Wednesday, July 31, 2019

Dynamics Of Globalization Essay

Liberalism usually refers to a wide range of associated ideologies, political traditions, philosophical views and doctrines which oftentimes emphasize individual rights and advocates individual liberty. Liberalism seeks a society distinguished by a freedom of thought for individuals. Embedding it globally of course would propose both advantages and disadvantages which definitely should be weighed first. A body thus is necessary, to weight these advantages and disadvantages, which is comprised of people who don’t â€Å"act† but rather implement for the benefit of a greater number of people if not all without disregarding their freedom. The proposed or depicted main drivers of the anti-globalization backlash should be taken into account before its implementation or execution and certain measures should be done to avoid them, if not totally remove them. The first backlash, the highly unequal distribution of benefits of globalization may be unfair to countries that cannot stand up on its own or is taken advantage of by larger or dominating countries. Globalization may be seen as a way to pursue self-interests and personal goals of one country to the other. It is the objective of the body to make sure that the benefit is received by a larger number of people, if not all. If the body performs poorly and does not overcome the first backlash, then the second backlash may arise and complications would start to pile up. The second backlash, which is activated by a growing imbalance in global rule making, places the implementation of globalization under the scrutiny of all involving countries. It is necessary to create a body that favors the needs of all involving countries and creates programs or projects that negates the first backlash of globalization. The policy or rule-making body or Union of selected countries which was created, must weigh all the needs and woes of the all the countries before creating a rule. Globalization places people at a stand where they are at greater vulnerability in terms of economic instability and social dislocation, sometimes at lightning speed, by unfamiliar and unpredictable forces. The policy or rule-making body or Union should be able to at least create precautionary measures or after measures regarding the unpredictable forces and be able to disseminate information regarding the globalization to the people in order for them to be less vulnerable if not totally invulnerable to economic instability and social dislocation. Globalization, would affect the veracity or integrity of cultures and power of states in one way or the other. Moreover, people would most-likely be confused whether who to turn for when they start to look for jobs or turn to when they need to be heard regarding their woes and needs. It is again the job of the Union to see to it that the people are taken care of and not taken for granted. It is their responsibility to give better and more jobs as globalization starts to be implemented and rise. For an effective globalization, there should be an effective or even distribution of power and benefit, fair global rule making, better information dissemination, greater employment rate, and less vulnerability to economic instability and culture disintegration. As such, a policy or rule-making body of selected countries or representative of all the countries should be created to ensure effective globalization. Kofi Annan’s Global Compact may be able to meet the challenges of globalization and serve as the body that might solve the problem of the backlashes stated. The Global Compact, announced by Kofi Annan in an address to The World Economic Forum on January 31, 1999, is a program to promote businesses globally to assume sustainable and publicly responsible and accountable policies or guidelines, and to account and report on them. Under the Global Compact, companies are conveyed together with labor groups, civil societies and United Nation agencies. The Global Compact, upon its initiation or opening consisted of more than 3,300 companies from all regions of the world and also includes a smaller number of international labor and civil society organizations. The Global Compact, though not a regulatory body, is a forum for dialogues and debates and a system for communication and a pool of messages including governments. It would seek to influence and persuade companies and stand for the stakeholders of civil society organizations. The Global Compact’s objectives are deliberately and purposely flexible and sometimes vague, but it distinguishes the subsequent channels through which it gives facilitation and promotes dialogue. Furthermore, Kofi Annan’s Global Compact has ten principles. These ten principles help in addressing 3 aspects namely, human rights, labor standards, environment and anti-corruption. Globalization’s negative effects or backlashes such as those with regards income, employment, identity and accountability, can be addressed and aided. An example of principle where liberalism is embedded is the principle regarding labor standards. Global Compact states that there is freedom or liberty of organization or union and the effective acknowledgment of the right to collective bargaining. Furthermore, there is the removal of all forms of forced and obligatory labor. Embedding liberalism indeed may help, but I believe that the Global Compact would be is needed and may serve as initiator of an effective Globalization. REFERENCE: Ruggie, John Gerard. â€Å"Taking Embedded Liberalism Global: The Corporate Connection. † (2003).

The Rate Of Photosynthesis: Lab report

1) Construct a graph of your data2) Using the graph, estimate the time at which 50 percent of the leaf disks were floating on the surface. The point at which 50 percent of the leaf disks are floating will be you point of reference for future investigations Using the graph the estimated time that roughly 50% of the leaf disks were floating on the surface was around the 10th minute. At the 10th minute our number rose up to 26/50 leaf disks. 3. What variable were you testing in this investigation?We were testing the leaf disks as the control. The white light, and the water were the controlled variables. 4. Explain why the leaf disks started to float after being exposed to white light. The leaf disks started floating after being exposed to white light because the process of photosynthesis is light- dependent. Light is required for the process of photosynthesis to begin and so the disks would not start floating unless they were placed under the sun, or in this instance the white light.In this investigation, you measured the rate of oxygen production. How might you measure the rate of loss of carbon dioxide? The rate of oxygen production was measured by the amount of dicks that stated to float at a certain time. After the disks have all floated to the top, the rate of carbon dioxide loss could be measured by how long it takes for the leaf disks to float back down to the bottom. 7) Brainstorm possible environmental factors that could affect the rate of photosynthesis. Do research on one of these factors and write a short paper on your findings. Factors that could affect the rate of photosynthesis could be the duration of wavelength, high light intensity, or even air pollutants.The topic we researched was ‘High Light Intensity†. High light intensity happens beyond saturation point. Light intensity reduces the rate of photosynthesis. This affect is called solarization. It can be caused by photo-inhibition and photo-oxidation. Photo-inhibition and photo-oxida tion occurs when shade leaves are abruptly exposed to bright light or when sun leaves are exposed to bright light with environmental stresses such as water deficit or extreme  temperatures. Both occur when the energy absorbed by the photosynthetic reaction centers exceeds the ability to use that energy in metabolic activity.

Tuesday, July 30, 2019

Understand Your Role

It makes nonsense to admit errors as it prevents harm to others by 3/5 early and immediate actions errors as it prevents harm to others by nearly immediate actions Question 9 Understand working relationships in health and social care Describe your responsibilities to the individuals you support [ ] Assist people with self-medication and implement care plans as prescribed, and to ensure those with a requirement are washed, dressed, fed and ready for daily activities. [ ] Provide in-home support with health issues and daily living tasks such as washing dressing, eating, transport and budgeting. Assist with the delivery of activities to enhance the physical, social, emotional and intellectual development of those in your care. ] Provide companionship and support during daily activities for those who are sick or aged. Work with a team of health professionals, family, friends and careers to implement a programmer of support.Assist those needing support with domestic activities such as eat ing meals and showering Question 10 Explain how a working relationship is different from a personal relationship [ ] A working relationship depends on many factors, including unprofessional- ism, skills and knowledge and a hierarchy of individuals, some with specialist skills needed for specific functions. A personal relationship may find a skilled arson, such as a consultant, being captained by a bricklayer in cricket, where a different set of loyalties exist [ ] A working relationship depends on many factors, including professionalism, lack of skills and knowledge and a hierarchy of individuals, some with specialist skills needed for specific functions.A personal relationship may find a skilled person, such as a consultant, being captained by a bricklayer in cricket, where a different set of loyalties exist [ ] A working relationship depends on many factors, including professionalism, skills and knowledge and a hierarchy of individuals, some tit specialist skills needed for specif ic functions. A personal relationship may find a skilled person, such as a consultant, being captained by a bricklayer in cricket, where a different set of loyalties exist [ ] A working relationship does not depend on many factors, including professionalism, skills and knowledge and a hierarchy of individuals, some with specialist skills needed for specific functions.

Monday, July 29, 2019

Vermont State Health Policy Term Paper Example | Topics and Well Written Essays - 3500 words

Vermont State Health Policy - Term Paper Example Single-payment will be funded from tax collections, diversion of financial aids from Federal governments and hence, it will be based on equitable financing and 100% of healthcare of Vermonters will be met by Vermont State.   Vermont’s governor Shumlin conceived the single -payer system, and he promised all the 620,000 Vermonters with a gift of $3,225 each and every year to pay for free healthcare by Vermont State. However, Shumlin has not come out with his plans how he is going to fund the same. Only time has to tell us whether Shumlin dream project is going to stand as a model for all the remaining states in the USA or going to drain out the state’s exchequer’s resources.   As per United States Census Bureau, as of 2013, Vermont population was estimated at 626,011.This indicates a growth of 0.004% as compared to 2010 census. About 67.7 people were residing per sq. mile as of 2013. (Quickfacts.census.gov 2014).   From the following figure, we can understand that Vermont State spent $2210.9 million or $2.2 billion on human services (which includes healthcare expenses also) which is equivalent to 41.8% of the aggregate of the expenses of Vermont during 2013. Human service expenses include health care, food stamps, Child protective and housing services.   Medicaid: This offers insurance coverage for kids, adolescents under age 21, pregnant women, caretaker relatives, parents, disabled or blind people and those aged 65 or above. For qualifying under this, the income level should be below the protected income level† (PIL) or below the Federal Poverty Level. (FPL)†. The Vermont Health Access Plan (VHAP): This scheme is available to those adolescents above the age of 18 and older who are not eligible under Medicaid program and those who are having income below 150% of FPL.   

Sunday, July 28, 2019

History and Political Science; A Response to Historical Cases Essay

History and Political Science; A Response to Historical Cases - Essay Example Of particular interest is to understand the implications of the Pericles’ oration (Thucydides 34) with respect to what is known of Athens. In evaluating Pericles’ speech, it is imperative to decipher the underpinning points in the speech, as depicted by Thucydides (pp 34-46). First, Pericles begins by acknowledging the need to hold ceremonies for those who dead for the country. He proceeds to assert that all that had happened was necessary. He was in line with the law, as well as the democracy requirements. In elucidating his point, he pays tribute to the ancestors, acknowledging them for creating a worth-celebrating history for the Athenians. He cites how the empire and its possession would have been without the sacrifice of the ancestors and that it was only justified for him to uphold the legacy. Pericles presents Athens as exceptional, in terms of its laws, justice, social equality, mobility and inclusivity of migrants, and that everyone had an equal opportunity to serve the nation. The aspect of Athens to offer social refreshment, such as games is not also overlooked. He affirms Athenian determination to shun all the challenges, as well as respecting the neighbors. He eventually justifies the point that the fallen men should not be the cause of any consolation. Instead, such a point brings comfort to the Athenian community. The crucial question is whether Pericles’ insight holds any validity. In particular, does Athens fit into the doctrine of exceptionalism, as presented? Moreover, is Pericles’ point about the fallen justified? In my view, whereas there are certain aspects of exceptionalism that could be justified about the historical Athenian society, others cannot. For instance, it is agreeable that the ancestors had a crucial role in creating history for posterity, considering that imperialism was the order of the time. The affirmation of respect of law and democracy also reflect the historical nature of Athens. This is beca use Athens historical government is widely cited as the mother or even the correlate of the sophisticated and desired contemporary democracy. Indeed, one avenue of viewing at Pericles’ forefather reference could act as a base the role which Athens played in Greek history. Perhaps he was referring to the growth of the government of Athens as well as the role which the forefathers played. Pericles next statement is that the city of Athens was great and served as a symbol of inspiration as the pioneer of true democracy (Halsall 39). Thucydides uses parallelism whereby Pericles talks of Athenian s’ reputation compared to other armed forces, as well as the Athenian self belief. However, the theme of imperialism cannot be left out of his speech. One questions whether this could also be an aspect of exceptionalism. Doesn’t it contravene the affirmation to respect the autonomy of the neighbors? I infer that whereas Pericles stand reflect the interest of the Athenians, i t is advanced on the basis of nationalism, which can be dismissed as a thesis of societal selfishness. Response to part two: Robert, the Monk's account of Pope Urban II's call to crusade During the 11th century, when states like France and Britain had not emerged, Christianity united the states of Europe. All European states took part in religious wars against Muslims in what was known as the Crusades. Both Christians and Muslims committed atrocities against human beings although each side claimed to be fighting for a just course. At the

Saturday, July 27, 2019

Regulation of cancer cell proliferation using siRNA tchnology Research Paper - 1

Regulation of cancer cell proliferation using siRNA tchnology - Research Paper Example The cancer stem cells are connected to maintain the unlimited and self-renewal growth capabilities of cancer while only consist of a small potion of the tumor. Consequently, cancer stem cells might be responsible for tumor progression, metastasis, and drug/treatment resistance development. Other studies have proved that small interfering RNAs (siRNAs) play a big on what genes are expressed or not expressed through gene silencing capabilities (Acton 47). Excitingly, siRNAs might provide some new perception into the complexities of cancer. These siRNA molecules could hold a huge potential therapeutically in the fight against cancer. This paper, discuses the functions of siRNAs and cancer stem cells and explain the link between these 2 topics. The paper also present methods to employ in current and forthcoming research to study the topics and expound upon different molecular therapy options that may have implications in altering cancer stem cells dysregulation and fighting oncogenesis. RNA interference is a key system within cells that assist control which genes get actived and to what degree they get activated. The 2 central RNA interferences are the small interfering RNA (siRNA) and micro RNA (miRNA). Both play a role in gene silencing. The siRNAs originate from procession of long, double-stranded RNA and target the miRNAs for degradation using full complementary sequences. Meanwhile, miRNAs are derived from procession of short RNAs hairpins and silence expression of gene through translational repression or miRNA degradation with partially complementary target orders. However, there is a more important difference. The siRNAs are regularly of exogenous origin, while the siRNAs are endogenously encoded. For this fat, the use of siRNAs has attracted many researchers because of their reliability and efficient application to developing therapeutics in combating diseases like cancer. The biogenesis of siRNAs has been studied and reviewed by

Friday, July 26, 2019

Assignment Essay Example | Topics and Well Written Essays - 500 words - 79

Assignment - Essay Example There are various procedures in which the court martial deals with cases especially those relating to criminal cases of a military officer. After an offense is committed by an officer, the case can be reported by anyone to the accused’s immediate commander as soon as possible. After one confinement, one is subjected to three types of pre-trial restrictions such as order of severity, confinement, and apprehension. The accused is then arrested or apprehended either through an order, orally or in written from by competent authority that also directs the accused to remain within certain specified limits. Service members in military, relish analogous rights secured by the statute and executive order, a military law gives the defendant, the right to counsel before a special or general court martial or an Art. 32 investigations. At the Supreme Court decision made was that there was no constitutional right to the counsel in summary courts-martial. Usually in special courts-martial, any accused has the right to; military counsel of his/her selection at government expense if available. Civilian counsel of his choosing, allotted military counsel at the Government expense. Article 38(b), 10 U.S.C. Â § 838(b). For multiple defendant cases, discrete counsel is appointed for each defendant to avoid any problem of conflicts of interest. Article 38(b)(4), 10 U.S.C. Â § 838(b)(4). For the accused who decides to choose a civilian counsel he/she is also entitled to appointed military associate counsel. Article 38(b)(4), 10 U.S.C. Â § 838(b)(4). The right to counsel does not only apply at trial, but also at pretrial investigations. This may also take place during depositions, and upon the appeal. Under article 70, the practice of appointing new counsel during appeal insures a renewed look at trial errors and competency of trial defense counsel. An appointed counsel must also meet the following competency; the counsel must be of typical competency in identifying legal

Music Publishing Essay Example | Topics and Well Written Essays - 2000 words

Music Publishing - Essay Example Musicians are artists that are mostly hard working and unacknowledged. Making money with music is not an easy road. The way for any business to make money is through volume and this is no different in the music industry. Volume comes when one recording is sold repeatedly so that the money accumulates and makes the people who created and own the music money from its sales. What typically happens, however, is that those with the power ‘buy out’ the rights to what a musician plays so that they do not get paid for every use of the recording that is paid for by one entity or another. Musicians with power will continue to own their rights, but those who are hired for short term of only for the period of time to make a recording are bought out so that the re-sale of the music is not limited by a large body of ‘partners’ who all have rights to be paid (Harrison 2011, p. 232). There was a time when even the artists were not included in the group who was paid on the r eturn of selling the music. Paul McCartney can attest to the pain of that as he saw his entire catalogue of music sold to Michael Jackson after sharing with him that it was going up for sale. As a result of that sale, every time that McCartney wants to play â€Å"Hey Jude† he has to pay a royalty, even though he wrote the song. (Marinucci 2009). In order to create ownership to a piece of music the contract must include that ownership will be retained either in part or as a whole. The statement that is being addressed is whether or not â€Å"All musicians featured on a popular music recording are entitled to an appropriate share and interest in the music publishing copyright of the work performed on that recording†. In addressing the definitions of music, composition, and ownership, the answer is that it is not the case that all musicians would be qualified to gain as an author to a piece of music should they participate in its recording. Contribution is very specifical ly defined and if a contributor does nothing to qualify under the parameters that have been set, they are not eligible for an interest in the exploitation of that piece of music (McLeod and DiCola 2011, p. 78). 2. Defining Music The first thing that must be done in order to support a legal definition of ownership and the right to be paid for music is in defining what is meant by music. The written composition is not what is being discussed. Music is what is heard. Arnold (2009, p. 1) uses the example of a piece of music that is played by Louis Armstrong as it is compared to that of Peter Ecklund. The distinction is clear as the sound that Armstrong creates has a quality that is unique to his own personal nuances in the work. In modern collectives, however, it is not as simple as that. Burnard (2012, p. 68) discusses the creative process for musicians. It is a process that sometimes is led by one or done isolated, that can be done by only select members, or is most often a collective experience in which the philosophy and intentionality of the group is expressed through what is produced musically. This not only includes the musicians, but the producer and sometimes the managers as they all work towards the production of a type of audible expression. Burnard (2012), p. 69) states that this is a â€Å"non-linear, multifactorial, and relational†

Thursday, July 25, 2019

Risk identification is an underdeveloped art Discuss and include an Essay - 1

Risk identification is an underdeveloped art Discuss and include an overview of risk identification aids and techniques in yo - Essay Example Risk management is the concept that allows the management to look after future uncertainties like that of high inflation, volatility of market, recession, change in market demand, competitors, change in regulations, etc. Therefore it becomes a responsibility of the management to analyze and identify such risks. Otherwise, they may lead to financial turmoil and create issues like liquidity or even bankruptcy (Georges, 2013). Under the financial markets where uncertainties are high and investors expect to receive good returns, a diversified portfolio is maintained by the financial institutions. This is done in order to minimize the exposure to the risk by making investments in both equity funds and fixed deposits. It can also be said that risk management is the mitigation of the uncertainties, hence, allowing better decision making and prediction regarding the future outcome (Alexander, 2001). Risk Identification Risk management is part of the regular management processes and responsib ilities in the organization. It is an ongoing process that continues throughout the life of the project. It is often seen that entities face issues in locating and identifying the risks that may hamper their project or investment. Risk management is the two-step process. ... Other than few general terms of risk, they find it hard to locate the barriers that might hamper the success of their project or entity as a whole. Like risk management, risk identification is also a complete process and different methods or techniques can be used for successful identification (H. & J., 1999). With proper management, it is probable that most of the associated risks can be identified. Before discussion of the risk identification techniques or methods it is important to discuss its purpose, scope and process. Risk identification process Risk identification is a deliberate and a systematic process to identify and document the potential key risks that the organization as a whole might face. The objective is to understand what would be at stake. The risk identification process should cover all the risks irrespective of whether they are in control of the organization or not (Lubka, 2002). It is a diverse process and requires inputs from all the stakeholders of the organiza tion, whether internal or external. Following briefly highlights the risk identification process: Risk identification usually starts before the project is initiated and the number of risks increase as the project matures through the lifecycle (Merna & Al-Thani, 2005). Identification can be of both, operational risks that are associated with the organization as a whole or project risks specific to the project. Methods that the management would be using to identify the risks and set of different sources that would be used to gather the information. It is important that set of risk identification tools and techniques is used Identified risks must be documented and the probability of occurrence of such event evaluated in order to analyze the resources that would be

Wednesday, July 24, 2019

Analysis of relationship marketing Essay Example | Topics and Well Written Essays - 1250 words

Analysis of relationship marketing - Essay Example "All too often, many of us go to the dealer with the idea that we'll get the best deal for our money, only to be tricked and manipulated into paying more or buying a model that we don't want. In tact, African Americans consistently overpay--an average of $315 more than other car purchasers--according to a study done of 750,000 actual purchases in 1999 and early 2000 by the National Bureau of Economic Research" (Jackson, Car Buying 101: Buying a New Car in a Few Simple Steps, 2004: 195). The above mentioned statement automatically shows the importance of a website that provides a service through which a customer would buy a car that he/she wants and that with the terms decided, and there when the importance of Edmunds.com is identified, Edmunds.com includes all the data on the new and used cars, from features to the prices of cars, from test drive videos to the tips to maintain such cars, almost every thing appears on the website, including the ways through which "you" can become car's owner, it includes ownership plans, the leasing and all useful material. Few good features of the company include the information through the wireless edmunds.com, the site know as Edmunds2Go!, which is accesible through the PDAs and internet enabled cell phones, another benefit the visitors get is that the company circulates free email newsletters to its voluntary subscribers, another most thrilling feature that is used by the edmunds.com in the most impressive way is its true market value pricing tools, actually launched in the year 2000, "The Edmunds.com True Market Value New Vehicle Calculator provides the estimated average price consumers are currently paying when buying new vehicles. The Edmunds.com True Market Value Used Vehicle Appraiser estimates the actual transaction prices for used vehicles bought and sold by dealers and private parties" ( from Wikipedia, free encyclopedia). So it is the best what company can provide with in its limit to the visitors, the best outcome of launching such tool is that, people from all around the world now log in to find the actual prices of cars all around the world, it is perhaps the best service an automotive website can provide, it is considered to be the most innovative idea by the web operators to bring such a change in the website, the other such online services and tools include TMV new vehicle calculator which estimates the price that the buyers are paying to the dealer for the ownership of new vehicles, TMV finance rate estimator which gives the idea of how much of loan can be obtained and what is in relation to it and the ownership of car, Edmunds.com has another feature added recently which shows how much it would cost if the buyer would buy a car in full terms ownership, it is known as True Cost to Own SM

Tuesday, July 23, 2019

Managing People Term Paper Example | Topics and Well Written Essays - 2000 words

Managing People - Term Paper Example Strategic human resource management should be adopted by the company in order to address the issues in its operations. The starting point of all the issue for any company is its relative strength in terms of strategic management—the clarity of the goals of the company in line with its mission and vision, in order to create good strategies in order to meet those goals. Without the goals and clear strategic direction, even those which are perceived to be the best human resource practices will mean nothing if they would not play a role in fulfilling a company’s objectives FTL’s lacks strategic direction as a company until Steve Davidson has started to craft a vision, as according to the case, â€Å"Steve had considered Anders management style to be too ‘seat of the pants’ and worked hard with his management team to create a vision for the business (Mason 2000, 11).† The company’s lack of strategic direction leads a cluttered approach to human resource management as evident in the policies which do not support any concrete corporate objective for the company. Because the company lacks strategic direction, an organizational structure is not tailored to support any strategy to fulfill a corporate objective. This leads to a corporate structure that often leads to conflicts, and one that does not utilise an integrated approach to the company’s operations. The shift of organizational structure from individualised jobs to work teams in order to promote a team working culture is vital in order to address the integration issues that arise from customer frustrations and lack of ownership. Structure plays a huge role in the organization’s processes, as stated in the case, â€Å"After the training had been completed there was a noticeable improvement in attitude between and within teams, although changes in staffing and team structures tended to undermine the benefits (Mason 2000, 14).† Communication is very vital to

Monday, July 22, 2019

From dependence to independence Essay Example for Free

From dependence to independence Essay A Taste Of Honey is a twentieth century play set in the 1950s. It is known as a kitchen-sink drama and was written by Shelagh Delaney at the age of 18 and was first performed in May 1958. A kitchen-sink drama originated in the literature in the 1950s and 1960s. Its aim is to create a true picture of the hard life and troubles of the working class life. In A Taste Of Honey the two main characters are always falling out with each other and the people around them. The conditions they live in are cramped and poor in bedsits or flats. An example of a kitchen-sink drama is in Look Back In Anger by John Osborne and Saturday Night And Sunday Morning by Alan Sillitoe. Plays and dramas in the fifties were performed for the middle and upper classes but then came the debut kitchen-sink drama; Look Back In Anger, which was aimed at the working class. A kitchen-sink drama play uses everyday common language to reflect the lives of the working class people portrayed. A Taste Of Honey is set in Salford, Manchester. It is about the life and relationship between a young girl, Jo, and her mother, Helen. They move around a lot, and have just moved into a shabby one-bedroomed flat in Salford. Helen is a semi-whore who lives off money which has been given to her by her men friends. Helen also drinks a lot. Jo is fifteen years old and she is very talented in an artistic way and enjoys drawing, but she blames her mother, who she refers to as Helen, for disrupting her education. Helen and Jo move into a shabby rented flat in Salford and its very cramped and small. Jo isnt happy but Helen doesnt mind. Jo tries to make the flat look and feel more liveable in by deciding to plant some bulbs. Helens not bothered though, and is happy that at least they have a roof over their heads. She has a what you see is what you get attitude towards life and lives by a day-to-day basis. Helen also uses a lot of sarcasm, for example, when Jo is complaining about the flat, Helen replies, Everything in it is falling apart, its true, and weve no heating- but theres a lovely view of the gasworks. Helen is a single parent and theres no mention of any relatives throughout the play. Single parent families were not accepted in the 1950s and if a couple wasnt married, it was seen as living in sin and frowned upon. A Taste Of Honey is aimed at adults and older teenagers as there is a lot of crude and rude humour and bad language, reflecting their working class lives for example, Helen: Take your bloody money and get out. Peter: Thank you. Helen: You dirty bastard. Also, teenage pregnancies, race and sexuality were big issues in the fifties. Homosexuality was a criminal offence, even if the couple were of a consent age. Many homosexuals were locked up, and underage sex was strongly frowned upon, and abortions were very difficult to obtain. Women had to resort to back-street abortions, which were very dangerous and could be fatal, so thats why there were a lot of teenage pregnancies. In the fifties, there were very few black people and they were given low paid jobs in the service industries and hospitals. These three issues are all part of the story. Jo has a teenage pregnancy, Jimmie is black, and Geof is homosexual. There were no equal opportunities, for example, men got paid more than women in exactly the same jobs. Housing conditions in Salford were poor. Most houses were small, cramped and dirty. Many rented bedsits or flats often shared amenities like bathrooms and toilets, and this is the case in A Taste Of Honey. We share a bathroom with the community and this wallpapers contemporary. What more do you want? In A Taste Of Honey, Jo doesnt call her mother mother. She calls her Helen. This shows that she doesnt have much respect for her mother and wishes to live her own life, and not to be ruled over by someone who is not a good mother figure. I think Jo is lonely, as she hasnt settled down in a school yet so she hasnt had the chance to make any friends. Helen also treats Jo as if she is just something thats there. She refers to Jo as she and her. Wouldnt she get on your nerves? Helen also drinks a lot, and even though Jo isnt treated as a real person, she still wishes her mother would stop. Drink, drink, drink, thats all youre fit for. With Jo wanting Helen to stop drinking, I think this shows that Jo is scared, that if the drinking carries on and Helen gets ill or something happens to her, then Jo will be alone. Helens favourite past-times, which Jo disapproves of, are her drinking habits and sleeping around. Helen is not a good mother and she knows this herself, Have I ever laid claim to being a proper mother? Helen hardly knows her daughter. This is made obvious when Jo decides to have a bath in the morning because its dark outside, and Helen replies, Are you afraid of the dark? whereas in any normal family, the parent would know if their child was afraid of anything with living with them for fifteen years. Jo hates school. She has been moved from school to school and never settled in any of them, so she cant be bothered with it, but she is very talented in drawing. When Helen finds some of Jos drawings, her only reply is, I thought you werent good at anything. Helen starts to encourage Jo by saying its very good, but then her sarcasm returns when she says, I think Ill hang this on the wall somewhere. Now, where will it be least noticeable? When we meet Peter, he enters with a cigar in his mouth. He seems very cocky and seems the sort of person who doesnt really care for other people, as he is self-centred. He keeps telling Jo to go away, and tells Helen to get rid of her, because he just wants Helen for sex. Jo doesnt want to leave the two alone, and keeps interrupting because she is afraid that Peter will get the attention off Helen that Jo has always wanted. Also, Jo knows that Helen will abandon her and go off with new men she meets, as she has done it before. When Helen goes out the room and Jo is left alone with Peter, she starts to question him. Jo sees some photographs in Peters wallet and demands to know who they are of. Can I see the other photos? She then starts to ask why hes marrying Helen and asks if he fancies her. Do you fancy me? I think she asks this because she knows that her mother is beautiful, and she gets lots of attention off men, so Jo wants to see if she could be just like her. Helen is somewhat an idol to Jo, because she always asks people if they think Helen is beautiful, and she wants to be just like her always getting attention from men. Jo, in a way, is jealous of Helen. I think Jo is fairly independent for her age, as she is certain about what she wants to do. She wants to leave school and start working as soon as she can. This shows that she acts older than she really is and is mature for her age. In scene 2, we are introduced to Jos boyfriend. In this part of the play, we know him as Boy, but later on we find out his name is Jimmie. He is a black sailor in the navy and he asks Jo to marry him. Boy is twenty-two, and Jo lies about her age and tells him she is eighteen. He questions her about what Helen will think about him because hes a coloured boy. Boy: She hasnt seen me. Jo: And when she does? Boy: Shell see a coloured boy. I think Boy is worried about meeting Jos mother, as racial prejudice was a big issue in the fifties. Jo tells him, though, that her mother is not prejudice and will not mind, but at the end of the play when Helen finds out that the baby will be black, she starts to get mad. When she finds out, she says, Oh dont be silly Jo. Youll be giving yourself nightmares. She thinks Jo is pulling her leg but she is serious. When she finally realises that it is true, she doesnt care what people will think of Jo, but what people will think of herself. Can you see me wheeling a pram with a Oh my God, Ill have to have a drink. Boy has to go away for six months, and he reassures her hell be back. I think Jo thinks she loves Boy, but doesnt expect him to return, because when he says he is going, Jo says her Hearts broke. Boy offers comfort by saying; You can lie in bed at night and hear my ship passing down the old canal. But when Boy starts to flirt with her in a naughty way, she says, I may as well be naughty while Ive got the chance. Ill probably never see you again. I know it. I dont think that its true love between Jo and Boy, as Jo is young and every time they say they love each other, their replies to one another is always how, and why. Boy: I love you. Jo: How do you know? Whereas if they really did love each other, they wouldnt ask for reasons why. Jos friend Geof, is very considerate and caring. We meet Geof in Act 2, Scene 1 after him and Jo have been to the fairground. Geof is a homosexual and he has been kicked out of his flat by the landlady because of this, so hes been spending time at Jos. By this time, it is summer and Jos pregnancy is obvious. Helen has moved out after marrying Peter and left Jo alone. Geof comes into Jos flat after the fair and is about to go but Jo literally begs him to stay. Geof, dont go. Dont go. Geof! I think Jo is scared to be alone, that she doesnt know what she would do alone with the birth getting nearer. Geof starts looking through Jos drawings and criticises them by saying he doesnt like charcoal and that the drawings are exactly like Jo, with no design, rhythm or purpose. When Geof starts telling Jo that a lot of money will be needed for the baby, she tries to ignore the fact that shes pregnant and tells Geof to shut up, but Geof isnt saying this to worry her, but to get her prepared and face reality. He cares for her and because Helen doesnt know about the pregnancy, Geof thinks she has a right to know that shes going to be a grandmother but Jo objects. Jos relationship with Geof is a love similar to that of a brother and sister, as he is more into looking after her. I think Jo really cares for him too, as she begs him to stay over and she has a laugh with him as well as being flirty at the same time. Jo: Do you like beer? Geof: Yes. Jo: Gin? Geof: Yes. Have you got some? Jo: No, but if I had, Id give it all to you. Id give everything I had to you. When Jo and Geof go to bed, Geof questions Jo about Jimmie. Geof: A black boy? Jo: From darkest Africa! A Prince. She exaggerates as though it was a dream, or a fairytale. Just before they go to bed, Jo laughs and tells Geof, Youre just like a big sister to me. A few months later, Jo and Geof are getting ready for the arrival of the baby and Geofs making a baby gown while Jo wanders about the room. It is not something that the audience would expect a man or brother to be doing. It would more likely be a sister. I think Jo is nervous because the birth is very near and she is restless. She is very excited when the baby kicks, and tells Geof. Jo always seems to flirt with Geof, playfully putting her arms around him, but when Geof is serious about him and Jo, she backs off. Geof: Let me kiss you. Jo: Let go of me. Leave me alone. I think this is where Jo becomes more mature and independent, as she knows what she wants. I think Ive had enough. Im sick of love. But then Jo realises that she cant really cope, that the baby is perhaps more than she can handle and her hormones are getting the better of her. Ill bash its brains out. Ill kill it. I dont want this baby, Geof. I dont want to be a mother. She realises that she wants Jimmie back, she misses him so much, and she wants the real father to her baby. Every Christmas Helen used to go off with some boyfriend or other and leave me all on my own in some sordid digs, but last Christmas I had him. Geof thinks he is only welcome in Jos flat until she finds her next Prince and in my opinion, Geof is hurt. When Helen comes to see Jo with Peter, Peter is prejudiced against Geof and calls him a fruit cake parcel. He is drunk and wants to go to the pub with Helen, and so he starts making his own fun by calling the flat Jo lives in, and calling Jo a slut. Jos attitude towards Geof towards the end of the play changes for the better. From the way they both talk to each other you can see they have both grown up. Jo is more open to Geof about her relationship with Helen. You know I used to try and hold my mothers hands but she always used to pull them away from me. She had so much love for everyone else but none for me. When Jo says that, it actually makes the audience feel sorry for her, and disgusted with Helen, because Jo didnt have a genuine mother figure. She also tells Geof about how Helen got pregnant with her. She tells him about how she was married to a Puritan, but wanted some fun so she had a frolic in a hay loft one afternoon with a daft man. This shows that she feels secure with Geof and more confident with him as she tells him everything that happened and wants him to feel sorry for her and to understand her because she didnt have a good childhood. Jo starts to value Geof, as she realises he cares more than Helen. At the end of the play, Helen tries to hint that she wants Geof to leave so she can move back in. she thinks she could look after Jo better than Geof, even after the months she has missed. There wouldnt be much room for two of us on the couch, would there? The only hint of love from Helen for Jo throughout the play is when Jo is having contractions and Helen strokes her hair, saying everything will be all right. This is the only time in the play when Helen is shown to be supportive of Jo. It shows Jo is independent and has matured, because when Helen doesnt know how to use the stove, Jo tells her, whereas this time last year, it was the other way around. When Geof leaves, and Helen finds out about the baby being black, she says shes going for a drink. This part reflects the beginning, when Helen abandons Jo at Christmas. Unfortunately just when Jo needs her mother the most, she leaves her yet again. When shes out the door, Jo leans against the doorpost, remembering the good times with Geof and smiling to herself, as she recites a rhyme that Geof taught her. This shows that she is now dependant on herself, and knows she can cope by herself, because she was left alone the year before, and knows she can do it again. Jos Taste Of Honey was when she met Jimmie, but in my opinion, I think her Taste Of Honey was the time she spent with Geof, because he taught her a lot of things in life, and throughout the play you can see how she has matured, and adopted a more serious attitude towards life.

Sunday, July 21, 2019

Dividend Payout in Consumer Product Industry, Malaysia

Dividend Payout in Consumer Product Industry, Malaysia 2.0 PROBLEM STATEMENT There is a large volume of work in the area of dividend payout policy across many developed countries (Gugler, 2003; Kallapur, 2004; Ferris et al., 2006; Denis and Osobov, 2008; Eije and Megginson, 2008; Engsted and Pedersen, 2010). However, less work has been done in developing countries and researchers have started to study the dividend policy, as well as the behaviour of the company within the countries (Pandey, 2003). In addition, studies that examine the dividend payout policy focus more on the general category (Kallapur, 2004; Denis and Osobov, 2008; Eije and Megginson, 2008). Limited work has been done in category based on industrial grouping (Ferris et al., 2006). As such, my study seeks to address the gap in literature review and thereby stresses on the dividend payout, in term of ratio and pattern of companies within the consumer products industry in Malaysia. 2.1 RESEARCH QUESTION What is the trend of dividend payout in companies within consumer products industry in Malaysia? 2.2 RESEARCH OBJECTIVES To identify the dividend payout ratio of the consumer products industry in Malaysia and its changes across years. To determine the percentage of companies paying dividend in the consumer products industry in Malaysia. To determine the dividend payout pattern of companies within the consumer products industry in Malaysia. To identify if there is a difference of dividend payout ratio within the consumer products industry in Malaysia. 3.0 LITERATURE REVIEW (GAPS FILLED) There is vast literature in the area of dividend payout policy across countries including US (Gugler, 2003; Denis and Osobov, 2008; Eije and Megginson, 2008) and non-US such as EU countries (Eije and Megginson, 2008; Denis and Osobov, 2008; Engsted and Pedersen, 2010), Japan (Ferris et al., 2006; Denis and Osobov, 2008) and Taiwan (Kallapur, 2004). The finding shows that payout policy undergoes changes and fluctuates across year, especially in the recent year of 1992 to 2004 (Renneboog and Trojanowski, 2010). According to Kallapur (2004), many studies agree that dividend payout ratio is a signal indicating the firms future growth. Firms pay attention to the consistency of dividend payout as studies show that investors put premium on the firms with stable payout policy and firms are reluctant to cut dividend (Gugler, 2003). Besides, a study by Ferris et al. (2006) shows that firm with negative earning (negative growth) in UK is less likely to pay dividend. This is consistent with the finding that dividend payout ratio is related to the firms growth. Study by Gugler (2003) reports that large firms with good investment opportunity in US are less likely to pay high dividend to the investors. However, their payout is relatively more stable and they are rarely cut down on the dividend (Allen and Michaely, 1995). Besides, study by Eije and Megginson (2008) shows that younger companies in EU are less likely to pay dividend and the payout is less than those older companies. According to Eije and Megginson (2008), dividend payout ratio has increased over years. They also report that the payout ratio in US has increased from year 1970 to year 2001, and the total dividend paid is increasing among firms in EU countries. From previous studies, Ferris et al. (2006) and Eije and Megginson (2008), find that the number of firms paying dividend in US is decreasing despite the increasing of dividend payout ratio across years. Eije and Megginson (2008) also report the same finding in EU firms and suggest that the dividend payout policies are quite similar between the two. According to Denis and Osobov (2008), the decreasing trend is driven by the failure of new listed firms to initiate payout when they are expected to do so. However, there is a contrast finding from the studies done in Taiwan and Japan. Study from Kallapur (2004) shows that dividend paying firms in Taiwan has actually increased since year 2000, while Ferris et al. (2006) reports that the percentage of firms paying dividend in Japan remains highly stable. Ferris et al. (2006) also suggests that the decreasing trend does not seem to affect Japanese firms. This is an interesting area that worth for study, especially in developing country such as Malaysia. Horngren et al. (2008) notes that dividend payout ratio different across industries and it is commonly used to compare companies in the same industry. However, there is limited work done specifically within an industry (Ferris et al., 2006). According to International Business Center (2010), consumer products industry plays a major role in the world economy as it acts as a driver for other industries. Besides, it reports that consumer products industry contributes to the two-thirds of the world trade volume and accounts for significant portion of the gross domestic product (GDP) in many countries. As such, my study would stress on the dividend payout, in term of the ratio and pattern, of consumer products industry in Malaysia. 4.0 METHODOLOGY The methodology that will be applied has been chosen in order to obtain data and compare the dividend payout, in terms of ratio and pattern, within consumer products industry in Malaysia. 4.1 DATA COLLECTION For the purpose of this study, data will be collected using the secondary source. Annual report of respective company will be obtained from the link given in the Bursa Malaysia website. 4.2 SAMPLING FRAME The sampling frame for this study would be the public listed companies in Malaysia. The list can be obtained from Bursa Malaysia or The Star website. 4.3 SAMPLING STRATEGY For the purpose of this study, non probability purposive sampling is selected. As the study only focus on one industry, and 5 years data is assumed to show a general trend of the dividend payout, thus the sample chosen need to meet the following criteria, Companies that fall under the consumer products industry. Companies with at least 5 years of annual report available on the company website. By searching through the companies website, only 89 out of 142 companies in consumer products industry fulfill the mentioned above criteria (as in Appendix 2). 4.4 DATA ANALYSIS In this study, hybrid method (both quantitative and qualitative) will be used to analyze the data. Generally, it can be divided into 3 parts as following, For dividend payout ratio, percentage of firms paying dividend and the percentage of company using certain payout pattern, SPSS (descriptive statistic) will be used. To determine if there is a difference of dividend payout ratio among companies within the industry, SPSS (One-Sample T-Test) can be carried out as the sample size is more than 30. Yearly dividend payout ratio obtained from a) will be used as the test value in SPSS. To determine the trend of dividend payout, in term of ratio and pattern across years, qualitative method will be used as it involves more on the interpretation of data. 4.5 ROLE OF THEORY In this study, the role of theory would be theory generation. It involves the new finding of dividend payout ratio, as well as the payout pattern among companies within the consumer products industry in Malaysia. 5.0 CONTRIBUTION EXPECTED It is intended that the finding of this study will give a clearer picture of the dividend payout in consumer products industry as it is the major contributor to the countrys economic. Besides, it can be used by potential investors that desire a certain cash flow (dividend) instead of incurring transaction cost from periodically selling shares of stock. Last but not least, it seeks to provide a better understanding for Chief Financial Officer (CFO) towards the dividend payout ratio and its pattern within the consumer products industry in Malaysia. 6.0 SUGGESTIONS FOR FUTURE STUDIES Due to time constraint and limited information that is available on the website, only 5 years of annual report is obtained for this study. Thus, it is suggested that a longer time series of data, for example 10 years should be taken in future to provide a better understanding of the dividend payout in Malaysia. Besides, future researchers can study on other industries and ultimately compare the dividend payout ratio and its pattern across all industries in Malaysia.

Ethical Dilemmas In Uae Animal Testing Philosophy Essay

Ethical Dilemmas In Uae Animal Testing Philosophy Essay Animal testing has been eliciting continuous criticism in the past and at present. Concerning animals being used for research purposes, the concentration is focused on whether man has got any right to use them for testing and whether it is a necessity. Ethically, animal testing criticized through focus on the suffering animals are subjected to during experiments. In spite of this animal testing is also regarded as beneficial as it facilitates medical breakthrough via invention of cures and treatment procedures. The benefits offer grounds for justification of business rights in the field of animal testing. Animal Testing in UAE The UAE government in the year 2005 prepared the scene for the introduction of animal testing in Dubai under the Dubai Biotechnology and Research Park Foundation. The project was geared to enable Dubai to attain its 2010 vision of being a city with booming economy based on technological research. To achieve this, UAE ventured in to the biotechnology research and development and manufacturing business. The UAE Biotechnology majorly deals with research on medicine, genetics and stem cell. All this progress requires to a great extend the employment of animals so as to ensure the success of the project. With the government channeling a lot of resources towards the same, the argument for the government to withdraw from the same to uphold animal rights is likely to be unsuccessful. This research has also opened trade opportunities for UAE. The government has linked with other nations and business partners to ensure the supply of the required resources and delivery of end products to the ma rkets. There are no strict regulations restricting animal testing in Asian countries unlike in western countries like the UK but only activists of animal rights advocate for a check to the practice (Animal Testing in Asia, 2011). For instance, cases of cruelty on animals have been rampant but the perpetrators go unpunished due to government laxity on the matter. It is known that a law forbidding animal cruelty has long been drafted and approved by UEA government but the same has not been effected (UAE animal cruelty law, 2007). In essence, the UAE government to a great extend encourages animal testing activities which are regarded to be against ethics and morality. The campaign against animal testing is not welcomed by business activists and scientists who claim that it is not possible to ban animal testing on medical procedures and medicines. They argue that research must go on and if use of animals is banned, then man will be used for the researches. The use of humans in research proves to be fatal and could not be welcomed in the society on the base of ethics. Societal attitudes have played a role in low regard of animal rights in the context of testing. The UAE society is markedly a society with a lot of cases of animal cruelty and this reflects the reluctance to uphold animal rights. There has been an increase in reported cases of vicious deeds against animals over the recent past with pets being hanged, shot, or even drowned in acid (Gulf News, 2011). This goes on to imply the society would be unpertu rbed by animal testing which might seem as too humane to the affected animals. Animals Commonly Used In Testing Animals are used for various testing on various aspects of human life. Rabbits and guinea pigs for instance are used for cosmetics testing on shampoos, household products and body lotion for they are docile and easy to maintain where medicinal testing is carried on them to identify their toxicity. Rats and mice on the side are used for testing the genetic makeup of man and other features. Dogs are used in applied medical sciences on studies dealing with cancer, lung research, veterinary medicine, orthopedic, microbiology and in analyzing the toxicity of preservatives, chemicals, drugs and additives. Pigs are used in researching for heart diseases and cats on studies pertaining to neurology (Sengupta, 2011). The outcome of all these studies is of great importance to humans and this justifies more research in the path of saving mankind. Suffering caused to Animals Since testing is unnatural to the animals, they suffer in certain ways that they could not be suffering. Genetic manipulation for instance has led to the creation of mice with Huntingtons disease, diabetic mice and obese mice. Moreover, surgical experiments can be performed on larger animals for the practice of human surgery such as on pigs, sheep and dogs (Wise, 2004). Were it not for the animal testing, all these suffering subjected to animals could not be. However, finding the right information concerning the activity of animal testing firms in the Middle East can be so challenging given that those involved are capable of manipulating the information in media reports pertaining to animal testing. Agitators against animal testing argue that there are no valuable benefits derived from animal experiment which can justify the use of animals for the various experiments on issues pertaining to man (Lynch, 1987). Therefore, animal testing is not ethically right given that animals are subjected too much suffering during the research experiment. To make matters worse, some of these animals used for research are purposely bred for the research and their existence is viewed as research oriented. The animals in this case are bred by researchers, for their use and hence any sufferings directed to them are seen as falling within the right of the researchers. The worst problem of all is that human beings treat animals in the way that deem fit for they consider themselves as the dominant species on earth. In so doing, less attention is focused on whether it is ethically right or morally right to cause suffering to animals as long as the outcome is beneficial to man. Moreover, the motive of a nimal testing has brought great debate. Those who oppose the experiments base their argument on the fact that most studies are designed to enhance cosmetic testing rather the advancement of medical science all which are geared to boost business (Wise, 2004). One point used for faulting animal testing is its ineffectiveness in spite of the suffering. Animal testing has not been reliable in the recent past and thus the results obtained may not be extrapolated reliably to man. Furthermore, animal testing does not produce the side effects of the drugs such as hallucination and headache in animals which are common once clinical trials are conducted in man. Consequently, it is not ethical for tests such as LD 50 tests, cosmetic testing, and teaching and military defense tests being conducted on animals for they add no value to the life of man. Commercial Value of Testing In business world in the UAE, animal testing is seen as a necessity and of great significance both in academics and scientific testing. The cosmetics and pharmaceuticals companies are enabled to easily conduct animal testing than human clinical tests by the Food and Drug Administration and this enhances the process of making huge amounts of money. This is due to the fact that majority of human consumer industries such as drugs, food and cosmetics do rely on animal industry heavily as they sell their products and in turn enable these animal testing industries to earn huge returns (Sarah, 2009). In addition, the development of useful products and materials is deemed to surpass the suffering inflicted on animals which are sacrificed for these very purpose especially in the Middle East where vivisection of animals do take place. In addition, animal testing has been emphasized due to the fact that there are no available alternatives which can guarantee the elimination of animals in these testing. This situation is repulsive to people after protection of animals for they consider this activity as ethically and morally wrong. This forms an ethical dilemma due to the fact that as one group is busy supporting a process another is fighting the same. The major concern of those fighting for animals rights is the fact that there are companies dealing in the practice of supplying and breeding of animals for bioscience industry and scientific community for purposes of research and development. As these business men view this as an opportunity of making profits, they in turn breed millions of animals which are killed for purposes of experiment. This implies, for instance, that large numbers of mice are killed even though the animal welfare does not allow records concerning mice to be kept. Justification for Animal Testing The application of animal testing is ethical when applied in the field of medical science. This enables researchers in the field of medicine to come up with drugs which are effective and also ensure surgery or operation undertaken on human beings to be safe. New researchers and medical practitioners orient themselves in the field of medicine and surgery first with big animals which have near functionality like that of man, such as pigs and sheep. Additionally, testing on animals is ethical than testing on human volunteers especially in areas where the research may appear to be fatal. The business rights in the aspect of animal testing are derived from the fact that it is the right of say physiologists to study life. This involves the study of the multitude of processes that makes a living thing; from the functioning of the membrane channel, the hemodynamic of the heart, and the integrative events of the brain and electrical activity of the heart particularly in the Middle East animal industry. The physiologists view this feature as an obligation to them where they consider both the theoretical part and later test their hypothesis practically through the animal experiments. In view of the fact that the process is concerned with understanding life processes, the testing is thus to be conducted in living organisms from cells to the whole living organism and this includes animals and even human beings. Nevertheless, this has raised many ethical issues which leave one in an ethical dilemma of whether animal experiment must be in part performed on animals or on man. This is due to the fact that effective tests are based on perturbing the normal functioning of an organism and on controlled interventions so as to discover the functional genomics. Back to the ethical issue, we tend to analyze if at all we have the right of conducting such experiments which not only interfere with the life of living organisms but also inflicts pain, suffering and even the risk of death (Wise, 2004). Thus, the basic ethical dilemma arises in respect to whether it is right and justifiable for us to indulge in the physiological experiments that are in the interests of scientists which harm the interests of living beings or whether we should refrain from such scientific studies. The justification of animal testing does not end exclusively with the industry and scientific community, but is also based on societys consumption of animal food. Consumption is regarded as oppressive to the animals like research is. This aspect is well revealed on the part of business people who consider it their right to indulge in the practice of trading animal products, whether for research or consumption. Therefore, the parties involved in animal testing argue that as it is thought right for animal products to be consumed, testing on them is also no big issue and thus consider themselves both morally and ethically right when indulging in such practices. Legislation on Animal Testing Governments involvement in either supporting animal testing or working against the same is realized through laid down legislations. The Animal Welfare Act which was passed in the year 1966 apparently requires those companies dealing with the treating of animals to treat these animals with a maximum degree of humaneness thus fostering the animals rights in the long run. Despite the presence of the legislation intended to protect animals being in place the activity of inhumane animal testing has continued to be more rampant. Little has been done in the field of legislation concerning animal use in science for it only excludes any use of animals in the industry for profit purposes. Furthermore, the most conflicting things of this all is the fact that the firms dealing with animal testing are the ones responsible for funding the Biomedical Research and other centers for consumer freedom. This presents an ethical dilemma due to the fact that these animal testing firms spent huge amount of funds in purposeful research and their elimination would mean an end to the research. This therefore makes it hard for the government to close such firms for, by research funding, they play a big role in the growth of the economy. Ethical Dilemmas The key supporters of animal rights argue that even animals are subjects of life and thus are entitled to their rights. They hence call for the adoption of vegetarian diet and abolition of the animal testing or consumption of animal products which has been considered as morally important. The movement against animal testing was able to bring to an end the activity involving nerve stimulation in monkeys in 1985. The animal rights refers to equal consideration in the sense that the interests of animals are met, given that animals have the capacity to suffer both physically and mentally, they should be set free from harm and or suffering caused by human beings intentionally. Some companies in the UAE have come up with strategies aimed at discouraging animal testing. According to Lush (2011), the company does not buy products from companies that commission tests on animals. This brings out the collision of business rights against animal rights. On one side the potential suppliers of this company would feel justified to commission tests on animals while on the other side; they are excluded for disrespecting animal rights. Another ethical issue is the respect for life where man must respect the will and life of other living beings by always being responsible for their wellbeing. Though this aspect is true, it is also ethically right for man to use animals for purposes of biomedical research, food and labor. Businessmen have the right of indulging in such activities that deals with animal products or their usage to earn income (Orlans, 1998). This however brings us to an ethical dilemma given that even those who oppose the move, the animal and antivivisection activists have their right of protecting these animals. A deadlock is thus reached when neither party is willing to compromise on its stand. The fact that mostly, the ethical standards set when using human are different from the standards set when animals are used for testing also raises some ethical issues. Respect for life ought to be the guiding principle for physiological research and this necessitates ethical rules for animals which are similar to those set for human beings. This will help in coming up with rules of what should be done and what should be left out during the experiment. Thus, this calls for researchers to be responsible for their acts thus solving the major ethical dilemma facing man especially when testing physiological theories. Although this principle of respect for life is too general, animals have the right to their own life and as thus man should not do with them as they please. In essence, the advocators of animals rights argue against any use of animal or their products. Man is therefore obliged to uphold moral obligation whereby he should not cause any unnecessary pain or suffering and distre ss to animals. Given that the use of animal testing has been considered unethical, non animal testing should be done. Animals also do have their rights which ought to be protected. Among these rights is the enriched environment whereby the environment in which the animals are confined to is full of things to satisfy the animals species specific needs. This is meant to promote the well being of the animals. Refinement should be undertaken and the discomfort decreased through the provision of necessary anesthesia, care and analgesia. In addition, the animal is entitled to euthanize which is intended to prevent unnecessary suffering to animals through improvement of experimental procedures and determination of a humane end point (Wise, 2004). The future of animal testing is rather promising. This is due to the fact that developments are on the way of coming up with other new alternatives for the use of animals for testing. Technological advancement in the world today has led more research which was once conducted on vivisection to be done on other fields such as computer modeling, improved statistical design, synthetic skin and lastly the Murine Local Lymph Node Assay (MLNA). In addition, the non animal testing methods have proved to be relevant and viable for it encourages a realistic consideration of rather ethical and scientific issues involved in the replacement of animals in medical experiments for non animals. This can be well elaborated by three Rs which are: Refinement, Reduction and Replacement where suffering and distress are minimized in animals. Refinement is necessary given that some tests cannot be conducted in the absence of animals which must be there so as to offer the necessary results required. Reduction of the number of animals is also relevant and lastly is Replacement whereby much emphasis is laid in trying to replace the animals with other non animal resources for research. Furthermore, the fact that animal testing helps in the identification of cures for most incurable diseases, the fight against it in whole does not augur well. One is left to wonder on what discouraging animal testing would do on the struggle towards life saving and what should actually be done towards the attainment of the cures. Business people dealing in animal products daily continue to get more markets for cosmetics and household products derived from animals (Singer, 1990). One is left to wonder which side to support even as he tries to consider both sides. In terms of ethical dilemmas, there is a real battle between the supporters of animal rights and the supporters of business rights. For businessmen, they are to maximize their supply due to expansion of the market of their products and in so doing more animals products are to be involved. The rights of businesses is seen as a threat to the animal population given that the number of animals being employed in the process will increase leaving no room for any development to be done towards the fight for animal rights. One is therefore left to wonder which of the two groups is in the right, for both have their own right which must be respected at all cost, hence an ethical dilemma. When seeking treatment for chronic diseases such as cancer, asthma among others, the animal testing proves to be very essential. The research helps in the identification of the possible cures for the disease. Typically, the research tends to be beneficial to both animals and man. The identification of a drug for certain diseases can be of mutual benefit given that human and animals have got some commonness. Thus, although it appears to be ethically wrong to use animals in testing, it is also regarded ethical when the finding is used for the benefits of animals also. This forms another ethical dilemma for those opposed to animal testing given that the process or research appears to be fulfilling on either side. The proper moral treatment that can be directed to animals is allowing them to possess certain features such as sentience, cognitive capacities, sociability, capacity to flourish and possession of life. The ethical aspect here is arrived when one is in the process of discovering the level of injury inflicted on either animals or man. To some, it is ethically right for research which is conducted on animals such as a mouse for it helps in ascertaining the safety of important chemicals. This chemical is further considered to be of great importance for it is a trade commodity that has high demand in society. The major struggle in this part is in the definition of the limit on moral grounds. According to animal rights activists they argue that animals are experimented mostly out of the curiosity of scientists. They chop, starve or burn them so as to maybe yield something that could be of benefit to human. Some of these experiments could only be right if conducted on cases which do not have alternatives. The campaigns are therefore on the ways of minimizing harm on these creatures and safeguard benefits derived from these experiments. Further discussion brought forward is that although animals lives deserve some respect, the respect is not comparable to those deserved by human lives. The introduction of vaccines, new surgical techniques, artificial limbs and organs and new cancer therapies are as a result of animal testing (Orlans, 1998). Thus, human welfare must be dealt with first than focusing so much attention on animals. The argument for or against animal testing can be settled after a careful consideration of the goals of the research and on whether there is a great probability of success in the experiment. Once this has been obtained, a close focus should be on the animal being used for the experiment and the possible effect presented in the question thereof. This necessitates deeper analysis of these factors that helps in the identification of the need for the testing in order to identify the relevance of the research. If the study is seen to be of great significance to society at large, with less negative effects on the animals in question, then the research can be conducted. But before that, the possible alternatives present instead of animals should be presented so as to protect their interest and to guard against adverse human actions. Despite all these considerations being put in place, coming up with a concrete conclusion on the matter is not easy given that each party possesses different pe rception in respect to ones leaning (Lynch, 1987). The aspect of ethics has been left on the hands either advocates and they are the ones who are to decide on what is moral. This leaves us in an ethical dilemma for we are torn between which side to follow in the argument towards morality and ethics in animal testing. Animal testing has all along been implemented in order to obtain treatments and vaccines for the purposes of benefiting man and to some extent those animals which are beneficial to man. Researchers in the field harm as many animals as required to find treatments and procedures. Animal testing has resulted to major breakthroughs in the medical field and in case this stops due to animal rights then further developments in the fields will be compromised. The animal testing is viewed as a way of extending human life even though millions of animals are being killed yearly for the purpose of the same. The big question is what about the lives of animals. Are they also not important to deserve protection from pain, suffering and even unnecessary deaths? Focusing on both arguments one comes to a conclusion that all the two parties are right and that something must be done in the middle of this conflict in order to solve this ethical dilemma. Lastly, coming to firm conclusion of what is right and what is wrong in this field of animal testing is all together a difficult decision. Animal rights activists are right to fight for the welfare of animals and are the business rights activists who are for the use of animals in their experiments so as to save mankind and other non human species. Thus, the issue of animal testing is a most challenging ethical dilemma in the present world. Alternatives to animal testing to be implemented today and in the future includes; human clinical tests, in-vitro tests, computer software, animal parts and to some small extend animals especially where alternatives are not applicable. Alternatives to animal testing researches should be conducted to pave way for more advanced technology for use in finding solutions especially pertaining to human welfare. Conclusion In conclusion, animal testing poses ethical dilemma given that the research is morally and ethically unacceptable. On the other hand doing away with the research which proves to be of mutual benefits to both man and animals is untenable. This is because the research involving animals is ethically right especially when the benefits outweigh the costs and when all possible steps are being implemented to reduce suffering to animals. In summary, human do conduct tests on animals simply because they can and not out the fact that it is right for them to do so. The future of animal testing can however be based in the three Rs campaigns which are Reduction, Refinement and Replacement. This will ensure that the total number of animals used for the research is reduced, the suffering being minimized and animals are to a great extent replaced by non animals.

Saturday, July 20, 2019

We Need More Racial Profiling at Airports Essay -- Ethnic Profiling Pr

  Ã‚  Ã‚  Ã‚  Ã‚  It has come to my attention that the current state of our nation is one of peril and doubt. Due to the recent attacks brought upon our nation’s soil by terrorists and â€Å"evil doers,† it is understandable that the current degree of national security must be heightened. Our country can no longer be one of completely freewill with utter disregard to those outside of our borders, but must now come to suspect all inhabitants alien to our land as potential threats to our sovereign freedom. It is with this in mind that I propose a plan to further bolster the security of our most vulnerable, and frequently exploited resource, our nation’s airports.   Ã‚  Ã‚  Ã‚  Ã‚  I have ruminated the subject concerning airport security reform to prevent another terrorist attack for a number of months now, and have come to the conclusion that it does not take a savant to see that before the terrorist attacks started our national security level was equivalent to the intelligence level of a house-fly. I propose that we must fortify our airports to their fullest with every measure possible in order to prevent another tragedy of this magnitude.   Ã‚  Ã‚  Ã‚  Ã‚  The security measures should start the moment a person exits their vehicle and is unloading their baggage. If they exhibit what we define as a â€Å"terrorist† appearance (All people of brown skin and Central Asian decent), then they should be thoroughly stared at and made to feel as uncomfortable as possible by our AK-47 toting security officials, as it is proven t...

Friday, July 19, 2019

Detroit Riots of 1943 Essay example -- Race Essays Papers

The Detroit Riots of 1943 Since the time of slavery, racial tension has existed between whites and blacks. This tension has only increased with the passing of time. This conflict culminated in the 1940s in the form of mob violence. While there have been previous riots because of race relations, none of them were of the magnitude of the 1943 Detroit riot. Much like any other event involving racism in the 1940s, the Detroit riot has little coverage, most of which is skewed, in articles in the nation?s leading news sources such as ?Deep Trouble? in Time, ?Riotous Race Hate? in Newsweek, and ?The Truth About the Detroit Riot? in Harper?s. Thus, one must compare articles from these sources to ascertain accurate information. Even when comparing these accounts, the reader finds discrepancies in the causation and destruction of the Detroit riot. By analyzing these descriptions, one can also notice the similarities between the Detroit riot and other mob violence during that time period. For example, James Bald win?s retelling of the Harlem riot in ?Notes of a Native Son? bears great similarities in causation and destruction with the Detroit riot. Tensions in Detroit finally broke during a beautiful summer day on the 20 of June 1943. At the Belle Isle Park, at least one fistfight broke out between a black man and a white man. Discrepancies arise when inquiring into why this fistfight broke out. Time attributes the cause to be tensions between races in the park. Newsweek describes the source of the tension as white resentment for the blacks in the park in addition to the increase in the number of jobs held by blacks in Detroit. In this account, blacks had feverishly taken over the park, hardly leaving room for the white pe... ...s. But despite these variations, there is one underlying fact which unites the three: The African-American community?s hatred for white America and vise versa. However, this hatred is not only unique to the Detroit area. Based on the striking similarities between the events of the Detroit and Harlem riots, one can see that this hatred was felt by both sides across the nation. And based on the aftermath of both incidents, one can conclude rioting accomplished nothing but further damage to the African-American communities. Works Cited Baldwin, James. ?Notes of a Native Son.? 1955. James Baldwin: Collected Essays. Ed. Toni Morrison. New York: Library of America, 1998. 63-84. Brown, Earl. ?The Truth About the Detroit Riot.? Harper?s Nov. 1943 : 488 ?Deep Trouble.? Time 28 June. 1943 : 19+ ?Riotous Race Hate.? Newsweek 28 June. 1943 : 48 Detroit Riots of 1943 Essay example -- Race Essays Papers The Detroit Riots of 1943 Since the time of slavery, racial tension has existed between whites and blacks. This tension has only increased with the passing of time. This conflict culminated in the 1940s in the form of mob violence. While there have been previous riots because of race relations, none of them were of the magnitude of the 1943 Detroit riot. Much like any other event involving racism in the 1940s, the Detroit riot has little coverage, most of which is skewed, in articles in the nation?s leading news sources such as ?Deep Trouble? in Time, ?Riotous Race Hate? in Newsweek, and ?The Truth About the Detroit Riot? in Harper?s. Thus, one must compare articles from these sources to ascertain accurate information. Even when comparing these accounts, the reader finds discrepancies in the causation and destruction of the Detroit riot. By analyzing these descriptions, one can also notice the similarities between the Detroit riot and other mob violence during that time period. For example, James Bald win?s retelling of the Harlem riot in ?Notes of a Native Son? bears great similarities in causation and destruction with the Detroit riot. Tensions in Detroit finally broke during a beautiful summer day on the 20 of June 1943. At the Belle Isle Park, at least one fistfight broke out between a black man and a white man. Discrepancies arise when inquiring into why this fistfight broke out. Time attributes the cause to be tensions between races in the park. Newsweek describes the source of the tension as white resentment for the blacks in the park in addition to the increase in the number of jobs held by blacks in Detroit. In this account, blacks had feverishly taken over the park, hardly leaving room for the white pe... ...s. But despite these variations, there is one underlying fact which unites the three: The African-American community?s hatred for white America and vise versa. However, this hatred is not only unique to the Detroit area. Based on the striking similarities between the events of the Detroit and Harlem riots, one can see that this hatred was felt by both sides across the nation. And based on the aftermath of both incidents, one can conclude rioting accomplished nothing but further damage to the African-American communities. Works Cited Baldwin, James. ?Notes of a Native Son.? 1955. James Baldwin: Collected Essays. Ed. Toni Morrison. New York: Library of America, 1998. 63-84. Brown, Earl. ?The Truth About the Detroit Riot.? Harper?s Nov. 1943 : 488 ?Deep Trouble.? Time 28 June. 1943 : 19+ ?Riotous Race Hate.? Newsweek 28 June. 1943 : 48

Naive Macbeth :: Free Essay Writer

Naive Macbeth  Ã‚   Macbeth begins on a bloody note: a battle rages from which Banquo and Macbeth survive bloodied, but heroes.   They are the generals of Scotland; the country’s future is in their hands and in their blades.   However, when one clutches once to such power, it is hard to let go.   Macbeth cannot let go.   Macbeth also ends on a bloody note: Macbeth’s head is cut off and presented to Malcolm, his replacement.   Peace is restored through war; bloody injustice is righted finally with bloody justice.   What falls between these two notes—the beginning and end of the tragedy—is a symphony of treachery, deceit, and murder.   The images of nature gone awry spread all through the play—from the gardens that have turned to weeds to the horses that have turned to cannibalizing each other—for murder of one’s king is so unnatural that the entire landscape, all that is natural, is affected.   Macbeth, by killing Duncan, is himself made an enemy of nature.   Macbeth murders sleep, the ultimate embodiment of peace and nature, when he murders Duncan.   However, the title character is not as evil as is first suggested; Macbeth is only led to his evil deeds by those who surround him.   Macbeth’s only crime may be that he is weak minded and afraid.   Macbeth was lured and cajoled into his mistakes by his wife and the weird sisters. The first person who influences Macbeth into his sin is not really a person at all.   The weird sisters, as is their art, wreak havoc with Macbeth’s mind and life.   From the moment they are introduced, their every word affects Macbeth’s actions.   They are the characters that put the idea of becoming king in Macbeth’s head to begin with: â€Å"All hail, Macbeth!   Hail to thee, Thane of Glamis!   / All hail, Macbeth!   Hail to thee, Thane of Cawdor!   / All hail, Macbeth!   Hail to thee, that shalt be King hereafter!   (1.3.48-50).†Ã‚   By addressing Macbeth first as he is, then with a title that he is but does not yet know of, and finally with a title he must take action to attain, they encourage him to take the actions necessary.   Their words are a promise to him that he will succeed if he murders Duncan.   Of course, the weird sisters are not responsible only for the first blood that covers Macbeth’s hands.   It is the s isters’ prediction that puts Macbeth on the course to kill Macduff: â€Å"Macbeth!   Macbeth!   Macbeth!   Beware Macduff!   Beware the Thane of Fife.

Thursday, July 18, 2019

Accounting Harmonization In The Eu Accounting Essay

This study will supply a brief history and background on the procedure of harmonisation in the European Union with respects to the 2 methods it employed: Directives and IFRS acceptance. By supplying a footing for which harmonisation can be understood and why it is necessary, this study strives to clarify the successes and failures of the methods. In peculiar, the issues that arose during the execution of IFRS in the EU will be used to further show the demand for harmonisation, utilizing specific criterions as illustrations. The relationship between accounting harmonisation and auditing will be debated with specific focal point on the EC Green Paper on iAudit Policy: Lessons from the Crisisi as it points to ongoing concerns in the effort to accomplish accounting harmonisation. 2. History and Background of Accounting Harmonization Definition Harmonization is a procedure of increasing the compatibility of accounting patterns by puting bounds to their grade of fluctuation ( Nobes & A ; Parker, 2010 ) . Basically, harmonisation allows states to utilize different criterions so long as they are non in struggle. This varies somewhat from convergence, the end of the IASB, which aims to develop high quality criterions alongside national standard-setters to cut down international differences. The importance of this differentiation highlights the differences in the harmonisation attempts by both the EU and IASC/B. The demand for harmonisation Globalization has led to big companies looking to increase their gross revenues and growing chances beyond national markets. To pull equity and debt funding to accomplish these ends, many of these companies are looking to be listed on different stock exchanges. Additionally, investors are spread outing their portfolios beyond national boundary lines as planetary markets have created greater chances for puting. As a consequence, the differences in the coverage patterns of such companies is now of great importance as this has led to troubles for those who prepare, consolidate, audit and interpret fiscal statements. Two of the major obstructions to accounting harmonisation are patriotism and the current size of the bing differences between states. The EU has attempted to accomplish harmonisation by utilizing Directives and Regulation through IFRS criterions ias such, the attempts of the EU in making a incorporate concern environment every bit good as the acceptance of IFRS in 2005 provide a relevant platform for understanding the harmonisation procedure. This study seeks to convey this in subdivision XXXXX below. 3. The Accounting Directives The Directives are an effort to harmonise coverage patterns by necessitating member states to integrate the directives into their national Torahs. The Fourth and Seventh Directives were aimed at accounting harmonisation while the Eighth Directive was aimed at audit. Fourth Council Directive i Annual histories of companies with limited liability iThis Directing co-ordinates Member Statesi commissariats refering the presentation and content of one-year histories and one-year studies, the rating methods used and their publication in regard of all companies with limited liability ( European Commission, 2009 ) .i The commissariats of the Directive require populace and private companies in all EU states to include a balance sheet, net income and loss history, with a pick of 2 different layouts, every bit good as notes to the histories as portion of the one-year histories. It besides provides the general rules by which points must be valued. The earliest proposal for the Fourth Directive led to the first bill of exchange being developed in 1971 i the bill of exchange was to a great extent influenced by German jurisprudence and as a consequence, the Directive prescribed conservative rating regulations, stiff formats and limited revelation in the notes. By 1974, a twelvemonth after accession to the EU, UK influence in the Directive became evident with the debut of the itrue and just viewi construct ; greater flexibleness in the presentation formats and increased accent on revelation in the notes. The Directive was adopted by the EU in 1974 and has since been amended every bit many as 14 times in line with international developments. One major amendment was in 2001 when the Directive was further aligned with IASB criterions by leting the demands of IAS 39 on the just rating of fiscal instruments to be employed. This was a significant move as this had been a combative issue and served the intent of modernizing European accounting regulations – this will be discussed in more item in subsequent subdivisions. Another critical amendment came in 2003, when the Accounts Modernisation Directive was issued i it extended the usage of just values and farther eliminated incompatibilities with IASB criterions. The most recent amendment in 2009 resulted in 2 developments ; foremost, companies in member provinces with 10 or fewer employees were exempt from the demands of the Directive. In add-on, a audience papers was issued puting out a proposal for rearranging the Directives to better its comprehension* . Seventh Council Directive i Consolidated histories of companies with limited liability iThis Seventh Company Law Directive coordinates national Torahs on amalgamate ( i.e. group ) accounts Together with the Fourth Directive on the one-year histories of public limited liability companies, it belongs to the household of â€Å" accounting directives † that form the armory of Community legal Acts of the Apostless regulating company histories ( European Commission, 2009 ) .i This Directive was adopted in 1983 to better international readying and comparing of fiscal statements. It does so by ordering the fortunes under which amalgamate histories must be prepared every bit good as the methods for readying. Harmonizing to the Directive, any company that lawfully controls another company is required to fix amalgamate histories. The 1976 and 1978 bill of exchanges failed to clear up the construct of control for the intent of consolidation. As such, the adopted Directive efforts to better what is meant by the term icontroli . In states where consolidation had been unheard of e.g. Portugal, Italy, Greece and Spain, the Directive signified a marked move towards modernization. This was of great significance given that in 2005, the EUis harmonisation attempts in footings of group accounting eventually converged with that of the IASB with the acceptance of IFRSs by EU listed companies. As such, the Seventh Directive has now since been overtaken by IFRS criterions. 4. Statutory Audit Directive ( Previously ) Eighth Council Directive i Qualifications of individuals responsible for transporting out the statutory audits of accounting paperss iThis Directive purposes to increase the credibleness of fiscal coverage and to heighten the European Unionis ( EU ) protection against fiscal dirts by puting down regulations harmonising the processs for statutory audits of one-year histories and amalgamate histories. It establishes, among other things, a demand for external quality confidence, commissariats on public supervising, the responsibilities of statutory hearers and the application of international criterions and the rules of independency applicable to statutory hearers. The Directive besides provides a footing for cooperation between regulators in the EU and those in 3rd countriesi ( European Commission, 2009 ) . The adopted Directive ( 1983 ) differs well from earlier bill of exchanges which would hold had important impact on the preparation forms and range of work of comptrollers in a figure of states, notably the UK. The Directive was introduced to find which individuals are allowed to transport out audits by ordering making and educational demands. The demand to overhaul the Eighth Directive was recognized by the EC in the communicating iReinforcing the statutory audit in the EUi , published in 2003. It contained the scheme of the EC in coming old ages sing audit affairs such as public inadvertence and ordinance at the EU degree. In response to Enron and other accounting dirts, the Directive was amended in 2006 i it focused on quality confidence by necessitating the constitution of hearer inadvertence organic structures, supplying regulations on professional unity and independency, guaranting attachment to ISAs as endorsed by the EU in executing statutory audits, constitution of audit commissions and the publication of transparence studies on audit houses. In a command to promote the growing of alternate audit houses, farther recommendations were released in 2008 with the aim of giving more duty to oversight organic structures and to promote member provinces to restrict the civil liabilities of hearers ( European Commission, 2008 ) . Following the fiscal crisis of 2007/8, the EC has deemed it necessary to amend the statutory audit directive through a proposal issued in November 2011 ( European Commission, 2011 ) . The amendments follow on from the EC Green Paper on iAudit Policy: Lessons from the Crisisi and tackles issues such as joint audits, proviso of non-audit services, etc. , which are discussed subsequently on in this study. Red boxes to travel in appendix? To travel in sum-up? EU efforts at harmonisation through the usage of Directives were non wholly successful and as such the EC chose alternatively to follow the convergence scheme of the IASB by following IFRS. The insufficiencies of the Directives derived from the fact that they failed to cover many subjects e.g. rental accounting, accounting alterations, foreign currency interlingual rendition etc. , which IFRSs were better equipped to manage. Besides, the Directives still allowed for a grade of pick within their prescriptions which meant that non-comparability was still an issue.

Wednesday, July 17, 2019

‘A Bridge to Wiseman’s Cove’ by James Moloney Essay

Carl Matt is a 15 year old male child who has had to deal with some pretty cheating(prenominal) situations, hardly he is definitely not the wholly maven in the unfermented to face support changing even offts. Whilst Carls life takes the most noticeable let go in the novel, many of his fellow characters lives withal sort after his arrival. On arrival in lappet Beach, Carls journey leads him to the character, make off Duncan. mother down has besides been dealt with unfair life challenges. The event that Carl is a Matt creates many challenges for skim over. Skips daughter, Maddie to a fault changes during the time Carl sp displaces in make Beach. umpteen characters change passim the novel notwithstanding Carl is definitely the most predominant.Carl Matt changes through kayoed the novel. Carl Matt is save a shy, melancholic character at the scratch line of the book. In the start Carl was a pushover he just let citizenry financial support walking all over him. For compositors case Carl sees Sarah (his sister) planning a holiday for herself, merely Carl knew that she wouldnt eff back, and he did not decl ar anything. He just left for aunt Beryls and made himself think that he was just going away for a holiday. When Carl reaches Wattle Beach he purports like an come forwardcast. He stood up too suddenly and the chasten toppled over backward. Faces turned to enjoy the buffoonery as he righted the chair, his skin rose-cheeked with fierce embarrassment.(Quote pg28).This quotation mark shows that Carl is not a part of a group he is just a new kidskin that no one deals or likes. still after a few weeks a Wattle Beach Carl gets a job, which makes him feel as if he is needed. Carl is ever evolving in this book, in the beginning Carl wouldnt even fancy of talking to Maddie simply at the end of the novel Maddie is one of Carls best friends. Carl comes appear of his shell at the end and shows Wattle Beach and Wisemans Cove residents who he really is My cry is Carl Matt M-A-T-T (Quote pg 231). but Carl defiantly isnt the only one who changes throughout the novel. Carls employer Skip Duncan also changes and in a big way.When we be introduced to Skip Duncan, we roleplay a wandering and gruff man. In the beginning Skip Duncan hates all Matts but Carl Matt is the one who changes his mind. At the start Carl asks Skip for a job but when Skip finds out his last name Skip explodes Matt, the condition exploded. Skip turned againto merriment is this some kind of joke? You bring a Matt onto my barge, let him come her asking me for a job He was shouting by the time he reached the last word, indignation bulging in his face. Get off my barge, he utter at the boy. (Quote pg 66). Skip explodes at niggling Car, when he does not even know what kind of a psyche Carl is. This leads us to believe that Skip is very judgemental person. heretofore though in the beginning Skip is very, judgemental he evolves throughout the d uration of the novel. By becoming less judgemental and more elicit in meeting the person not the last name He stretched out his arm, hand open and Carl took it, a frost slippery grip lasting not even a second.(Quote pg 133), this handshake even though it may be short shows that Skip has overcome the fact that Carl is a Matt and has accepted him for beingness CARL Matt.Skinny, tanned, blonde, Maddie Duncan is the young woman that everyone wants to be or be with. But along with being pretty she also has a very dismal attitude, but that changes throughout the novel. When we first meet Maddie Duncan we meet a spoilt brat. She has a bad attitude and thinks that everyone loves her. But Carl, Justine and joy champion to change her into a person that mountain really do like. Thats one benefit Carl and I have over you verbalise Justine Youre lucky then was Maddies reply (Quote pg 150), this quote shows us that Maddie was spoilt and stroppy but after this little episode Joy talks to Maddie and her attitude changes. She was too mazed with laughter and exhaustion to challenge him for the pizza now(Quote pg 181)This quote shows that she has changed into a person that people really do like, she has ditched her attitude and dumped the senseless baggage (Nathan Trelfo).This means she is a freer person and is comfortable within herself, which at the beginning of the novel she wasnt. Maddie also learns to stand up for herself, as she doesnt let Nathan push her around. Shows youre a break in judge that me. Maddie laughed He express some terrible stuff close your brother and Aunt (quote pg 154). This shows that Maddie is sick of Nathan and is busy to dump him which she does later in the novel. Maddie Duncan is constantly changing through the story, sometimes for the better and sometimes for the worst. But the most beta thing is that her and the people around her are happy.Carl Matt experiences many life fastening changes throughout the novel. However he is not th e only one. Skip Duncan grows from being judgemental to being understanding. Maddie develops from a spoilt brat to a loving friend.So even though Carl Matts life takes a massive turn in the story, Skip and his daughter Maddie also have alterations made to their lives.