Wednesday, December 25, 2019

Liberalism And Conservatism Are An Abstract Political...

Liberalism and conservatism are an abstract political ideology that is formed from evolving list of political attributes (Bruns Gimpel, 2000). While it may be difficult to create a comprehensive definition, Smith (1990) defined liberalism as individuals who are reformist, democratic, libertarian, humanitarian, egalitarian, and permissive. Conservative attributes focus on, â€Å"small state, minimal regulations, individual freedom and responsibility, patriotism, and strong law and order† (Dommett, 2015). When measuring trends in a variety of topics, Smith (1990) found that trends dealing with individualism and equal rights were mostly associated with liberal views, while trends on the topic of crime was mostly associated with conservatives. Bruns and Gimpel (2000) noted that Americans identification as either liberal or conservative was not entirely due to political knowledge, instead, their identification reflects the individual’s actual feelings towards particular gro ups and topics. Such findings (Smith, 1990; Bruns Gimpel, 2000; Dommett, 2015) on the topic of crime and individualism have recently been the subjects of debate throughout the presidential election. On June 16, 2015, Donald Trump began his Republican National Committee (GOP) presidential campaign with a speech labeling Mexican immigrants as rapists and criminals. Throughout the rest of his successful campaign, now president-elected, Trump continued to use such rhetoric towards Hispanics as one of the leadingShow MoreRelatedPopular political Ideologies in the 20th Century: A brief Study of popular 20th Century political trends.1367 Words   |  6 PagesPOLITICAL SCIENCE 101 Popular political Ideologies in the 20th Century A brief Study of popular 20th Century political trends. [Type the abstract of the document here. The abstract is typically a short summary of the contents of the document. Type the abstract of the document here. The abstract is typically a short summary of the contents of the document.] â€Æ' Political ideologies (P.I) have existed since the dawn of human Civilization; they have been fought over, discreditedRead More‘Conservatism Favours Pragmatism over Principle.’ Discuss (45 Marks)972 Words   |  4 PagesConservatism, like many other political ideologies has many factions within it. Traditional conservatism, especially paternalistic conservatism very much favours a pragmatic approach. This is the belief that behaviour should be shaped in accordance with practical circumstances and goals rather than principles, beliefs or ideological objectives. However with the introduction of the liberal new right conservatism due to the conservative view of economic and social breakdown, things have started toRead MoreThe Election Of The Conservative Party Leadership1635 Words   |  7 Pages–Thatcherism- that marked British politics during her 11 years in command and managed to influence the future of England’s politics. However, the main point of disagreement and discussion has been what was really Thatcherism and Margaret Thatcher’s ideology that later gave birth to a new ‘ism’ in politics. The decades before Thatcher’s rise to power were dominated by post war Keynes’ interventionist economic policies and here is where Margaret Thatcher tried to initiate an ideological change withinRead MoreThe Intellectual Tradition Of Political Economy1692 Words   |  7 PagesCourse Date Intellectual Traditions in Political Economy i) In what significant ways does modern liberalism break from classical liberalism s conceptualization of the market? In your answer, be sure to focus on the principles of classical and modern liberalism, as well as key 20th-century intellectual developments in each tradition. The definitional conceptualization of the five premises of political economy underscores the differences classical and modern liberalism. These premises include human natureRead MoreWhat Organizations, Ideologies, and Leaders Did Africans Create and Engage in the 20th Century to Promote and Advance Their Liberation?1220 Words   |  5 PagesWhat organizations, ideologies, and leaders did Africans create and engage in the 20th century to promote and advance their liberation? [Abstract] The 20th century composed of many organizations ideologies and leaders helping to promote and advance liberation both in America and worldwide. These different entities worked to defy the social structure filled with aspects of conservatism and oppression and rather upheld the Africana sense of governance and encouraged socialism in terms of a moreRead MoreEdmond Burke Vs Rousseau1090 Words   |  5 Pagesmay appear to fall on opposite extremes of political ideology. Credited with having inspired the French Revolution, Rousseau is seen a proponent of liberalism. Denouncing the French revolution on the other hand Burke is seen a strong advocate of conservatism. As far removed from one another as these political ideologies may be, in some key areas, some of the fundamental elements constituting the building blocks of of Rousseau and Burke’s individual political thoughts are to a certain degree comparableRead MorePolitical Feminism And Marx s Theory Versus Liberalism2513 Words   |  11 Pages What role does liberalism play in socio-legal theory? How do the theories you’ve chosen address law’s liberalism? Natural law, Legal Feminism and Marx’s theory versus Liberalism. â€Æ' What role does liberalism play in socio-legal theory? Liberalism is a theory where the rule of law is based on principles of equality and freedom. The first principles for this theory came from the classical liberalism while the latter principles known are more obvious in social liberalism. The first liberals embracedRead More A Fascist America: How Close Are We? Essay2684 Words   |  11 Pages The idea that America is turning fascist has been popular on the Left for as long as I can remember: in the 1960s, when antiwar radicals raged against the Machine, this kind of hyperbole dominated campus political discourse and even made its way into the mainstream. When the radical Weather Underground went into ultra-Left meltdown and began issuing incoherent quot;communiquà ©squot; to an indifferent American public, they invariably signed off by declaring: quot;Death to the fascist insect pigRead More New Political Philosophy for Russia Essay3124 Words   |  13 PagesNew Political Philosophy for Russia ABSTRACT: Both domestic and foreign policies of each state presuppose a certain ideology as a foundation. In a broad sense, an ideology may be regarded as a certain system of coordinates, an interpretational model of the world (Weltanschauung) including both empirico-theoretical (realizing a nations place in regional and global contexts, with a clear understanding of national interests, goals and resources) and metatheoretical (comprehending a nation in theRead MoreTexas campaign Essay1942 Words   |  8 PagesRegional Support Because Texas is geographically large and diverse, it is made up of numerous distinct regions, each of which is characterized by diverse levels of wealth, types of economic activity, density of settlement, racial and ethnic mix, and political culture. East Texas and West Texas have a different feel from each other. And both of these are different from South Texas. Urban Texas, which is where a majority of the states population resides, is remarkably different - richer and with greater

Tuesday, December 17, 2019

Essay about The History and Practice of Buddhism (Mahayana...

The religion Buddhism came from Buddha’ meaning to awaken. 300 million people around the world are practitioners of Buddhism. In the United States, about one million people serve one form of Buddhism. From Indian, China, Japan, Russia to the United States have practitioners of Buddhism. Siddhartha Gotama known as Buddha was the creator of Buddhism some 2,500 year ago in India. Buddha taught his followers a philosophy teaching a way of life not just a religion. Buddha also taught followers: have a spiritual life, to stay mindful and aware of thinking paths gain, and achieve wisdom and understanding of one physical and spiritual life. History of Buddhism Buddha was born in 563BC to a royal family in the land call Lumbini, India.†¦show more content†¦He or she will suffer if one expects people to conform to he or she convictions of right or wrong reasoning. If we want people to like us, we must not conform to convictions. Craving or distaste will lead to physical suffering because it causes to us to reborn. Craving, want, or distaste he or she will not gain guarantee happiness. Third truth, he or she can overcome suffering and gain happiness, contentment maybe possible here on earth. If he or she give up materials craving, and live one day at a time and do not worry about what he or she had or have in any form of material possessions. This is the Nirvana. Noble 8-fold Path The Buddhist believe the noble 8-fold path is spirtual concerning what he or she will say, do live, and speak to others. He or she is fully aware of daily thoughts, actions and by developing compassion for other until death. Continue to develop wisdom by understanding the beliefs of the four noble truths. Conclusion Buddha’s teaching during first centauries BC was a development of the S`ramana movement to seek happiness for practitioners. Buddhist teaching is not a branch of Hinduism, but Hinduism has influences on Buddhism. Any human being here can understand and accept Buddhism teachings on earth. Mayhayana Mayhayana (great vehicle) this form of Buddhism became prominent during the reign Kanishka who rule India during the first centuries BC and AD. The Mayhayana movement madeShow MoreRelated Buddhism Essay1168 Words   |  5 Pagesand India this is everyday life as a Buddhist. Buddhism revolves around a strict code of daily rituals and meditations. To an outsider they can seem mystical or even odd, but these are the paths to enlightenment and spiritual salvation. Throughout the centuries, Buddhism has evolved into a major religion in Asia and other parts of the world. nbsp;nbsp;nbsp;nbsp;nbsp;The mystical roots of Buddhism can be traced back to the first century BCE. Buddhism began with the birth of Siddhartha Gautama. WhenRead MoreThe Concepts Of Hinduism And Buddhism1749 Words   |  7 Pages The Concepts of Hinduism and Buddhism (Name) (Course name) (Instructors name) (Date of submission) The Concepts of Hinduism and Buddhism Buddhism and Hinduism have common roots: both religions have arisen in India. However, over long history of its formation, Buddhism has absorbed traditions of many civilizations of the East. It was not just a religion. This teaching is about personal enlightenment and contemplation of spirit. This awakening of soul has no reference to God. AccordingRead MoreA Brief History of Buddhism1417 Words   |  6 PagesBuddhism is one of the major religions of the world. It was founded by Siddhartha Guatama (Buddha) in Northeastern India. It arose as a monastic movement during a time of Brahman tradition. Buddhism rejected important views of Hinduism. It did not recognize the validity of the Vedic Scriptures, nor the sacrificial cult which arose from it. It also questioned the authority of the priesthood. Also, the Buddhist movement was open to people of all castes, denying that a persons worth could beRead MoreReligious Views On Euthanasia And Assisted Suicide1528 Words   |  7 Pagescircling these methods of killing grow, religious groups are beginning to take stances on the issue. Two of the largest religions in the world, Buddhism and Hinduism, have denounced the idea of death with dignity but for different reasons. While neither religion is a supporter of the right to die, the rejections are not unanimous for either group. The history and core beliefs of each religion can help one understand why Buddhists and Hindus are against the concept of assisted suicide. Hinduism is theRead MoreEssay on Theravada Buddhism and Mahayana Buddhism2768 Words   |  12 Pages There are two forms of Buddhism that are still prevalent in society today, these are Theravada and Mahayana. Both these traditions have existed for many centuries and encompass important beliefs derived from the Pali Canon and other ancient Indian Buddhist literature. They revert back to the orthodox teachings presented by the historical Gautama Buddha such as The Four Noble Truths and The Eightfold Path. Both these forms of Buddhism stay devoted to the traditional beliefs that the religionRead MoreAnalysis of Worlds Major Religions: Terminologies, Values, and Implementation in Daily Life1704 Words   |  7 PagesImplementation in Daily Life Table of Contents BUDDHISM 3 History Origin 3 Basic Beliefs 3 Sub-divisions 4 Teachings of Buddha 4 Four Noble Truths: 4 Eight-Fold path: 4 Role of Charity 5 CHRISTIANITY 6 History Origin 6 Basic Beliefs 6 Impact from other Religions 7 Sub-divisions 7 Teachings of Jesus 7 Role of Charity 8 DIONYSIAN AND APOLLONIAN 8 GNOSTIC AND LITERALIST COMPONENTS 9 REFERENCES 10 BUDDHISM History Origin Buddhism is a wide spread religion or philosophyRead MoreThe Main Religion of the Heian Period Essay2666 Words   |  11 PagesThe Main Religion of the Heian Period Two Buddhist sects, Tendai and Shingon, dominated religion in the Heian period. The word tendai means heavenly platform, and the word shingon means true word. Both of them belonged to the Mahayana, Great Vehicle, branch of Buddhism originating in India, and both of them were imported from China by the Japanese court at the beginning of the ninth century. In their new surroundings, the sects came to terms with the change from the centralized monarchyRead MoreEssay on Asian Art Museum in San Francisco1315 Words   |  6 PagesSoutheast Asia, Himalaya, China, Korea and Japan. I was quite impressed with the collection of Buddhist items, with entire sections dedicated to Buddhism from different time periods and regions. Of all the historical artifacts, I would say what became most apparent and valuable as a take-away lesson was the diversity of Buddha imagery in Buddhism, again depending on time periods and regions. As I walked from one room to the next, I sometimes found myself not sure if I was even still browsing theRead MoreSimilarities Between Hinduism And Buddhism1351 Words   |  6 PagesIn this essay, I intend to compare and contrast two major religions, Hinduism and Buddhism, that came out of India thousands of years ago. Though these two religions are old, they are still practiced today by millions of followers within the continent of Asia and the West. First, I would like to introduce the religion of Hinduism. The term Hinduism was derived a river of South Asia, the Indus. This term was used by the ancient Persians to classify the people of that region of the North-West territoryRead MoreEssay on Shintoism and Buddhism1210 Words   |  5 PagesShintoism and Buddhism The Japanese religions, including Shintosim and Buddhism, are rich and complex, and it contains many condradictory trends which may puzzle a Westerner. In the center of the tradition is Shinto, the natural religion of Japan. Also in the center is Buddhism, the Indian religion that was brought to Japan in the sixth century from Korea and China. Throughout the history of Japan, it has been these two religions that have contributed most to the Japanese understanding

Monday, December 9, 2019

Blackness Essay Research Paper BlacknessWhat is it free essay sample

Blackness Essay, Research Paper Black What is it to be black? What is it to be white? Why are so many people looking to suit under a colour s stereotype? To be born black is no longer the lone factor or criterion of inkiness. Langston Hughes is a extremely celebrated and commended writer of the Harlem Renaissance. In his essay, The Negro Artist and the Racial Mountain, he addresses the mental province of one Negro creative person wishing to be known as a poet, but non as a black 1. Hughes takes this as stating that this adult male is seeking to be and subconsciously wants to be white. In this I can hold. Langston tells of the subconscious consequence on inkinesss, the different criterions of blackness versus whiteness, and what is perceived to be a Negro creative person in America. In America we have this thought of black being something negative, while people with white tegument are deemed to be better. We will write a custom essay sample on Blackness Essay Research Paper BlacknessWhat is it or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In the essay, Hughes speaks of a in-between category family of a immature poet. The poet s female parent would state things like, wear t be like niggas, when all the kids were non acting decently. The male parent stating, expression at how good a white adult male does things, cementing this subconscious attitude of white is right and black is bad into the heads of his progeny ; therefore, making a rhythm. They are subconsciously stating themselves that it is better to be Nordic than cultural. There are said differences within the struggle of criterions between blac kness and whiteness. White persons are seen to be landholders, politicians, and lawyers, while inkinesss are expected to be less than. When inkinesss obtain this position of whiteness, they tend to look down upon the distinguishable individuality of their ain people. Langston Hughes illustrates this with his illustration of the stylish church where upper category Negroes would instead idolize right and softly [ like dull Nordics, ] than cry and sing old Negro anthem. The lineation for the Negro creative person in America was to utilize broken linguistic communication, wind beat, and urban narratives. Anything more was perceived to be white. Black readers wanted to hear about subjects other than those that referred to their civilization. Whites preferable black poets to concentrate entirely on the traffics of their ain personal backgrounds. Stereotypes were what whites wanted inkinesss to portray ; on the other manus, inkinesss merely wanted respectable description. I do non hold with the thought of the immature poet desiring to be white. I believe he merely wanted to be a poet without stereotype. I agree with Mr. Hughes in indicating out the jobs with what is perceived to be black, the criterions of inkiness, and the subconscious consequence on inkinesss. Evidence of The Negro Artist and the Racial Mountain still holds truth in contemporary America. Fortunately for today, inkiness is something that is decidedly more recognized by Whites. Black art, in all its many aspects, has become a portion of American society.

Monday, December 2, 2019

Saving Private Ryan Essay Example

Saving Private Ryan Paper â€Å"Saving Private Ryan† Analyse the methods use to make the opening battle sequence of â€Å"Saving Private Ryan† both shocking and realistic and say how effective you find it as an introduction to the film â€Å"Saving Private Ryan† is a war film directed by the well-known Jewish director Steven Spielberg and was released on September 11th 1998. It was a joint production with Paramount and DreamWorks pictures. The film won in total 5 Academy Awards (Oscars) including best director in 1999. This is most likely due to Spielberg’s many conventions used in the opening twenty-five minutes. Saving Private Ryan’ broke traditional conventions of the war film genre, mainly because Spielberg used a very wide range of techniques, to portray what he wanted the audience to witness. He uses de-saturated colour all the way throughout the film, which gives off a dull, and washed out impression of the film and made the red of the blood stand out against the dull background. Another technique used was in the use of a handheld camera which made it seem like you were facing all the dangers the soldiers were faced, and seeing all the horrific things they saw from their point of view. We will write a custom essay sample on Saving Private Ryan specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Saving Private Ryan specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Saving Private Ryan specifically for you FOR ONLY $16.38 $13.9/page Hire Writer These two techniques helped Spielberg achieve â€Å"realism at all times† . meaning that he would not hold back on any blood and gore that he wished to include in his film. One such time in the opening twenty-five minutes was during â€Å"Captain Millers confusion† where a soldier has his arm missing and in all the confusion is searching for his missing arm on the floor and when he eventually find it he just walks off as if nothing has happened. This shows the gory side to war but at the same time the effects it had on the people involved and how confused a man must be to search on a beach for his arm when bullets are flying in from left, right and centre. In the opening scene, before we see any actors we are shown a full screen shot of the America flag accompanied by the sound of bugle playing in the background. The flag shows that the film is from the perspective of the Americans, despite them joining the war late in 1941 when the war starting in 1939. The bugles are usually played to signify the start of a war The Audience then see a close of Private Ryan’s feet walking away from the camera as it follows him, this is to show that we as an audience are following him along his journey. We then are show the American flag again but this time it is accompanied by the French flag. These two countries were both on the same team through out the war, the Allies. This is ironic as America joined the war late on and France surrendered some time in 1940 five years before the end of the war when they were invaded by Germany. We are then sent back in time to June 6th, 1944 on Omaha Beech in Normandy through an extreme close up of Private Ryan’s eyes. This gives the audience the impression that they are looking at things through his eyes. The first shot of the beach is a low angled shot of the Hedgehogs which were used to stop boats entering the beach, this is followed by a long shot of boats approaching the beach. We then enter the boat and are shown the hands of soldiers shaking to show that the ordeal was obviously scary. Also close ups of soldiers faces with terrified looks on them were used this was firstly to show how they felt but at the same time it was showing the audience who the main characters are. The following scene the instant chaos on the beach. A point of view shot of German turrets is used to show what the soldiers were heading towards. The audience the sees a view of from behind the soldiers on the boat using a medium close up, this makes you feel nervous and scared for the people involved. It is at this point that the audience really interacts with the action when the doors of the boat open and all soldiers are mowed down by machine gun fire. With the camera behind the soldiers it feels like you are being shot at and you can feel yourself dodging the bullets. The audience then sees the introduction of the handheld camera when a underwater shot is used when all soldiers jump in the sea. They see people drowning and getting shot while they are in the water and the bright red of the blood stands out in the water. We can hear water splashing when we are above water but as soon as we go under the sound is muted and bullets flying into the water is the only sound. All this makes us feel we are the camera and the camera is in fact a person. The audience then sees chaos all around with people desperately trying to get out of the way of oncoming bullets and if that wasn’t enough bombs are dropping from above, when ever a bomb is dropped the camera shakes as if it is a person stumbling from the force. This scene gave the impression that survival was impossible. The third scene in the first twenty-five minutes focuses the audiences attention on one character, Captain Miller and his confusion. In this scene we are plunged into the horrors of D-day with him and sense the carnage that he senses. The audience begins by seeing a close up of Captain Millers face and the sound is muted and everything is slowed down. Gradually the sound of slowed explosions is heard and is accompanied by a over the shoulder shot from Captain Millers perspective. They then see jumpy shots of Captain Miller that alternate between this and the horror around him which is show using a over the shoulder shot. The horrors include things like people getting arms blown off and getting shot from all over but the over all theme was people were so confused and didn’t know what they had got them selves into. The scene ends by showing the audience a soldier mouthing some words then a huge explosion and sound is reinstated and the soldier speaks asking what he should do next. In the final scene which is the end battle, we are shown Captain Miller resting ,after just capturing Omaha beach, and talking to Sergeant Howard. The audience sees a long shot of the beach after the soldiers have left and the chaos that has just occurred finals comes to life. We can see dead bodies everywhere and the sea is stained with blood. Captain Millers voice is heard saying â€Å"what a view† and Sergeant Howard agrees. The viewers then see a close up shot of Captain Millers eyes as we are sent back to a low angled shot of the beach while gentle music fades into the sound of waves which is peaceful after the chaos is over. The final shot is of a dead soldier laid down with the name â€Å"Ryan† on his back. This shot establishes the scene and links to the title and gives a plot to the film. Over all I think the opening twenty-five minutes were successful in being realistic and shocking and I think that Spielberg succeeded in putting â€Å"chaos up on the screen†. e achieved this with the use of de-saturation but mainly I think it was down to the use of the handheld camera which made the audience feel like it was in the film and secondly the use of his camera angles helped a lot in making the film seem real and made the audience feel for the people that were involved. I think the film was a good film as it is not a typical war film that only appeals to the older people it appeals to all people and effective at making the audience shocked.

Tuesday, November 26, 2019

Free Essays on Romeo And Juliet And West Side Story

The Parallels of Romeo and Juliet and West Side Story In the world today, problems exist due to common differences. The two plays, Romeo and Juliet and West Side Story, show conflict between people because of who they are, where they are from, and what they look like. In the two above-mentioned plays, the story lines show how people and groups can cause grief and sorrow toward one another. The characters also show how people can overcome their differences because of a common cause. When Romeo arrives at Juliet’s tomb, he finds her dead, when in actuality she took a drug to make it seem like she was dead. She awakens to find that Romeo has poisoned himself because he though Maria had truly died. When Juliet awakens she is overwhelmed by Romeo’s death and stabs herself with a dagger. The two families, the Capulets and the Montagues, realize what they did to each other and reconcile. West Side Story parallels Romeo and Juliet in the scene where Tony is running around the courtyard yelling for Chino to kill him. Tony and Maria spot each other and immediately start running towards each other. Chino arrives and shoots Tony; he later dies in Maria’s arms. The two gangs reconcile and assist each other in carrying Tony’s body away. These two scenes were the climax of the two plays, which was the most interesting scene to me. In both plays, the two main male characters die. Romeo dies by a poison he obtained because he could not live without Juliet. Tony is frustrated with Chino, Maria’s brother, because he would not let them see each other. Chino could not get past their love and ends up killing Tony. In the plays, one female character kills herself and the other lives. Juliet awakens to find her true love dead; this is too much for Juliet and she cannot live without Romeo, so she takes her own life with a dagger. As Maria sees Tony die, she does not kill herself. Maria realizes she knows things will get... Free Essays on Romeo And Juliet And West Side Story Free Essays on Romeo And Juliet And West Side Story The Parallels of Romeo and Juliet and West Side Story In the world today, problems exist due to common differences. The two plays, Romeo and Juliet and West Side Story, show conflict between people because of who they are, where they are from, and what they look like. In the two above-mentioned plays, the story lines show how people and groups can cause grief and sorrow toward one another. The characters also show how people can overcome their differences because of a common cause. When Romeo arrives at Juliet’s tomb, he finds her dead, when in actuality she took a drug to make it seem like she was dead. She awakens to find that Romeo has poisoned himself because he though Maria had truly died. When Juliet awakens she is overwhelmed by Romeo’s death and stabs herself with a dagger. The two families, the Capulets and the Montagues, realize what they did to each other and reconcile. West Side Story parallels Romeo and Juliet in the scene where Tony is running around the courtyard yelling for Chino to kill him. Tony and Maria spot each other and immediately start running towards each other. Chino arrives and shoots Tony; he later dies in Maria’s arms. The two gangs reconcile and assist each other in carrying Tony’s body away. These two scenes were the climax of the two plays, which was the most interesting scene to me. In both plays, the two main male characters die. Romeo dies by a poison he obtained because he could not live without Juliet. Tony is frustrated with Chino, Maria’s brother, because he would not let them see each other. Chino could not get past their love and ends up killing Tony. In the plays, one female character kills herself and the other lives. Juliet awakens to find her true love dead; this is too much for Juliet and she cannot live without Romeo, so she takes her own life with a dagger. As Maria sees Tony die, she does not kill herself. Maria realizes she knows things will get...

Saturday, November 23, 2019

Super Words

Super Words Super Words Super Words By Sharon As a prefix, super- originates from the Latin super, an adverb and preposition meaning above, on top of, beyond, beside. Thats the original meaning of the English prefix, too, though according to the Oxford Dictionary of English Etymology, it has taken on other senses over the centuries. These include: Higher in rank, quality or degree (example: superstructure) In the highest, or to a high degree, in excess ( example: superabundance) Expressing addition (example: supertax) Here are some super words which have the same root: Superb – excellent Supercilious – proud, arrogant (from the Latin for above the eyelid) Supercomputer – extra powerful and quick computer Superfine – extremely refined, over refined Superhuman Superintendent – director or manager of an organisation Superior – greater in number or quality Superlative – of outstanding quality Superman (originating with Nietzsche rather than Clark Kents alter ego) Supermodel – an exceptionally successful catwalk model Supernatural – inexplicable through natural laws; miraculous Superscribe – to write above Supersede – to supplant or replace Supervise – to direct or oversee There are dozens of others. Why not add yours in the comments or in the forum? Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:Using "a" and "an" Before WordsOne Fell SwoopComment, Suggestion, and Feedback

Thursday, November 21, 2019

Effective Crisis Communication Research Paper Example | Topics and Well Written Essays - 4500 words

Effective Crisis Communication - Research Paper Example More over, the paper discusses each step of crisis management plan in detail and how to best implement it. Another important factor emphasized in this paper of crisis management, which is often sidelined, is the image of the organization managing the crisis. Restoration of physical, properties and economical losses are possible, whereas restoration of damaged image of the organization is never possible. This paper studies the disaster sustained in Hurricane Irene in 2011 in terms of economic loss and loss of lives. The role of crisis communication that permeates each and every step of crisis management is explored. It is found that action is the best understandable and adorable language of crisis communication, wherein the stakeholders and victims play crucial role in evolving best salvation. Crises are for all and for ever. No community and no organization, public or private are immune from crises. (R. Ulmer et al, 2011). When effective communication modalities are adhered to during crises, the outlook on crises gets completely changed. Crises act as provider of opportunities with the potential to leave the organization stronger in some ways or other than it was before.(p.4). Developing a framework for performance indicators to measure and improve crisis communication preparedness is the need of the hour. Sensing the prodromes is not given its due weight age paving way to havoc via crises. The size and intensity of warning symptoms in many crises are in fact negligibly small. But the nature of those symptoms read the ill-fate to emerge. In an atmosphere of apparently strong administrational activities these tiny warning symptoms usually get submerged or unheard by the top brass. Paucity of frameworks, which ensure diligent monitoring of the performance indicators, is th e current plight in every organization. (Palttala P, 2012). Leveraging the knowledge of human performance technology (Hutchins H.M. et al, 2008) is to be widely established, since

Tuesday, November 19, 2019

Cycle of Kolb Essay Example | Topics and Well Written Essays - 750 words

Cycle of Kolb - Essay Example According to the theory, concrete experience is followed by reflection of the experience on a personal level. Based on the reflection, one may try to conceptualise some general rules followed by an attempt to see if the rules are logic. This leads to the next concrete experience. When I joined the OB team, I had a lot of expectations and hopes about my performance in the team. I dreamt of getting a good reputation the team, and I hoped to be happy as I always loved to be cared and appreciated by others. However, after joining the team, I realized that things were not exactly the same as I imagined. I was hardly getting any attention nor was I able to perform well as I had many areas in my work where I was weak. However, I was reluctant to seek others’ help as I thought it would make my position more vulnerable. In addition, as I was too sensitive to comments, even the slightest hints of neglect and negative comments depressed me. Soon, team activities became a nightmare for me . I became too conscious to avoid any mistake. In addition, I had a rather poor relation with other members of the team. The bitter experience that made me reflect upon my own nature took place in March 2011. There was a meeting of my team to develop a plan to handle a serious case. To my utter surprise and dismay, I found that I was given no important role to play in the case. Though removing me was not directly discussed, many members were indicating the need of bringing someone with proficiency and experience. This was much beyond my expectations and control. So, at tea time, I left the meeting. On reaching home, I analysed as to what went so seriously wrong in my case because things were moving further and further away from my hands, and if something was not done, the situation was going to ruin my career and life. I tried to analyze the problem from a neutral view point. As West (172) observes, there are three types of conflict in teams; conflict about the task, conflict about team processes, and interpersonal conflict. In my team, everyone seemed happy working together and I could not find any conflict about tasks. On the other hand, successful completion of each task made the members growing closer in their relations, though I was growing more and more disappointed about my poor contribution. Moreover, there was no conflict about team process, and even personal relations. I was the only element in the team that was feeling detached and disappointed. When I looked into my faults, I could find that the first problem about me was my introverted nature. It did not allow me to be a good team player. As Thomas and Kilman (as cited in West, 2004) identified, there are five personality styles. They are: (1) competitive- taking a firm stand, and is useful when defending against a malicious motive, (2) collaborative- cooperative and takes into consideration the view point of all, (3) compromising- trying to reach a solution that at least partially satisfy all, (4 ) accommodating- trying to accommodate the interests of the other group, often surrendering ones own, and (5) avoiding- trying to evade the conflict entirely. (Source: Conflict Resolution, Mindtools). When I looked into my own position, I found that it was more of an avoiding type. Though I was well aware about my abilities, my attitude was ‘good for nothing’ most of the time, giving me a non- competent image in the team. Yet another serious issue I could identify with me was my egocentric nature. As I mentioned, I had lack of knowledge in certain fields but my hesitation to ask others only exaggerated the problem. If I asked someone in my team, they would only be happy to offer a solution at any time I prefer. It was unwise from my part to cover up the issues. I seemed seriously erred in not

Sunday, November 17, 2019

Bank Accounts Essay Example for Free

Bank Accounts Essay Saving a/c savingsare meant to promote the habit of saving among the citizens while allowing them to use their funds when required. The main advantage of Savings Bank Account is its high liquidity and safety. On top of that Savings Bank Account earn moderate interest too. The rate of interest is decided and periodically reviewed by the Government of India. Presently, the rate of interest is 3. 5% compounded half yearly. Savings Bank Account can be opened in the name of an individual or in joint names of the depositors. Savings Bank Accounts can also be opened and operated by the minors provided they have completed ten years of age. Accounts by Hindu Undivided Families (HUF) not engaged in any trading or business activity, can be opened in the name of the Karta of the HUF. The minimum balance to be maintained in an ordinary savings bank account varies from bank to bank. It is less in case of public sector banks and comparatively higher in case of private banks. In most of the public sector banks, minimum balance to be maintained is Rs. 100. In accounts where cheque books are issued, a minimum balance of Rs. 500/- has to be maintained. For Pension Savings Accounts, minimum balance to be maintained is Rs. 5/- without cheque facility and Rs. 250/- with cheque facility. Things to Consider While Opening a Savings Account It is advisable to seek the following information from bank before opening the account: †¢Minimum balance requirements. Penal provisions in case the balance falls below the minimum stipulated amount †¢Penalty in case of return of cheques issued or instruments sent on collection. Collection facilities etc. offered and charges applicable. †¢Details of charges, if any for issue of cheque books and limits fixed on number of withdrawals, cash drawings, etc. Document Required For Opening a Savings Account †¢Two passport size photographs.

Thursday, November 14, 2019

The Wright Brothers: Great Innovators of Flight Essay example -- Wilbu

Throughout history, mankind has been fascinated with the concept of flight. It was not until the turn of the 20th Century that the dream of flying among the birds became a reality. On December 17, 1905, Wilbur and Orville Wright flew on the first flying machine that was heavier than air. The Wright brothers made a legacy for themselves and are remembered as some of the greatest innovators of their time. In this report, I will give a brief biographic account of the early adulthood, pre-flight business endeavors, and the events that led up to the innovation that evolved into modern aeronautics. Wilbur, the eldest, was born near Millville, Indiana in 1867. Orville was born Dayton, Ohio, in 1871. During their childhood, the Wright brothers were inseparable. According to The Wright Brothers by Russell Freedman, Wilbur Wright once said, â€Å"From the time we were little children, my brother Orville and myself lived together, played together, worked together and, in fact, thought together.† Even as adults, they shared everything from a joint bank account and their flight experiments. To the surprise of the public, despite being good students, neither of the Wright Brothers finished high school nor received any special education in the fields of science and engineering. However, they always were handy with tools and had well-developed problem solving skills. Even as adults, the wright brothers enjoyed playing with mechanical toys and devices. There curiosity with mechanical devices with encouraged by their parents, Milton Wright and Susan Koerner. In 1878, after the father returned from a business trip, Milton Wright gave his sons a toy called a Pà ©naud helicopter. This toy was made of cork, bamboo, and thin paper and ... ...mproved versions of the original Flyer. The inventions and discoveries of the Wright brothers have become the foundation of modern aeronautics. The invention of the airplane has improved over sea travel and is one of the fastest modes of travel. Today, thousands of people fly on commercial airlines in order to travel long distances in extremely short periods of time. Furthermore, airplanes have become an important form of technology used to turn the tides of war. The Wright brothers reached for the sky and flew beyond expectations. Works Cited Old, Wendie. To Fly: The Story of the Wright Brothers Freedman, Russell. The Wright Brothers: How They Invented the Airplane Wikipedia The Wright Brothers https://en.wikipedia.org/wiki/Wright_brothers The Smithsonian The Wright Brothers http://airandspace.si.edu/exhibitions/wright-brothers/online/

Tuesday, November 12, 2019

Modelling Leadership Essay

Many people have potentials of becoming leaders by virtue of their births, for instance, into royal families. Some others cashed in on the naivety and innocence of the people around and, before long, became leaders; not necessarily by achievements but because they are opportunist. I see real leadership emerging when a individual can successfully impact the life of others which in turn makes them willing followers. This is the category my headmaster falls into. My relationship with this man started a couple of years ago. As a teacher and mentor, he sees every opportunity for success in every child. He is by no means a disciplined man, yet he is patient enough for any student. He is the headmaster, coordinating the teachers; yet he is the teacher himself. He takes it as a responsibility to have a one-on-one contact with every students in the school and he has been successful at it in spite of all other official assignment competing for attention. Every student, to him, needs to discover himself – his strengths and weaknesses. With my headmaster, the hardworking students still has rooms to do better if only he could discover how and the lazy students needs only to discover his areas of interests and concentrate on it for his success. This is what he seeks to do for each students by spending time with them. An of course, he encourages the teachers to do likewise. In his words ’these little minds are going to become our leaders tomorrow and it is how well we impact them that determines what they do when they become our leaders -whether they lead us well or not. ’ His style has produced great changes in the life of students. Even other teachers are borrowing successfully from his style and they in turn are achieving great results with their students. I hope one of his products eventually rises to become the president of our great nation – this will be a rewarding feather added to his cap.

Sunday, November 10, 2019

Language, Gender, and Slang

If the feminist critique of language is correct, and much of language reflects and embodies masculine and male experience (Cameron 1998, 9), then it should come as no surprise that slang, which is one particular mode of language, should reflect the same masculine and male experience.   However, it seems that little quantitative research had been done on slang directly until relatively recently. The first study was Kutner and Brogan’s research (1974), just over 30 years ago.   The object of this study is to test my peer’s knowledge of slang, and how aware they are of its usage.   One of the common ideas about slang is that slang words change fast, from generation to another;   the other is that slang is not mainstream. But where it comes to gender and slang, slang words have proven rather stable and common, even the vulgar slang – being a virgin or a whore has had meaning since time immemorial.But first, I will define slang and give a little bit of backgro und about its study since the 1970’s. What is slang?   Slang refers to worlds and dialects that are not used in mainstream culture.   As such, it can be the marker of a subculture, or of areas of discourse or ideas that are taboo in mainstream thinking.   A subset of slang are what we normally take to be slang, namely vulgar, sexualized, or derogatory language.   For the purposes of this paper, we will focus on slang that has a particularly gendered aspect – that is, words that are used to designate â€Å"male† and â€Å"female† genders in slang language.   These slang words include, but are not limited to: Chick, bitch, babe, and guy, dude, and stud. The fact that these slang words are common where it comes to talking about the relationships between the sexes, on topics such as sexual attraction and gender relations (activities and relationships).According to Flexher (1975), who produced the first dictionary of slang, the use of slang and the c reation of new slang is almost exclusively the purview of males (xii).   Women tend to use the language that is invented for them by males.   This may account for the disbalance of terms in a gendered distribution:   there are more slang terms to designate female or feminine behaviors, and more of these terms are negative, and much more negative than its male/masculine counterpart:   for example, compare bitch and asshole.   First off, you would almost never call a man a bitch unless you were trying to feminize him, but you can call women assholes without masculinizing them.   Second, bitch has a more negative charge than asshole, which might even carry a positive charge.   These are just some informal observations that may or may not holdup under the scrutiny of a quantitative study.Males may use slang more because they are more at home in all of language, and so this violation of language norms becomes possible.   There is a sense in which the use of slang is a dar ing thing to do, and doing brave things is consistent with masculine patterns of behavior and development.   Young women tend to want to abide by the rule, be these rules linguistic or otherwise.   That they are already not wholly at home in language means that they already risk not communicating, which does not afford them the room to play with language in the daring way that slang demands.   In this same vein, the use of profane language is more expected and praised of boys and men than it is of girls and women.These ideas, which could be summarized as the general thesis that gender slang is the domain of males is one that has come to be evidenced and accepted by many scholars, women, men, feminist and not, since the 1970’s.   For example, one study quoted in the text (Stanley, 1977) found that whereas there were 220 ways to designate woman in English slang, there were only 22 comparable ways to designate men.   More interesting is that both men and women share th e use of these same terms – there are not two set of slang terms, each appropriate for each gender, but only one that is determined and reflect men’s experience.   This has lead some feminists to argue that women need to develop and independent lexicon (see Irigaray in the Cameron, 1998).   And while this disparity is completely obvious once you start to think about it and investigate language and slang use, it seems to be rather transparent to the everyday language user – or at least, this is what this project has set out to test.BibliographyCameron, Deborah.   (1998) The Feminist Critique of Language.   New York, Routledge.de Klerk, V. (1992). How taboo are taboo words for girls? Language in Society, 21, 277-289.Eckert and McConnell-Ginet. (2003)   Language and Gender.   New York:   Cambridge University Press.Flexner, S. B. (1975). Preface to the dictionary of American slang. In H. Wentworth & S. B. Flexner (Eds.), Dictionary of American slang. N ew York: Thomas Y. Crowell.Kutner, N. G., & Brogan, D. (1974). An investigation of sex-related slang vocabulary and sex-role orientation among male and female university students. J of Marr and the Family, 36, 474-484.Risch, B. (1987). Women's derogatory terms for men: That's right, â€Å"dirty† words. Language in Society, 16, 353-358.

Thursday, November 7, 2019

Nights at the Circus, Angela Carter essays

Nights at the Circus, Angela Carter essays In both novels, Nights at the Circus by Angela Carter and Geek Love by Katherine Dunn, our of view of what is normal and what is unusual or freakish is completely tuned around. Arturo or Arty from the novel Geek Love views normalcy as a terrible quality to have or to desire. In Nights at the Circus, Carter gives the reader many different freaks to focus on, from the most obvious Fevvers, to the other women at Madame Schrecks. Dunn and Carter explore the theme of the sacred and the profane in both of their novels. Both of these authors tell us many things about or society. Arturo, who is the oldest son in the Binewskis fabulon, views normalcy as a burden on those who embodies it. I see this as being very profane, for any one to want to have fins for limbs, and then to think of him as superior to others is very profane. Arty is the most outspoken and extreme on his views of norms, but the entire Fabulon feels that they are better off than with their specialties than the norms that view their shows are. You figured it wrong. The whole thing wrong... Youve got yourself a little old disability there so you took pleasure in feeling sorry for me. Well you figured wrong. (Dunn 169) In the quote by Arty is telling McGurk, a hired personal electrician that even though McGurk may feel Arty has disabilities that cripple him; it does not mean that arty feels the same way. Arty feels that his disabilities or his specialties make him better than the norms. In the Novel Nights at the Circus, Fevvers, supposed to be bird-women, is paraded around Europe at the turn of the 19th century in a circus as well as being a spectacle in a freak show. Fevvers whose mother is human and father is swan, has all the characteristics of a human woman but also has wings that protrude from her shoulder blades. As...

Tuesday, November 5, 2019

The Definition of Hydrophobic With Examples

The Definition of Hydrophobic With Examples To be hydrophobic means to fear water. In chemistry, it refers to the property of a substance to repel water. It isnt that the substance is repelled by water so much as it has a lack of attraction to it. A hydrophobic substance exhibits hydrophobicity and may be termed hydrophobic. Hydrophobic molecules tend to be nonpolar molecules that group together to form micelles rather than be exposed to water. Hydrophobic molecules typically dissolve in nonpolar solvents (e.g., organic solvents). There are also superhydrophobic materials, which have contact angles with water greater than 150 degrees. Surfaces of these materials resist wetting. The shape of water droplets on superhydrophobic surfaces is called the Lotus effect, in reference to the appearance of water on a lotus leaf. Superhydrophobicity is considered a result of interfacial tension and not a chemical property of matter. Examples of Hydrophobic Substances Oils, fats, alkanes, and most other organic compounds are hydrophobic. If you mix oil or fat with water, the mixture will separate. If you shake a mixture of oil and water, the oil globules will eventually stick together to present a minimum surface area to the water. How Hydrophobicity Works Hydrophobic molecules are nonpolar. When they are exposed to water, their nonpolar nature disrupts hydrogen bonds between water molecules, forming a clathrate-like structure on their surface. The structure is more ordered than free water molecules. The change in entropy (disorder) causes nonpolar molecules to clump together to decrease their exposure to water and thus decrease the entropy of the system. Hydrophobic vs. Lipophilic While the terms hydrophobic and lipophilic are often used interchangeably, the two words dont mean the same thing. A lipophilic substance is fat-loving. Most hydrophobic substances are also lipophilic, but exceptions include fluorocarbons and silicones.

Sunday, November 3, 2019

Composition 2 Essay Example | Topics and Well Written Essays - 500 words - 1

Composition 2 - Essay Example Rather, they are only examples which can be used to see how different authors approach their writing. The Joy of Reading shares about the reasons why the author loves to read. There are a number of benefits of reading that is enumerated which make up the bulk of the article. The International Bridge on the other hand speaks about what the internet provides for the user. It presents a personal inventory of the advantages of the internet. Preventing a Worldwide Disaster is about air pollution. It is a persuasive essay that aims to encourage readers to do something about a worldwide problem which is caused by numerous human activities. Some examples of such actions or operations are enumerated in order to clarify the points the author is trying to make. Lastly, Napoleon’s Fall from Power talks about the reasons why Napoleon Bonaparte failed in his latter conquests and in his ultimate goal of reigning as king over France and her colonies. Although the four aforementioned articles have different subject matters, they have a number of similarities. One very evident semblance is the length of the writings. They are all short, composed of only a few paragraphs. As a result, they were all written as concise as they can be. They are direct to the point and make good use of every word and sentence to express the thoughts as clearly as possible. In order to expound on the ideas presented by the four articles, they all used enumeration. For instance, the first story used words such as â€Å"one reason†, â€Å"another reason† and â€Å"the main reason† while the other three used chronological ordering by using the terms â€Å"first†, â€Å"second† or â€Å"next† and â€Å"the most important†, â€Å"another† or â€Å"finally†. In addition, they also used examples to further explain their topics. All of the four articles also used the pyramid style of writing, discus sing first

Friday, November 1, 2019

An Investigation of the impact of change on Sotheby's Research Paper

An Investigation of the impact of change on Sotheby's - Research Paper Example 5 Changes in Auctioneering Process†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦. 6 Impact of Technological Changes to Sotheby’s Company †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 Impact of Technological Changes on Buyers and Sellers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8 Financial Policy Changes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦ 8 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 Recommendations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 10 Bibliography†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.... 12 Impacts of Changes to Sotheby’s Company Introduction and Background Sotheby’s is a multinational corporation that has its origin in Britain, but is currently headquartered in New York. It is one of the world’s largest brokers of decorative and fine arts real estate, jewelry, and collectibles (Innovation, Theories of Art, and Sotheby’s Company 2011, 63). The company divides its operations into three segments. These include finance, Dealer and auction. Among other products and services, the company deals in a range of services including Private Sales to Corporate Art Services. Traditional operations of Sotheby†™s Company make it the fourth oldest auctioneering company in continuous operation in over 40 countries and with 90 locations worldwide (Gus 2012, 44). By December 2011, the company boasted of 1446 employees worldwide. Sotheby’s is arguably the world’s largest art enterprise with global sales that totaled up to $5.8 billion in 2011 (Gus 2012, 44). Relative success of the company can be attributed to its efficient mode of operation that it established right from its inception in 1744 in London. The company has maintained a culture of management that looked at the business in three distinct dimensions. The company viewed and treated the business as having the categories of finance, auctions and finance. Sotheby’s is a master at managing timing during biding struggles among wealthy buyers. This is a unique piece of art the company has learnt to perfect and preserve over the years. Auctioneering capabilities of the company has made it become a marketing timer as w ell. In November 2013, the company’s shares were trading just below the highest level hit in two years. The company announced reviewing its finances and capital allocations in a bid to determine the best options it has of returning capital to shareholders. Terms of reference This report focuses on intricate analysis of the procedures the company uses to acquire and sell the products it involves in. Additionally, the research places emphases on financial changes that the company has developed and how it is expected to change the future of the company. Other than considering the changes that have taken place from the earliest years of the company, the research puts into account dynamics in the design of the business to the latest plans the company has. It is aimed at providing academic reference to academicians and general audiences who have the interest in knowing the development of Sotheby’s as it embraces changes over the decades of its existence. It was compiled and presented on 15, November 2013. Procedure In order to determine the effects of change on the operations of Sotheby’s Company, the research took an analytic assessment of publications concerning the

Tuesday, October 29, 2019

A Long Way Gone by Ishmael Beah (Book Report) Essay

A Long Way Gone by Ishmael Beah (Book Report) - Essay Example Beah’s demeanor is that of a man who has experienced wide growth from a childhood of war. The book promises to be a story of triumph and victory. When first reading the chronology in the back of the book, it leads the reader through a political maelstrom full of a twisting tale of governmental breakdowns and churning disruption of leadership. Power is transferred back and forth between factions creating an instability that will lead to a rebellion beginning in March of 1991 that would set the stage for Beah‘s story. That rebellion is manifested in the Revolutionary United Front lead by Charles Taylor and is more infamously known by its acronym, the RUF. Those letters become a source of terror in Sierra Leone. Sierra Leone’s history is full of struggle. The country was occupied and colonized by Britain. The famous story of the Amistad, a slave ship where a rebellion by the slaves occurred the story of which was later immortalized on film, was lived out by slaves who were taken from Sierra Leone. During the colonization a hut tax was created in 1898 by the British that taxed the citizens according to hut size. This act resulted in two rebellions. In 1951 the beginning of decolonization began as a constitution was enacted by the British for local citizens. In reading the chronology it is initially apparent that the RUF was created for an altruistic cause. The RUF seeks to abolish the corruption of the All Peoples Congress, or the APC. They have begun a rebellion to overturn a government that they do not believe serves the needs of its people. Seeing this history before reading the book brings into question of how such turmoil in government could directly affect a childhood. Beah begins his story with an exchange between himself and other teenagers after he has been relocated to New York. â€Å"Why did you leave Sierra Leone?† â€Å"Because there is war.† â€Å"Did you witness some of the

Sunday, October 27, 2019

Induction of Beta Galactosidase in E.Coli | Lab Report

Induction of Beta Galactosidase in E.Coli | Lab Report Aim: To study the effects of IPTG, lactose, glucose, chloramphenicol, rifampicin and streptomycin induction on the units of beta-galactosidase of E.coli Introduction In 1961, a special group of units that able to control its beginning and ending of transcription activities by undergoing induction process was discovered by Jacob and Monod. This special enzyme is known as Lac operon which is group of genes that arranged in sequences of promoter region, operated region and structural genes that found in the Escherichia Coli. Promoter region is the site where the RNA polymerases binds to and initiate the transcription process while the operated region in the operon is the site where the regulatory protein such as inducer and repressor bind to and stimulate the genes to turning on or off the transcription process. Lac operon made up of three specific lac genes; there are lac Z, lac Y and lac A and they can be found in the structural genes of the operon. At the end of the transcription process, Lac Z gene can be encoded into ÃŽÂ ²-galactosidase which is an enzyme that used to hydrolyze lactose molecules into allolactose molecules fist then further into glucose and galactose which are the monosaccharide molecules (Kathryn Grace Patterson, 2009). Allolactose is the intermediate product when ÃŽÂ ²-galactosidase used to catalyses the reaction of converting lactose to glucose and galactose. According to Miiller-Hill, Rickenberg Wallenfels, allolactose is a natural and effective inducer to trigger transcription process to occur (1964). lacY encodes into ÃŽÂ ²-galactoside permease which playing the role in transporting lactose molecules into the cell while lacA is converted into ÃŽÂ ²-galactoside transacetylase through transcription process which is an enzyme that involved in adding an ac etyl group (CH3) from acetyl coenzyme A to the 6 position of the ÃŽÂ ²-galactosidase (Xing Guo, Wang, Laurence R. OlsenSteven L. Roderick, 2002). As the inducer such as allolactose (natural inducer) or IPTG, Isopropyl ÃŽÂ ²-D-1-thiogalactopyranoside which is an artificial inducer binds to the operated region and deactivated the repressor protein. Hence, repressor protein generated by the lac I gene cannot binds to the operated region which stimulates the RNA polymerases to bind to the promoter region and start the transcription process which is positive control mechanism. On the other hand, negative control mechanism occurs when active repressor protein binds to the o-site (operated region), it blocks the RNA polymerases binds to the p-site (promoter region) and thus no transcription can take place. IPTG acts as the inducer due to its structure is similar to the allolactose. o-nitrophenol ÃŽÂ ²-galactosidase Isopropylthiogalactosidase (IPTG) ortho-Nitrophenyl-ÃŽÂ ²-galactosidase  which known as ONPG is used to measure the ÃŽÂ ²-galactosidase enzymatic activities in this experiment which show a yellow colour when ÃŽÂ ²-galactosidase  presence. ONPG has a similar structure as lactose which also catalyze by the beta-galactosidase enzyme to form galactose + O-nitrophenol whereas the O-niotrophenol responsible to the colour changes. When the intensity of yellow colour increases, the rate of enzymatic activity also increases. Hans Noll and Joseph Orlando also mentioned that o-nitrophenol-beta-galactosidase is hydrolyses by ÃŽÂ ²-galactosidase enzyme but not for IPTG molecules (Hans Noll Joseph Orlando, 1960). Hypothesis: a) IPTG activates beta-galactosidase enzyme at most effective effects. b) The rate of beta-galactosidase enzymatic activities depend on the time of induction. Materials and Methods: Part A: Time course of induction of ÃŽÂ ²-galactosidase by IPTG Induction of the ÃŽÂ ²-galactosidase enzyme. Two different sets of culture condition were investigated. One set in the condition with IPTG (5mM) and another set in the condition of adding water as the control experiment. 15 labeled microfuge tubes which contain 100  µl of the CTAB solution which used to kills the E. coli cells and lyses the cells to release the contents including ÃŽÂ ² -galactosidase were prepared and placed in the ice bath. 2.5ml of actively growing Escherichia Coli K12 was transferred into two separate 50ml conical flasks and covered with the foil immediately and then immersed in the temperature of 37  °C shaking water bath. 250 ÃŽÂ ¼l of water was added into the control flask and note the time as t=0 and then transferred 200 ÃŽÂ ¼l of the E. coli culture out immediately into the microfuge tube which labelled as 0c tube, mixed well and stored in the ice bath. The same procedure for another set of conical flask but 250 ÃŽÂ ¼l of IPTG was used inst ead of water. After that, two conical flasks were placed in the shaking water bath to maintain the temperature constant at 37 °C.The previous two steps were repeated for preparing the 1, 2, 3, 4, 5, 7, 10, 12, 15, 30 and 45 minute time points for the induction flask and 15 and 45 minutes time points for control flask. ÃŽÂ ²-galactosidase activity of each sample was ready to be observed after addition ONPG and Na2CO3 which used to stop the assay activity by changing the pH value to 11. (School of Biotechnology and Biomolecular Sciences, 2012). ÃŽÂ ²-galactosidase Assay. 15 sample of microfuge tubes were placed in the 37 °C water bath for 5 minutes to reach thermal equilibrium. Addition of 200 ÃŽÂ ¼l of 3mM ONPG into each sample at every 30 intervals and addition of 300 ÃŽÂ ¼l of 1M Na2CO3 into the microfuge tube followed by order after exactly 5 minutes of time of ONPG induction to deactivate the ÃŽÂ ²-galactosidase enzyme activities. The time of ONPG induction was recorded. All samples were centrifuged for 5 minutes and then 300 ÃŽÂ ¼l of supernatant of each sample was taken out and read the absorbance under 414nm with 300 ÃŽÂ ¼l water used as the blank. (School of Biotechnology and Biomolecular Sciences, 2012). Part B: Characteristics of the induction of ÃŽÂ ²-galactosidase Exactly same procedures in the Part A were carried out but several different of conditions were tested in this experiment following by: *A. 250 ÃŽÂ ¼l of IPTG (5 mM) and 250 ÃŽÂ ¼l of water (this is to keep the culture at close  to the same concentration for all alternatives) *B. 250 ÃŽÂ ¼l lactose (20 mM) + 250 ÃŽÂ ¼l H2O. *C. 250 ÃŽÂ ¼l IPTG (5 mM) + 250 ÃŽÂ ¼l glucose (20mM). *D. 250 ÃŽÂ ¼l IPTG (10 mM) + 250 ÃŽÂ ¼l glucose (20mM).. E. 250 ÃŽÂ ¼l IPTG (5 mM) then, after the 10 min sample is removed, add 250 ÃŽÂ ¼l  chloramphenicol (200ÃŽÂ ¼g/ml). F. 250 ÃŽÂ ¼l IPTG (5 mM) then, immediately after the 10 min. sample is removed,  add 250 ÃŽÂ ¼l rifampicin (250 ÃŽÂ ¼g/ml). G. 250 ÃŽÂ ¼l IPTG (5 mM) then, immediately after the 10 min. sample is removed,  add 250 ÃŽÂ ¼l streptomycin (500 ÃŽÂ ¼g/ml) . Note: At zero time point, all materials were added into set A, B, C and D while the antibiotic that used in the set E, F and G was added after 10 minutes time points sample has been taken out. (School of Biotechnology and Biomolecular Sciences, 2012). Discussions: From the graph shown in the figure 2, it can clearly see that the units of beta-galactosidase per ml of bacterial culture show a positive results when IPTG used in the induction but no response when water used instead of IPTG. The longer the IPTG induction time, the greater the units of beta-galactosidase per ml of bacterial culture produced. It can be explained that, IPTG acts as the inducer which depressed the repressor protein into inactive form by undergoes conformational change in the shape of the repressor protein that prevent them from binding to the operator region. Thus, the RNA polymerases can bind to the promoter site without any obstacles, transcription of lac operon occurs. Therefore, it can be concluded that inducer is playing a significant role in inducing of beta-galactosidase enzyme. Model data provided by the coordinator was used instead of the raw data because there is induction timing error when transferred the sample which causes the failure of the group results as it can notice that there is a sudden decrease in the value of the beta-galactosidase per ml of bacterial culture produced during 12 minutes in the figure 1. Based on the information provided in the part B experiment, the highest value of unit of beta-galactosidase produced was observed when IPTG was presence in the culture environment. An increasing trend of response with lower efficiency of effect were shown in the lactose, IPTG (5mM)+glucose and IPTG (10mM)+ glucose induction. However, as rifampicin, streptomycin and chloramphenicol added into the culture samples, a increasing concentration of beta-galactosidase enzyme at the beginning of experiment until 10 minutes then the reactions started to maintain at the constant level. The observations can be elucidated that when both IPTG and lactose were used as the inducer, they play the similar mechanism but the only reason that causes lactose had lower performance is IPTG will not be broken down during reaction whereas lactose will be degraded or used by the cells. As the rate of lactose degradation increases, the concentration of inducer in the culture decreases. In addition, glucose and galactose were formed after hydrolysis of lactose molecule. Glucose molecule is more preferred than the lactose molecule by the E.coli. Hence, a lower performance was shown when lactose was used as the inducer and IPTG always the best choice of inducer to use in the experiment. Since the glucose molecules involved in the experiment, a mechanism named as catabolite repression can be used to illustrated the other two IPTG (5mM)+glucose and IPTG (10mM)+ glucose conditions. Catabolite repression is a mechanism that represses the transcription process by introducing glucose molecules into the reaction since E.coli is more preferred glucose than IPTG while IPTG is essential for switching on the reaction. When the concentration of glucose molecule increases, the level of cyclic-AMP becomes lower. CAMP is required to start the transcription process as it is needed to binds with the Catabolite activator protein (CAP protein) and form an active complex which promotes RNA polymerases binds to promote region. Therefore, if cAMP level is low, there is inactive complex produced it unable to deactivate the repressor protein so repressor protein will bind to o-site and inhibit the occurrence of the transcription process. On the other hand, if the glucose molecule is absence, the high level of cAMP permit the transcription process to take place due to the cAMP binds to the CAP protein to form cAMP.CAP complex and deactivated the repressor protein, transcription takes place. Since the glucose is the preference substrate so when concentration of IPTG increases, it also will not affect the result when glucose is supplied. CTAB solution which also defined as the cetyl trimethyl ammonium bromide and used in the experiment to remove the E.coli cells and also destroyed the membrane of the E.coli cells in order to release ÃŽÂ ²-galactosidase enzyme that needed for the experiment from its content. E. coli is the source of the beta-galactosidase enzyme in the experiment. In the IPTG+ chloramphenicol culture condition, there was only IPTG inside the sample at the first 10 minutes and induction of enzyme was occurs but after Chloramphenicol was added the units of beta-galactosidase of bacterial culture remain constant due to the reason that Chloramphenicol is an antibiotic that inhibit the protein synthesis process and growth of E.coli (Ambrose,P.J,1984). The polypeptides synthesise of the RNA in the E.coli was hindered when added Rifampicin (Campbell, E. A et al, 2001). Rifampicin changes the shape and structure of the ribosomes which makes the lyses of the ribosomes (Sippel Hartmann, 1968) and also preven ts RNA polymerases from binding to promoter region. After streptomycin was added into the culture sample, Streptomycin inhibits growth of the E.coli by leading to misread the mRNA and protein synthesize disturbance when low amount of streptomycin provided (Modolell,  Juan, 1969). Hence, induction of beta-galactosidase activity was prohibited. Nevertheless, high quantity of Streptomycin added will even cause the death of E.coli.

Friday, October 25, 2019

ISO 18001 :: essays research papers

In this report we will look at how the LaingOrourke Safety Management System (SMS) meets the criteria of; OHSAS 18001 and how the LaingOrourke SMS policy can also be mapped across it. In the mapping document (see below in file two) I have laid out in the first column the 18001 clauses; in the second column I have laid out what the clause is. In the third column I have laid out the section of the SMS that matches the criteria of 18001, the fourth column identifies what is in that section of the SMS to correspond to it. The fifth column shows how the LaingOrourke Health and Safety Policy comply with the relevant sections of 18001. Throughout the mapping I have identified in Bold where the LaingOrourke SMS and their policy comply with OHSAS 18001, I have also added in where secondary references meet the requirements also, (not in bold) It is very important that companies have suitable and sufficient SMS that details their commitment to the Health and Safety of their employees, companies have a moral, humane and legal duty to do it, the reasons for monitoring and reviewing is because there is a legal requirement to do so under the Management of Health and Safety at Work Regulations 1999. Reducing the human and financial costs of accidents and the loss of public image of the organization. I Prior to OHSAS 18001, HS (G) 65 was used to ascertain if British businesses SMS were suitable and sufficient, this gave the safety professional a sort of systematic and methodical approach to gauge how a business that he was advising or auditing were managing the business of health and Safety. HSG 65 is readily recognizable as the "Five Steps to Successful Health and Safety Management HS (G) 65" published by the 'Health and Safety Executive. 1. Set your policy. 2. Organize the staff. 3. Plan and set standards. 4. Measure the performance. 5. Audit and review - learn from experience. But within British businesses there was no way to obtain confidence in their systems like the confidence that they felt they had in ISO 9001 quality and ISO 14001 Environmental auditing. On both these ISO’s there were the benefits of being audited by an independent third party and certification to prove that the organization was meeting the standards, as a response to this Occupational Health and Safety Assessment Series 18001 (OHSAS 18001) was published as a BSI specification in 1999. The full title of the document was Occupational Health and Safety Management Systems - Specification.

Thursday, October 24, 2019

Compare And Contrast Sociology Essay Essay

Sociology is based on two frameworks, namely structure-agency and conflict-consensus. These frameworks center around three founders of sociology, Emile Durkheim, Karl Marx and Max Weber. This essay will attempt to demonstrate which author explains sociology within which framework. The structure used for this essay will be a point-by-point structure. This essay will start off with structure, move on to agency and then to conflict and lastly conclude with consensus. Structure is the social patterns, which influence and may restrict the choices and opportunities of the individual. Durkheim is a structuralist and explains structure through social facts. Social facts are the structures, values and norms, which surpass the individual and may lead to social constraint. Durkheim believes that structure together with hierarchy is the most important aspect of maintaining a civilized society. Similarly, Marx is also a structuralist. However, he explains structure through dialectical materialism. Through this, he believes that history is not driven by ideas but rather by economic and class interests. Thus, structure is based on what the interests of the most influential class (in an economic context) are. In contrast, Weber is not a structuralist and focuses on agency more than structure (this will be explained further later on). However he does explain structure through bureaucracy and a rational-legal model. He defines bureaucracy as routine tasks that become jurisdictional areas and are ordered by rules and regulations. Thus, structure can only optimally function if bureaucracy follows the strict rules and regulations put in place without any corruption. On the other hand, agency is the ability of individuals to make their own decisions and act independently through free will. Durkheim does not believe that society is based on the individual but more on the social structures around the individual. He maintains that individuals will come and go from social institutions, but institutions have a life over and above the individual and therefore structure plays a more influential role than agency. Likewise, Marx also believes that structure is more important than agency but also emphasizes the fact that structure leads to the detriment of the majority of individuals. This means that the majority of individuals’ interests are not taken into consideration and are over powered by the role of structure. On the contrary, Weber starts his argument with agency and explains agency through â€Å"verstehen† and the theory of social action. Weber maintains that it is important to understand why the individual does a certain action (â€Å"verstehen†) and that there are three different types of social action that make up a civilized society: Traditional action (actions carried out due to tradition and because that’s they way things have always been done), affective action (actions carried out due to emotion to express personal feelings) and rational action (actions carried out using reason to achieve a certain goal). Weber also believes that legitimate authority is based on agency and the free choice of individuals. The conflict theory maintains that social, material and economic inequality are the forces of social change within a society. Durkheim is of the belief that conflict will not achieve social change, but rather consensus (will be explained further later on). He stresses the fact that conflict will only cause disorder and chaos within a society and a society will not be able to move forward if there is too much conflict. However, Marx emphasizes conflict over consensus and that inequality and class conflict furthers one side of society (the bourgeoisie) and not the other (the proletariat) due to the economic interest of the upper class. Weber is in the middle of Durkheim and Marx on both conflict and consensus. Weber is of the opinion that conflict is due to inequality within a society and the fact that there are certain people in power by force (are not chosen to be in power), which contributes even more to conflict. In contrast to conflict, consensus maintains that social and economic systems are fair and sustain social order in society. Durkheim believes that for there to be a normative basis for order within a society, there has to be moral and normative consensus. This means that everyone within a society needs to have the same values, and when everyone has the same values they become norms for a society to live and act by. Marx on the other hand, does not believe in consensus but rather in conflict. He focuses on the fact that a society can only progress if there is conflict, not shared values and norms. If there is no economic interest within a society or class, a society will remain stagnant and not move forward. As stated before, Weber stands in the middle of Durkheim and Marx on consensus and states that for there to be consensus within a society, legitimate authority needs to be achieved through the consent of the people in a society. This means that all people should decide together on who should be given authority to do what. However he also believes that for a society to progress forward, conflict and consensus need to occur simultaneously. In conclusion, the three different authors all have very different but equally important viewpoints on society. Durkheim emphasizes structure over agency and consensus over conflict. Marx also focuses on structure over agency but rather conflict over consensus. And Weber stresses agency over structure and that conflict and consensus are equally important. Therefore Durkheim, Marx and Weber have many differences and similarities within the structure-agency and conflict-consensus frameworks.

Wednesday, October 23, 2019

Generally Accepted Accounting Principles

Generally Accepted Accounting Principles (United States) In the U. S. , generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. Generally GAAP includes local applicable Accounting Framework, related accounting law, rules and Accounting Standard.Similar to many other countries practicing under the common law system, the United States government does not directly set accounting standards, in the belief that the private sector has better knowledge and resources. US GAAP is not written in law, although the U. S. Securities and Exchange Commission (SEC) requires that it be followed in financial reporting by publicly-traded companies. Currently, the Financial Accounting Standards Board (FASB) is the highest authority in establishing generally accepte d accounting principles for public and private companies, as well as non-profit entities.For local and state governments, GAAP is determined by the Governmental Accounting Standards Board (GASB), which operates under a set of assumptions, principles, and constraints, different from those of standard private-sector GAAP. Financial reporting in federal government entities is regulated by the Federal Accounting Standards Advisory Board (FASAB). The US GAAP provisions differ somewhat from International Financial Reporting Standards (IFRS), though former SEC Chairman Chris Cox set out a timetable for all U. S. ompanies to drop GAAP by 2016, with the largest companies switching to IFRS as early as 2009 Basic objectives Financial reporting should provide information that is: †¢useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions. †¢helpful to present to potential investors and creditors and oth er users in assessing the amounts, timing, and uncertainty of prospective cash receipts. †¢about economic resources, the claims to those resources, and the changes in them. [edit] Basic conceptsTo achieve basic objectives and implement fundamental qualities GAAP has four basic assumptions, four basic principles, and four basic constraints. [edit] Assumptions †¢Accounting Entity: assumes that the business is separate from its owners or other businesses. Revenue and expense should be kept separate from personal expenses. †¢Going Concern: assumes that the business will be in operation indefinitely. This validates the methods of asset capitalization, depreciation, and amortization. Only when liquidation is certain this assumption is not applicable. †¢Monetary Unit principle: assumes a stable currency is going to be the unit of record.The FASB accepts the nominal value of the US Dollar as the monetary unit of record unadjusted for inflation. †¢The Time-period pri nciple implies that the economic activities of an enterprise can be divided into artificial time periods. [edit] Principles †¢Cost principle requires companies to account and report based on acquisition costs rather than fair market value for most assets and liabilities. This principle provides information that is reliable (removing opportunity to provide subjective and potentially biased market values), but not very relevant.Thus there is a trend to use fair values. Most debts and securities are now reported at market values. †¢Revenue principle requires companies to record when revenue is (1) realized or realizable and (2) earned, not when cash is received. This way of accounting is called accrual basis accounting. †¢Matching principle. Expenses have to be matched with revenues as long as it is reasonable to do so. Expenses are recognized not when the work is performed, or when a product is produced, but when the work or the product actually makes its contribution t o revenue.Only if no connection with revenue can be established, cost may be charged as expenses to the current period (e. g. office salaries and other administrative expenses). This principle allows greater evaluation of actual profitability and performance (shows how much was spent to earn revenue). Depreciation and Cost of Goods Sold are good examples of application of this principle. †¢Disclosure principle. Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use.Information disclosed should be enough to make a judgment while keeping costs reasonable. Information is presented in the main body of financial statements, in the notes or as supplementary information [edit] Constraints †¢Objectivity principle: the company financial statements provided by the accountants should be based on objective evidence. †¢Materiality principle: the significance of an item should be consid ered when it is reported. An item is considered significant when it would affect the decision of a reasonable individual. Consistency principle: It means that the company uses the same accounting principles and methods from year to year. †¢Prudence principle: when choosing between two solutions, the one that will be least likely to overstate assets and income should be picked (see convention of conservatism). Generally Accepted Accounting Principles (UK) The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company law.What is referred to elsewhere as Generally Accepted Accounting Principles is in the UK referred to as Generally Accepted Accounting Practice. [edit] History Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issue s standards called Financial Reporting Standards (FRS). The ASB is part of the Financial Reporting Council, an independent regulator funded by a levy on listed companies[1], and it replaced the Accounting Standards Committee (ASC), which was disbanded in 1990 following a number of criticisms of its work.To the extent that the ASC's pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRS, they remain in force. [edit] Creation/Revision of Standards The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed.This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediat e solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. [edit] Legislation The principal legislation governing reporting in the UK is laid down in the Companies Act 2006, which incorporates the requirements of European law.The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP[2].Recently issued UK FRSs have, in any case replicated the wording of c orresponding IFRSs, reducing the differences between the two sets of standards significantly. China Accounting Standards From Wikipedia, the free encyclopedia (Redirected from Chinese Accounting Standards) Jump to: navigation, search Chinese accounting standards are the accounting rules used in Chinese state owned corporations in mainland China. They are currently being phased out in favour of Generally Accepted Accounting Principles or International Accounting Standards.As of February 2010, the Chinese Accounting Standard Systems is composed of Basic Standard, 38 specific standards and Application Guidance. Chinese accounting standards are unique because they originated in a socialist period in which the state was the sole owner of industry. Therefore unlike Western accounting standards, they are less a tool of profit and loss and an inventory of assets available to a company. In contrast to a Western balance sheet, Chinese accounting standards do not include an accounting of the d ebts that a corporation holds, and are less suitable for management control than for accounting for tax purposes.This system of accounting is widely considered to be unsuitable for managing corporations in a market economy. As a result, Chinese corporations are gradually moving toward International Financial Reporting Standards. This has proven to be a massive undertaking. As a consequence Chinese companies who offer shares for sale in the United States used to be required to prepare three sets of statements, one using Chinese accounting standards (China GAAP), one using international standards (IFRS), and one using North American GAAP standards (US GAAP).However, since 2008 the U. S. Securities and Exchange Commission (SEC) allows foreign private issuers to use financial statements prepared in accordance with IFRS. [1] However, in recent years, The Finance Department of Chinese Government has issued new Chinese Accounting Standards which converge into IFRS and the similarity is alm ost 90-95%. The translation cost has been reduced greatly because of this measure Generally Accepted Accounting Principles Generally Accepted Accounting Principles (United States) In the U. S. , generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. Generally GAAP includes local applicable Accounting Framework, related accounting law, rules and Accounting Standard.Similar to many other countries practicing under the common law system, the United States government does not directly set accounting standards, in the belief that the private sector has better knowledge and resources. US GAAP is not written in law, although the U. S. Securities and Exchange Commission (SEC) requires that it be followed in financial reporting by publicly-traded companies. Currently, the Financial Accounting Standards Board (FASB) is the highest authority in establishing generally accepte d accounting principles for public and private companies, as well as non-profit entities.For local and state governments, GAAP is determined by the Governmental Accounting Standards Board (GASB), which operates under a set of assumptions, principles, and constraints, different from those of standard private-sector GAAP. Financial reporting in federal government entities is regulated by the Federal Accounting Standards Advisory Board (FASAB). The US GAAP provisions differ somewhat from International Financial Reporting Standards (IFRS), though former SEC Chairman Chris Cox set out a timetable for all U. S. ompanies to drop GAAP by 2016, with the largest companies switching to IFRS as early as 2009 Basic objectives Financial reporting should provide information that is: †¢useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions. †¢helpful to present to potential investors and creditors and oth er users in assessing the amounts, timing, and uncertainty of prospective cash receipts. †¢about economic resources, the claims to those resources, and the changes in them. [edit] Basic conceptsTo achieve basic objectives and implement fundamental qualities GAAP has four basic assumptions, four basic principles, and four basic constraints. [edit] Assumptions †¢Accounting Entity: assumes that the business is separate from its owners or other businesses. Revenue and expense should be kept separate from personal expenses. †¢Going Concern: assumes that the business will be in operation indefinitely. This validates the methods of asset capitalization, depreciation, and amortization. Only when liquidation is certain this assumption is not applicable. †¢Monetary Unit principle: assumes a stable currency is going to be the unit of record.The FASB accepts the nominal value of the US Dollar as the monetary unit of record unadjusted for inflation. †¢The Time-period pri nciple implies that the economic activities of an enterprise can be divided into artificial time periods. [edit] Principles †¢Cost principle requires companies to account and report based on acquisition costs rather than fair market value for most assets and liabilities. This principle provides information that is reliable (removing opportunity to provide subjective and potentially biased market values), but not very relevant.Thus there is a trend to use fair values. Most debts and securities are now reported at market values. †¢Revenue principle requires companies to record when revenue is (1) realized or realizable and (2) earned, not when cash is received. This way of accounting is called accrual basis accounting. †¢Matching principle. Expenses have to be matched with revenues as long as it is reasonable to do so. Expenses are recognized not when the work is performed, or when a product is produced, but when the work or the product actually makes its contribution t o revenue.Only if no connection with revenue can be established, cost may be charged as expenses to the current period (e. g. office salaries and other administrative expenses). This principle allows greater evaluation of actual profitability and performance (shows how much was spent to earn revenue). Depreciation and Cost of Goods Sold are good examples of application of this principle. †¢Disclosure principle. Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use.Information disclosed should be enough to make a judgment while keeping costs reasonable. Information is presented in the main body of financial statements, in the notes or as supplementary information [edit] Constraints †¢Objectivity principle: the company financial statements provided by the accountants should be based on objective evidence. †¢Materiality principle: the significance of an item should be consid ered when it is reported. An item is considered significant when it would affect the decision of a reasonable individual. Consistency principle: It means that the company uses the same accounting principles and methods from year to year. †¢Prudence principle: when choosing between two solutions, the one that will be least likely to overstate assets and income should be picked (see convention of conservatism). Generally Accepted Accounting Principles (UK) The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company law.What is referred to elsewhere as Generally Accepted Accounting Principles is in the UK referred to as Generally Accepted Accounting Practice. [edit] History Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issue s standards called Financial Reporting Standards (FRS). The ASB is part of the Financial Reporting Council, an independent regulator funded by a levy on listed companies[1], and it replaced the Accounting Standards Committee (ASC), which was disbanded in 1990 following a number of criticisms of its work.To the extent that the ASC's pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRS, they remain in force. [edit] Creation/Revision of Standards The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed.This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediat e solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. [edit] Legislation The principal legislation governing reporting in the UK is laid down in the Companies Act 2006, which incorporates the requirements of European law.The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP[2].Recently issued UK FRSs have, in any case replicated the wording of c orresponding IFRSs, reducing the differences between the two sets of standards significantly. China Accounting Standards From Wikipedia, the free encyclopedia (Redirected from Chinese Accounting Standards) Jump to: navigation, search Chinese accounting standards are the accounting rules used in Chinese state owned corporations in mainland China. They are currently being phased out in favour of Generally Accepted Accounting Principles or International Accounting Standards.As of February 2010, the Chinese Accounting Standard Systems is composed of Basic Standard, 38 specific standards and Application Guidance. Chinese accounting standards are unique because they originated in a socialist period in which the state was the sole owner of industry. Therefore unlike Western accounting standards, they are less a tool of profit and loss and an inventory of assets available to a company. In contrast to a Western balance sheet, Chinese accounting standards do not include an accounting of the d ebts that a corporation holds, and are less suitable for management control than for accounting for tax purposes.This system of accounting is widely considered to be unsuitable for managing corporations in a market economy. As a result, Chinese corporations are gradually moving toward International Financial Reporting Standards. This has proven to be a massive undertaking. As a consequence Chinese companies who offer shares for sale in the United States used to be required to prepare three sets of statements, one using Chinese accounting standards (China GAAP), one using international standards (IFRS), and one using North American GAAP standards (US GAAP).However, since 2008 the U. S. Securities and Exchange Commission (SEC) allows foreign private issuers to use financial statements prepared in accordance with IFRS. [1] However, in recent years, The Finance Department of Chinese Government has issued new Chinese Accounting Standards which converge into IFRS and the similarity is alm ost 90-95%. The translation cost has been reduced greatly because of this measure Generally Accepted Accounting Principles A corporation must use the same depreciation method for tax and financial reporting purposes. Must use different depreciation methods for tax and financial reporting may use different depreciation methods for tax and financial reporting must use different (than for tax purposes), but strictly mandated, depreciation methods for financial reporting purposes. 1 points Question 2 1 . Allocation of the historic costs of fixed assets against the annual revenue they generate is called net profits. Gross profits. Depreciation. Amortization. 1 points Question 3 1 .Given the financial manager's preference for faster receipt of cash flows, a longer depreciable life is preferred to a shorter one. A shorter depreciable life is preferred to a longer one. The manager is not concerned with depreciable lives, because depreciation is a non-cash expense. The manager is not concerned with depreciable lives, because once purchased, depreciation is considered a sunk cost. 1 points Question 4 1 . The Modif ied Accelerated Cost Recovery System (MACROS) is a depreciation method used for tax financial reporting managerial cost accounting Question 5 .The depreciable life of an asset is of concern to the financial manager. In general, a longer depreciable life is preferred, because it will result in a faster receipt Of cash flows. A shorter depreciable life is preferred, because it will result in a faster receipt of cash flows. A shorter depreciable life is preferred, because management can then purchase new assets, as the old assets are written off. A longer depreciable life is preferred, because management can postpone purchasing new assets, since the Old assets still have a useful life. 1 points Question 6 1 . A corporation sold a fixed asset for $100,000.This is an investment cash flow and a source of funds. An operating cash flow and a source of funds. An operating cash flow and a use of funds. An investment cash flow and a use of funds. Question 7 1 . A corporation raises $500,000 in long-term debt to acquire additional plant capacity. This is considered an investment cash flow. A financing cash flow. A financing cash flow and investment cash flow, respectively. A financing cash flow and operating cash flow, respectively. 1 points Question 8 1 . A firm's operating cash flow (SCOFF) is defined as Ross profit minus operating expenses. Generally Accepted Accounting Principles Introduction The purpose of this report is to identify the items that may result in adjusting entries for both prepayments and accrual by looking at the trial balance and Income statement. Furthermore, analyzing the historical summary of financial Is to know the trend for profit or loss of the company assets.Fundamental First of all, why we have to make BAD? Balance day adjustments are therefore required to ensure the financial statements portray a correct picture on the firm's financial performance and financial position. We have to recognize all transaction occurring in that accounting period, irrespective of whether cash has been received or paid. The ultimate objective of adjusting entries Is to ensure that the revenues (income) earned In the accounting period are matched by all costs Incurred for that name accounting period (Monish College, 2011).Prepayment There are two types of adjusting entries, prepayments and accruals. Prepayment is a payment in advance of the period to whi ch it pertains. What this mean is, this category of adjustments aligns recorded revenues (income) and costs with appropriate accounting periods. For example, there are situations where cash Is received before goods and services are provided to customers or situations where cash has been paid In advance for costs of operation and which relate to future counting periods.Prepayments divided into two sections, which are prepaid expenses and unearned revenue. Prepaid expenses is type of assets that shown on a balance sheet as a result of business payments for goods and services to be received in the near future. While prepaid expenses are initially recorded as assets, their value Is expensed over time as the benefit Is receive something of value in the near future. Prepayments often occur In regard to Insurance, supplies, advertising, and rent. Earned revenue is also known as prepaid revenue. It means payment, which is received in advance of providing a good or service. Since an obligati on exists on the part of the company to provide goods or services for which the advance payment was received, unearned revenue is a liability. An example is a retainer received by an attorney. When the services are performed, revenue is the earned. Another examples are pre-booked airline ticket, rent received In advance and magazine subscription Generally Accepted Accounting Principles A corporation must use the same depreciation method for tax and financial reporting purposes. Must use different depreciation methods for tax and financial reporting may use different depreciation methods for tax and financial reporting must use different (than for tax purposes), but strictly mandated, depreciation methods for financial reporting purposes. 1 points Question 2 1 . Allocation of the historic costs of fixed assets against the annual revenue they generate is called net profits. Gross profits. Depreciation. Amortization. 1 points Question 3 1 .Given the financial manager's preference for faster receipt of cash flows, a longer depreciable life is preferred to a shorter one. A shorter depreciable life is preferred to a longer one. The manager is not concerned with depreciable lives, because depreciation is a non-cash expense. The manager is not concerned with depreciable lives, because once purchased, depreciation is considered a sunk cost. 1 points Question 4 1 . The Modif ied Accelerated Cost Recovery System (MACROS) is a depreciation method used for tax financial reporting managerial cost accounting Question 5 .The depreciable life of an asset is of concern to the financial manager. In general, a longer depreciable life is preferred, because it will result in a faster receipt Of cash flows. A shorter depreciable life is preferred, because it will result in a faster receipt of cash flows. A shorter depreciable life is preferred, because management can then purchase new assets, as the old assets are written off. A longer depreciable life is preferred, because management can postpone purchasing new assets, since the Old assets still have a useful life. 1 points Question 6 1 . A corporation sold a fixed asset for $100,000.This is an investment cash flow and a source of funds. An operating cash flow and a source of funds. An operating cash flow and a use of funds. An investment cash flow and a use of funds. Question 7 1 . A corporation raises $500,000 in long-term debt to acquire additional plant capacity. This is considered an investment cash flow. A financing cash flow. A financing cash flow and investment cash flow, respectively. A financing cash flow and operating cash flow, respectively. 1 points Question 8 1 . A firm's operating cash flow (SCOFF) is defined as Ross profit minus operating expenses. Generally Accepted Accounting Principles Introduction The purpose of this report is to identify the items that may result in adjusting entries for both prepayments and accrual by looking at the trial balance and Income statement. Furthermore, analyzing the historical summary of financial Is to know the trend for profit or loss of the company assets.Fundamental First of all, why we have to make BAD? Balance day adjustments are therefore required to ensure the financial statements portray a correct picture on the firm's financial performance and financial position. We have to recognize all transaction occurring in that accounting period, irrespective of whether cash has been received or paid. The ultimate objective of adjusting entries Is to ensure that the revenues (income) earned In the accounting period are matched by all costs Incurred for that name accounting period (Monish College, 2011).Prepayment There are two types of adjusting entries, prepayments and accruals. Prepayment is a payment in advance of the period to whi ch it pertains. What this mean is, this category of adjustments aligns recorded revenues (income) and costs with appropriate accounting periods. For example, there are situations where cash Is received before goods and services are provided to customers or situations where cash has been paid In advance for costs of operation and which relate to future counting periods.Prepayments divided into two sections, which are prepaid expenses and unearned revenue. Prepaid expenses is type of assets that shown on a balance sheet as a result of business payments for goods and services to be received in the near future. While prepaid expenses are initially recorded as assets, their value Is expensed over time as the benefit Is receive something of value in the near future. Prepayments often occur In regard to Insurance, supplies, advertising, and rent. Earned revenue is also known as prepaid revenue. It means payment, which is received in advance of providing a good or service. Since an obligati on exists on the part of the company to provide goods or services for which the advance payment was received, unearned revenue is a liability. An example is a retainer received by an attorney. When the services are performed, revenue is the earned. Another examples are pre-booked airline ticket, rent received In advance and magazine subscription