Questions Essay Example | Topics and Well Written Essays - 250 words - 11

Questions - Essay Example It has been accounted for that GhostNet took a shot at sake of the Chinese government. This gathering makes the objective PCs download the noxious programming and gives control of PCs to aggressors. The US branch of Defense has been assaulted so often by this gathering (Lord and Sharp, 2011). Digital aggressors focus on the significant authority sites for penetrating the significant information. Dangers of PC security are creative, which are utilized to hurt the person just as business PC frameworks. For instance, the PC system of the White House was penetrated by programmers on October 2012. They utilized the lance phishing assault. Another occurrence happened when administrative IT staff of Canada was tricked by programmers as giving them access to PCs of government workplaces. Along these lines, the programmers got the entrance of the administration frameworks (Websene, 2012). Both, people and organizations can introduce the borders firewalls, which grant just the approved clients to get to the system. The system can be shielded from the assault â€Å"Denial of administration â€Å"by utilizing the edge firewalls. An individual or business arrange director ought to design the email servers to evacuate or obstruct the connection of messages, which are utilized to spread the infections, and other, numerous assaults. People and organizations must keep the reinforcements of their significant information (Symantec Corporation, 2011). It is presumed that the data security is significant from both inside and outside assailants. So also, the information security from mixed assaults must be guaranteed for the two people and

Case Summary Golden Bear International in Mexico Essay Example

Case Summary Golden Bear International in Mexico Essay Example Case Summary Golden Bear International in Mexico Paper Case Summary Golden Bear International in Mexico Paper Brilliant Bear expected to complete a drawn out vertical coordination which included furnishing Joint endeavors with global accomplices to possess and work Jack Nicolas Signature Golf Courses worldwide that instead of Just selling counseling administrations. Other than Golden Bear International, Group Skis venture additionally relied upon GET information site. For the attractive quality as an excursion resort, the area proposed for the undertaking found under 50 miles south of Mexico City, and quickly northwest of the primary pueblo of the district of Deponent. The corporate accomplice for the proposed El Deportee venture included Group KS, he fundamental turn of events and speculation accomplice, GET Data Systems and Golden Bear International. Gathering KS was supported by unmistakable Mexican businessmen and by state and government PRI lawmakers in Occurrence and Mexico City. The job of Golden Bear International Is Important for two reasons: the eminence credited to Nicolas courses would draw in private and recreational offices; the area of the course that Golden Bear configuration was master earth well disposed course. The task got solid state government backing and nearby help. Mother Vernon saw the task as a potential advancement post for the express, some saw it as a model of naturally supportable turn of events. The administration viewed the undertaking as significant pull in to outside business to Mexico. Furthermore, the task additionally required nearby government support with city endorsement to rezone a portion of the 900 sectio ns of land from agrarian use to use for private and the travel industry purposes. From the neighborhood network side, the task was seen as a blessing from paradise for the individuals of Deponent with positive effect on network of Deponent. Gathering KS guaranteed that the finished undertaking would produce $1 1 9,000 in yearly city property charges, which would have permitted Deponent to update Its out of date and falling water and wastewater Infrastructure. Nonetheless, the venture was gotten the nearby resistance and doubt also. It discharge ten Issues sun as financial Issues, Lana Issues, ecological Ana social issues. The principle worried about the monetary issues was that some contended that the Jobs that task offered were commonly not reasonable or attractive for the Deportee people group. Since the biggest populaces of the nearby were secondary school graduates, it was accepted that the majority of the Jobs would be modest worker or servant type positions. The nearby resistance was framed regarding an absence of regard for the privilege of the network. They guaranteed that such Jobs would neither accommodate a practical economy nor appropriate utilize the accomplished youngsters in the town. Alluded to the ecological issues, rivals contended that the fairway would use in any event half of the towns constrained water flexibly to water the Renee as the course would be situated at the intersection of the three springs upstream from Depopulate. The social issues for the undertaking were the casual network administration in Depopulate and nearby self-rule. Casual people group initiative depended on the eight barrio celebrations through an affliction framework. The significance of such celebrations can't be thought little of for giving qualification among Deportees and the remainder of the world. Another social issue alluded to neighborhood self-rule as far as a practically hallowed self-sufficiency versus outside inconvenience. This independence was about the aerodrome framework since it required long haul inhabitants conceived in Depopulate however not impermanent guests. At the last, since the undertaking pulled in numerous Deportees in the satellite network, it was seen as a wrong type of advancement for their locale. Positions and plant specialists were not useful for horticultural laborers and little scope ranchers. Additionally, Nags, for example, Greengrocer affected the neighborhood restrictions thinking and approaches to battle the engineers for offering outer political help and logical investigations about the natural impacts of fairways.

Management Accounting :: essays research papers

The board Accounting II FCB Bakery Shop Official Summary FCB Bakery is a claim to fame nourishment retailer. FCB utilizes a framework that is like RotiBoy Bakery to give Mexican buns in a quick and time-effective way. FCB gives its clients the capacity to request and purchase the bun without holding up in long line. FCB is offering less expensive proposals to the RotiBoy. FCB offers its supporters the best Mexican buns, represent considerable authority in claim to fame espressos. Moreover, FCB will guarantee the supporters snatch their newly made buns straight on the spot immediately. Regularly, TDP will include different flavors, for example, chocolate, cheddar and more flavors. FCB will concentrate on two markets: The Daily Commuter-somebody heading out to/from work, out shopping, conveying products or administrations, or simply out for a drive. The Captive Consumer-somebody who is in a confined situation that doesn't permit advantageous flight and return while looking for finger nourishment, or where finger nourishment are a vital piece of the earth. FCB will infiltrate the suburbanite and hostage buyer showcases by finding their premises in the most coherent and open areas. The area are painstakingly chosen in a two-sided traffic and selling the buns in less time than required for a little while to the locally confectionary shop. Notwithstanding giving a quality item and a broad delightful buns, to guarantee client mindfulness, just as great exposure inclusion and media support, we will utilize expression of mouths procedure dependent on client positive criticism. The FCB's money related picture is very encouraging. Since FCB is working a money business, the underlying expense is fundamentally not exactly many new businesses nowadays. The procedure is work escalated and FCB perceives that a more significant level of ability is required. The money related interest in its representatives will be probably the best differentiator among it and FCB's opposition. With the end goal of this money planning, the capital uses of offices and gear are financed. There will be least stock available in order to maintain the item new and to exploit value drops, when and in the event that they ought to happen. The risk in having direct contenders would ascend and build up a toehold on a network previously - or amidst - the appearance of FCB, causing a potential for a channel on incomes and a sensational increment in publicizing uses to keep up piece of the pie. Knowing these dangers - and making arrangements for them- - gives FCB the edge expected to make this situation work. The anticipated benefits assesses a benefit of $166,004 for the main year, $157,309 for second year and income of $147,754 on the third year. The board Accounting :: papers inquire about papers The board Accounting II FCB Bakery Shop Official Summary FCB Bakery is a claim to fame nourishment retailer. FCB utilizes a framework that is like RotiBoy Bakery to give Mexican buns in a quick and time-proficient way. FCB gives its clients the capacity to request and purchase the bun without holding up in long line. FCB is offering less expensive proposals to the RotiBoy. FCB offers its supporters the best Mexican buns, work in forte espressos. Also, FCB will guarantee the supporters snatch their newly made buns straight on the spot immediately. Regularly, TDP will include different flavors, for example, chocolate, cheddar and more flavors. FCB will concentrate on two markets: The Daily Commuter-somebody making a trip to/from work, out shopping, conveying products or administrations, or simply out for a drive. The Captive Consumer-somebody who is in a limited domain that doesn't permit helpful flight and return while looking for finger nourishment, or where finger nourishment are a basic piece of the earth. FCB will infiltrate the suburbanite and hostage buyer showcases by finding their premises in the most intelligent and open areas. The area are painstakingly chosen in a two-sided traffic and selling the buns in less time than required for a little while to the locally confectionary shop. Notwithstanding giving a quality item and a broad delectable buns, to guarantee client mindfulness, just as great exposure inclusion and media support, we will utilize expression of mouths technique dependent on client positive criticism. The FCB's money related picture is very encouraging. Since FCB is working a money business, the underlying expense is altogether not exactly many new businesses nowadays. The procedure is work escalated and FCB perceives that a more significant level of ability is required. The budgetary interest in its workers will be perhaps the best differentiator among it and FCB's opposition. With the end goal of this money planning, the capital consumptions of offices and hardware are financed. There will be least stock available in order to maintain the item new and to exploit value drops, when and on the off chance that they ought to happen. The risk in having direct contenders would ascend and set up a solid footing on a network previously - or amidst - the appearance of FCB, causing a potential for a channel on incomes and a sensational increment in publicizing uses to keep up piece of the pie. Knowing these dangers - and making arrangements for them- - gives FCB the edge expected to make this situation work. The anticipated benefits assesses a benefit of $166,004 for the main year, $157,309 for second year and income of $147,754 on the third year.

Coalition Application Essay Topics

Coalition Application Essay TopicsIf you are looking for a college essay writing experience that is low cost and requires little time, then you should consider a coalition application essay topic that has these three core elements. This will help you not only with essay topics but also help you with the process of writing your college essays and can even benefit you with college essay writing assignments.The first thing that you should be very careful about when you are writing your essay is to make sure that you are not too dependent on any one topic. In other words, make sure that you have more than one topic. If you have a coalition application essay topics with the one topic, then you will have to make sure that you are not using it in all of your essays.There are some topics that are highly applicable to real life situations that may affect you. In fact, there are even topics that are irrelevant to you but which will greatly help your teachers with the required information that you are going to be required to give.In addition, you need to make sure that you are being very careful with the style of writing. Remember that there are some topics that are going to give you questions from your teachers or their research experts. In fact, these topics can be your professors' questions so make sure that you are being careful with your style and structure.The next thing that you need to do is to make sure that you are organizing your essays to fit your essay topics so that you do not forget any information. For example, if you have a coalition application essay topics with some topics that are irrelevant to you, you need to make sure that you are being very careful with your organizational skills. Make sure that you organize your essay topics in the order that you want to finish and make sure that your essay format is organized the way that you would like to have it.Finally, remember that it is important to read your essay topics over again so that you can see if y ou can rework them so that they are more applicable to your needs. You should always make sure that you have these coalition application essay topics. This will help you with essay writing assignments and may even help you with your future college essays as well.Overall, you need to make sure that you are taking advantage of the various topics that are available to you by creating a portfolio of different topics that you have used to write your college essays. This will give you the chance to create a portfolio for future college essay writing classes and it will allow you to get feedback that will help you with your future college essays.

Social Class In William Faulkners Barn Burning - 776 Words

William Faulkner once said, â€Å"We must be free not because we claim freedom, but because we practice it.† This quote is valid in William Faulkner’s short story, Barn Burning, as it demonstrates the difference in social classes and how their status affects the decisions they make. This is evident in Sarty’s response to his father’s actions, the condition in which Sarty’s family lives in and the treatment his family receives, and Sarty’s choices that evidently forced Sarty to betray someone he cares about or be true to himself. The story Barn Burning centralized around a boy name Sarty and his tenant farmer family, forcing Sarty to make a choice between his morality or the bond between him and his father. The short story Barn Burning†¦show more content†¦An example that Faulkner demonstrates that the unequal social classes affect how a person act is when De Spain sue the Snopes for ruining his expensive rug which requires him to pay 20 bushels of corn. This is evident when Abner’s wife screamed Abner! No! No! Oh, God. Oh, God. Abner! to show that barn burning is one of the family’s biggest problem. If Abner manages to burn down De Spain’s barn they would have to move again after just four days of arriving at their current place. In this instance, Abner knows that Sarty would most likely to tell De Spain that he is planning to burn his barn because of Sarty’s morality. In the story Barn Burning, Faulkner uses the Snopes to display that social classes affect how a person sometimes acts or behave to a certain extent. William Faulkner uses the literary of conflict when he decided to make Sarty choose between morality or blood bonds. This will lead to Sarty telling De Spain what is to come â€Å"Barn! Barn!† and in the end, Sarty â€Å"sat now, his back to what he had called home for four days now†(Faulkner). This affects the story because it shows the highlight turn of event in which Sarty decided to reason rather than blood ties. It is evident that the actions of the Justice of the Peace, De Spain, Abner Snopes and others that made Sarty decided to do what he did. Before this all happen, Sarty making his own decision, Sarty choosing his path, De Spain rides out with his gun,Show MoreRelatedBoth sides of the Coin in William Faulkner’s short story, Barn Burning812 Words   |  3 PagesWilliam Faulkner’s short story, â€Å" Barn Burning,† the character Abner Snopes, who is Sarty’s father as well as a main character of the story, stands out the most compared to other characters because of Faulkner’s description with a sense of irony and critic. Faulkner presents multifaceted characteristics in Abner Snopes that makes the readers think beyond the view of the narrator based on logics and circumstances in Abner’s conditions. The setting of ‘‘Barn Burning’’ is the post-Civil War South, theRead MoreWilliam Cuthbert Faulkner s Life1128 Words   |  5 PagesWilliam Cuthbert Faulkner is more than a famous Mississippi writer. He is a renowned figure, not only for Southern writers, but for writers throughout the world. Faulkner drew the scenes and characters for his novels and short stories from observations made during his childhood and adult life in his hometown, Oxford, Mississippi. During what is generally considered his period of greatest artistic achieve ment, a span of forty years, from 1929 to 1942, Faulkner accomplished more than most writers accomplishRead MoreAnalysis of Barn Burning Essay580 Words   |  3 PagesWilliam Faulkners story Barn Burning occurs in the fictive Yoknapatawpha County, Mississippi. It is a story set in the 1930s, a decade of the Great Depression when social and economic problems existed. Barn Burning is a story about social inequality, in particular with the rich land owning family de Spain in contrast to the poor tenant farming ways of the Sartoris family. Abner is the father in the family. He is a cold deviant man. His family is constantly moving around because of theRead MoreA Rose For Emily And Barn Burning By William C. Faulkner949 Words   |  4 Pagesshort stories were written by William C. Faulkner who embodied the Southern sensibility, and to this day his stories continue to be enjoyed by many. Faulkner was born from a rich family who had accumulated wealth before the Civil War, but like many families in the South they had lost all of it during the conflict. His family moved to Oxford, Mississippi which is the basis for the fictional town of Jefferson in most of his stories from Yoknapatawpha County. Faulkner’s stories create a mood to makeRead MoreWilla Cathers Issues with Realism and The Barn Burner, Paragraphs1059 Words   |  4 Pages1. Willa Cather 2. Willa Cather and the Scarlet Letter by Nathaniel Hawthorne 3. The Barn Burner 4. A Rose for Emily by William Faulkner 1. Willa Cather seems to take issue with the bland and boring nature of realism above all else. She notes that realism is not in itself an artistic expression, yet so many art forms from literature to paintings—particularly from her time period—portray little more than the realism of our world. In her mind, the literalness that is realism can be successfullyRead MoreComparing the Setting of Barn Burning to that of A Rose for Emily1352 Words   |  6 PagesComparing the Setting of Barn Burning to that of A Rose for Emily William Faulkner has written some of the most unique novels and short stories of any author, and, to this day, his stories continue to be enjoyed by many. Both â€Å"Barn Burning† and â€Å"A Rose for Emily† tell about the life of southern people and their struggles with society, but Faulkner used the dramatic settings of these two stories to create a mood unlike any other and make the audience feel like they too were a part of these southernRead MoreAnalysis Of William Faulkner s Barn Burning 1406 Words   |  6 PagesWilliam Faulkner’s ‘Barn Burning’, is the tale of a young man by the name of Colonel â€Å"Sarty† Sartoris Snopes, his father, Abner â€Å"Ab† Snopes, and the difference between right and wrong. The story commences in a courtroom, where Ab is on trial for burning a barn. Young Sarty is called to the stand to testify as to what took place, until the plaintiff told the judge he did not want him to question the young chil d. However, Sarty was unsure of the decision he would make if he was questioned. Sarty wasRead MoreEssay about Cultural Criticism of Barn Burning by William Faulkner811 Words   |  4 PagesCultural Criticism of Barn Burning by William Faulkner In William Faulkners Barn Burning, a young boy must face his father and face the reality of a racist society. He must also discover for himself that his father is wrong and learn to grow up the right way in a racial environment. Faulkners setting is one of the most important literary elements in the story. He takes a young black boy and puts him in a real world of chaos and disorder. In the South, race is one of theRead More Setting in William Faulkners Barn Burning Essay1584 Words   |  7 PagesCritical Viewing on Barn Burning William Faulkner’s use of a setting in a short story, such as â€Å"Barn Burning†, effected the entire outcome of the story from start to finish. In â€Å"Barn Burning†, a young boy must face his father and face the reality of a harsh world. He must also discover for himself that his father is wrong and learn to grow up the right way in a racial environment. Faulkner’s setting is one of the most important literary elements that help the audience understand theRead MoreBarn Burning By William Faulkner935 Words   |  4 Pages William Faulkner’s â€Å"Barn Burning,† is about a southern white family that resides in a rural county in Mississippi. The low-income family members are the mother Lennie Snopes, the older brother, two sisters, and an aunt. The story’s main characters are, Colonel Sartoris Snopes, a 10- year-old boy, the father Abner Snopes, the property owner Abner’s boss Major de Spain, and his wife, Mrs. Lula de Spain. Abner Snopes characterized as the antagonist, and Faulkner describes him as an evil, vengeful man

A Study On The Work Of A Teacher At Harvard University Essay

Harvard ( university ) revealed in late August involved a take-home final exam in an undergraduate course with 279 students. The university has not held hearings on the charges, which may take months to resolve.Officials said similarities in test papers suggested that nearly half the class had broken the rules against plagiarism and working together; some of the accused students said their behavior was innocent, or fell into gray areas. Mr mccabe a teacher at harvard university , went around the country and have found that most college students see working with others, even when it is against the rules, as a minor offense or no offense at all. Nearly half take the same view of paraphrasing or copying someone else’s work without attribution and most high school teachers and college professors surveyed fail to pursue some of the violations they find. Who is to blame Experts say that along with students, schools and technology, parents are also to blame. They cite surveys and the work of researchers like Jean M. Twenge, author of the book â€Å" Generation to me .† to make the case that since the 1960s, parenting has shifted away from emphasizing obedience, honor and respect for authority to promoting children’s happiness while stoking their ambitions for material success.â€Å"We have a culture now where we have real trouble accepting that our kids make mistakes and fail, and when they do, we tend to blame someone else,† said Tricia Bertram Gallant( she is the author ofShow MoreRelatedAcademic Movie Writing (the Great Debators)1087 Words   |  5 Pageslength of the movie is 124 minutes. The audio of the movie is Dolby Digital 5.1. The video of this movie is Anamorphic Widescreen 2.35:1. The One part of the movie is about the relationship between teacher and students. It is quite attractive and interesting. The statement of the relationship between teacher and students reflects on the teacher’s teaching way, communicating with the students, kindness on the students and keeping the right way of the students. The director attempted to portray the themeRead MoreStanley Milgram s Theory Of Social Psychology1098 Words   |  5 PagesMilgram earned his doctorate degree from Harvard University and he was taught from a clever instructor Gordon Allport. At Harvard University he majored in social psychology which was mixed with a lot of social psychology, sociology, anthropology, and clinical psychology (Blass, 2004). After attending Harvard Milgram became an assistant teacher at Yale University. Furthermore, while Milgram was at Yale he did many psychological experiments. However one study that Milgram did that he received a lotRead MoreThe Behavior Is A Learned Habit988 Words   |  4 Pagesat their age? Have you ever stopped to wonder why? Children are like sponges, absorbing everything around them whether it is positive or negative. According to American behaviorist, B.F. Skinner, â€Å"all behavior is a learned habit†. As an aspiring teacher and (someday!) mother, that statement can be scary because I know none of my behaviors are golden. Fortunately, Skinner created an operant conditioning chart (also known as the â€Å"Skinner Box†) which consists of three consequences: positive reinforcementRead MoreThe History of Harvard University1189 Words   |  5 Pages Harvard University is a private Ivy League college in Cambridge, Massachusetts whose history, impact and riches have made it a standout amongst the most prestigious colleges on t he planet. Founded in 1636 by the Massachusetts assembly and before long named for John Harvard (its first supporter), Harvard is the United States most seasoned foundation of education, and the Harvard Corporation is its first contracted company. Harvard University is given to incredibleness in instructingRead MoreSexism : A Worldwide Problem1495 Words   |  6 Pagesis pursuing engineering as a career. She is taking high level math classes along with high level science classes. However, lately, she noticed that teachers have been questioning her ability to perform well in class because she is a girl and also mentioning that her lower test scores are probably due to the hormones in her brain. One of the teachers made a comment that engineering is not for girl and she should pursue culinary instead. Natalie does not know that she became a victim of sexism. ManyRead MoreEducation And The Current System Of Teaching966 Words   |  4 PagesHere, I have put together a summary of five such monumental events and influential people which I consider the most important regarding schooling and education in the U.S.. Starting with the first establishment of higher education in the U.S., Harvard University, and the first public library, set up in 1698 in South Carolina, and the evolution controversy, which has been ongoing since 1925, and significant figures including John Locke, and Christian von Wolff, the following text describes their importanceRead MoreEssay Operant Conditioning1743 Words   |  7 PagesIvan Pavlov Classical conditioning is a method used in behavioral studies. It is known as classical because it is the first study of laws of learning/conditioning, It is a learned reaction that you do when evoked by a stimulus. Ivan Pavlov was the scientist who discovered classical conditioning. Ivan Pavlov was born in Russia. He lived from 1849 - 1936 . Pavlov’s field of study was physiology and natural science. One of Pavlov’s discoveries was the conditioning of dogs. WhileRead MoreChristopher I Ready For Bed1429 Words   |  6 Pagesoccupied for the last eleven years. In our condo, my study room also happens to be my bedroom and the space where I spend most of my time eating, sleeping, and studying. We conducted our interview here in my room. Christopher happens to have a unique perspective regarding college and many different kinds of ideas about high school, which makes him a great interviewee, and also for a great interview. Christopher attended Michigan State University and graduated with a degree in Zoology (no Zoo inRead MoreThe B Dubois s Impact On American Society904 Words   |  4 PagesBurghardt DuBois was born to Alfred Alexander DuBois and Mary Sylvina Burghardt-DuBois. Born and raised in Great Barrington, Massachusetts, DuBois was educated alongside Caucasian children and taught by white teachers as well. In 1885 he migrated to Nashville, Tennessee to attend Fisk University (â€Å"W.E.B DuBois.†). While at Fisk, DuBois encountered irrational racism and Jim Crow laws for the first time. According to Derrick Alridge, DuBois focused â€Å"†¦ on philosophy, history, and poverty. It was at thisRead MoreB. Du Bois1593 Words   |  7 Pagesauthor, speaker, teacher, protester, sociologist, historian, certainly a renaissance man in the truest sense of the phrase. As an author, many of his writings have been very influential, from the time they were released and still to this day. As a speaker, Du Bois was often outspoken and made it a point to be clear where he stood on an issue. Du Bois the teacher was a very intelligent man who was growing into his views, and this time in his life would help shape his future works. The field where

Usefulness of the IFRS-Free-Samples for Students-Myassignment

Question: Identify the Principal types of Non-Current (fixed) asset owned by your Chosen Company depending on the company chosen, these may be Intangibles or Tangibles, or both if there are many different types of Non-Current asset, restrict your report to the three most significant types of asset. Answer: Introduction The present report demonstrates the importance of fair value and measurement in the statement of financial positions of business organizations. The term fair value as per the IASB is the price realized by selling an asset or paid through transfer of a liability in a transaction occurring between the market participants on the date of measurement (IFRS 13 Fair Value Measurement, 2010). For the purpose, the report presents an analysis of the company having equity share capital listed on a stock exchange. The company selected for the purpose is Wesfarmers Limited operating in the retail sector of Australia. The report, in this context, identifies the major type of fixed assets of a selected company and discusses the problems faced by it for assessing the fair value of these identified assets. In addition to this, the report carries out a critical analysis of whether the IASB approach to fair value measurement is practical for businesses having non-current assets that are not actively tr aded on broad markets. IFRS 13 Fair Value Measurement The IASB has developed and adopted the approach to measure fair value in its International Financial Reporting Standard of IFRS 13. The IFRS 13 has defined the fair value as a price that is received for selling an asset or is paid for transferring a liability. The IFRS 13 provides a standard framework to business entities regarding the measurement of fair value. The standard is based on measuring fair value on the basis of market rather than using entity-specific measurement (Abdalrahim and Hammad, 2015). The main objective behind the development of IFRS 13 by IASB is to enhance the consistency and comparability in measurement of fair value. The business entities for assessing the fair value should appropriately determine the respective assets or liabilities whose fair values are to be assessed. However, in the case of measuring the fair value of a fixed asset, the entities should select the valuation premise that is appropriate for its measurement. The business entities under IFRS 1 3 should also determine the major market for the asset or liability by taking into consideration the availability of data within the market that would be used by the participants at the time of pricing an asset or liability (IFRS 13 Fair Value Measurement, 2017). The IFRS 13 standard also incorporates specific guidelines for providing guidance to business entities in relation to the measurement of fair value. The business entities are required to consider the asset condition and the location and any type of limitations imposed on the sale and asset use. Also, the measurement of fair value requires an orderly transaction to take place between the participants within the market on the date of measuring the assets or liabilities. The fair value of a liability states the non-performance risk that takes into account the credit risk of a business entity. The business enterprises should also use appropriate valuation techniques for measuring the fair value of an asset or liability (Christensen and Nicolaev, 2011). The main purpose the valuation technique is to predict the actual price at which an organized business contract for selling an asset or transferring a liability ocuurs. The main valuation techniques used for measuring the fair value of an asset are market approach, cost approach and income approach. The market approach incorporates the use of price and other information available in the market for carrying out orderly transactions. On the other hand, the cost approach uses the current replacement cost that would be required for replacing the serving ability of an asset. However, the income approach depicts the recent fluctuations in the market by transferring the future amount of cash flows unto a single amount (IFRS 13 Fair Value Measurement, 2010). Major types of Non-current (fixed) asset owned by Wesfarmers Limited The non-current assets of a business entity refer to the long-term investments made by it such as in property, plant and equipment. The term non-current asset is used mainly to depict the assets that cannot be easily liquidated, that is they cannot be easily converted into cash. On the other hand, the current assets refer to the assets that can be easily liquidated such as cash or bank accounts (IFRS 13 Fair Value Measurement, 2010). The non-current assets of Wesfarmers Limited are described in the present section of the report. Wesfarmers, a recognized retail company of Australia has described its type of non-current assets in the notes to financial statements section of its annual report. The major types of non-current assets recognized by the company are as follows: Freehold Land: The freehold land is categorized by the company under non-current asset of property. As depicted form the balance sheet of the company, the initial value of freehold land at the beginning of the financial year was $1,547m. The subsequent addition to its value of $118 m was made during the year. The acquisition of its controlled entities increased its value to $49m and foreign exchange movements also raised its value by $3m. On the other hand, disposals and write-offs decreased its value by $247m. Thus, at the end of the financial year the value of freehold land was $1,470m. The fair value of freehold land was measured by the company with the use of cost approach as stated by IFRS 13 standard. The cost of the asset has included all the cost of replacing parts subjected to capitalization and also includes the cost of major inspections. The freehold land non-current asset is not subjected to depreciation and amortization (Wesfarmers: Annual Report, 2016). Buildings: The buildings represent another type of non-current asset owned by Wesfarmers as depicted in its balance sheet in the annual report of the company. The net carrying amount of buildings at the beginning of the financial year 2016 is $928m. The subsequent additions increased its value by $272m and acquisition of controlled entities further raised its value by $29m. On the other hand, the disposal, write-offs, depreciation, transfers between classes and foreign exchange movements decreased its value. The net carrying amount at the end of the financial year is $926m. The carrying value of the buildings is measured as the cost of asset minus deprecation and impairment. The fair value of buildings is measured through the use of cost approach in accordance with the IFRS 13 standard. The deprecation is calculated through the use of straight-line basis method and estimated useful life of buildings is assessed to be between 20-40 years (Wesfarmers: Annual Report. 2016). Goodwill: The goodwill is depicted as intangible non-current asset in the balance sheet of Wesfarmers Limited. The net carrying amount of the goodwill as depicted in the balance sheet of the company is $14,708m. The acquisition of controlled entities has increased the value of goodwill. On the other hand, the impairment charge and foreign exchange movements have decreased the value of goodwill. Thus, the net carrying amount of the goodwill at the end of the financial year is $14,448m. The fair value of goodwill is measured by the use of cost approach. The cost is measured as the cost of business combined by deducting the net fair value of acquired and identifiable assets, liabilities and contingent liabilities. The accumulated impairment losses are deducted from the cost of goodwill measured (Wesfarmers: Annual Report. 2016). Problems faced by Wesfarmers in measuring the fair value of Identified Non-Current Assets The business entities generally face great difficulty in assessing the fair value of illiquid assets. As such, the companies face problems at the time of selecting the most appropriate measurement method for recognizing the fair value of their fixed assets. This is because the use of incorrect method for recognizing and measuring the fair value of fixed assets can result in depicting incorrect financial information to the end-users of the financial reports. This can result in causing huge losses to the investors. Also, the companies faces large problem at the time of measuring the fair value of intangible assets such as goodwill. The companies have to invest large amount of time in distinguishing the goodwill into different components for recognizing and measuring its fair value (Measuring Assets and Liabilities, 2007). As such, the selection of the most appropriate fair value measurement method requires significant level of judgment and estimation on management perspective. The comp anies have to comply with the IASB standard of providing useful and understandable information to the investors and thus encounter difficulties in selection of the most appropriate method that would provide relevant information to the end-users (IFRS 13 Fair Value Measurement, 2010). These all problems are to be faced by Wesfarmers also in measuring the fair value of its fixed assets as identified above (Wesfarmers: Annual Report. 2016). standard is used for measuring the fair value of an asset or liability by estimating the current replacement cost that would be required for replacing the service capacity of an asset. The cost approach used for estimating the fair value of land is not depreciated while the value of building is depreciated through the use of straight-line basis method. On the other hand, the fair value of goodwill measured at cost by deducting the accumulated impairment losses. The measurement method used by the company is reviewed annually by the management for determining the real value of its fixed assets and thus protecting the investors confidence. The company as such also face problem in reviewing the measurement method adopted whenever there us change in the economic circumstances such as change in store performance or changes in the long-term coal price forecasts (Wesfarmers: Annual Report. 2016). Critical analysis for determining the practical basis of IASBs approach to fair value measurement for companies with fixed assets not actively traded The international and national accounting standard-setting bodies have mandated the business companies to integrate the use of fair value measurement concept. The use of fair value accounting technique is mandated by the IASB for securing the interests of investors by providing them relevant information for decision-making. However, there has been continuous debate on the usefulness of IASB approach to fair value measurement for companies with fixed assets (Herrmann, Saudagaran and Thomas, 2006). The fair value measurement concept was criticized as it estimates the value of some assets at zero that resulted in the downfall of many business entities. The use of fair value measurement concept makes it rather difficult to identify the managerial fraud and the estimation is more difficult if the company has non-current asset. The fair value amendments are also rather difficult to be understood by the auditors and therefore its application becomes very complicated by the business entities (Alaryan, Haiji and Alrabei, 2014). The IFRS 13 standard adopted by the IASB regarding measuring the fair value of assets and liabilities requires businesses to adopt appropriate valuation techniques to estimate the fair value of its assets. As such, the business having non-current assets rather face difficulty in effectively complying with this IFRS standard as it requires appropriate judgment of management and annual review. Also, special training has to be provided to the auditors and accountant for estimating the fair value of its non-current assets fairly and adequately. This requires companies with non-current assets to develop and establish new procedures for determining the appropriate measurement policies and procedures (Edwards and Walker, 2009). Thus, the use of fair value measurement concept can provide misleading information for the business having assets that fluctuate largely in value throughout the year. Also, the information available from the market in relation to the non-current asset may not indicat e its fundamental value due to market inefficiencies. In addition to this, the manipulation in the price of an asset by a business entity also poses a major risk in assessing the fair value of an asset. This happen mainly in illiquid markets as trading by firms can impact its traded as well as its quoted prices. Therefore, it can be stated from the overall discussion that IASB approach to fair value measurement is not largely practical for companies that operates in illiquid financial market (Scarlata, Sole and Novoa, 2009). Conclusion Thus, it can be stated from the overall discussion that IASB has adopted the IFRS 13 standard in relation to the fair value measurement for improving the quality of financial reporting. However, the business entities having non-current assets also face difficulties in recognizing and measuring the fair value of its fixed assets such as property, plant and equipment. The appropriate use of fair value accounting requires correct judgment and selection on the part of management otherwise it can result in incorrect valuation of the fixed assets of the company. The measurement method also requires annual review on the part of the company in order to ensure that the method adopted is in accordance to the external market conditions. References Abdalrahim, A.A. and Hammad, S.M. 2015. The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange. International Journal of Academic Research in Accounting, Finance and Management Sciences 5 (1), pp. 148160. Alaryan, L., Haija, A. and Alrabei, A. 2014. The Relationship between Fair Value Accounting and Presence of Manipulation in Financial Statements. International Journal of Accounting and Financial Reporting 4(1), pp. 221-237. Christensen, H. B. and Nicolaev, V. V. 2011. Does fair value accounting for non-financial assets pass the market test? Review of Accounting Studies 18 (3), pp. 734-775. Edwards, J.R. and Walker, S. 2009. The Routledge Companion to Accounting History. Routledge. Herrmann, D., Saudagaran, S. M. and Thomas, W. B. 2006. The quality of fair value measures for property, plant, and equipment. Accounting Forum 30 (1), pp. 43-59. IFRS 13 Fair Value Measurement. 2017. [Online]. Available at: https://www.iasplus.com/en/standards/ifrs/ifrs13 [Accessed on: 24 August 2017]. IFRS 13 Fair Value Measurement. 2010. Online]. Available at: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ifrs-factsheets/factsheet-ifrs13-fair-value-measurement.pdf?la=en [Accessed on: 24 August 2017]. Measuring Assets and Liabilities. 2007. [Online]. Available at: https://www.pwc.com/gx/en/ifrs-reporting/pdf/measuringassetssurvey.pdf [Accessed on: 24 August 2017]. Scarlata, J., Sole, J. and Novoa, A. 2009. Procyclicality and Fair Value Accounting. International Monetary Fund. Wesfarmers: Annual Report. 2016. [Online]. Available at: https://www.wesfarmers.com.au/docs/default-source/reports/2016-annual-report.pdf?sfvrsn=4

What leaf-fringd legend haunts about thy shape Essays - Literature

What leaf-fring'd legend haunts about thy shape Of deities or mortals, or of both, In Tempe or the dales of Arcady? What men or gods are these? What maidens loth? What mad pursuit? What struggle to escape? What pipes and timbrels? What wild ecstasy? Heard melodies are sweet, but those unheard Are sweeter; therefore, ye soft pipes, play on; In this stanza, John keats uses imagery to stimulate audience's imagination of depiction. Keats vividly paints the depictions on the urn with several questions to the urn. He points out the main character as a "legend", however, he couldn't figure the surroundings of the legend but assumes the legend is located "in Tempe or the dales of Arcady". The location establishes peaceful and tranquil atmosphere as both locations are based on rural areas. Furthermore, he embellishes the sound of the depiction, especially the legend, with its "sweeter" "unheard" "melodies". The "unheard" "melodies" on the depiction suggests the fulfillment and the contentment of imagination and anticipation. A melody or music played in our mind is played perfectly. Therefore, Keats believed that imagining something is more contented than the reality. He thinks that expectation sometimes disappoints the real result.

Airborne Express 6 Essays

Airborne Express 6 Essays Airborne Express 6 Essay Airborne Express 6 Essay To: Robert Brazier Senior Management Team of Airborne Express From: Strategic Analyst Re: Recommendations and Implementations for recent issues in Airborne Express Executive Summary: Airborne Express has many options available for sustainable growth and success in the coming years. After the recent 29% increase in revenue over the past year, there are opportunities to take into consideration that will boost this growth for the fourth quarter. This company should join the â€Å"industry trend† of distance-based pricing. This will result in higher revenues, and will give Airborne Express a more substantial budget to merge with Roadway Package System in order to create a more technologically advanced tracking system. This will not only increase revenues, but will also gain customer support by offering a new service. Although the express-delivery industry is extremely difficult to differentiate, it is necessary for Airborne express to keep up with Federal Express and United Parcel Service to ensure they maintain a competitive advantage in the industry. While UPS is experiencing a strike, Airborne Express should take advantage of the distance-based pricing and possibly gain customers of UPS who saw RPS as a luxury service. Mission of Airborne Express: After the recent UPS strike, Airborne Express has experienced substantial financial results of a revenue increase of 29% over the previous year. The main concern for Airborne Express now is to recognize how secure their position currently is held in the industry. There are several ways to measure the success of this company, and I have found it most useful to use Porter’s Five Forces Model to analyze the options. I have focused mainly on whether or not Airborne Express should follow the path of their major competitors, UPS and Federal Express, and move toward distance-based pricing. Also, the approach that Airborne Express takes with the international market needs to be taken into consideration with a â€Å"variable-cost approach†. The Roadway Package System (RPS) partnership should be further analyzed and possibly made into a more concrete operation. Marketing, technology, and employee satisfaction should also be considered for the future success of this company. By focusing on distance-based pricing, maintaining international operations at a variable-cost approach, and forming more of an existent relationship with RPS, it will lead to a definitive strategy to sustain the competitive advantage of Airborne Express. Environmental Scanning of Airborne Express: Rivalry: This industry consists of 3 major companies, including Airborne Express, Federal Express, and UPS. The prices between UPS and Federal Express cause severe competition between these companies. Revenue growth has been unstable within each company due to decreasing prices in order to reach the top of the competition. Innovations in this industry remain minimal, and they are easily copied by other players in the industry. This makes differentiating a difficult task, especially for Airborne Express. By using the competitors as guinea pigs, it will make it almost impossible to ever overcome it’s key competitors. Because the products are priced extremely low in this industry, producing return is based merely on a high volume of sales. It seems as if since 1990, when UPS and Federal Express began â€Å"price wars†, the attractiveness to this industry has declined. Supplier Power: Lower industry attraction has also been a result of the main suppliers of this industry, the employees. The recent strike at UPS was caused by the employees demanding higher wages and benefits. The next most important supplier in this industry is airports, followed by fuel. These both are factors that this industry has little to no control over. Clearly, technology and other equipment supply a great deal to the express mail industry, and these factors are capable of being negotiated. Threat of Substitutes: When dealing with this industry, there are minimal substitutes at stake. Fortunately, people will continue to demand express deliveries. E-mailing could possibly have a small effect on this industry, but this is not an option for most deliverable items, as well as legal documents. Depending on the urgency of a package being delivered, regular mailing systems propose a small threat on this industry. It obviously costs less, but it doesn’t compare at all to the convenience of express delivery services. Buyer Power: The major consumers in this industry are basically anyone who intends on sending a package or letter to someone urgently or with the most convenience. It seems as if businesses use this industry the most, considering the importance of delivering and receiving products and other necessities to keep a company stable and on top of their game. Because there is barely any differentiation in this industry, it allows customers to easily shop around for the best prices. This raises price sensitivity and gives the consumer more customer power. Barriers to Entry: The threat of new entries in this industry is equally low as the threat of substitutes. There are few major players involved here, and it shows that for a new one to even exist they would need to have the capability of covering a large amount of cities in the United States. In order to have a main convenient center of business, as well as aircraft and an extensive amount of vehicles calls for a high capital investment. This would be extremely difficult for any new entries to be accountable for and would take years of hard work and sustainability to achieve economies of scale in this industry. Strategy Formulation: Given the information from the environmental scan, I find that it is most beneficial to begin following UPS and Federal Express with a distance-based pricing method. This will unfortunately increase prices, but it can be made up for with decreasing costs to the company by increasing the relationship with Roadway Package System. Airborne Express can set prices so that their margins will increase. To decrease costs for the company, a long-term relationship can be formed with RPS. By merging with this company, Airborne Express can create a much more convenient tracking system for the customers. RPS can give Airborne Express a competitive advantage by allowing them to establish more efficient pricing methods. I feel as if Airborne Express should continue the variable-cost approach with international shipments, and I agree with the senior officers that â€Å"there are no significant service advantages which would justify the operation of [our] own aircraft on international routes. A possibility for growth in Airborne Express would be to boost their technologies, such as updating the Internet site. Currently it does not offer as many functions as those of UPS and Federal Express, and I feel as if the use of the internet to schedule pickups and/or create shipping paperwork will be in demand in the coming years with advancing technologies. Considering Airborne employees described t he company as â€Å"strait-laced†, â€Å"frugal†, and â€Å"very conservative†, it would be beneficial to ensure that the middle-management is offered proper compensation to increase employee turnover in the future. Strategy Implementation: In order to maintain a competitive advantage in Airborne Express, following the distance-based pricing method will include increasing prices for longer distance deliveries and decreasing them for shorter distances. This will not only give Airborne Express a great opportunity to increase their margins, but they will not lose many customers in the process. This new form of pricing is considered an industry trend to consumers. Federal Express and UPS both have been successful with this method, and as mentioned earlier there is not much differentiation between these competitors. Even by implementing this method, Airborne Express can still maintain the lowest costs in their industry. By increasing prices at one end more than decreasing prices at another end, some amount of margin growth will occur. The fact that Airborne Express is a â€Å"low-cost strategy† company does show that they simply charge lower prices, but they have not developed a lower cost structure because it has extremely low margins. Although they hold a specific reputation with lower prices than their competitors, the distance-based pricing method also could lead to higher revenues that they seem to be missing out on. The company would be able to produce a higher profit from longer-distance deliveries. By forming a more concrete relationship with RPS, I feel that Airborne Express will be capable of offering their customers superior information and tracking systems. If they plan on increasing prices, it is necessary to offer customers some form of incentive or â€Å"willingness to pay†. Higher revenues will be expected if a relationship is built with RPS, considering a higher quality service will be provided. This could possibly take away market share from UPS. Because of the large amount of ground shipments made with Airborne Express, RPS can attract more customers and boost the margins for the company over the coming years. Airborne Express will not be able to differentiate itself in this industry, but I feel that if it is unable to do so, the only other option would be to keep up with it’s competitors as much as possible. In doing so, they should begin by re-formatting the company website and upgrading it to allow customers to perform the same tasks as those on the sites of UPS and Federal Express. Technology will only continue to enhance in the future, and people will begin demanding these kinds of advancements. It is also necessary that advertising in the mass media should be taken into consideration in the near future. Although Airborne Express was the first company in the industry to accommodate early deliveries, now each of its competitors is capable of an 8 A. M. delivery. Customer needs are important to maintaining a competitive advantage in this industry, so I feel as if Airborne Express should expand their marketing. Before anything I find it most necessary to move on to distance-based pricing and forming a more concrete relationship with RPS. With the new tracking system, middle-management will need to be trained properly to work with the computers and new technology. Offering middle-management, those who are not part of a union, enhanced pay rates will hopefully give Airborne a better reputation with their employees and they will feel properly compensated for their new tasks. Evaluation and Control: For the upcoming fourth quarter, Airborne Express should join the industry with distance-based pricing; they will produce even higher revenues than those of the third quarter. The attached graph I have compiled is based on the latest revenue per shipment given at $8. 25 in 2006. At first, without this current flat-rate price system, it looks as if revenues will be under $8. 25 if the distance is less than 150 miles. I have shown that with distance less than 150 miles, revenue will be about $2. 00 less. This doesn’t ean the company is losing revenue, because when the distance exceeds 150 miles the revenue begins to increase heavily. The slight loss with shipments of less distance will easily be made up for and revenues will almost double with shipments with a longer distance. I also found that it would be beneficial to add an extra rate for â€Å"Remote Locations†. These locations can be Airborne’s decision, and could consist of particular locations that propose d ifficulty shipping to. For example, a small city which does not have a major shipping hub could be considered a Remote Location. The rate can range anywhere from $20 to $30. This rate would clearly increase revenue, and would offer customers the advantage of shipping their package to any location in the country. This would be appealing to consumers, because they would still use Airborne Express for their local shipments, and it would save them money in the end. Building a more concrete relationship with RPS will enable Airborne Express to have a more convenient tracking system for the customers. The RPS partnership is crucial to the future of this company. The cost to build on a tracking system will be minimal, and will only consist of a small portion of the extra revenue created by the new distance-based pricing system and â€Å"Remote Location† rate. This new system will allow Airborne Express to take advantage of the current main concern for their company, which I consider the tracking system. Having extra funds to merge with RPS will place Airborne Express in a concrete position with the technological future. In order to run the new tracking system properly it will be necessary to employ people who are capable of using these technologies. This could possibly require higher pay rates to middle management. These pay rates will also be reflected on the implementation of the distance-based pricing system revenues. In the end, the loss with giving higher compensations will be beneficial for the future success of the company. With these recommendations and implementations, Airborne Express will have no problem keeping up with the two â€Å"900-pound gorillas† in the industry and will maintain sustainable growth in the future. Bibliography â€Å"Airborne Express. † Rivkin, Jan W. Case No. 9-798-070. Published 02/05/1998, Revised 5/23/2007. Harvard Business School Publishing, (23 pages). [pic]

Gillette Company Case Study Essay Example | Topics and Well Written Essays - 1500 words

Gillette Company Case Study - Essay Example Quick ratio-Inventories are the least liquid of assets and face significant risks like they may be damaged or lost among others. They are hence reduced in calculating quick ratio. A higher quick ratio is also preferred. Cash Ratio- shows the percentage of current liabilities covered by cash and cash equivalents. This ratio measures the company’s ability to repay current liabilities using cash. A higher ratio is also recommended. A ratio of 1 and above is recommended since it indicates the ease to pay current liabilities using cash and cash equivalents, companies, however, opt to use available cash for other profit generating activities and hence the ratio is ideally less than 1. Gillette’s cash ratio is 0.19 which falls far below the recommended rate. This may show that the firm does not keep its revenues in cash, and this may hinder its ability to repay its current liabilities in the short term. These liquidity measures indicate that Gillette is not able to meet its current obligations with ease. That means that the firm has to sell some of its fixed assets in order to reduce chances of insolvency. There is therefore need for improvement by the management. The debt ratio is less than one indicating that the firm has more assets than debt. The rate is, however, higher than 0.5 which is the recommended level. This is a good indication since it implies less leverage and hence fewer financial risks but management should work on increasing the level of assets and reducing liabilities. Return on equity- this is a ratio of net income to total shareholder’s equity. It indicates the amount of profit the company makes for its owners. A high ratio is preferred by investors since they are assured of high returns on their investments. Inventory turnover- this is the ratio, of the cost of goods sold to inventories, showing the number of times the company restocked its inventory. A higher ratio indicates high sales as a result of fast movement of the

English Hmework Essay Example | Topics and Well Written Essays - 500 words

English Hmework - Essay Example However, she does not state what a role model is, but we can suggest that a role model might not have a hero’s characteristics. Based on Singer’s views, role models are close to us, and they need to learn something from the heroes. (COLL) In addition, Singer believes we do not have as many heroes today as in the past. Nowadays, heroes are difficult to find. On the other hand, it is not hard to have a role model. Reading ‘Heroes and Role Models’ made me to reflect on my life and thought that my father had helped me grow as an individual. Father is the best example of what a hard worker is. (COLL#2) He told me that he started his business when he was 18 years. He took this step because his family was poor at that time, and he wanted to make life much better by working hard. He did what he thought would help him make money. He worked harder than others as a result his outcome was better. Furthermore, he has had many different jobs. Sometimes he did many jobs o n the same day. For example, in the morning he could go to his company that manufactured boxes and then dealt with the daily routine afterwards. After completing his work, he could go selling a box lunch on the roadside. (PART) During the afternoon, he could send goods. Moreover, he looked for a part-time job that he could do after dinner, in order to make more income. Because of the hard work, father’s family financial situation became much better than before. I have emulated my father by working hard. He worked hard, in order to provide for us. I have made some tremendous improvements in class in the past three semesters. In this semester, I am taking 21 units and I expect to do well by working hard. The fact that I am not a smart girl makes hard work very important. Staying at school to study is my priority because of the conducive learning environment. Making it to a top university will be a dream come true. Hard work is the

Perspective on social sciences Essay Example for Free

Perspective on social sciences Essay Social science and social theory were to liberate the thoughts and thus aid social groups in deposing domination and repression. This formation of critical social science and social theory stands stridently at odds with the moderate positivist professionalism of mainstream sociology in the sense that it envisions human liberation as the highest rationale of intellectual commotion. Habermas has taken pains to argue that this decisive outset of social science and social theory is not opposed to what he calls the project of modernity, which commenced with the Enlightenment. Certainly, he contends that critical social theory, conceived as communication theory and ethics, accomplishes the project of modernity by further rationalizing social life in ways estimated but not completed by Weber. Though Habermas needlessly divides instrumental and communicative rationalities, much as Kant did, thus limiting the field of human liberation to communicative projects but leaving technology and its dominion of nature untouched, he masterfully reconceptualizes Marxism in ways that provide it empirical and political purchase in the present. Far from deserting modernism and modernity, Habermas argues that Marx was a modernist and that the project of modernity can simply be fulfilled in a Marxist way, although in terms that deviate drastically from the Marxist and Marxist-Leninist frameworks of the early twentieth century. Habermas supports the Enlightenments program of common liberation and rationality through (a reconceptualized) Marx. This assurance to the Enlightenment and modernity must absolve critical social theorists such as Habermas of the inductions that they are Luddites, antimodernists, anarchists. Far from inadequate academic life, including social science and social theory, to be abridged to didactic political education, Habermas wants to open academic life to genuine debate and diversity, which he theorizes in terms of his communicative ethics. though the characterization of left academics as bigoted supporters of political correctness is largely hype promulgated by eighties neoconservatives, many critical social theorists are especially hard on purveyors of multicultural identity politics, particularly those who derive from postmodernism. Professionalized liberal positivists, including numerous U. S. sociologists, conflate all theoretical heterodoxies, particularly where they argue that one should defend the disciplinary project of sociology against the wild men and women who would politicize sociology and social science at a time when reputable sociologists are fighting a rearguard action against budget slashing university administrators. These professional positivists marginalize all thought and research that do not kowtow to the strictures of supposedly value-free quantitative empiricism. This obliterates nuances: Habermas (1987a) takes postmodernism to task; Fraser (1989) urges Habermas and Foucault to be more overtly feminist. It also fails to distinguish that critical social theories hold rigorous analysis, objectivity, professionalism, even disciplinarily. Critical social theorists vary from professionalized positivist sociologists most sharply in arguing that the aim of knowledge is illumination and hence liberation, not the development of personal professional credentials or the progression of ones discipline. Critical social theorists snub Comtes model of the hard sciences as a symbol for their own work as they believe that positivism eradicated historicity and hence the possibility of large-scale structural change. Critical social theorists are unashamed to be seen as political, particularly when they agree with Horkheimer and Adorno in Dialectic of Enlightenment that the charade of freedom from values is the most invincible value position of all, taking up the present as a plenitude of social being and contradicting utopia. It is sarcastic that positivist sociologists in the United States who attempt to establish their discipline in the university by stressing its resemblance to the hard sciences, including both positivist quantitative process and grant-worthiness, also argue that sociology should eloquent what are called policy implications, particularly now that a Democrat is president. Applied sociology proposes state policies in realms such as health care, aging, social welfare, work and family, and crime. Positivist sociologists assert that sociology pays its own way by underlining its real-world applications suggested in the narrow technical analyses propagating in the journals. numerous positivist journal articles formulaically conclude with short excursuses on policy in this sense. This segue into policy investigation both legitimizes sociology in the state apparatus (e. g. , public research universities) and helps sociology evade a more fundamental politics the notion of policy implying moderate amelioration of social problems and not methodical change. As well, the discussion of policy enhances the grant-worthiness of sociological research, which has turn into a trademark of academic professional legitimacy. Thus, the shift from the sociological to the social on the part of significant social theorists who support interdisciplinary is intimidating to disciplinary positivists because it augurs the politicization of social theory and social science at a time while some believe sociology should put definitive distance between itself and its sixties engagements. The tired stand-up line of sociologys critics that sociology alliterates with socialism, social work, and the sixties symbolizes this preoccupation with the legitimating of sociological disciplinarity and explains why interdisciplinary approaches to the social are so threatening. The interpretive disciplines and sociology are moving in contradictory directions: Interpretive scholars and cultural critics acclaim the politicization of the canon, whereas positivist sociologists want to subjugate politics. Leading U. S. literary programs such as Dukes are awash in these new theoretical movements that hassle the obsolescence of canonical approaches to the study of literature and culture. In these venues, politics is not a afflict to be eliminated but an opening to new ways of seeing, writing, and teaching. Suddenly, with the invasion of these new European and feminist influences, traditional approaches to representation (depicting the world) in both art and criticism could no longer be trusted. Postmodern fictional and cultural theory blossomed in a post representational era, specifically the opposite of what was happening in positivist sociology, which clings more obstinately than ever to representation -achieved through quantitative method as the supposed deliverance of an embattled discipline. Not all versions of postmodernism are eligible as either social or critical theory. However, as Fredric Jameson (1991) has argued in Postmodernism, or, the Cultural Logic of Late Capitalism, postmodern theory has the potential for new forms of neo-Marxist social and cultural investigation pertinent to late capitalism. Foucault, Jean Baudrillard, and Derrida make means for critical theories of the social, especially where they make possible the critical analysis of cultural discourses and practices that intimately resemble and deepen the Frankfurt Schools analysis of the culture industry. And postmodern theory has made it nearly unattainable for people in interpretive and cultural disciplines to approach texts as if the meanings of those texts could be revealed to presuppositionless, really positivist readings. Postmodernists drive home the point that reading is itself a form of writing, of argument, in the sense that it fills in gaps and contradictions in texts through strong literary practices of imagination and interrogation. Few today can approach the act of reading or writing concerning reading in the same secure way that they could read texts before postmodernism, before representation was quizzed as a severely theoretical and political project in its own right. A momentous number of sociologists and anthropologists (Richardson [1988, 1990a, 1990b, 1991a, 1991b], Denzin [1986, 1989, 1990, 1991c], Aronowitz [1990], Behar and Gordon [1995]) draw from postmodernism in reformulating both social science research and theory in light of postmodernisms influential challenge to positivist theories of representation, writing, and reading. However, it is clear that most American sociologists and others in neighboring social science disciplines not only distrust but deplore the postmodern turn for its alleged antagonism to science and hence objectivity, rigor, disciplinary legitimacy, quantitative method, and grant-worthiness. The new scholarship in humanities departments enlightens critical social science in that it reads cultural discourses and practices as ideological and commoditized and helps formulate more general hypothetical understandings of society. For example, the work of Jameson, the author of numerous vital books on cultural and social theory from Marxism and Form (1971) to Postmodernism, or, the Cultural Logic of Late Capitalism (1991), clearly puts in to the project of critical social theory. Jameson is in dialogue with critical theorists and postmodern theorists. He develops a postmodern Marxism that learns from but does not give in to the detotalizing implications of postmodern theory. Although many of Jamesons references are from culture and literature whereas Habermass, for example, are from social theory and communication theory Jameson in effect does postmodern critical theory in his readings of works of literature, architecture, music, painting, and philosophy, presenting not simply close textual analysis but expanding his readings into oversimplifications quite similar to those of postmodern social theorists (e. . , Aronowitz, Luke) in social science disciplines. Cultural studies is intrinsically a pandisciplinary project in the sense that culture, as the Birmingham theorists conceptualized it, is not simply found in everyday life as well as in museums and concert halls but also disquiets a wide range of disciplines in the human sciences or human studies, broadly conceived. Almost no social science or humanities discipline falls outside of the potential purview of cultural studies, which could be seen as a theoretical perspective, a discipline, a corpus of writing, and even an investigative methodology. Like the Unit for Criticism at the University of Illinois, in which Cary Nelson, Lawrence Grossberg, and Norman Denzin had part-time faculty appointments, the CCCS at the University of Birmingham has brought together scholars from a variety of disciplines. Like interdisciplinary projects such as cognitive science, cultural studies is a perceptible interdisciplinary project collecting scholars who believe they cannot practice their interests in cultural studies within their home disciplines or who want to claim an individuality somewhat diverse from their disciplinary identities. By and large, scholars in humanities departments have been better able to do and teach cultural studies within their home disciplines, particularly where their home disciplines have embraced the new postcanonical, postcolonial, feminist scholarship. Social scientists have had a greater tendency to identify their interest in cultural studies outside of their disciplines proper, many of which have been indisposed to abandon their relatively narrow concepts of culture in favor of a more inclusive one or do not acknowledge the need to practice the study of culture outside of a discipline for which the study of culture has always been central, such as sociology and anthropology. This distinction between the ways that humanists and social scientists build up their identities, affiliations, and academic practices as cultural studies scholars is also replicated in their respective attitudes toward the matter of politicization. Although most scholars around the campus who do cultural studies are leftist and feminist, social scientists lean to position cultural studies as an empirical and theoretical contribution without close ties to politics, therefore legitimizing their work within fundamentally empiricist and objectivist disciplines. Humanists lean to embrace their close ties to politics, as the Birmingham scholars did, even arguing that curricular politics, including the politics of the norm and the resist to define and implement multiculturalism, is an important place for social change today. Cultural studies increasingly splits into politicized and apolitical camps, through the former group deriving from Marxist cultural theory and joining the influences of the Birmingham School, feminism, and Baudrillard. The latter group includes scholars who do not view cultural studies as a political project but somewhat as an occasion for deepening their own disciplines or working across disciplines. Much work on popular culture, such as that of the Bowling Green group mentioned, comes from this second group. Humanists are more probable than social scientists to belong to the first group. This is satirical in that left-wing and feminist cultural studies grew out of Marxist social and cultural theory and only later were modified by humanists such as Jameson to their own projects. In this sense, critical social theorists involved in culture tend to cluster in humanities programs, or if they work in social science departments, they are typically isolated among their colleagues. It is much more common to find gathers of culturally oriented critical social theorists outside the social sciences, for instance, in English and comparative literature departments and programs. Though these comparative literature students and faculty are more obviously and blatantly politicized than most of my erstwhile colleagues and students, they approach society through the text. This peculiarity is far from absolute. Nevertheless, much of the best critical social science and social theory is being done in humanities disciplines. Sociology, for instance, sought greater institutional authenticity by attempting to imitate and integrate the methods of the natural sciences. Disciplines such as English, comparative literature, womens studies, and media studies were concerned with culture as well as politics and thus were usual gathering points for faculty and students interested in the politics of culture. PART 2 Modern-day slavery breaches the basic right of all persons to life, freedom and the security of the person, and to be liberated from slavery in all its types. It weakens the rights of a child to grow in the protecting environment of a family and to be liberated from sexual maltreatment and abuse. Migration is some what Modern-day slavery that has become a main concern of government officials, political leaders, policymakers, and scholars, and many books and journal articles have been published on a diversity of topics related to migration comprising cultural change (Sowell, 1996), health (Loue, 1998), law (Weiner, 1995), mental health (Marsella, Bornemann, Ekblad, Orley, 1994), population movements and demographics, politics, urbanization, and the survival of human society. The International Organization for Migration (IOM) is conceivably the most noticeable international organization concerned with migration. However, the International Federation of Red Cross and Red Crescent Societies, the UN High Commission for Refugees (UNHCR), and the World Council of Churches, Refugees and Migration Services also have high visibility as policy, service, and research agencies. Other private agencies that have high visibility include Amnesty International, International Rescue Committee, Doctors Without Borders, Human Rights Watch, and the U. S. Committee on Refugees.

Modern Aboriginal Issues Essay -- Aboriginals Australia History Essays

Modern Aboriginal Issues The first Europeans to settle Australia treated the Aboriginals in a brutal, unfair manor. They downgraded Aboriginals to a lower status as human beings. They tried to force the Aboriginals to conform to the western way of life for more than 200 years. It is only fairly recently that the Aboriginals have finally been able to gain back some of their indigenous rights and traditions. Yet they are still deficient in many areas. The land that their ancestors held has not all been returned to them, they struggle to meet the requirements of western education systems, and they have a very limited access to health care. In spite of these problems, many aboriginals are working to better themselves and their community. It will just take time for the western and Aboriginal cultures to merge into the one final Australian society Introduction The Aboriginal people have undergone much change and turmoil in the 220 years since the British first started a colony. They have seen their land and their freedom stripped away. The Aboriginal people are slowly regaining ground after two centuries of unfair political and social treatment. How far have Aboriginal people come, and how far do they have to go, before they will truly be equal citizens? To answer this question, one must first look at how they were forced to the bottom of the ladder. Next, some of the recent changes that have occurred in government policy and social acceptance will be looked at. Finally, education and health care as faced by the Aboriginals in their lives daily will be discussed. History The problems facing Aboriginals today are many an... ...lian Nursing Journal. 11(9):37. Fasoli, Lyn, Margot Ford. 2001. "Indigenous early childhood educators' narratives: Relationships, not activities." Australian Journal of Early Childhood. 26(3):18-22. Griffiths, Max. 1995. Aboriginal Affairs, A Short History. Kangaroo Press Pty Ltd, Kenthurst NSW. Howitt, Richard. 1998. â€Å"Recognition, respect and reconciliation: steps towards decolonization?† Australian Aboriginal Studies. 1998(1):28-34. Mail, Koori. 2001. "Course provides local EN opportunities". Australian Nursing Journal 9(5):33. Mary Greely Medical Center. Website. www.mgmc.org/about/stats.htm. Accessed April 20, 2005. Windisch, Lydia E., Vickii B. Jenvey; Marlene Drysdale. 2003. "Indigenous parents' ratings of the importance of play, indigenous games and language, and early childhood education." Australian Journal of Early Childhood. 28(3):50-56. Modern Aboriginal Issues Essay -- Aboriginals Australia History Essays Modern Aboriginal Issues The first Europeans to settle Australia treated the Aboriginals in a brutal, unfair manor. They downgraded Aboriginals to a lower status as human beings. They tried to force the Aboriginals to conform to the western way of life for more than 200 years. It is only fairly recently that the Aboriginals have finally been able to gain back some of their indigenous rights and traditions. Yet they are still deficient in many areas. The land that their ancestors held has not all been returned to them, they struggle to meet the requirements of western education systems, and they have a very limited access to health care. In spite of these problems, many aboriginals are working to better themselves and their community. It will just take time for the western and Aboriginal cultures to merge into the one final Australian society Introduction The Aboriginal people have undergone much change and turmoil in the 220 years since the British first started a colony. They have seen their land and their freedom stripped away. The Aboriginal people are slowly regaining ground after two centuries of unfair political and social treatment. How far have Aboriginal people come, and how far do they have to go, before they will truly be equal citizens? To answer this question, one must first look at how they were forced to the bottom of the ladder. Next, some of the recent changes that have occurred in government policy and social acceptance will be looked at. Finally, education and health care as faced by the Aboriginals in their lives daily will be discussed. History The problems facing Aboriginals today are many an... ...lian Nursing Journal. 11(9):37. Fasoli, Lyn, Margot Ford. 2001. "Indigenous early childhood educators' narratives: Relationships, not activities." Australian Journal of Early Childhood. 26(3):18-22. Griffiths, Max. 1995. Aboriginal Affairs, A Short History. Kangaroo Press Pty Ltd, Kenthurst NSW. Howitt, Richard. 1998. â€Å"Recognition, respect and reconciliation: steps towards decolonization?† Australian Aboriginal Studies. 1998(1):28-34. Mail, Koori. 2001. "Course provides local EN opportunities". Australian Nursing Journal 9(5):33. Mary Greely Medical Center. Website. www.mgmc.org/about/stats.htm. Accessed April 20, 2005. Windisch, Lydia E., Vickii B. Jenvey; Marlene Drysdale. 2003. "Indigenous parents' ratings of the importance of play, indigenous games and language, and early childhood education." Australian Journal of Early Childhood. 28(3):50-56.

Plastics-Advantages and Disadvantages

An average time for a plastic bottle to biodegrade fully is approximately 450-1000 years. However, there are many different kinds of plastic in the world, most commonly the hard and reusable ones, which take a longer time, and the soft and non-reusable ones, which take a shorter time. Time also varies with the size of the bottle. The obvious disadvantage is the length of time it takes plastic to break down as well as the harmful chemicals that will be released. You may find that in garbages 90% or more will be of plastics only. so its main disadvantage is its non bio degradable nature.. nd by some means if tried to burn it then it will create much envi pollution!! Advantages The durability, strength, low cost, water and chemicals resistance, welding properties, lesser energy and heavy chemicals requirements in manufacture, fewer atmosphere emissions and light weight are advantages of plastic bags. Many studies comparing plastic versus paper for shopping bags show that plastic bags ha ve less net environmental effect than paper bags, requiring less energy to produce, transport and recycle; however these studies also note that recycling rates for plastic are significantly lower than for paper. 2]  Plastic bags  can be incinerated in appropriate facilities for waste-to-energy. Plastic bags are stable and benign in sanitary landfills. [3] Plastic carrier bags can be reused as trash bags or bin bags. Plastic bags are complimentary in many locations but are charged or â€Å"taxed† in others. Disadvantages The following disadvantages have also been identified: Plastic bags are made of petrochemicals, a nonrenewable resource. Plastic bags are flimsy and often do not stand up as well as paper or cloth. When disposed of improperly, they are unsightly and represent a hazard to wildlife. Conventional plastic bags are not readily biodegradable in a  sanitary landfill. Plastic bags can cause unsupervised infants to suffocate. [4]   They clog roadside drains, which could cause the flooding of the street at heavy rainfalls. Advantages: It's useful for carrying things, and can be reusable. Disadvantages: It takes 100 years to biodegrade, and if plastics are thrown and left anywhere it could get to animals and harm them The disadvantages of using plastic bags is that you cant recycle them and that's horrible for our planet , like what the world is saying to us, â€Å"help make me stay green† —— As a self declared environmentalist, I am at odds with using plastic bags versus using reusable cloth bags (also called reuse bags), because both types of bags have advantages and disadvantages. Here is why. First, plastic bags are cheap, so they can be given away free without thought. Cloth bags are much more individually expensive, and only become cost effective in the very long term assuming they last a long enough time. Second, plastic bags can be found everywhere. Only large chain stores carry reusable bags and for a cost. So you need to remember to bring enough cloth bags each time you go to the store. Third, I reuse plastic bags at home as trash bags instead of buying trash bags. Why pay for trash bags when plastic bags are free? And trash bags are only used once, unlike plastic bags that can be used at least twice. Also, plastic bags are great for wet and messy waste that you wouldn’t want to dirty a cloth bag with. For example, plastic bags are perfect for dirty diapers or gooey kitchen waste. Fourth, after I’ve collected a large number of plastic bags, they are easy to recycle. Are reuse cloth bags recyclable? Will they degrade over time buried in a landfill? I don’t know which type of bag is more environmentally friendly. Finally, cloth bags are much sturdier than plastic bags, so you can put more in cloth bags thus carry more per bag and they last a lot longer if you are careful with them. As a result, I find that I use both reuse cloth bags and plastic bags, since I have a reasonable need for both types of bags.

Transition From Empire to Modern State System in the...

Introduction: Middle East considers one of the most studied areas in the world due to its rich history of politics, social, economic, and its culture and civilization. Its borders are still arguable geographically, generally in the west it starts from morocco until Iran in the east, however, many scholars don’t agree on including Turkey either as a Middle Eastern or as a European country (Milton-Edwards, 2006. P: 4). The origin of the name was invented by the colonies as a necessity to describe the place geographically, which was the era of bringing â€Å"Middle East† the language of academic writings and political scientists. Changes, innovations, and new ideologies create gaps between the transformations of any perspectives to a different†¦show more content†¦Ottoman Empire was an Islamic empire, which ruled Middle East and some other parts of the world for almost 400 years. On one hand Ottoman Empire became an ally with Germany in the First World War and on the other hand some of the Arab leaders held a revolt against the empire, which were the main reasons of its collapse. While Arab leaders were dreaming of an Arab unification, European powers were seeking their interest and try to secure the territories they took over in the war period. Versailles conference was held between Arab and the European leaders to define borders and create new states. Due to weakness of Arab leaders and their lack of experience most of the decisions were made in favor of the Europeans expectations of the state. And as a result Jordan, Iraq, Syria and Lebanon were emerged (Pappe, 2005) and (Fawcett, 2005). European Empires British and French were main actors in that period which came after the collapse of ottoman power and state formation. After the industrial revolution and Enlightment, there was a new need for raw materials that counts as the main reason of the European mandate over Middle East(Fawcett, 2005).At that period the states were existed, but not every element of a modern state, because they were under other powers and there were only conflicts, resistance of self-determination, andShow MoreRelatedPolitical Influence : Milton Friedman And The Chicago School Of Thought Essay1580 Words   |  7 Pagesintersecting of international global markets like the Middle East or Central America. Fighting political economies waiting for the perfect storm extreme measures such as Patriot Act and NAFTA shipping hundreds of American jobs to third world sweat shops. In the work of Hardt and Negri’s writing, Empire the notion of empire destruction can sometime means the replacement of a more extreme political climate after a political role has been removed from a country. 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