilities for 88 percent of students living on campus (Endicott College, 2004). There is also the Richard and Helen Post Center Sports Facility that has labs, offices, training rooms, weight and aerobic rooms, locker rooms, a gymnasium and a field house (Endicott College, 2009). Other facilities at Endicott include meeting rooms, three beaches, theater, and auditoriums. The number of meeting and event rooms available is 40. Endicott’s Callahan Center houses health services, a copy center, dining facilities, bookstore, snack bar, Solarium, and mail services (Endicott College, 2004). References Endicott College. (2004). Discover Experience.Retrieved February 18, 2009, from http://www. endicott. edu/servlet/com. rnci. products. DataModules. RetrieveAttachment/catalog0405/? server=endicottpub&dbname=endicott&site=endicott&sction=attachmentsacademics&article=1&filename=catalog0405. pdf Endicott College. (2005). The campaign for Endicott College: Meeting the challenge. Retrieved February 18, 2009, from http://www. endicott. edu/servlet/RetrievePage? site=endicott&page=InstAdvAnnouncements Endicott College. (2009). Admission. Retrieved February 18, 2009, from http://www. endicott. edu/servlet/RetrievePage? site=endicott&page=AdmissHistory

Marketing Is Called Delivery of Standard of Living Essay

Standard Marketing Marketing is one of the terms in academia that does not have one commonly agreed upon definition. Even after a better part of a century the debate continues. In a nutshell it consists of the social and managerial processes by which products (goods or services) and value are exchanged in order to fulfill the needs and wants of individuals or groups. Although many people seem to think that â€Å"marketing† and â€Å"advertising† are synonymous, they are not. Advertising is simply one of the many processes that together constitute marketing Marketing, as suggested by the American Marketing Association, is â€Å"an organizational function and a set of processes for creating, communicating and delivering value to customers and for managing customer relationships in ways that benefit the organization and its stakeholders†. [1] Another definition, perhaps simpler and more universal, is this: â€Å"Marketing is the ongoing process of moving people closer to making a decision to purchase, use, follow†¦ or conform to someone else’s products, services or values. Simply, if it doesn’t facilitate a â€Å"sale† then it’s not marketing. â€Å"[2] Philip Kotler in his earlier books defines as: â€Å"Marketing is human activity directed at satisfying needs and wants through exchange processes†. Add to Kotler’s and Norris’ definitions, a response from the Chartered Institute of Marketing (CIM) [3]. The association’s definition claims marketing to be the â€Å"management process of anticipating, identifying and satisfying customer requirements profitably†. Thus, operative marketing involves the processes of market research, new product development, product life cycle management, pricing, channel management as well as promotion. Marketing-â€Å"taking actions to define, create, grow, develop, maintain, defend and own markets†. An approach to business that seeks to identify, anticipate and satisfy customers needs. Al Ries and Jack Trout defined marketing as simply â€Å"war† between competitors, however this is clearly absurd – ‘Ali v Frazier’ is not marketing†¦ however the publicity and hyping of the event for commercial purposes is. It was the era of the clean-cut figure in a smart suit, the glad hander salesman who could sell refrigerators to an Eskimo, capable of selling everything from used cars to Bibles. It was sometime in the late Forties that attention came to rest upon a number of inter related elements of the marketing task that seemed to act together to influence the offtake of a product or service. Neil Borden of Harvard coined the phrase â€Å"the elements of the Marketing Mix,† depicting the manager of the function as not a specialist in selling, distribution, or advertising but rather a blender of ingredients in the right proportions to suit the market, its time and place. Later Marketing got separated from the notion of selling, including three distinct elements: customer orientation, i. . beginning with the customer; integrating the whole organization taking a long-term point of view; and linking with the primary goals of the business i. e. a combination of growth, market share and profitability. Indeed some writers (Peter Ducker, Regis McKenna) hold that Marketing and Business are synonymous. A later and less comprehensive formulation came to be known as the 4Ps â €“ product, price, promotion and place. This has now become the universal standard as a teaching tool for any introductory course in the subject. This was a vast improvement over the confusion between selling and marketing. It firmly put the former as a part, but only one among many that together explain the success or failure of a product in appealing to customers. Marketing thus became the overarching strategic theme, higher in level of abstraction than the mere act of obtaining the order. The significance of advertising in the establishment of an assured customer base really took off only after the widespread availability of mass media, especially after the 1950s. This not only made competition more difficult but more expensive and affordable only by the large sector. Enter the era of brands and branding. The Brand Image and Personality school came next, mostly identified with the legendary David Ogilvy, who said the brand’s personality gave it â€Å"a first class ticket through life. † The purpose of advertising was to convey the essence of this personality, beyond merely conveying the consumer benefits to the user – and do it in a charming and cultured way (â€Å"People don’t buy from clowns . . . † â€Å"The consumer is not a moron. She is your wife . . . â€Å"). Stephen King – Director, J. Walter Thompson, London – acknowledged as the practitioner’s guru of Branding, stressed the need for all the elements of a brand’s make up – from name, packaging, design elements to the creative expression of the advertising – to hang together. They must be not only mutually consistent, but also reinforcing the strengths of one another, to create a totality greater than the sum of its parts. Though brands have been around a long time the attention to building them happened only after the Sixties. Some enlightened organizations were exceptions and the brand leadership of their famous names still stands, such as Marlboro, Lux, IBM, Gillette, Kodak, Johnson & Johnson and so on. Soon, however, the only distinguishing feature of brands became their distinctive flavour of advertising, particularly so in consumer products. After all what can you say about a car (mileage, power, styling, looks), detergent (washes whiter, brighter clothes, removes stains) soap (refreshes, fragrant) or toothpaste (sparkling teeth, healthy gums, fresh breath) that hasn’t been said before

Beowulf and Kennedy as Heroes essays

Beowulf and Kennedy as Heroes essays A hero is defined as A man admired for his achievements and noble qualities (Merriam-Webster Dictionary, 1999). Beowulf and the thirty-fifth president of the United States, John F. Kennedy, are best described as heroes. The traits they both exhibit define heroism. These traits are bravery, charisma and leaving a legacy. Both Beowulf and J.F.K. were noted for their bravery. Beowulf risked his life numerous times not only to protect his own tribe, the Geats, but also to rescue the Danes from the monster Grendel. Kennedy exhibited his bravery in battle as well. When Kennedy was stationed at the Solomon Islands, he was injured during a Japanese attack. He not only swam three miles to shore, but he pulled along an incapacitated friend. J.F.K. was decorated with a Purple Heart and the Navy and Marine Corps Medal, thus commending him for his heroic deeds. There has never been a world leader as charismatic as John Kennedy. To the ladies, he was a sex symbol. To the men, he was the man who would lead their country to victory over communism. To the country, he was a symbol of civil rights, which he adamantly promoted. Beowulf was also quite charismatic. His followers loved him, the Danes cherished him, and readers of his adventure rooted for him. Beowulf was always at the center of attention. At the large dinner prior to his fight with Grendel, Beowulf told stories of his epic quests and answered questions from awed listeners. At each of his fights, a number of spectators watched him in approval as they admired his strength. The legacy left by both of these men still lives on today. People still talk of both men as if they were alive at this time. Kennedy has been praised for his fight against the red scare, his battle for civil rights, and for his creation of the Peace Corp. Ask any middle age adult where he was when Kennedy was shot, and he will be able to describe, in ...

Dramatic Irony in the Pardoners Tale Essay Example

Dramatic Irony in the Pardoners Tale Essay Example Dramatic Irony in the Pardoners Tale Paper Dramatic Irony in the Pardoners Tale Paper Essay Topic: Dr Faustus Literature Both Dr Faustus and The Pardoners Tale seek to offer comprehensive views on both Christianity and its moral values. A particular emphasis in both texts is placed upon sin, and both the two eponymous characters, as well as the societies in which they live, seem to be incapable of halting their sins, or indeed redeeming them. Both Chaucer and Marlowe explore the theme of sin through several passages, one of which they have in common being their title characters. In The Pardoners Tale, the Pardoner is shown immediately to be a dishonest character with very few moral values whatsoever. Chaucers use of somewhat grotesque simile in his mere description makes us feel uneasy, with his hair as yellow as wax hanging down like flax. Later, when we are introduced to the principal aspects of his character, we find that he is dishonest, scheming and self-obsessed to the core. Moreover, he commits what the medieval world thought the greatest sin of all in that he is so proud of it. He tells us quite openly that his intentions are nought but to win [money], and nothing for correction of sin, and delights in recounting to the pilgrims how he is able to dupe his congregations into buying his pardons. The Pardoners sin is presented very effectively to us as readers, in exactly the same way that the Pardoner goes about his sinful acts, through his powerful oratory, and given that when The Canterbury Tales was written, poetry was designed to be read aloud and heard, this presentation of sin becomes even more appropriate. Marlowe makes use of a similar technique in Dr Faustus to show off his characters greatest sin, which also happens to be pride. The medium of drama lends itself probably best of all to exposing a characters shortcomings through their own words and actions, and this is exactly the image Marlowe gives us of Faustus. We first see Faustus arrogance in the opening scene, when he tells us that his common talk are sound aphorisms, and his self-important nature soon leads him to succumb to the chance to become a mighty god by the conclusion of the play. However, unlike Chaucer, Marlowe does not present Faustus as being a character wholly drenched in sin. Faustus is far more wavering, and indeed has many occasions in the play where he is unsure about what he is doing. This leads the audience to develop a somewhat sympathetic relationship with Faustus, which is totally different from our condemnation of the Pardoner. Faustus seems totally unsure in his own head what to do: I do repent, and yet I do despair, but his pride eventually becomes his downfall, as even after Mephistopheles warned him of his frivolous demands, Faustus pours scorn over him, telling him to learn of Faustus manly fortitude. The cruel irony that Marlowe gives us here is that though Faustus many be all-knowing in mortal terms, unlike Mephistopheles he has seen neither heaven nor hell, and therefore knows nothing of the latters true torment. The characters of the Seven Deadly Sins are physically portrayed in Dr Faustus. Mephistopheles conjures devils masquerading as each of the sins to present to Faustus. This is generally accepted by critics as Marlowes shorthand way of introducing the Deadly Sins into the play without adding numerous extra scenes detailing the incorporation of all the sins into Marlowes deeds. They are typical of a device often used in Elizabethan theatre, and would have been dressed grotesquely in such a way to extract laughter from the audience. This is somewhat contradictory, as making the sins into a joke may serve to lessen their potential to be a warning to Faustus to change his ways. However, considering firstly that Faustus sees them as a joke also (in any case he has no true belief that Hell actually exists at all), and secondly the words of the sins, they become a very useful symbolic device in the play. Through their self-description, we can link many of the sins traits to similar ones of Faustus. Pride, for example, has an arrogance that leads him to reject the place into which he has been born, having disdain for any parents. This is very similar to Faustus desire to escape the world of mortal knowledge. Covetousness tells us of its sweet gold: Faustus too tells us of his desire to heap up gold in the opening scene of the play. Thus, there are many warning signs for Faustus in the pageant, but whilst the audience may pick up on them, Marlowe makes sure the dramatic irony is effected by making Faustus oblivious to any of them. The Pardoner, on the other hand, is far from oblivious of his sin, but sin itself is portrayed in a rather different way by Chaucer. Rather than have the sins parade to him, the Pardoner details personally what he considers to be the worldly sins to the pilgrims. This creates the additional irony when the audience discovers that the Pardoner himself is guilty of all of them. Were The Pardoners Tale simply a sermon, an audience would perhaps not take it seriously, given that the Pardoners hypocrisy makes his words lack any true conviction or seriousness. However, the part-Parabolic nature of the tale itself brings a new element of meaning into the sins of The Pardoners Tale. The characters in the tale are described simply as three rioters, and the tale is clearly one of morality: The Pardoner does not focus on their deaths at the end of the tale, simply skating over the fact that they had him slain, and that anon, not getting drawn into the violent details but keeping the overall message of morality going. We know the Pardoner is only doing this in an attempt to make the pilgrims meekly receive his pardon and bag him a profit, but nonetheless the tale can be taken a lot more seriously than the Pardoners sermon given its uncanny resemblance to one of Jesus Parables. Both authors also seek to further the point that sin comes about by the devil taking advantage of ones personal weaknesses. In The Pardoners Tale, the Pardoner tells us that the fiend, our enemy put the idea of poisoning his fellows into the mind of the third reveller, which goes someway to absolving the third reveller of his sins because it was not his fault, but the devils. One possible reading of the character of the Old Man is that he is the devil in disguise, sat at the stile; the crossroads ready to lead the three men down the wrong path. This too would lessen the blame of the revellers for pursuing their sinful cause, although their treatment of the man and their desire for the gold are still both faults of their own. This idea of lessening the blame is also used by Marlowe in Doctor Faustus. All through the play, it is clear at points when Faustus starts to doubt the path he has chosen, Mephistopheles will conjure up a cheap trick to distract his interest. In addition, Mephistopheles explains to us when we first meet him that the reason he has come to Faustus is that when we hear one rack the name of God, Abjure the Scriptures and his Saviour Christ, we fly in hope to get his glorious soul. This element of alleviating blame is crucial in Doctor Faustus, and pivotal to its success as a play, because shifting an element of the responsibility for Faustus sins onto Lucifer allows us to empathise with Faustus, an emotion that would be otherwise impossible to justify. Similarly, we are able to empathise with Mephistopheles as he tells us that he is tormented with ten thousand hells and asks Faustus to leave his demands. It is clear from the language Mephistopheles uses in this passage in Act I, Scene III, that he still has an element of human nature about him. He conveys a sense of emotion and pain that we are able to relate to, in a way that we cannot with, say, Lucifer, as we never get to hear such intimate thoughts of his. Mephistopheles sin is also mitigated by the fact that he lives in hell due to conspiring against our God with Lucifer. The fact that it was Lucifer who committed the mortal sin, and Mephistopheles just a fringe party to it, again allows us to blame Lucifer for part of Mephistopheles fate. Despite some contemporaries and critics believing Marlowe to be an atheist, he nonetheless, along with Chaucer, presents a view typical of contemporary English belief that the devil is responsible for the sins of man. However, both authors go beyond this and suggest that the religious system itself is inwardly sinful, or at least not concerned with the plight of wider society. In Dr Faustus, the Papacy is displayed as greedy and gluttonous, concerned only with dainty dishes and who took the meat. The stupidity of the dirge also highlights the incompetence of the Church, and seeks to mock the general state of Catholicism. In fact, given the era in which the play was written, this may merely be an innocent satire, government-pleasing anti-Catholic propaganda, but even so within the context of the play it raises an important point: are the forces of good on the side of God really any better than Faustus and his path of evil? In most of the play, good and evil are kept very distinct, with Faustus Good Angel and Bad Angel consciences. However here, they become merged, and therefore it becomes more difficult to measure Faustus sins. In The Pardoners Tale, we do not suffer this problem. The Pardoners hypocrisy actually clarifies good and evil all the more because he is so outrageous that we can spot the irony that the good path of life he forwards is not the one he takes. Chaucer also attempts a satire at the Church system, because the Pope and cardinals are in on the Pardoners game. The Pardoner has come from the Court of Rome and he later tells us that he has been given pardons by the Popes hand. This gives us the impression that the Church, as well as the Pardoner, is using peoples fear of their own sins and retribution to make money. Human sin is a key strand of thought throughout both texts, and both authors present it in ways that invoke entirely different emotional responses from their audiences: Marlowes invitation of empathy and sorrow is entirely contrasted by Chaucers effect of comedy and farce. However, both in their own ways still leave a message of morality, and their different presentations of sin both contribute heavily to the audiences need for self-reflection after seeing or hearing the text.

An Overview of Sanctuary Cities

An Overview of Sanctuary Cities While the term has no specific legal definition, a â€Å"sanctuary city† in the United States is a city or county in which undocumented immigrants are protected from deportation or prosecution for violations of U.S. federal immigration laws. In both a legal and practical sense, â€Å"sanctuary city† is a rather vague and informal term. It can, for example, indicate that the city has actually enacted laws that restrict what their police and other employees are allowed to do during encounters with undocumented immigrants. On the other hand, the term has also been applied to cities like Houston, Texas, which calls itself a â€Å"welcoming city† to undocumented immigrants but have no specific laws regarding enforcement of federal immigration laws.   In an example of a states’ rights conflict arising from the U.S. system of federalism, sanctuary cities refuse to use any local funds or police resources to enforce the national government’s immigration laws. Police or other municipal employees in sanctuary cities are not allowed to ask a person about their immigration, naturalization, or citizenship status for any reason. In addition, sanctuary city policies forbid police and other city employees from notifying federal immigration enforcement officers of the presence of undocumented immigrants living in or passing through the community. Due to its limited resources and the scope of the immigration enforcement job, the U.S. Immigration and Customs Enforcement Agency (ICE) must rely on local police to help enforce federal immigration laws. However, federal law does not require local police to locate and detain undocumented immigrants just because ICE requests they do so. Sanctuary city policies and practices may be established by local laws, ordinances or resolutions, or simply by practice or custom. In September 2015, the U.S. Immigration and Customs Enforcement Agency estimated that about 300 jurisdictionss of large U.S. cities with sanctuary laws or practices include San Francisco, New York City, Los Angeles, San Diego, Chicago, Houston, Dallas, Boston, Detroit, Seattle, and Miami. U.S. â€Å"sanctuary cities† should not be confused with â€Å"cities of sanctuary† in the United Kingdom and Ireland that apply local policies of welcoming and encouraging the presence of refugees, asylum seekers, and others seeking safety from political or religious persecution in  their countries of origin. Brief History of Sanctuary Cities The concept of sanctuary cities is far from new. The Old Testament’s Book of Numbers speaks of six cities in which persons who had committed murder or manslaughter were allowed to claim asylum. From 600 CE until 1621 C.E., all churches in England were allowed to grant sanctuary to criminals and some cities were designated as criminal and political sanctuaries by Royal charter.   In the United States, cities and counties began adopting immigrant sanctuary policies in the late 1970s. In 1979, the Los Angeles police department adopted an internal policy known as â€Å"Special Order 40,† which stated, Officers shall not initiate police action with the objective of discovering the alien status of a person. Officers shall not arrest nor book persons for violation of title 8, section 1325 of the United States Immigration code (Illegal Entry).† Political and Legislative Actions on Sanctuary Cities As the number of sanctuary cities grew over the next two decades, both the federal and state governments began taking legislative actions to require full enforcement of federal immigration laws.   On September 30, 1996, President Bill Clinton signed the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 addressing the relationship between the federal government and local governments. The law focuses on illegal immigration reform and includes some of the toughest measures ever taken against illegal immigration. Aspects considered in the law include border enforcement, penalties for alien smuggling and document fraud, deportation and exclusion proceedings, employer sanctions, welfare provisions, and changes to existing refugee and asylum procedures. In addition, the law prohibits cities from banning municipal workers for reporting persons immigration status to federal authorities. A section of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 allows local police agencies to obtain training in the  enforcement of federal immigration laws. However, it fails to provide state and local law enforcement agencies with any general powers for immigration enforcement. Some States Oppose Sanctuary Cities Even in some states housing sanctuary or sanctuary-like cities and counties, legislatures and governors have taken steps to ban them.In May 2009, Georgia’s Governor Sonny Perdue signed state Senate Bill 269, a law prohibiting Georgia cities and counties from adopting sanctuary city policies. In June 2009, Tennessee’s Governor Phil Bredesen signed state Senate Bill 1310 banning local governments from enacting sanctuary city ordinances or policies. In June 2011, Texas Governor Rick Perry called a special session of the state legislature to consider state Senate Bill 9, a proposed law banning sanctuary cities. While public hearings on the bill were held before the Texas Senate’s Transportation and Homeland Security Committee, it was never considered by the full Texas legislature. In January 2017, Texas Governor Greg Abbott threatened to oust any local officials who promoted sanctuary city laws or policies. â€Å"We are working on laws that will ... ban sanctuary cities [and] remove from office any officer-holder who promotes sanctuary cities,† stated Gov. Abbott. President Trump Takes Action On January 25, 2017 U.S. President Donald Trump signed an executive order titled â€Å"Enhancing Public Safety in the Interior of the United States,† which, in part, directed the Secretary of Homeland Security and Attorney General to withhold funding in the form of federal grants from sanctuary jurisdictions that refuse to comply with federal immigration law. Specifically, Section 8 (a) of the executive order states, â€Å"In furtherance of this policy, the Attorney General and the Secretary, in their discretion and to the extent consistent with law, shall ensure that jurisdictions that willfully refuse to comply with 8 U.S.C. 1373 (sanctuary jurisdictions) are not eligible to receive Federal grants, except as deemed necessary for law enforcement purposes by the Attorney General or the Secretary.† In addition, the order directed the Department of Homeland Security to begin issuing weekly public reports that include â€Å"a comprehensive list of criminal actions committed by aliens and any jurisdiction that ignored or otherwise failed to honor any detainers with respect to such aliens.† Sanctuary Jurisdictions Dig In Sanctuary jurisdictions wasted no time in reacting to President Trump’s action. In his State of the State address, California’s Governor Jerry Brown vowed to defy President Trump’s action. â€Å"I recognize that under the Constitution, federal law is supreme and that Washington determines immigration policy,† stated Gov. Brown. â€Å"But as a state, we can and have had a role to play †¦ And let me be clear: we will defend everybody - every man, woman, and child - who has come here for a better life and has contributed to the well-being of our state.† Chicago Mayor Rahm Emanuel has pledged $1 million in city funds to create a legal defense fund for immigrants threatened with prosecution due to President Trump’s order. â€Å"Chicago has in the past been a sanctuary city. ... It always will be a sanctuary city,† said the mayor. On January 27, 2017, Salt Lake City Mayor Ben McAdams stated he would refuse to enforce President Trump’s order. â€Å"There has been fear and uncertainty among our refugee population the last few days,† McAdams said. â€Å"We want to reassure them that we love them and their presence is an important part of our identity. Their presence makes us better, stronger and richer.† In Tragic 2015 Shooting, Sanctuary Cities Stir Debate The tragic July 1, 2015 shooting death of Kate Steinle thrust sanctuary city laws into the center of controversy. While visiting San Francisco’s Pier 14, the 32-year old Steinle was killed by a single bullet fired from a pistol admittedly held at the time by Jose Ines Garcia Zarate, an undocumented immigrant. Garcia Zarate, a citizen of Mexico, had been deported several times and had been convicted for illegal re-entry into the United States. Days before the shooting, he had been released from a San Francisco jail after a minor drug charge against him was dismissed. Although U.S. immigration officials had issued an order that police detain him, Garcia Zarate was released him under San Francisco’s sanctuary city laws. The uproar over sanctuary cities grew on December 1, 2017, when a jury acquitted Garcia Zarate of charges of first-degree murder, second-degree murder, manslaughter, finding him guilty only of illegally possessing a fire arm. In his trial, Garcia Zarate claimed he had just found the gun and that the shooting of Steinle had been an accident. In acquitting him, the jury found reasonable doubt in Garcia Zarate’s accidental shooting claim, and under the Constitution’s guarantee of â€Å"due process of law,† guarantee, his criminal record, history of prior convictions, and immigration status were not allowed to be presented as evidence against him.   Critics of permissive immigration laws reacted to the case by complaining that sanctuary city laws too often allow dangerous, criminal illegal immigrants to remain on the streets.

Guidlines for communication in simulated business of a food truck Research Paper

Guidlines for communication in simulated business of a food truck - Research Paper Example In order to achieve success with an average pace of sales, it is significant that tricky or overly set-out statements are not used while communicating (Ober, 2007). Secondly, there needs to be a clear adjuration between the verbal and non-verbal communication. For instance, if the jargon is being used in a simple manner then the non-verbal elements such as logo and symbol must also be created with a simplistic approach (Ober, 2007). Since food truck business is one of the widely used model for food business, it is estimated that majority of them are remembered by the white noise. In simpler words, it can be well stated that the customers of the food trucks remember specific brands by their slogans and themes. Therefore, it is imperative to create a slogan or a tune that allows the customers to get attracted. Business theorists consider it as a way to allow customers to memorize your brand

Samsung's Corporate Social Responsibility Essay

Samsung's Corporate Social Responsibility - Essay Example Center of discussion in this paper is corporate governance as a set of guidelines, rules, regulations and procedures which help an organization to run smoothly and take care of the stakeholders. These stakeholders include customers, employees, society, government, members, promoters, investors as well as all other members who are directly and indirectly associated with the organization. As a result of the increasing awareness among consumers and society regarding environment, health and safety, organizations have also started considering investing back into the society. Thus, the concept and application of corporate social responsibility have evolved. The general objective of Samsung’s CSR is to improve the conditions across the globe with the help of its various social programs contributing to the environment as well as people. Corporate sustainability includes environmental, economic as well as social performance of the organization. At present, the company is involved in va rious CSR activities such as, maintaining harmony among the society, people and environment, green management, social contributions, partner collaborations, integrity management and also, environmentally sustainable services and products. Samsung has been focusing on developing the lives of numerous children as a part of its philanthropic umbrella across the globe. The program has supported STEM educational campaigns which are critical for the workforce needs of Samsung. The various products which are utilized from the portfolio of the organization are also a relevant example of the numerous ways by which the needs which are expressed by the educator are met. (Samsung, 2013d). b) Partnerships: In order to contribute to the communities, Samsung has partnered with various government organizations such as, NEEF (National Environment Education Foundation) and PTA (National PTA). Through the involvement with these government agencies, the brand was assured that real needs of these commun ities are met with and it is able to impact the social lives in a practical manner (Samsung, 2013c). It also helps the company to better understand the sensitivities of parents and teachers and execute these programs in an enhanced manner. Also, the

Religion as the Source of Inspiration Research Paper

Religion as the Source of Inspiration - Research Paper Example The organization of groups into identifiable sectors within society has been placed to compose a movement. These have been in the form of cult or religion and other organized groups where ideology is shared and desires fulfilled. Of the organized groups to follow a unified theme, religion has been the most outstanding. Durkheim, Cladis and Cosman (2001) define religion as a set of beliefs that bring individuals together towards acknowledgement of the existence of a supernatural being. These beliefs have aided the development of positive virtues within the society an offer support during the difficult challenges subjected upon societal members. Societies and groups have been identified based on their variable religious affiliations. Other societies have been developed based on the shared belief and practices. In religion, individuals complete variable practices for the satisfaction of the rules within the set trend. Religion has existed within the continents for decades linking the pr actices to the behavioral adaptation of the members. Various religions present different practices and identity. The common example is found in the difference accorded in Christianity and Islam religion that depict varied theories and practices. Religion serves as the basis of articulating unanswered questions to clarify the foundation of existence and the larger society. Despite the variations that have been depicted in variable religious beliefs, religion has served as the sole purpose of presenting unity and the source of unanswered questions to humanity. Religion has been the source of inspiration and answers in society for decades. The belief in the existence of a superior power has instilled discipline in societies satisfying breaking the tension in war and corruption. The idea presented that there is an uttermost power providing security rejuvenates the human desire to belong to a particular setting. However, the religious affiliations existing within the society have been pr esented to hold varied norms. Governments and the rules holding the existence of humanity within the set society have been formed based on the dominant religion. The most dominant religion has been Christianity in America and Europe, while Islam and Buddhism have composed the provision presented in Asia. Without the set of beliefs, the formed governments would be destabilized, and the need to find freedom would be affected. The involvement within the religious setting has brought peace and developed the needed faith to overcome the challenges within the society. The hope presented in eternity has been the most striking with humanity accorded the purpose to live their current lives. All of the religious groups offer the opportunity to develop the idea for continuity. There is the conviction in that which is not visible and the pillar of belief centered on a common figure. Although Islam and Christianity consider the existence of a solitary being, the other world religions have been b ased on the need to have a life after the one within the modern earth. Those that lack the faith to belong to a religion have been considered outcasts with little definition to the life lived in the current society. Religion has been the ability possessed by the social groups to possess the belief in the unseen. Various religions present different meanings to the defining attributes of the supernatural beings. The leading world religions have been based on historical evidence of the creators of the set virtues. The belief in each religion has been presented to be contained in the basis found in their formation. Christianity that is the dominant world religion has been based on the existence

Henry Adams Research Paper Example | Topics and Well Written Essays - 1500 words

Henry Adams - Research Paper Example Adams was in a Classical sense a man of intellectual temperament, and the literature created by him extends a true insight into the intricacies and complexities of his time. Life Henry Adams was born in Boston, Massachusetts, on 16 February 1838 (Adams 17). His father, Charles Francis Adams was a writer and an influential diplomat (Adams 19). Henry’s mother was Abigail Brown Brooks (Adams 19). Henry Adams was the grandson of the sixth American President, John Quincy Adams, and the great grandson of John Adams, the second American president (Adams 21). There is no denying the fact Henry was born in an environment marked by opportunity, influence and accomplishment. Henry was definitely influenced by this propitious family standing, which facilitated certain advantages to young Henry. It is said that Henry Adams used to spend a significant time in summers, at his grandfather’s home, which was known to be a hub of culture and wealth. The personal library at the disposal of Adams family was considered to be the largest collections of books on varied subjects and topics in those times (Adams 41). Henry Adams spent hours in the family library, satisfying his voracious appetite for knowledge, by reading books on a variety of subjects like astronomy, the Roman and Greek literature, physics, politics and mathematics (Adams 41). It goes without saying that young Henry’s readings extended to him a sound grounding in the essentials of Western civilization. Henry also accrued ample exposure to the intricacies of politics and diplomacy, courtesy his father’s position as a congressman and a politician, and a Vice Presidential candidate in 1848 (Adams 43). Henry joined Harvard in 1854 and turned out to be an able student (Adams 47). However, it needs to be mentioned in those times marked by rigid college regulations, Henry managed to avoid being a stringent conformist (Adams 46). Henry was chosen the Class Day Orator on his graduation in 1858 (Adams 49). He also used to write for Harvard Magazine and tried a hand at acting in Hasty Pudding Club (Adams 49). The very fact that Henry Adams graduated sans any academic distinction made it difficult for people fathom the depth and extent of his knowledge and versatility. Henry went to Germany to study law; however, his lack of proficiency in German led him to travelling across Europe for two years (Adams 64). When Henry Adams returned to America, his father got appointed by President Lincoln as a minister to Great Britain (Adams 21). In the mean time, while Henry left with his father, as his secretary, to England, the Civil War had already begun (Adams 21). Henry Adams aspired to solicit a commission in the army, but at the request of Charles, his elder brother, who was himself an army officer, Henry decided to stay in England to support the Union cause (Adams 83). During this time, as a writer, Henry got published some reports in the New York Times. During his stay in England, Henr y Adams also met John Stuart Mill and Sir Charles Lyell, who urged him to study the works of Herbert Spencer and Auguste Comte (Adams 101). These readings were to reorient the mindset of Adams towards science, economics and politics. During this time Henry also managed to get published three well received articles in North American Review (Adams 103). On his return to America in 1868, Henry Adams actively served as a reporter in many news papers. He aspired to be an avid commentator on and critic of his times. In 1870 he left for Boston to serve as

Environmental Systems Essay Example | Topics and Well Written Essays - 750 words

Environmental Systems - Essay Example as the key determinants of economic growth and thus have a direct though complex effect on how the other natural resources such as water, forests, pasture and biodiversity have been made use of from time to time. In spite of the negative general relation that is present between poverty and the environment, the focus for the better part has remained on the current development policy whilst keeping in mind peoples strengths. Even though natural resources and access to the land have remained as a main source of rural income, the two need to be seen in the wider scheme of things. The positive effects of diversification have been seen as being on the higher side as compared to the negative ones. The same have included the reduction of risk as well as vulnerability through spreading assets, in essence a generalized and elaborate use of family and household labor, cash generation for the purpose of investment in human and physical capital and in improvement of the environment due to minimal pressure courtesy the natural resources. Primary Gross and Net Productivity is mapped with the additive approach in an area that is marked with intensively managed agricultural land especially in the Midwest United States. To produce the required land cover map, a Landsat ETMz image dating from 29 July 1999 was acquired from the MODIS Land Team. Therefore, care was taken to locate the positional accuracy of the image and the same was measured by direct comparison with USGS digital orthophoto quadrangles concerned with the study area. Moving further ahead, land cover mapping was performed in such a manner that used unsupervised clustering of the six ETMz reflectance bands. After the same had taken place, clusters were assigned to five different classes which included water, urban and built, barren and sparsely vegetated, corn and last but not the least, soybean. This was performed with reference to the DOQs, air photographs, interpreter knowledge as well as the spectral

Implications of Globalization and Technology on Negotiation Essay

Implications of Globalization and Technology on Negotiation - Essay Example Our world is dynamic in nature and it has become more advanced with the boom in technology and rapid globalization. The basic aim behind globalization is to promote and increase the trading exercises among different countries. This leads to the equal distribution of material wealth, goods and services which enhances the remarkable growth in overall structure of the economy in any country. Furthermore, it also helps in building sound international relations as well as competition at different levels among different countries. Globalization has left its deep effects on regional economies, trading activities, policies, societies and cultures. It has given a new definition to terms such as communication, trade and transportation. It has been commonly thought that factors like technology, economy, politics and other socio-cultural have played an important role in coining the term known to the world now as â€Å"globalization†. We cannot underestimate the importance of technology in today’s world of extreme modernization and advancement. Technology has played a vital role on the horizons of business and more specifically it has left its deeper impacts on international business. But how globalization and technology have their impact on negotiations and what changes are brought about by both of them? It is worth mentioning that globalization has given rise to tough international competition and in today’s world of advancement it has become a game of the survival for many growing economies and more specifically economies of the third-world countries are already considered as under-threat by such tough competition with technology as a second most important element collaborating directly in this game of survival . (Stroper, 1992). The implication of globalization and technology on negotiations can be explained by a very

Environmental Systems Essay Example | Topics and Well Written Essays - 750 words

Environmental Systems - Essay Example as the key determinants of economic growth and thus have a direct though complex effect on how the other natural resources such as water, forests, pasture and biodiversity have been made use of from time to time. In spite of the negative general relation that is present between poverty and the environment, the focus for the better part has remained on the current development policy whilst keeping in mind peoples strengths. Even though natural resources and access to the land have remained as a main source of rural income, the two need to be seen in the wider scheme of things. The positive effects of diversification have been seen as being on the higher side as compared to the negative ones. The same have included the reduction of risk as well as vulnerability through spreading assets, in essence a generalized and elaborate use of family and household labor, cash generation for the purpose of investment in human and physical capital and in improvement of the environment due to minimal pressure courtesy the natural resources. Primary Gross and Net Productivity is mapped with the additive approach in an area that is marked with intensively managed agricultural land especially in the Midwest United States. To produce the required land cover map, a Landsat ETMz image dating from 29 July 1999 was acquired from the MODIS Land Team. Therefore, care was taken to locate the positional accuracy of the image and the same was measured by direct comparison with USGS digital orthophoto quadrangles concerned with the study area. Moving further ahead, land cover mapping was performed in such a manner that used unsupervised clustering of the six ETMz reflectance bands. After the same had taken place, clusters were assigned to five different classes which included water, urban and built, barren and sparsely vegetated, corn and last but not the least, soybean. This was performed with reference to the DOQs, air photographs, interpreter knowledge as well as the spectral

Describe slavery in the US especial black women in bondage .use Essay

Describe slavery in the US especial black women in bondage .use annotated bliliography that include primary and secondary source - Essay Example Through the mid-19th century, westward expansion of America, beside with a rising abolition movement in North-America would arouse a long discussion over slavery that could have divided the nation during the American Civil War (1861-65). After the end of this bloody war, though the Union’s victory freed four million slaves of the nation, but the inheritance of slavery sustained to influence the history of America, from the chaotic years of Reconstruction (1865-77) to the movement of civil rights (1960s), that came out a century after the end of slavery. Slavery in America In beginning of the seventeenth century, European colonists of Jamestown Virginia, in North America were the first who turned towards African slaves. (Alexander, and Rucker  55-56) These slaves were considered as a cheaper, extra hard working alternative of indenture servants. ("Slavery and Indentured Servants:Law Library of Congress.") These indenture servants were mostly poorer Europeans. Twenty African m en and women were transported by a Dutch ship to a British colony, slavery stretch all over the American colonies. Although it is not possible to give exact number, it is estimated by some historians that around six to seven million slaves were transported to the New World during the eighteenth century alone, divesting the continent of Africa from large number of its healthy and able men and women. Both men and women slaves experienced an equally devastating time. Both were deprived from a family and land of origin. Together were forced to carry out tough labor, subjected to psychological and physical humiliation, and were also denied of their very basic rights. During slavery these men and women were beaten cruelly, divided from loved ones randomly, and despite of gender, treated as private property in the eyes of the law.   African Women Early on, females slave were available to buyers in the colonies for working on their fields. These female slaves were available lower prices. Actually, skillful labor, like carpentry and blacksmith, was allotted only to men slaves; that further reduced the number of black men available for agriculture work. As an outcome, men were outnumbered in the field by women slaves.   On farms having a small agricultural area, only women slaves were forced to perform labor equal to men slaves. On large farms, field and plantations, work was divided amongst both genders, while male groups were given physically tough tasks. Commonly, men were assigned plowing while women were given hoed task. Motherhood of Enslaved Women Major role of women in Africa was that of mother. While in slavery, this primary role of African womanhood was dishonored. Inside the plantation system of America in the 18th century, women slaves during their pregnancy were considered as an economical advantage for their masters as a number of labor pool are multiplied. (Gilchrist) While in Africa birth of a child brought in respect for these black women. The avera ge age of enslaved woman giving first birth was nineteen years old and afterward, used to give a new birth every two years. As this cycle was advocated by the master, was also benefiting the mother. During pregnancy, she was given more food and lower working hours. She was also no likely to be sold as tested fertility made her more precious for her master Harassing the Dignity of Black Women Black women slaves were expected to

Brain Development Essay Example for Free

Brain Development Essay At birth there are about 100 billion brain cells produced and they are beginning to connect with each other. At the first week of age, brain development starts with conception. It is important to reach the age of an infant and practice the ten principals. In the early years, young brains produce almost twice as many synapses as they will need. By age two, the number of synapses a toddler has is similar to that of an adult. By three the child has twice as many synapses as an adult. The infant brain develops through the interaction with the world around, especially the interaction with adults. At the first few months, an infant cannot response to praise or punishment. Emerging research on brain development indicates that the degree for responsive care giving that children receive as infants and toddlers positively affects the connections between neurons in the brain (Brain Cells), and the architecture of the brain itself. The first three years of life are the period of growth in all areas of a baby’s development. Consistent, responsive relationships enable infants and toddlers to develop secure attachments. Infants and Toddlers develop knowing and understanding by perceiving experiences directly with the senses. For infants to acquire the ability to comprehend this sensory information they must b able to distinguish between the familiar and the unknown; later they will begin to consider, to formulate, and to form mental images in this process of experiencing and clarifying the environment. Infants begin by exploring the world with their bodies. They internalize what they take in through their senses and display it in their physical movements. Infants gather vital information through such simple acts as mouthing, grasping, and reaching. The knowing process also involves language abilities. As young children use their senses to experience the world, they need labels to categorize and remember these experiences. By creating these labels, children increase their ability to communicate and begin to control their own behavior. These expanded abilities give young children additional opportunities to understand the world (Infant, Toddlers, and Caregiver Ninth Edition). Recent brain research supports the goal of building a total person instead of concentrating on cognitive development alone. Providing a rich environment with interesting things to do is desirable and stimulates cognitive development. But that does not work without working on physical, social, and emotional development at the same time. What make differences are the day-to-day living, the relationships, the experiences, the diapering, the feedings, the toilet training, and the free play and exploration that contribute to intellectual development. Early experiences matter, and shape brain architecture. Advances in brain research have provided great insight into how young children’s experiences have profound impact on genetic predispositions and thereby share the processes that determine whether their brains will have adaptations or maladaptations for later learning, memory, reasoning, executive functioning, expressing a full range of positive and negative emotions, socialization, behavior control and lifelong health. The thrust of this element is to close the gap between what we have learned and what we do with infants and toddlers. Experiences that prepare the developing brain to function optimally include having warm, nurturing, attentive social interactions and conscientiously buffering young children from the adverse impact of toxic stress. Lack of these kinds of experiences can have devastating, long-term effects on brain development including cognitive functioning and social-emotional competencies. For example, unpredictable or chaotic routines or lack of consistent caregivers may jeopardize children’s foundation for identity development or self regulation, or few language experiences, toys, and opportunities to explore impede the development of neural connections and pathways that facilitate learning (Essential elements of Quality-Infant-toddler Program). To deliver high quality care giving, adults need to understand and recognize key developmental processes that help them understand and support infants and toddlers. Since this essential element explicitly identifies knowledge about key developmental processes threats to them as a factor in quality infant-toddler program, three terms are defined as important pieces of a wider knowledge base about brain development that informs practice: serve and return, executive functioning and toxic stress. Serve and return is the interaction between young children and their parents and caregiver is a key to healthy brain development. It helps to create neural connections that build later cognitive and emotional skills. Executive functioning represents the cognitive skills that enable a child to focus on, hold, and think about information, filter distractions; and divert their attention to something new. The foundation for executive functioning is laid in infancy and is facilitated through early experiences. Acquiring the early building blocks of (executive functioning) skills is one of the most important and challenging tasks of the early childhood years. Toxic stress is defined as strong, frequent, and/or prolonged adversity without adequate adult support. Toxic stress disrupts brain development. While some experience with manageable stress is important for healthy development, prolonged, uninterrupted, overwhelming stress; toxic stress without the buffering relationships a child needs, can result in damaged, weakened systems and brain architecture that can have negative long-term effect (Essential Elements of Quality-Infant-Toddler Program). Environments make a difference in brain development. Environments that provide proper nutrition and regularly scheduled periods of sleep and physical activity consistently promote warm, nurturing, attentive social interaction; and conscientiously buffer young children from the adverse impacts of toxic stress. Lack of adequate nutrition, physical activity, appropriate sensory stimulation or social-emotional developmental experiences disrupt brain architecture and can have a decisively negative Impact on future development (Essential Elements of Quality-Infant-Toddler Program). Finding about the impact of early experiences on brain development highlight the importance of intervening early with highly stressed infants and toddlers and their families. Infants and children who are rarely spoken to, who are exposed to few toys, and who have little opportunity to explore and experiment with their environment may fail to fully develop the neural connections and path ways that facilitate later learning. Despite their normal genetic endowment, these children are at a significant intellectual disadvantage and are likely to require costly special education or other remedial services when they enter school. Fortunately, intervention programs that start working with children and their families at birth or even prenatally can help prevent this tragic loss of potential. While high-quality infant and toddler programs are not necessarily intervention programs. When caregiver and parenting practices are grounded in knowledge of early brain development, caregivers and parents are much more effective in providing experiences that facilitate optimal development including strong brain architecture (Essential element of Quality-Infant-Toddler Program).

The Minor Post Exilic Prophets Essay -- essays research papers fc

Before the Babylonian exile, Biblical prophesy reached its highest point. Prophets such as Jeremiah and Ezekiel changed and molded the scope of Israelite religion. Their writings were intelligent, insightful, well developed, and contained a great spiritual meaning. Following the Babylonian exile, however, prophesy took a depressing downward turn. There are many post exilic prophets, yet their writings are usually short, mostly irrelevant, repetitive, and, for the most part, anonymous. Though this is the case for many of these prophets, their works cannot be overlooked. Haggai and Zechariah were leaders in the cultic reform of the Israelite people. Malachai calmed their fears, and assured them of God's love. Still other prophets told of a new, Messianic time when the word of the Lord would be held in its former glory. These were the most important works, as post exilic Israel needed not only protection, but spiritual guidance to sustain their society. The prophet Haggai was in integral figure in uniting the Israelite people. Upon return to their homeland, the Israelites found most of the infrastructure in a state of disrepair, with the people uncaring for their moral and social responsibilities, to say nothing for their religious practices. (OVC) Even the temple of the Lord had been destroyed. Haggai emphasized the return to a more cultic society. Through Haggai, God explained the plight of the Israelite people, as in Haggai 1:6: "You have sown much, but harvested little; you eat, but there is not enough to be satisfied; you put on clothing, but no one is warm enough...Why? Because of My house which lies desolate while each of you runs to his own house." (Haggai 1:9) The word of Haggai is accepted as the word of God, and the temple is rebuilt in less than four years. "I am with you," said the Lord,in Haggai 1:13 when the temple was finally built. (EIB) The prophesy of Haggai did not end with the building of the Lord's temple. He offered a message of hope to the people of Israel. Haggai said that the promises made by God would be kept, now that He had a dwelling place within the city. God inspired the people of the newly reformed city, saying: "Who is left among you who saw this temple in its former glory?...Does it not seem to you like nothing in comparison? The latter glory of this house will be grea... ...he post-exilic period have lasted in Israel for hundreds of years. I found it ironic, however, that after the nation healed itself, it immediatly began to discuss plans for war with other nations. Throughout the Bible, there are discussions of prosperity and pease, but does it have to come at the expense of other nations? It would have been more economical for the Israelites to at least establish a solid medium for trade, and a constant source of manpower and funds before they began to wage war on other cities. In researching this paper, I found the OVC to be especially helpful. It contained a verse by verse breakdown of the entire book, as well as historical backgrounds. Scripture quotations are from my New American Standard Bible. Works Cited Carstensen, Roger N. The Book of Zechariah. From The Interpreter's One Volume Commentary on the Bible. Abingdon Press, 1971. Achtemeier, Paul J. Harper's Bible Dictionary. Harper and Row, 1985. Carey, Gary. Cliff's Notes on Old Testament. Cliffs Notes, Inc, 1995. Barker, William P. Everyone in the Bible. Fleming H. Revell, 1966. Brownrigg, Ronald and Comay, Joan. Who's Who in the Bible. Crown Publishers, Inc, 1946 and 1952.

Being a Good Leader in the Marines Essay -- Marines Leadership Counsel

Being a Good Leader in the Marines â€Å"In order to be a good leader, there are two things to remember. Lead from the Front and always set the Example. From these two leadership principles, everything else will fall into place.† These are the words that have ended all of my counseling sheets with since I began writing them as a Corporal and will continue to do as long as I counsel Marines. I was brought up in the Marine Corps with this philosophy and have adopted it as my own. Leading from the front is often times one of the leadership principles that is easier said by some than actually done. Those so called leaders that would tell their Marines to do something that ‘they’ would never really do themselves. Coming in font of your Marines on a Monday morning without a fresh haircut or pressed uniform and actually having the nerve to address them on how ‘unsatisfactory’ they appear. I have actually had the unpleasant experience of witnessing this, from a receiving perspective. Is this what anyone would call Setting the Example? I have had both the pleasure and discomfort of being led by good and bad leaders. The way I simply define leadership is by being able to do as you say. Lead from the front and Set the example. There are several different items that I have stored in my leadership â€Å"bag of tricks†. The one that I find myself applying the most is the ability to be both stern but flexible. I am a true believer in the statement that no one is perfect. As a leader I feel tha...

Stakeholder Analysis on Bp

Assignment # 1 Stakeholder analysis on the British Petroleum oil spill disaster Stakeholder: UK and USA Government The British Petroleum (BP) oil spill in the Gulf of Mexico flowed unabated for three months in 2010. It is the largest accidental marine oil spill in the history of the petroleum industry. This event affected individuals and groups, know as stakeholders, in different ways according to the impact that the catastrophe meant to their situation.The stakeholders treated in this case are the U. S. and UK government, which first we would like to define their position on the disaster then to find the links with ethical traditions and finally to mention the positive aspects and limits of these two with three theoretical propositions (Stakeholder Theory, CSR & Ethics of discussion). The positions of the governments were on their own particular way to deal and manage the situation of the BP oil spill. The U. S. overnment took an offensive position against BP and made it responsible of the incurred damages as a result of the oil spill, likewise, indirectly blamed the UK government as the main regulator of the companies from their country. In response, the UK government took a defensive position about the responsibility of the damages and for the hostile side that U. S. took against. However UK government wanted to manage the situation by the side of the cocerns of their people interesr and BP involment to develop the best and fastest solution for the situation.The reason why the U. S. government took an aggressive position came from its role as representative of a nation that should give solutions to the problems and complaints of the individuals and groups (business, organizations, etc) concern of US nation. But seeing it on the other side, the same particular reason came with the UK government. Now, the question relies on: why they went on different sides? or more precisely, what made them to take a position different from each other? if their objectives wer e basically the same.The interest of both governments were mostly on the same page, but there were some differences. The U. S. government seek to be the victim of the incident with the reason of solidarity with those affected but also be the one to go forward in search of a solution and satisfaction of all involved as it? s leader role. As well, the U. S. government was responsible for establish appropriate regulations to prevent such damage. This put it on the exterior â€Å"inocent† role but indirect accomplice for the mistake done.Furthermore, the UK government seek not be involved in the incident, likewise even pretended to find a speedy solution to be the lowest impact to its stakeholders and its oil industry that implies BP mainly in the economial and relationships between nations. Its role was primarily mediator in the dispute of the guilt of the oil spill in the Gulf of Mexico with the intention of the most healthy solution of all. References: Urbina, I. (2010, May 24 ). Inspector general’s inquiry faults regulators.The New York Times. Retrieved from http://www. nytimes. com/2010/05/25/us/25mms. html? pagewanted=all&_r=0 Thompson, P. (2010, June 7). Stop blaming uk for bp oil spill disaster: Cable hits out at america read more. Mail online. Retrieved from http://www. dailymail. co. uk/news/article-1284125/Stop-blaming-UK-BP-oil-spill-disaster-Cable-hits-America. html White House. (2010, August 14). Deepwater bp oil spill. Retrieved from http://www. whitehouse. gov/deepwater-bp-oil-spill Alfano, S. (2010, June 5).Bp oil spill not our fault, british government official says, calls criticism extreme and unhelpful'. Daily News. Retrieved from http://articles. nydailynews. com/2010-06-05/news/27066339_1_oil-spill-bp-rig Wray, R. (2010, July 27). Bp oil spill: Uk taxpayers face gulf clean-up loss. The Guardian. Retrieved from http://www. guardian. co. uk/business/2010/jul/27/bp-oil-spill-taxpayers-clean-up-costs Plante, B. (2010, May 23). Oil sp ill sparks call for aggressive gov't role. CBS News. Retrieved from http://www. cbsnews. com/8301-18563_162-6510144. html

Accounting Standards Essay

INTRODUCTION Accounting Standards are employed to build the application of accounting practice. The actual financial position of the company can not be presented accurately and precisely with adhering to the principles and standards. Due the evolution of time, the concept has changed to suit the needs of the industry and is also continuously to changing to needs. With rapid change and development of wealth, trade and technology, there was a need to account the business transaction due to intricacy involved. Due to the mode of writing and numbers which facilitated the accounting process. It is accountants who helped in the development of economic and commerce by providing valuable services to the community. See more: Satirical essay about drugs HISTORY AND EVOLUTION OF ACCOUNTING STANDARD: Pacioli is being considered the father of the Accounting. The first double entry book-keeping was developed around 1200 B.C   in Italy followed by first book on double entry was written by Luca Pacioli in 1494. Due to the advent of Industrial Revolution around 1750, business expanded rapidly which catapulted mass transportation, invention of new products and new markets, development of capital markets and as the result, the role of accountant become inevitable to any industry. As development of trade grows, the need for professional accountants also nurtured in a fast pace. Society of Accountants was established in 1854 in Edinburg which was accorded a royal charter which recognized the profession’s role in the trade and commerce. In U.S, the first such professional society was the American Association of Public Accountants, chartered by the state of New York in 1887. Cost accounting was developed to augment the efficiency in the manufacturing Units. Management Accounting was developed to advise the business to make strategic business decisions. During 20th Century, United States has overtaken the British and become the leading industrial power in the world. The growth of industries like U.S. steel and Standard Oil demanded more classy accounting systems to keep track record of expanding business divisions within these huge business corporations.   As insiders of the industry took advantages by stock manipulations, price fixing and other questionable business practices mainly to derive benefits thereby depriving the interest of gullible investors. All the states of the U.S.A and Puerto Rico and the District of Columbia stipulates through law that an accountant should have specific educational and experience requirements and should passes an qualifying examination and will be granted a title known as Certified Public Accountants. [CPA]. Now, CPA’s have structured in to State and national societies. In United States, American Institute of Certified is the prime body representing accounting profession, which is the contemporary successor organization of the American Association of Public Accountants and the American Accounting Association organized in 1916. In United States , the Financial Accounting Standards Boards [ FASB] , an independent non-governmental organization supported by financial-reporting industry groups , is the nodal institution accountable for establishing accounting standards and rules whereas the International Accounting Standards Boards [ IASB] formulates rules and standards that are recognized and used by many nations. With fast growth of corporate activity, the need for sophisticated accounting methods has increased and accounting has witnessed many improvements in theory and techniques. The ever changing tax laws and regulations is causing change in accounting methods frequently as it is necessary to maintain homogeneous accounts for governmental statutory requirements or public scrutiny. A series of exposures pertaining to accounting firm’s failure to detect or openly challenge irregularities or fraud as in the case of World.com and Enron, when auditing finances of a number of corporations compelled Congress to establish the Public Company Accounting Oversight Board in 2002. Securities and Exchange Commission has been allocated power to appoint the above board to register and regulate accountants and firms to act as auditors. It sets standards for auditing and is responsible for reviewing audits and disciplining accountants and accounting firms.   [1] SIGNIFICANCE OF ACCOUNTING STANDARDS: Accounting standards are significant as they guarantee improved public accountability and offer effective and efficient functioning of the trade and commerce of a nation. They play a vital role for complete understanding of political, economical and social consequences of allocation and proper utilization of government resources both at the federal and at the State levels. Improper and bad accounting may lead to serious long term consequences .Accounting standards can be misused to offer misleading information of a business. FREE MARKET APPROACH OF ACCOUNTING STANDARDS: It refers to a method applied by private sector wherein creation of an economic market in which business is ruled by the laws of supply and demand and not by the unwanted government interference, subsidy or regulation. Under this accounting standard, voluntary disclosure of activity -based cost data which offers a new approach of functional process and provides more alternatives for decision makers. In a real free market, accounting standards would enhance as corporations and accountants vie to offer the best information to shareholders. In a free market, the aspiration for profit is satisfied by long-range, honest, rational behavior thereby innovating, by employing best employees, by offering quality products and by providing accurate information to investors. Business is required to provide accurate information to investors else it would loose its reputation and credibility in the market. The current FASB is so cumbersome and complex that an ordinary lay man finds it difficult to interpret the same. Most companies in U.S.A now started to follow dual reporting. For instance, AMD and Intel release two sets of accounting reports: one as per FASB guidelines which is mandated by the regulation and other based on simple accounting standards that they deem that it being more informative to shareholders. There are certain existing statues which refuse the shareholders to overthrow existing corrupt or incompetent management. For instance, Anti-hostile takeover legislation which was passed in 1968 has made it complex to replace incompetent management .Arcane regulations passed in 1930 limit the capacity of the financial entities such as insurance companies, pension funds and mutual funds that own major shareholding in corporations to participate in the board for decision taking and for joint deliberations. Hence, the opportunity to safeguard the interest is being denied by arcane regulations. If the U.S government is really interested in the healthy stock market, it should exhibit it by deleting, not adding, regulations and building the market truly free. PRIVATE SECTOR REGULATION OF ACCOUNTING STANDARDS Stock Exchange Commission [SEC] supports on an independent, private sector standards –setting process mainly through open and deliberate. Though the commission has the statutory authority to frame accounting principles , it has not do so for the last 60 years .Instead it has assigned the onus to the private sector for leadership in establishing and enhancing the accounting standards. It is the private sector standards-setting process, as supervised by the SEC has resulted in existence of a quality accounting standards and strong capital markets in USA as of today. EVOLUTION OF REGULATORY APPROACH: After the end of the First World War in 1919, there was spurt in investment in securities by investors. Around 1920, more than .02 billion large and small shareholders availed the benefits of post-war affluence and ready to avail sudden wealth from stock market and due to boom, more than $ 50 billion worth in new stock was floated during this time. The famous stock market crash in 1929 which was notoriously known as â€Å"Black Friday† resulted in loss of faith by investors on the capital markets. Many investors were turned as pauper over a night. It was observed that if at all economy was to recover, the public’s confidence on capital market required to be refurbished. Congress was forced to find out a solution for this problem and it held many deliberations on the subject and finally passed the â€Å"Securities Act of 1933 â€Å"and the â€Å"Securities Exchange Act† of 1934. The prime goal for the establishment of Securities exchange commission was mainly to enforce the fresh security laws, to build confidence, to provide stability to the market and last but not the least to offer protection to investors. Stock Exchange Commission [SEC] was toothed with mandate to formulate accounting principles and standards. It is to be noted that even though SEC was accorded the power to supervise the accounting practice, SEC is of the opinion that the private sector is having ample resources and ability to build up suitable accounting standards. The American Institute of Certified Public Accountants [AICPA] had been in the field since 1887. As a federation of state societies, American Society of Certified Public Accountants was established in 1921 and later merged with the Institute during 1936. Due to persuasion from the SEC, the AICPA appointed the committee on accounting procedure in 1939. Committee on Accounting Procedure [CAP] released about 51 accounting research bulletin between 1939 and 1959. Though, these bulletins were able to solve the problems now and then as they emerged but could not address the issues relating to accounting principles. To resolve the accounting principles issues, AICPA established a new standard setting body in 1959 namely the â€Å"Accounting Principles Board† [APB].The main goal of the APB is to establish appropriate practices, formulate accounting principles and to minimize the discrepancies in practices. Though the APB released about 31 opinions between 1959 and 1973, it was dissolved for absence of productivity. Generally Accepted Accounting Principles [GAAP] are an anthology of conventions, procedures and rules that describe accepted accounting practices. Though it is not accorded as mandatory by any statute, SEC advises that it should be followed in all financial reporting of publicly traded companies. GAAP can thus be explained as a cluster of conventions and objectives that have been developed over time to oversee how financial statements are being prepared and presented. The three nodal authorities’ viz. the American Institute of Certified Public Accountants, The Financial Accounting Standards Boards and Exchange Commission offer regulation concerning acceptable accounting practices. The GAAP is founded on four basic assumptions as per the details below: Economic Entity concept- It stresses the business as a separate entity and to segregate income and expenses of business from that of personal. Going concern assumption which assumes that business will carry on for a longer period to validate the methods of capitalization of assets, provision for depreciation and amortization. Monetary unit assumption which fixes US dollar as the monetary unit for accounting purpose Periodicity assumption facilitates recording of business operations and separating into different periods. This is mainly to facilitate for comparison between past and present performance of the business.   FASB’s basic principles are detailed below: Historical Cost Principle- This requires business to account and report on cost of acquisition basis rather than present market value of the assets and liabilities. Financial reports and statements are prepared in accordance with set of rules , procedure and standards for reporting financial information known as the â€Å" Generally Accepted Accounting principles† (GAAP) , as established by the Financial Accounting Standard Board ( FASB). This standard stipulates that a company â€Å"account for all of their assets or economic resources according to their historical cost.† (Horngreen, Stratton & Sundem, p.6) Revenue Recognition principle or accrual basis of accounting requires business to record when the revenue is realized or earned and not when the cash is earned. Matching principle – Expenses has to be matched with the revenues where it is possible Full disclosure principle- Business should offer all the significant information relating to the company though it may not affect company’s financial statements. For instance, Tax disputes, lawsuits, takeover information and possible contingent liabilities of the business are to be disclosed by way of footnotes to the financial reporting. INHERENT DISADVANTAGES OF THE FASB Cost –benefit relation ship: It emphasizes that benefit of offering financial information should also be weighted against cost of providing it. Materiality- It refers to the significance of the item reported and it is to be weighed amount reported will have impact on third party’s decision based on the information provided. The Industry Practice Constraint – Conservative approach stresses that it is better to understate the financial statements rather than overstating it. The after effects of Enron, WorldCom, Inc have forced the Congress to enact Sarbanes Oxley Act in 2002.   The other accounting reforms announced is the creation of Public Company Accounting Oversight Board [PCAOB] to supervise the audits of the Public companies. PACOB has been entrusted with wide authority to regulate the auditing profession. PACOB has been toothed with powers like imposing civil penalty and to impose permanent revocation of an auditing firm’s ability to audit public companies. 8, SWITCHING TO PRINCIPLES BASED ACCOUNTING SYSTEM: There is strong suggestion from various quarters that U.S should abandon the current â€Å"rules-based† system in favor of a â€Å"principles-based accounting†. If that happens, the critics are of the view that all the current difficulties being faced by U.S financial reporting would be alleviated or eliminated. Further section 108 of the Sarbanes –Oxley Act of 202 stipulates that SEC to conduct a study on the adoption of a principle based accounting system. [2] CONCLUSION: Globalization offers both impetus and opportunity and it is time to streamline the FASB guidelines in tune with changing scenario.[3] It is to be noted that FASB has recently issued special report on Leases thereby implementing a new approach, is recognition of the need to review existing standards. Hence it is necessary not only to review its leases guidelines but for all current standards. The current FASB is high technical and complex in nature and may not help the investing public to understand the same without the guidance of professionals on the subject. When most of the countries around the globe have switched from complex to simpler guidelines, U.S can also follow them. In setting standards on national or global basis, technical correctness is regarded as less important than the comparability among reporting entities. Globalization in commerce here has become the order of the day and U.S accounting standards must reflect true global interests. Sticking to technically sound accounting standards would not help to develop acceptable, meaningful international standards. FASB should take avail this opportunity to update and even change the standards. The accounting profession and accounting standard setters should unite together in their effort to assure simpler, more beneficial and easy to understand U.S and worldwide accounting standard. BIBILIOGRAPHY Van Riper, R. 1994, Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. CT: Quorum Books. Westport. Hartgraves, A. L., & Benston, G. J. 2002, â€Å"The Evolving Accounting Standards for Special Purpose Entities and Consolidations†. Accounting Horizons, 16(3), 245+. Barker, Richard, 2004, â€Å"Reporting Financial Performance.† Accounting Horizons 18, no. 2 157+. Bekesford, Dennis R. 1999,†It’s Time to Simplify Accounting Standards.† Journal of Accountancy 187, no. 3: 65. Beresford, Dennis R. 2001,†Congress Looks at Accounting for Business Combinations.† Accounting Horizons 15, no. 1: 73. Derieux, Samuel A. 2000,†Let’s Reassess Accounting Standards.† Journal of Accountancy 189, no. 5: 82. Dye, Ronald A., and Shyam Sunder. 2001,†Why Not Allow FASB and IASB Standards to Compete in the U.S.?† Accounting Horizons 15, no. 3: 257. 1992,†The Financial Accounting Standards Board.† Journal of Accountancy 173, no. 6: 4. Fleming, Peter D. 1991,†The Growing Importance of International Accounting Standards; Arthur R. Wyatt, Chairman of the International Accounting Standards Committee Heralds International Harmonization.† Journal of Accountancy 172, no. 3 100+. Gornik-Tomaszewski, Sylwia, and Irene N. McCarthy. 2003,†Cooperation between FASB and IASB to Achieve Convergence of Accounting Standards.† Review of Business 24, no. 2: 52+. Hartgraves, Ai L., and George J. Benston. 2002, â€Å"The Evolving Accounting Standards for Special Purpose Entities and Consolidations.† Accounting Horizons 16, no. 3: 245+. Herrmann, Don, and Ian P.N. Hague. 2006, â€Å"Convergence: In Search of the Best CPAs Should Understand How U.S. and Foreign Accounting Standards Influence Each Other.† Journal of Accountancy 201, no. 1: 69+. Houston, Melvin, and Alan Reinstein. 2001, â€Å"International Accounting Standards and Their Implications for Accountants and U.S. Financial Statement Users.† Review of Business 22, no. 1: 75. Monson, Dennis W. 2001, â€Å"The Conceptual Framework and Accounting for Leases.† Accounting Horizons 15, no. 3: 275. Nobes, Christopher W. 2005,†Rules-Based Standards and the Lack of Principles in Accounting.† Accounting Horizons 19, no. 1: 25+. Radig, William J., and Brian Louder milk. 1998,†Leading the Way to Uniform Accounting Principles.† Review of Business 19, no. 3: 22+. Schipper, Katherine. 2003, â€Å"Principles-Based Accounting Standards.† Accounting Horizons 17, no. 1: 61+. Silliman, Benjamin Rue. 2005,†Convergence of Accounting Standards: A Comparative Analysis of the U.S. Revised Standard on Share-Based Payment and the International Accounting Standards Board’s IFRS 2.† Review of Business 26, no. 2: 24+. Wyatt, Arthur R., and Joseph F. Yospe. 1993,†Wake-Up Call to American Business: International Accounting Standards Are on the Way.† Journal of Accountancy 175, no. 7: 80+. [1] Encyclopedia Article Title: Accounting. Encyclopedia Title: The Columbia Encyclopedia, Sixth Edition. Publisher: Columbia University Press. Place of Publication: New York. Publication Year: 2004. [2] Article Title: Principles-Based Accounting Standards. Contributors: Katherine Schipper – author. Journal Title: Accounting Horizons. Volume: 17. Issue: 1. Publication Year: 2003. Page Number: 61+. [3] Article Title: Let’s Reassess Accounting Standards. Contributors: Samuel A. Derieux – author. Journal Title: Journal of Accountancy. Volume: 189. Issue: 5. Publication Year: 2000. Page Number: 82 Accounting Standards Essay Now-a-days, more and more enterprises are being managed by the professionals. The persons who provide risk capital to the enterprise do not participate in the day-to-day affairs of the enterprise and their major source of information about the enterprise is the financial reporting made by it. Apart from the providers of risk capital, there are other stakeholders also which include prospective shareholders, bankers, creditors, etc. , who use the financial reporting made by the enterprise to make their economic and financial decisions. In such a scenario, it is absolutely essential that financial reporting of an enterprise is unbiased, comparable, transparent and free from bias. This necessitates the existence of a sound financial reporting system in country which is based on the Accounting Standards. Realising the need for establishment of sound Accounting Standards in the country, the Institute of Chartered Accountants of India (ICAI), being the premier accounting body in the country, established the Accounting Standards Board (ASB) way back in 1977. Since then, the Accounting Standards Board has been working relentlessly in this direction by formulating new Accounting Standards as well as by revising the existing Accounting Standards so as to bring them in line with the best international practices. With a view to improve the quality of financial reporting in the country in real terms, it is also essential that the issues that are arising in implementation of accounting standards are addressed appropriately so that all Accounting Standards are understood and applied in the manner intended. Keeping this in view and with a view to ensure effective implementation of these standards, the Institute has also issued various interpretations, revised existing interpretations and issued announcements on accounting standards. Keeping in view the continuous changes that are taking place in Accounting Standards, Accounting Standards Interpretations and announcements on accounting standards, it is imperative on the part of the Institute to make all such pronouncements/ announcements available in one single book and revise it from time to time. The Institute has, therefore, been publishing the Compendium of Accounting Standards which contains all new/ revised Accounting Standards and other related pronouncements/ announcements, issued upto the date of publication of the Compendium and which are existing on that date. I am happy to state that continuing this practice, the Institute is publishing this Compendium of Accounting Standards – As on July 1, 2006, which incorporates all latest developments in the field of Indian Accounting Standards. I firmly believe that this edition of the Compendium will be extremely useful not only to the members of the Institute in discharging their professional duties but also to the preparers of financial statements and other users of accounting standards. New Delhi November 17, 2006 T. N. Manoharan President Preface In recent years, there has been an unprecedented increase in the awareness about the need for and importance of Accounting Standards in the country. The accounting standards which lay down sound and wholesome principles for recognition, measurement, presentation and disclosure of information in the financial statements improve substantially the quality of financial reporting by an enterprise. The accounting standards tend to standardise diverse accounting practices with a view to eliminate, to the extent possible, incomparability of information contained in the financial statements of various enterprises. The accounting standards also improve the transparency of financial statements by requiring enhanced disclosures. Realising the significance of accounting standards in improving the quality of financial reporting, the accounting standards have been granted legal recognition under the Companies Act, 1956, which require accounting standards to be followed by all companies. Apart from the Companies Act, 1956, various regulatory bodies, e. g. , the Securities and Exchange Board of India (SEBI), the Reserve Bank of India (RBI) and the Insurance Regulatory and Development Authority (IRDA) also require compliance with the accounting standards issued by the Institute by their respective constituents. This is a clear manifestation of the significance of the accounting standards and high quality of accounting standards being issued by the Institute. With so much faith being reposed by the law and various regulatory authorities in the accounting standards issued by the Institute, the responsibilities of the Institute as an accounting standard-setting body has increased tremendously. The Institute, through its Accounting Standards Board, has been trying to discharge these responsibilities by issuing new accounting standards as well by revising the existing accounting standards. Apart from ssuing new accounting standards and/or revising the existing accounting standards, the endeavour of the Institute has also been to address the issues arising in the implementation of accounting standards through issuance of new interpretations, revision of the existing interpretations and issuance of announcements on accounting standards. With the regular developments taking place in the area of acc ounting standards, there is a need to publish an updated version of the Compendium of Accounting Standards, which incorporates all the relevant developments that have taken place since the publication of the last edition of the Compendium. As compared to the last edition of the Compendium of Accounting Standards in 2005, this edition incorporates limited revisions to two accounting standards, viz. , AS 15 (revised 2005), Employee Benefits, and AS 29, Provisions, Contingent Liabilities and Contingent Assets; which were issued subsequent to the last edition. Besides this, one new Accounting Standards Interpretation, two revised Interpretations and six new Announcements on Accounting Standards have also been incorporated. The Compendium also includes a comparative statement of International Accounting Standards/ International Financial Reporting Standards and Indian Accounting Standards as on date, to apprise the users about the comparative status of Indian Accounting Standards vis-avis the International Accounting Standards/ International Financial Reporting Standards. I would like to take this opportunity to place on record my appreciation of the efforts put in by all the persons involved in the formulation of accounting standards at relevant times. Accounting Standards Essay In your opinion are accounting standards necessary and to what extent? Do you agree with the view that mandatory regulations stifle innovation ? why? Give reasons? * Accounting standards are necessary to promote high quality financial reporting. The fundamental role of accounting is to communicate economic information about businesses and other organization to various stakeholders (government, investors, shareholders, suppliers, lenders, customers and the general public). * These stakeholders use such information to take decisions and to assess the stewardship of people appointed to manage such organizations. If this information is not of a high quality standard, then the stakeholders would be unable to take effective decisions that will benefit them. For example, if a financial report is manipulated to show higher profits, investors would hold on to their shares with the belief that the company is doing well. See more: Is the Importance of being earnest a satirical play essay * Good and useful information should have the essential characteristics of understandability, comparability, relevance and reliability in order to play its role effectively. Accounting standards serve to promote the understandability , comparability, relevance and reliability of financial reports. * Accounting standards are needed so that financial statements will fairly and consistently describe financial performance. Without standards, users of financial statements would need to learn the accounting rules of each company, and comparisons between companies would be difficult. Here are other reasons why accounting standards are important to every business. Protecting Investors By employing accounting standards, investors’ interests are ensured as the documents they review are definitely accurate and genuine. As investors, they are interested to know that their money will eventually earn and go back to them. Accounting standards increase the investors’ confidence in the business. Regulatory Compliance Government regulators set accounting standards that have to be adhered to by all companies. This is both beneficial to the investor or business owner as well as to the customers or clients because it protects them from frauds in businesses. It also promotes transparency among the business’ transactions which will eventually lead to the improved efficiency of the markets. Following accounting standards set by the FASB and the IASB will help prevent a company or business from spending on legal actions initiated by the government against it. Assessing Business Performance The use of accounting standards will enable a business to see or assess its performance. By doing so, they can also compare and contrast their business’ performance with other companies or competitors. It further helps a business see its strengths and weaknesses. By also comparing past and current performances, a business can assess the success of its strategies. Businesses will either prosper or fall. Depending on the trends and the economy of the country, an investment may grow or go down the drain. But in the end, accounting standards will make a difference. That is why all businesses have to follow and strictly adhere to accounting standards.