Should America have dropped atomic bombs on Hiroshima and Nagasaki free essay sample

America’s utilization of the nuclear bomb to assault the Japanese urban areas of Hiroshima and Nagasaki has since quite a while ago stayed on of the most disputable choices of World War II. As I would see it, I think the nuclear bomb Truman dropped was corrupt however essential. Despite the fact that there were different choices he could’ve picked as opposed to dropping the bombs, I think it was the best alternative and essential to consummation World War II. Truman was all in all correct to drop the bombs since it carried a fast end to World War II, forestalled further regular citizen losses, and was the least terrible option.The most significant explanation Truman was on the whole correct to drop the nuclear bomb is on the grounds that it carried a rapid end to World War II. After the bombs were dropped, Japan give up not long after. They gave up before they entered the war.Truman’s elective was a crusade of bar and siege, which would have murdered a huge number of Japanese, generally regular people. We will compose a custom article test on Should America have dropped nuclear bombs on Hiroshima and Nagasaki? or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Something else to shoulder as a primary concern is that while a little more than 200,000 individuals were slaughtered altogether by the nuclear bombs, it is assessed that 300,00-500,000 Japanese individuals kicked the bucket or vanished in Soviet bondage. Had the war proceeded, that number would have been a lot higher. The nuclear bombs were loathsome yet utilizing them as the least shocking decision. A grisly intrusion and customary besieging would have prompted a far higher loss of life thus the nuclear weapons really spared a great many American and a large number of Japanese lives. The bombs were the best way to achieve genuine acquiescence, which is the thing that US heads wanted.In end, while it wasn’t he generally good or ordinary choice, dropping the nuclear bombs in Japan in World War II was totally vital. In the event that Truman had not dropped them the war would’ve delayed longer and several thousands additional individuals would have been murdered. Over the long haul, the bombs spared more lives.

Churches do to become a better reflection of Christianity

We should recognize that as a congregation, we have to turn out to be better. Except if we concede that we have to improve, we will never endeavor to be a superior impression of Christianity. As a congregation, we should enable each other point to out what is causing our shortcomings and inadequacies in solidarity and in quietude. Never be content. Look for development all the time. As a differing bunch with aggregate convictions, how might we function as joined Christians? What would we be able to do to be a superior sibling or sister to our individual church individuals? How might we help our neighbors? What would we be able to accomplish for our community?How would we be able to show non-adherents that the Christian life Is the existence they ought to follow? How might we be a superior impression of our congregation and of Christianity? These are a few inquiries that we should pose to together and look for the appropriate responses, together. At the point when outcasts and non-dev otees see that we are joined together, they also will observer God's affection that ties us Christians as one major church, one major family. ) â€Å"Sadly, without the climate of recovery, numerous Christians slip by into something second rate compared to the Christian standard. Christian culture decreases. (Towns, peg 131) Towns called attention to that with the nonattendance of the climate of restoration, Christians drop out of the Christian way. My inquiry is: the reason must recovery end? This is a typical misstep most chapels do. When the crucial satisfied, we leave imagining that what we had begun/had Just restored will thrive all alone. My test, hence, is ceaseless restoration. Seek after recovery not exclusively to the pariahs, non-devotees and the home that have left the Christian way, yet in addition inside the individuals of our church.When a rancher plants his harvests, he doesn't leave it to tend all alone, he will keep visiting his yields, trim the weeds that encompa ss it, water the plants, and ensure that it has what it needs to develop and flourish. We resemble the rancher, and our congregation is our yield, we are answerable for the development and progress of our Christian people group. We ought to never stop restoring our congregation or our locale. On the off chance that we keep that light consuming, we will have the option to keep our congregation propelled in cooperating to be better Christians and supporters of Jesus Christ.

Term Paper Writing Services Reviews - What You Need to Know

Term Paper Writing Services Reviews - What You Need to KnowIf you are tired of getting your term paper written and not being happy with the results, then you need to find a good online writing service provider to help you get better grades. Term paper writing is one of the most boring things that you can do when you are studying for exams, because it takes a lot of time and effort. When you have an experienced term paper writer, there will be no more having to work so hard on your term paper.If you are struggling to write a term paper, and are not getting any good grades from your school, then you should start doing some research and find the best online term paper writing services to make your work much easier. The longer you wait to write your term paper, the harder it will be to get good grades, and will probably be harder to finish it all.There are so many different writing service providers out there, which is why many people are finding it hard to decide what is the best and ho w they can find the right kind of term paper writing service. For some people, they are not sure where to start, so they prefer to use reviews to find the right one for them.A good term paper writing service will be able to write some very good term papers for you, especially if you have a difficult subject or a difficult topic. You may even find that they can help you get a term paper grade that you would have never thought possible before. A good term paper writing service will not only be able to help you get good grades, but will also be able to help you prepare for exams as well.You may have to spend a lot of money on a good term paper writing service. However, you do not have to worry about this as long as you do some research and look at all the features and reviews on the providers' websites. They may be expensive, but in the end you will not regret spending this money.In addition to getting a great term paper, you will also get a great grade for your grade. You will be able to get a higher grade when you work with a good term paper writing service. This will help you get good grades in the future.If you are really struggling with your term paper, and would like to get better grades, then you should take a good look at some of the reviews that are out there. You will find out how different some companies are and will be able to determine which company is right for you. By reading reviews on different service providers, you will be able to find the best one for you.

Art as a Reflection of Social Tre Essay - 1746 Words

Art as a Reflection of Social Trends Art is something which can be analyzed to give deeper insight as to the common values and beliefs shared by the members of a certain society. Regardless of the place of origin or the time period of a form of art, it will always be a reflection of the social structure in which its creator/s lived. However, the way the artist perceives the culture common to his time period is very relative. People pertaining to a higher social class had different values and ideologies than members of a lower class. This different view of life can be seen very clearly in individual forms of art such as painting and music. These specific forms of artistic expression required very little money, thus could be exercised†¦show more content†¦The architecture would change drastically, since it is normative art and the new rulers would enforce their own norms and rules. The painting would also change, however less drastically than more official forms of art. This more gradual change could be attribut ed to the individuals of the country who still retained the old values and customs. These same influences on art would take place if nobility of another country married into the royal family, and was then given heir to the throne. The change would be just as drastic, but departure from old ideologies would be encouraged instead of enforced. In the case of Arab influence in Spain during the eighth century, it was not an invasion rather a gradual settling of this other culture in Spains borders. The change was brought about by the affect this outside influence had on the people of Spain. The new ideas and forms of artistic expression were exciting and intriguing to Spaniards, and eventually they adopted these ideas as their own. The change was seen in all forms of art, especially in the new arches and vivid colors used in Arabic architecture. Any time a new way of life makes itself present in a society, it has an affect on the art. Usually this change is seen mostly in architecture an d sculpture, while painting follows behind. The two cultures can also mix together and give rise to a new form of hybrid artistic expression. This mixing of ideas and beliefsShow MoreRelatedLatin American Authors Influence On Mexican Culture1698 Words   |  7 Pagesinternal and self-reflective or public. This was also one of the primary aims of the Mexican Muralist Movement which started to gain momentum in the 1920’s after the armed phase of the Mexican Revolution had finished. The three artists know as Los tres grandes were the most well-known and arguably most important painters of the movement. The trio were also politically active (they were all member of the Partido Comunista Mexicano), with Siqueiros founding the critical newspaper El machete to whichRead MoreChicano Murals in Los Angeles3931 Words   |  16 PagesMurals are the quintessential public art embodying the spirit of the community in which they are created. They say this is who we are, this is what we t hink, this is where we come from, and this is what we want, reflecting most clearly any changes in the sociopolitical environment. Murals lay out a powerful visual image of the ideology of their creators or sponsors, be it the Church during the Renaissance, government funded projects, or individuals expressing opposition. In Mexico, after the MexicanRead MoreIf I Had Known, I Wouldnt Have Gone There7709 Words   |  31 Pages........................................ 4 3.1 Brokerage within the networks: the professionalization of the solidarity ................................................................................................. 5 3.2 â€Å"Failed† migrants: the social shame .................................................. 7 4. Mass media or the distortion of reality. .................................................. 9 5. Consequences ..........................................................................Read More Hip Hop Music: East Coast, West Coast, Dirty South, and Midwest Rap3742 Words   |  15 Pagesespecially prevalent in the earlier history of hip hop due to the amount of artists who utilized these characteristics. The topic matter of the artist usually ranged from rapping about one’s reputation (money, clothes, and girls) to lyrics dealing with social movements and the state of society. East Coast rap has impacted rap music by providing the basics and the foundation for modern day rap. The artists of this scene have been some of the most successful rappers to ever grace the genre (such as NotoriousRead More`` France Virile : Des Tondues A La Liberation, Sexuality, And Sadism8413 Words   |  34 Pagesre-appropriation of the feminine bodies. It becomes the symbol for the destruction of the guilty body, the desecration, which forbids the guilty women to have access to her own fe mininity and sexuality. Through the process of shaving, the body becomes the reflection of the â€Å"moral ugliness.† In fact, because head hair expresses or manifests attractiveness and power, to be bald deprives a woman of the ability to fit into our society, to be a woman in the public sphere. Hair as a symbol of virility for men andRead MorePolitical Turncoatism9214 Words   |  37 Pagesparty-system and turncoatism? These and other related subjects will be the focus of the study. We will try to discern the different factors affecting the issue at hand and also to enumerate the different effects of this kind of system in the political and social arena of the country. Research Question: What gives rise to the phenomenon of turncoatism in the Philippines? Sub- Questions: 1. What gives rise to this phenomenon? 2. What are its different manifestations in the Philippine politics? 3. What areRead MoreMetamorphoses Within Frankenstein14861 Words   |  60 PagesShelley and Byron wrote of Romanticism from the v exed insid e, that is, Mary Shelley offered what was at best a simp lif ied v ersion from th e outside, at wo rst ‘a passiv e 2 Sydney S tudies Critica l Metamorphoses of Frankenstein reflection of some of the wild fantasies which, as it w ere, h ung in the air 7 about her’ ( Mario Pr az) . ‘Lik e almost ev erything else about her lif e, Frankenstein is an instance of gen ius observed and ad mired bu t not 8 shared’, according to RobertRead MoreCoffee Culture17291 Words   |  70 Pages............................................................ 46 6.2 DISCUSSION................................................................................................................................................. 48 6.3 PERSONAL REFLECTIONS ............................................................................................................................. 49 7. IMPLICATIONS ...................................................................................................Read More65 Successful Harvard Business School Application Essays 2nd Edition 147256 Words   |  190 Pagestraditional in both its anecdote and style. Many applicants will discuss lessons learned when effecting change from a consultative role. More still will start their essay with a thesis state... ment, followed by an example, and end with more detailed reflection on the example. That being said, Stacie still manages to stand out in several ways. When competing with thousands of essays on the same topic, 5 65 Successful Harvard Business School Application Essays grabbing the readers attention withRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesperspectives on the past) Includes bibliographical references. ISBN 978-1-4399-0269-1 (cloth : alk. paper)—ISBN 978-1-4399-0270-7 (paper : alk. paper)—ISBN 978-1-4399-0271-4 (electronic) 1. History, Modern—20th century. 2. Twentieth century. 3. Social history—20th century. 4. World politics—20th century. I. Adas, Michael, 1943– II. American Historical Association. D421.E77 2010 909.82—dc22 2009052961 The paper used in this publication meets the requirements of the American National Standard

Descartes v Hume Essay - 1542 Words

The concept of self identifies the essence of one’s very being. It implies continuous existence having no other exact equal, i.e. the one and only. Whether or not the specific characteristic(s) used to define self are objectively real, i.e. physical attributes, or purely subjective, i.e. imaginary traits, the concept makes distinct one entity from another. Rationalism is the theory that truth can be derived through use of reason alone. Empiricism, a rival theory, asserts that truth must be established by sensual experience: touch, taste, smell, et al. Rene Descartes, a philosopher and rationalist concluded that one self was merely a continuous awareness of one’s own existence; one’s substance was one’s ability to think. On the other†¦show more content†¦He reasoned that our senses often misinterpret the physical world, e.g. we sometimes see things that aren’t actually there or perceive things differently from different distances. Bodily sen ses are a means of perceiving the external world, but since we know our senses can be false or misleading, we can doubt our bodies as being a source of truth. In addition, Descartes claimed that we often sense things that don’t physically exist in the external world. For example, while dreaming we can see, smell, hear, taste and feel. If senses are a means of perceiving the external world, yet we can’t positively distinguish a dream from reality, it’s possible that the external world could be completely imaginary. Since we can sense things without bodies, it’s impossible to be certain that bodies actually exist since sensual experiences are essentially the proof of bodily existence. What’s not impossible is that an evil genius may have created our senses with the illusion of an outside world just to mislead us, and or fool us into believing that we have bodies. Though highly improbable, the idea of a very powerful evil genius cannot be disproven be yond any doubt, so it’s certainly possible that such a being may potentially exist. In Meditation II, Descartes fully rejects the notion of bodily senses, but concludes that he himself does actually exist.Show MoreRelatedDavid Hume Essay1210 Words   |  5 PagesDavid Hume Hume, David, 1711-76, Scottish philosopher and historian. Hume carried the empiricism of John Locke and George Berkeley to the logical extreme of radical skepticism. He repudiated the possibility of certain knowledge, finding in the mind nothing but a series of sensations, and held that cause-and-effect in the natural world derives solely from the conjunction ofRead MoreA Defense of David Humes Moral Sense Theory Essay2339 Words   |  10 Pagesbasis of morals in A Treatise of Human Nature, Hume states, â€Å"Philosophy is commonly divided into speculative and practical; and as morality is always comprehended under the latter division, ‘tis supposed to influence our passions and actions.† He later argues, â€Å"Since morals, therefore, have an influence on the actions and affections, it follows, that they cannot be deriv’d from reason[†¦]Morals excite passions, and produce or prevent actions† (Hume 1978). At the root of every one of our actionsRead More Fallibilism and Epistemology Essay5056 Words   |  21 Pagesaccurately, true belief with a logos--that he ultimately rejects in the Theaetetus. Epistemology could have leaped ahead two millennia, and some Hellenistic Greek could have been Ed Gettier. Perhaps a more famous victim of the quest for certainty is Descartes. He noticed that he was often wrong about things he thought he knew, even about some things he believed with a great deal of confidence. Not only have some of his well-grounded theories turned out to be wrong, but even the most certain of thingsRead MoreBranches of Philosophy8343 Words   |  34 Pagesarticle: History of Western philosophy The introduction of the terms philosopher and philosophy has been ascribed to the Greek thinker Pythagoras (see Diogenes Laertius: De vita et moribus philosophorum, I, 12; Cicero: Tusculanae disputationes, V, 8-9). The ascription is based on a passage in a lost work of Herakleides Pontikos, a disciple of Aristotle. It is considered to be part of the widespread legends of Pythagoras of this time. Philosopher replaced the word sophist (from sophoi), whichRead MoreThe Creation Of Western Civilization2015 Words   |  9 Pagesthe richest regions in Europe. Shortly following this inheritance, Maximillian’s son became married the beneficiary of Isabella and Ferdinand. This was intended so that beneath the rule of Charles V, the Hapsburgs had reign over a large amount of Europe. It was also throughout the control of Charles V, that Martin Luther had started the Protestant Reformation and the Catholic attempt to get rid of Protestant influence. â€Å"Many rulers had themselves worke d for decades to bring about basic church reformsRead MoreJohn Lockes Theory of Knowledge Essay1878 Words   |  8 Pagesknowledge, gives us a metaphysics which is not greatly different from the scholastic. He even appeals to the familiar principles of Scholasticism, showing how difficult it is for man to withdraw from the philosophy of being. Berkeley, first, and then David Hume went all the way and reduced being to the status of a subjective phenomenon. In so doing, these two philosophers merely drew the logical conclusions of the gnosiological phenomenalism proposed by John Locke. II. Life and Works John Locke was bornRead More Emotional intelligence: The rapprochement of reason and emotion5515 Words   |  23 Pagesof ancient Greece argued that the idiosyncratic nature of emotion rendered it incapable of contributing to insight and wisdom. Similar views continued to dominate academic thinking into the Renaissance period of 16th and 17th centuries of Europe. Descartes (1595-1650) argued that an emotion is one type of â€Å"passion†, where the passions are distinguished from â€Å"clear cognition†, and render judgment â€Å"confused and obscure† (1649/1989). Kant (1724-1804) further reinforced the distinction between reason onRead MoreEmotional Intelligence: the Rapprochement of Reason and Emotion5749 Words   |  23 Pagesancient Greece argued that the idiosyncratic nature of emotion rendered it incapable of contributing to insight and wisdom. Similar views continued to dominate academic thinking into the Renaissance period of 16th and 17th centuries of E urope. Descartes (1595-1650) argued that an emotion is one type of passion, where the passions are distinguished from clear cognition, and render judgment confused and obscure (1649/1989). Kant (1724-1804) further reinforced the distinction between reasonRead Morehistory of philosophy5031 Words   |  21 PagesLogic Metaphysics Political philosophy Branches Aesthetics Epistemology Ethics Logic Metaphysics Political philosophy Social philosophy Lists Index Outline Years Problems Publications Theories Glossary Philosophers   Philosophy portal v t e The  history of philosophy  is the study of philosophical ideas and concepts through time. Issues specifically related to history of philosophy might include (but are not limited to): How can changes in philosophy be accounted for historically?Read MoreEssay on Our Posthuman Future: The Philosophical Implications2960 Words   |  12 Pageswhat it means to think is that of the Enlightenment Philosopher, Thomas Hobbes who posited, â€Å"Thinking was nothing more than reckoning† (Mays, 1952, 159). Next, the other philosophers like Kant, Leibniz, and Hume postulated that thinking is an extension of one’s mind, which is echoed by Descartes (widely regarded as the pioneer of cognition) who stated, â€Å"I Think, Therefore I am† (Mays, 1952, 161). This leads us to the premise that the human mind is akin to a computer, which derives its intelligence

Concepts of Human Resource Management

Question: Discuss about the Concepts of Human Resource Management. Answer: Introduction Human resource management is an organisational approach that helps business organisations in optimising the performance of their workforce using different functions, such as performance management, training and development, career development, etc. that are aimed at developing better relations between employees and employers and improving the condition of the workplace. Management of human resources has become really important for international business organisations because they are now competing in a highly complex and changing business environment, which requires business organisations to have an efficient workforce so that they can remain competitive and can perform better in the market. COSMOS Aircraft is an international company that is based in Australia and had subsidiaries in China, Singapore and Vietnam. The company builds and sells aircrafts to government as well as non-governmental organisations in 50 different countries. The CEO of the company, Adam OMeara, has been recently becoming concerned about the company and its profits, which indicate that a takeover was imminent in the near future. He also fears that if the condition of the company is not improved, even his job will be on the line. COSMOS Aircraft has been experiencing some major problems in its operations and has started experiencing customer complaints in high numbers. The prime reason behind the rise in complaints and a fall in the operational efficiency is the improper management of the companys human resources. The company has been facing a number of problems in managing a diverse workforce, establishing a positive work culture, management of employee performance and training and development of employees. This report is aimed at identifying the issues that are creating a problem for the company and preparing a framework that would allow the company to get rid of these issues and increase the organisational performance in order to reduce the chances of a company takeover. Human ResourceManagement Issues at COSMOS Aircrafts Management of human resource is not an easy task and it becomes even more difficult when the management has to be done on an international scale. Some of the issues that the COSMOS Aircrafts is experiencing with respect to its human resource management are discussed below: First of all, the company is facing a lot of problems when it comes to the culture of the workplace. The culture in COSMOS Aircrafts has become highly negative and the employees have developed a mantra near enough is good enough which shows a lack in their will power to achieve perfection. It is also evident from the behaviour of the employees that they would resist any change that the organisation would want to introduce. The negative culture in the organisation is also having a deep impact on the communication channel between the headquarters and the foreign subsidiaries. Further, the existence of too many teams in the organisation, without a proper integration amongst them, makes it difficult for each of the teams to achieve their goals as they all get in each others way to perfection (Mooney, n.d.). Secondly, the company has been facing a number of issues while trying to manage diversity in its workplace. COSMOS Aircrafts is operating on an international scale, which makes it obvious for the company to have a diverse workforce. The company has a workplace policy that prohibits any kind of discrimination amongst the workers on the basis of race, age, gender, ethnicity, etc. but the employees do not follow this policy. The senior employees working in the headquarters are intolerant towards younger employees and are spoiling the workplace environment and relations. Further, there is a lack of recruitment of physically disabled people even if their skills and technicalities are way above the skills and techniques of those candidates who have been recruited by the management. The head of the company is aware of this fact and is also expecting some legal issues in case this problem is not dealt with quickly (The Good and Bad of Workplace Diversity, 2014). Thirdly, another issue that the company is facing is related with the international performance management. The only performance reviews that the company conducts are in the Australian headquarters while there are no performance reviews conducted in any of the subsidiaries. There are no performance reviews or appraisals that are conducted for expatriates. The management does not even involve economic factors that affects business targets. Further, the lack of an international performance measurement approach also results in wastage of resources as one of the decisions taken by the headquarters involved its Singapore subsidiary to produce a certain part but the company found out later that the same part was already present in abundance in the headquarters of the company. Lastly, training and development is another issue that is affecting COSMOS Aircrafts. The company takes no serious initiatives while managing expatriate programs. The employees who are leaving to work in a foreign subsidiary are trained for not more than half a day and even the human resource department of the company never takes the needs of individual expatriates into account. The company does not even have a system of assessing the performance of the employees who are working in a foreign subsidiary. Further, the company does not even have a system of workplace planning in the organisation. COSMOS Aircrafts does not make any effort to arrange for training and development programs of its employees so that they can take up higher positions in the organisation (Amo, n.d.). As a result of lack of adequate training and development programs for the employees, the workforce of the company is losing its competencies and is also losing its job satisfaction levels, which is further resultin g into lower productivity and performance. Improving theManagement of human Resources at COSMOS Aircrafts The human resource management issues that the company is facing can have some serious implications for the company in longer run. Nothing can be more detrimental to the reputation of a company than being taken over by another entity because of a failure in managing its human resources. Thus, the company needs to take these issues seriously and implement steps that would help it in improving the human resource conditions in the company. Some recommendations that can help the company in improving its human resource conditions are given below: First of all, the company needs to improve its workplace culture using different techniques and strategies that would help in integrating the teams and fostering a positive work environment. The management of the company needs to clearly identify its staffing strategies for headquarters and for foreign subsidiaries so that all of them have a uniform culture and it can become easier for the employees to adjust with people coming from diverse cultural backgrounds. Secondly, the company needs to gain a better understanding of the human resource management concept and start laying a greater focus on performing all the human resource functions effectively. The company should understand the importance of workplace diversity while working in an international business and should also avoid any kind of discrimination in the workplace. The management of the company should formulate strict workplace ethics and behavioural guidelines that prohibit any kind of discrimination amongst the employees. The management should also consider a revision of its recruitment policy and should start recruiting candidates without discriminating amongst them. Thirdly, the company needs to start arranging for effective raining and development programs for its employees so that they can become more competitive by having a closer look into the industrial environment and market competencies. The present scenario of the company clearly indicates that the employees working in the company have become incompetent and have no intentions of learning new skills or technicalities. The employees are demonstrating a very stagnant performance level and are also deteriorating the workplace environment. In such a scenario, it is important that the management starts to design and implement training and development programs that would help the employees in learning new skills and technicalities. Training and development of employees will not just help the company in achieving a more competitive workforce but will also help the employees on developing their careers and becoming eligible for promotions and performance based incentives (Frost, n.d.). Further, being in an international business also makes it important for the company to design and implement special training programs for its employees who are being sent overseas for special assignments (Ford, 2014). Rather than training the employees for half a day, the company should arrange for training and development programs at regular intervals that will help the employees in learning more about the culture of the countries where the company has its business operations going on. Using such training programs, it would become easier for the company to have a pool of culturally sensitive employees who would show better chances of success when being sent for foreign assignments (Goodman, 2014). Last, but not the least, the company should design and implement an efficient international performance management system that would help it in addressing most of the issues. The company has reached that stage at which if its human resources are not managed using effective human resource functions, it would become impossible for the company to sustain in the near future and most of the people will lose their jobs while the company is already on the verge of being taken over. The attitude of the employees towards their job demonstrates the failure of the management to take strict actions and implement plans that could have heled in improving the scenario. At present, one of the most important things that the company needs to do is to implement a performance measurement program along with a performance appraisal program. The company needs to implement a performance management program that will enable it to analyse the performance of individual employees while there must be a separate p rogram that should aim at monitoring the performance of expatriates and of individual subsidiaries. The management should also design performance appraisal events where the employees can be rewarded for the performance that they have demonstrated in a specific period of time. Using performance measurement program along with a system of performance appraisals will allow the company to reward those employees who have demonstrated exceptional performance levels in the assessment period while take required actions against those employees who have failed to perform up to the expectations of the company (Kalantzis Cope, 2003). To assess the performance of the employees, the management can also incorporate different key performance indicators, also known as KPIs, within the performance management system so that it can achieve empirical results in terms of performance. A system of performance measurement along with performance appraisals will make it possible for the company to foster a wo rkplace environment where a greater focus is given to performance. The employees will become aware about their performance levels and will try to perform better than their peers in order to achieve performance appraisals. A new performance management system will also help the organisation in workforce planning as the management will be able to identify those individuals who have the right skills and attitudes to take up higher jobs in the organisation (Joseph, n.d.). Implementation Plan The present status of the organisation is so complicated that implementing the above plans might sound like a nightmare for the management. The attitude of the employees is so negative that it seems like they will resist any change that the organisation might plan to introduce. Thus, the management will have to carefully plan and implement the changes and the new programs in the workplace. The following plan can help the organisation in implementing the above recommendations: First of all, the management of the company needs to create a sense of urgency throughout its subsidiaries. The management will have to share important information and data with the employees that will bring it into their notice that a major change in the organisation is required if they have to maintain their jobs and assure job security for themselves. The management at the headquarters will also have to ensure that the employees are aware about the position where the company wants to reach from its present situation. The management of the company can formulate mission and vision statements that it wants to achieve by implementing a major change program and then involve the employees in the change management program to build it further. By involving the employees in the designing stage of the change program, the organization will be able to reduce the chances of organisational resistance to change because of proper communication between the employees and the employer. Secondly, once the change management process has been designed, the next stage in the implementation plan will be to actually move towards implementing the changes in the workplace. In this stage, the management will have to involve the employees and tell them about the changes that are required to be introduced and the purpose of the changes. The management can identify change agents that can assist it in spreading the changes in the organisation. There can also be instances where the employees resist the changes due to numerous reasons but the management can avoid a failure by dealing with root causes of resistance with the help of change agents. Thirdly, once the changes are implemented, the management can then take initiatives to reinforce the changes that have been successfully implemented. To reinforce the changes in behaviour of employees, the management can reward the employees or can provide them with certain incentives or benefits. It is important for the management to keep its employees motivated so that they can continue to demonstrate a change in their behaviour and do not resort back to their previous ways of working. Conclusion COSMOS Airlines is a company that has the potential of becoming a market leader but the vulnerable condition of its human resources is having its toll on the market position of the company. The company has bene facing a number of issues related to its workplace culture, diversity management, recruitment procedures, training and development of employees as well as in managing the performance of its employees and of the subsidiaries at an international scale. In order to ensure a long term survival in the market, the management of the company needs to take some important decisions as soon as possible and come up with some major organisational changes that would help the company in improving the condition of its human resource and improve its profit and market position so that it can ensure a long term survival in the market. References Mooney, L. (n.d.). How Does a Poor Company Culture Affect Employees? Retrieved April 27, 2017, from yourbusiness.azcentral.com: https://yourbusiness.azcentral.com/poor-company-culture-affect-employees-4410.html The Good and Bad of Workplace Diversity. (2014, April 23). Retrieved April 27, 2017, from business.gmu.edu: https://business.gmu.edu/news/862-the-good-and-bad-of-workplace-diversity/ Amo, T. (n.d.). The Negative Effects of a Lack of Training in the Workplace. Retrieved April 27, 2017, from smallbusiness.chron.com: https://smallbusiness.chron.com/negative-effects-lack-training-workplace-45171.html Kalantzis, M., Cope, B. (2003). The International Journal of Knowledge, Culture and Change Management. 3. Ford, J. K. (2014). Improving Training Effectiveness in Work Organizations. Frost, S. (n.d.). The Importance of Training Development in the Workplace. Retrieved from smallbusiness.chron.com: https://smallbusiness.chron.com/importance-training-development-workplace-10321.html Goodman, N. R. (2014, February 4). Six Steps for Successful Expatriate Training . Retrieved April 27, 2017, from www.td.org: https://www.td.org/Publications/Newsletters/Links/2014/02/Six-Steps-for-Successful-Expatriate-Training Joseph, C. (n.d.). Importance of Effective Employee Appraisals. Retrieved April 27, 2017, from smallbusiness.chron.com: https://smallbusiness.chron.com/importance-effective-employee-appraisals-10408.html

MLA guidelines Essays - Bibliography, Punctuation, Reference

1.APA-does not refer to a writing style; it is the editorial style developed by the American Psychological Association for use in books and journals 2.MLA-based on the agreement of teachers, librarians, and other teachers in the fields of language and literature on the preferred way to document research to write a paper (we use this most often) a.Developed by the Modern Language Association and has been used since 1951 b.MLA also has rules for plagiarism, evaluating the authenticity of sources, and the reliability of web-based writings 3.How to write a paper- a.Type/print text from a word-processing program on one side of standard 8.5x11 inch paper b.Double space text c.12pt font size d.margins are 1 in. e.create a header and number the pages in order in the right hand upper side of the paper f.header is inch from the top and flush with right margin g.include endnotes on a separate page before works cited page (endnotes are used to avoid long, explanatory, notes in body of text) h.notes page should be titled Notes (centered, do not bold, italicize, or underline; use Note if there is only one note) i.Notes are double-spaced and listed by consecutive Arabic numbers that are same as notation in the text j.Place a period and space after each endnote number k.Notes are indented 5 spaces; every other line in a note is flush w/ left margin 4.Using quotations in your writing a.Quoting and paraphrasing are used to refer to works of others that you wrote in your paper b.When quoting/paraphrasing, always; i.Write authors name (or title of work if no author) and page, paragraph, or line number in parenthetical citation ex. (Smith 16). The period goes on the outside of citation ii.Use full citation information for the work in your works cited list iii.All quotes/parenthetical references included must match information in list of works cited 5.Using abbreviations a.Do not use in a research paper unless in parentheses) b.Do not begin sentence with lowercase abbreviations c.Spell out whole names of places (ex. USA is United States of America) d.When writing initials of person, put a period and a single space after each letter (J. A. Smith) 6.Using capitalization a.In a title-capitalize 1st word, last word, and important words in title/subtitles b.Also for headings in your paper c.In a sentence-capitalize 1st word, 1st word after colon, and proper nouns d.Do NOT capitalize articles (a, an, the), prepositions (against, between in, of, us), conjunctions (and, but, for, nor, or, so, yet), or infinitive (to) unless beginning they begin a title or follow a colon 7.Using numbers: a.Big numbers written in arabic numerals (250, 7349) b.If you need numbers for % or to explain results, use numbers but write out numbers for everything else c.Hyphenate compound numbers (twenty-one) d.Do not begin a sentence with a number e.Do not mix numbers with written out numbers

Charles Richter, Inventor of the Richter Magnitude Scale

Charles Richter, Inventor of the Richter Magnitude Scale Seismic waves are the vibrations from earthquakes that travel through the Earth; they are recorded on instruments called seismographs. Seismographs record a zig-zag trace that shows the varying amplitude of ground oscillations beneath the instrument. Sensitive seismographs, which greatly magnify these ground motions, can detect strong earthquakes from sources anywhere in the world. The time, locations, and magnitude of an earthquake can be determined from the data recorded by seismograph stations. The Richter magnitude scale was developed in 1935 by Charles F. Richter of the California Institute of Technology as a mathematical device to compare the size of earthquakes. The magnitude of an earthquake is determined from the logarithm of the amplitude of waves recorded by seismographs. Adjustments are included for the variation in the distance between the various seismographs and the epicenter of the earthquakes. On the Richter Scale, magnitude is expressed in whole numbers and decimal fractions. For example, a magnitude 5.3 might be computed for a moderate earthquake, and a strong earthquake might be rated as magnitude 6.3. Because of the logarithmic basis of the scale, each whole number increase in magnitude represents a tenfold increase in measured amplitude; as an estimate of energy, each whole number step in the magnitude scale corresponds to the release of about 31 times more energy than the amount associated with the preceding whole number value. At first, the Richter Scale could be applied only to the records from instruments of identical manufacture. Now, instruments are carefully calibrated with respect to each other. Thus, magnitude can be computed from the record of any calibrated seismograph. Earthquakes with magnitude of about 2.0 or less are usually called microearthquakes; they are not commonly felt by people and are generally recorded only on local seismographs. Events with magnitudes of about 4.5 or greater- there are several thousand such shocks annually- are strong enough to be recorded by sensitive seismographs all over the world. Great earthquakes, such as the 1964 Good Friday earthquake in Alaska, have magnitudes of 8.0 or higher. On average, one earthquake of such size occurs somewhere in the world each year. The Richter Scale has no upper limit. Recently, another scale called the moment magnitude scale has been devised for more precise study of great earthquakes. The Richter Scale is not used to express damage. An earthquake in a densely populated area which results in many deaths and considerable damage may have the same magnitude as a shock in a remote area that does nothing more than frighten the wildlife. Large-magnitude earthquakes that occur beneath the oceans may not even be felt by humans. NEIS Interview The following is a transcript of an NEIS interview with Charles Richter: How did you become interested in seismology?CHARLES RICHTER: It was really a happy accident. At Caltech, I was working on my Ph.D. in theoretical physics under Dr. Robert Millikan. One day he called me into his office and said that the Seismological Laboratory was looking for a physicist; this was not my line, but was I at all interested? I talked with Harry Wood who was in charge of the lab; and, as a result, I joined his staff in 1927. What were the origins of the instrumental magnitude scale?CHARLES RICHTER: When I joined Mr. Woods staff, I was mainly engaged in the routine work of measuring seismograms and locating earthquakes, so that a catalog could be set up of epicenters and times of occurrence. Incidentally, seismology owes a largely unacknowledged debt to the persistent efforts of Harry O. Wood for bringing about the seismological program in southern California. At the time, Mr. Wood was collaborating with Maxwell Alien on a historical review of earthquakes in California. We were recording on seven widely spaced stations, all with Wood-Anderson torsion seismographs. What modifications were involved in applying the scale to worldwide earthquakes?CHARLES RICHTER: Youre quite rightly pointing out that the original magnitude scale which I published in 1935 was set up only for southern California and for the particular types of seismographs in use there. Extending the scale to worldwide earthquakes and to recordings on other instruments was begun in 1936 in collaboration with Dr. Gutenberg. This involved using the reported amplitudes of surface waves with periods of about 20 seconds. Incidentally, the usual designation of the magnitude scale to my name does less than justice to the great part that Dr. Gutenberg played in extending the scale to apply to earthquakes in all parts of the world. Many people have the wrong impression that the Richter magnitude is based on a scale of 10.CHARLES RICHTER: I repeatedly have to correct this belief. In a sense, magnitude involves steps of 10 because every increase of one magnitude represents a tenfold amplification of the ground motion. But there is no scale of 10 in the sense of an upper limit as there is for intensity scales; indeed, Im glad to see the press now referring to the open-ended Richter scale. Magnitude numbers simply represent measurement from a seismograph record- logarithmic to be sure but with no implied ceiling. The highest magnitudes assigned so far to actual earthquakes are about 9, but that is a limitation in the Earth, not in the scale. There is another common misapprehension that the magnitude scale is itself some kind of instrument or apparatus. Visitors will frequently ask to see the scale. Theyre disconcerted by being referred to tables and charts that are used for applying the scale to readings taken from the seismograms. No doubt you are often asked about the difference between magnitude and intensity.CHARLES RICHTER: That also causes great confusion among the public. I like to use the analogy with radio transmissions. It applies in seismology because seismographs, or the receivers, record the waves of elastic disturbance, or radio waves, that are radiated from the earthquake source, or the broadcasting station. Magnitude can be compared to the power output in kilowatts of a broadcasting station. Local intensity on the Mercalli scale is then comparable to the signal strength on a receiver at a given locality; in effect, the quality of the signal. Intensity like signal strength will generally fall off with distance from the source, although it also depends on the local conditions and the pathway from the source to the point. There has been interest recently in reassessing what is meant by the size of an earthquake.CHARLES RICHTER: Refining is inevitable in science when you have made measurements of a phenomenon for a long period of time. Our original intent was to define magnitude strictly in terms of instrumental observations. If one introduces the concept of energy of an earthquake then that is a theoretically derived quantity. If the assumptions used in calculating energy are changed, then this seriously affects the final result, even though the same body of data might be used. So we tried to keep the interpretation of the size of the earthquake as closely tied to the actual instrument observations involved as possible. What emerged, of course, was that the magnitude scale presupposed that all earthquakes were alike except for a constant scaling factor. And this proved to be closer to the truth than we expected.

Bancassurance in Asia

The effect of bancassurance in the first quarter of 2010, was an increase in total premium income to $26. 91 billion, up 44% compared with the same period of 2009, this represents 8% higher compared to the overall insurance industry growth within the same period. Cotham, 2010) The main contributing factors for this trend have been the rapid growth of the Chinese economy leading to higher per capital income and the multiple economic reforms leading foreign companies to enter the insurance industry. In addition, the regulations introduced in 2003 played a major factor for the bancassurance growth. These regulations permitted banks to have multiple insurers as suppliers (â€Å"many-to-many† model). For instance, some major banks worked with 30 different suppliers for life insurance, and as many as 10 for property and casualty insurance. (Paribas, 2012) Although this model created growth, recently it has contributed to the slow down in the bancassurance market. Through this model, numerous complex insurance products were created and offered to clients by bank staff with minimal insurance expertise. As a result, demand decreased due to the lack of consumer understanding of the product and lack of trust. In addition, other major challenges in the bancassurance market are the financial market volatility (which makes insurance products less appealing compared to other wealth management products), intense competition and constant changes in regulations (particularly the introduction of CBRC 90 which prohibits insurance salesman from selling in banks). In turn, sales have declined. For instance, in 2011, sales through the bancassurance channel declined significantly and were blamed for an overall slowdown in premiums growth, from 29 percent to 11. KPMG,2012) India Just as in China, insurance products in India have been sold traditionally through agents. In addition, the insurance industry was entirely monopolized by the public sector. However, since the opening to private companies in the early 2000’s bancassurance through the distribution model has gained market share. In fact, it now accounts for about 25 per cent of new business for private insurers, with trends indicating that the proportion could rise to 40 per cent by the year 2013 (Cotham, 2012). In addition, India’s rapid economy has also played a major factor on bancassurance growth. However, just as China, India faces major challenges. The major challenges are poor manpower management, lack of a sales culture within the bank, no involvement by the branch manager, insufficient product promotions, failure to integrate marketing plans, marginal database expertise, poor sales channel linkages, inadequate incentives, resistance to change, negative attitudes toward insurance and unwieldy marketing strategy. (Sarvanakumar, 2012) Bancassurance in Asia The effect of bancassurance in the first quarter of 2010, was an increase in total premium income to $26. 91 billion, up 44% compared with the same period of 2009, this represents 8% higher compared to the overall insurance industry growth within the same period. Cotham, 2010) The main contributing factors for this trend have been the rapid growth of the Chinese economy leading to higher per capital income and the multiple economic reforms leading foreign companies to enter the insurance industry. In addition, the regulations introduced in 2003 played a major factor for the bancassurance growth. These regulations permitted banks to have multiple insurers as suppliers (â€Å"many-to-many† model). For instance, some major banks worked with 30 different suppliers for life insurance, and as many as 10 for property and casualty insurance. (Paribas, 2012) Although this model created growth, recently it has contributed to the slow down in the bancassurance market. Through this model, numerous complex insurance products were created and offered to clients by bank staff with minimal insurance expertise. As a result, demand decreased due to the lack of consumer understanding of the product and lack of trust. In addition, other major challenges in the bancassurance market are the financial market volatility (which makes insurance products less appealing compared to other wealth management products), intense competition and constant changes in regulations (particularly the introduction of CBRC 90 which prohibits insurance salesman from selling in banks). In turn, sales have declined. For instance, in 2011, sales through the bancassurance channel declined significantly and were blamed for an overall slowdown in premiums growth, from 29 percent to 11. KPMG,2012) India Just as in China, insurance products in India have been sold traditionally through agents. In addition, the insurance industry was entirely monopolized by the public sector. However, since the opening to private companies in the early 2000’s bancassurance through the distribution model has gained market share. In fact, it now accounts for about 25 per cent of new business for private insurers, with trends indicating that the proportion could rise to 40 per cent by the year 2013 (Cotham, 2012). In addition, India’s rapid economy has also played a major factor on bancassurance growth. However, just as China, India faces major challenges. The major challenges are poor manpower management, lack of a sales culture within the bank, no involvement by the branch manager, insufficient product promotions, failure to integrate marketing plans, marginal database expertise, poor sales channel linkages, inadequate incentives, resistance to change, negative attitudes toward insurance and unwieldy marketing strategy. (Sarvanakumar, 2012)

The U.S. Constitution Promotes Intercultural Communication Essay

The U.S. Constitution Promotes Intercultural Communication - Essay Example The constitution ‘encourages the American people to become one people. The legislators have been developing policies that seek to bring about intercultural communication. The policies should serve to institute a healthy form of communication that appreciates cultural diversity. However, despite the efforts, an analysis of the current situation indicates that more needs to be done. For the American community to thrive peacefully and in unity, intercultural communication is essential (Castillo-Ayometzi 1). Intercultural communication refers to a form of conveying messages in an ethno-relative manner. In the past years defined by the worst forms of racism, each race has had an ethno-centric communication. The whites communicate in ways that make blacks feel intimidated. Christians pass messages that imply that their religion overrides Islam. This perspective of communication centers on creating an overemphasis of one’s culture. It involves defending it unnecessarily too muc h while rejecting to appreciate the culture of other people. Inter- cultural communication is necessary in the society. An intercultural communication is the type of communication will foster an understanding between the people and the existing differences will reduce. Intercultural communication is necessary not only for internal unity but also affects the relationship with others countries whose beliefs, policies and religion differ (Jandt 99). The multiracial population in America makes it more tasking for intercultural communication to exist (Castillo-Ayometzi 1). The country has a dark history of slavery against the blacks and continued racism and white superiority. Slavery and racism has brought about a divide in the American society. Racism has caused the blacks and minority races in America in the past. To bridge the gap racism has caused, an intercultural communication is a step towards bringing unity to the nation. Some institution offer intercultural communication as a co urse for the young generation to learn to appreciate the existence of variety. In the past, an ethnocentric perspective has existed in the minds of the whites. All races differ in various aspects in behavior, religion, values, and norms. Since these people live in the same country, it is worthwhile for an ethno-relative form of communication. Communication is an aspect whose importance society should not underestimate (Jandt 91). It determines the value of our interactions with others. Although English is the official American language, it is not the only language in use by the different cultures. The constitution in this case seeks to establish a universal language that people should use regarding official matters. This was a step towards building intercultural communication. This requires all people to use as a means of communication in official business (jandt 91). This policy served to foster a communication that is beyond ethnicity and culture. Having an official language preve nts situations in which people in offices use a language that other people do not understand. However, the minority groups that cannot speak fluent English faced negative effects. They could not express themselves clearly and this created a barrier for them. They received services without satisfaction. In other cases, they failed to access essential basic services. This shows that legislators should do more to foster the development of a lasting effective intercultural com

History-Modern American Culture Essay Example | Topics and Well Written Essays - 750 words

History-Modern American Culture - Essay Example Thus, the progressivism arose as the main political ideology of America in the first half of the twentieth century. The underlying concept of progressivism was that the government could be used to improve the society. The reforms took place in all spheres from education, medicine, finance, insurance, industry, railroads, and so on. Under the leadership of Theodore Roosevelt, political and business leaders, and journalists like Ida Tarbell, and Lincoln Steffens, the country began to clean its systems up; cities began to appear cleaner and healthier, workplaces became safer and workers received more consideration from their employers and many of these changes were the result of ‘enlightened self-interest’1. Some notable achievements of progressivism were the antitrust laws, state and national income taxes, strict regulations on businesses, laws regarding minimum wages, the decision to have direct election of senators, and the Federal Reserve System. Some other developments that had a significant role in shaping American society were the Pure Food and Drug Act of 1906 and the establishments of juvenile courts. In addition, the Nineteenth Amendment allowed women’s suffrage. ... It enabled militarism, conscription, and allowed the federal government to intervene heavily in all regional affairs in the name of war and gave the central government total control over economy and the whole nation. Another important thing was the coming of females to the social front as envisaged by Progressivism. The National Defense established an Advisory Committee on Women’s Defense Work, thus enabling females to have a better position in the society, though indirectly, through food control and voluntary work in support of the war effort. Yet another point according to Rothbard is that the war has made it necessary for economy to cooperate with the government later allowing the government to have more control over the economic monopolies2. Though the Great Depression and World War II battered American economy, it again flourished considerably. As a result of the new social changes, wealth was more equitably distributed and the government had more control over investment, development and research. The GI bill enabled many to have education, many owned their own homes, and as a result of the growth, unemployment went down and wages rose considerably. Thus, one can say, the liberal consensus of America reached its peak. Probably as a result of the many wars it fought, the National Security Act recognized the federal government and a National Security Council was set up to advice the president. as Bigsby points out, the wars and the potential threat from Soviet Union helped the government to proceed with its aggressive military plans of alliances, treaties and military bases in many countries throughout the world3. A marked change in the position of Blacks in America did not take place until the Civil Rights Act of 1964 and Voting Rights Act of 1965. Thus,

Understanding The Misunderstood Art From Different Cultures :: essays research papers

Understanding the Misunderstood Art From Different Cultures Art is a medium used by people world wide to express their ideas, their fears, and their joys. The artist takes the experiences of life and translates them into a visual object, rich in colors, shapes and sizes, for all the world to observe. As a casual observer of art, one is able to relive the feeling or experience the artist was trying to display, if only for a brief moment in time. No matter what cultural background one comes from, art appreciation and enjoyment erases the barriers and the limits, and allows cross-cultural understanding and appraisal. Art has always relied heavily upon universal symbols. One of the most well known universal symbols is the cross, meaning of course, religion. Religion of a culture is one of the most frequently misjudged and stereotyped aspects From the prehistoric times of the cave man to present day, art has depicted religious scenes native to a specific culture. This is where most of the cultural boundaries lie. To one person, a smiling monkey can instill a primal feeling of fear, while to another the first reaction is one of amusement. This difference in reaction is based upon religious upbringing, and nothing more. To certain culture, a smiling monkey is the scariest thing they could ever imagine, and to another, it means laughter. A close minded person viewing an ancient religious mask would see nothing more than nonsense, while one who wishes to understand art would see the beauty of that culture and it's beliefs, and would try to place themselves in a way so that they may understand the original meaning ofthe mask, and form an educated opinion on it. Anyone can enjoy a piece of art, but what is it that makes a piece of art "good"? Is it the realism of the piece? Or the absolute perfectness of a sculpture? Maybe good art is abstract, an array of shapes put together to make a point. Or maybe good art is a classical sculpture that catches the light just so and brings a warm smile to the viewers face. Is it a measure of craftsmanship? A measure of mediums used? A measure of technique? Or is it just a measure of how it affects the viewer? Is good art visually irritating or visually pleasing? The beauty of art is impossible to define, for it's beauty inherently lies in the eye of the beholder. As Georg Wilhelm Friedrich Hegel said, "Beauty is the spiritual put into a form." So, in defining beauty, one is attempting to define the spiritual beliefs behind the form.

The History Of Earnings Management Accounting Essay

In the last few decennaries the universe economic system has changed. Undoubtedly, major factors on its form had globalisation, concern unity and engineering. These procedures changed the operation of little, medium, and large concerns. In the beginning of twenty-first century there are many dramatic instances that are related to net incomes direction frauds. These events imbalance world-wide economic system ; they bring deficiency of trust to investors for market stock and this leads to misdirect information about net incomes. These false audits and created maltreatments brought an sentiment that shareholders will make perfectly everything to increase their net income. In fact, I have come to believe that net incomes quality is one of the most of import facets in fiscal universe in the present twenty-four hours. Management net incomes play a important function for income statements and balance sheets, as they straight affect stock markets, Bankss, investors, creditors and many fisca l establishments. The intent of this research paper is to reply the inquiry what net incomes direction is and how directors and hearers follow the regulations utilizing the guidelines of this tool. Why is it so of import? Net incomes are an sum of net income that company produce in a certain period of clip. â€Å" Net incomes quality refers to the ability of reported net incomes to reflect the company ‘s true net incomes, every bit good as the utility of reported net incomes to foretell future net incomes † . Fiscal statements are used in cognizing and foretelling the status of the company to be able to do a pick about stocks, notes, and others liquid assets. Fiscal statements besides refer to consistence, stableness and staying power in study net incomes. Accounting does non cognize one simple rating method for ciphering and demoing net incomes. That is why it is so hard to mensurate them and compare them through the markets. Net incomes appear in assorted figures: net income, grosss, ru ning net incomes and etc. Very frequently these factors do non intend anything to anybody and they do non lend for utile information about a company ‘s position. I would wish to reply what grounds and motivations drive directors to net incomes direction. I think that motivations and purposes are really of import and they can impact our ideas that lead to our actions and behaviour. I will so discourse the conceptual model for net incomes direction and its use techniques. In the past old ages audits have put more a stronger focal point on fraud sensing and fraud disincentive. This scrutinizing attempt has started giving better consequences. The legion of net incomes frauds start diminishing. However, there is still a large per centum of companies that use direction net incomes in the incorrect manner, that is why I would wish to demo what technique hearers can utilize in observing fraud in direction net incomes. On history of many frauds and bankruptcies of large houses in the United States and Europe, there has been a rise in involvement of quality of fiscal statements and fiscal studies through hearers. The term, net incomes direction is non new, it has been used in old old ages. Mrs. Katherine Schipper was one of the first who define net incomes direction. She defined it as: â€Å" aˆÂ ¦.purposeful intercession in the external fiscal coverage procedure, with the purpose of obtaining some private addition † ( Schipper ) . Another but more sophisticated account was provided by Healy and Wahlen: â€Å" Net incomes direction occurs when directors use judgements in fiscal coverage and in structuring minutess to change fiscal studies to either misdirect some stakeholders about the implicit in economic public presentation of the company or to act upon contractual results that depend on the reported accounting Numberss † ( Healy and Wahlen ) . In simple words, it is use of a ho use ‘s net incomes ( straight or indirectly ) to run into stockholders and investors outlooks in certain periods of clip. I found many different positions and positions about net incomes direction. I infer that definition of net incomes direction suffers from deficiency of consensus about the definition of net incomes direction. It kindly apprehensible that many bookmans interpret this term otherwise. For many people it is merely a originative managerial resource that shows a company from its best side. Nevertheless, in my sentiment Scott provides the best definition: â€Å" the pick by a director of accounting policies so as to accomplish specific aims. Net incomes direction can be basically classified as either accounting related, affecting the use of accounting records through aggressive or deceitful applications of accounting rules, or operating related, affecting picks made by direction sing the timing of investing or operating activities, with the consequence that repor ted net incomes are influenced by these picks † ( Scott ) . We can acknowledge assorted motivations for net incomes direction. Surely, it is non a safe operation and it binds to put on the line of harm a repute and condemnable duty. Companies will prosecute in this pattern merely if they must and it is their last option and pick. We can choose and place the five the most common motivations for this procedure: stock market benefits, concealing private information, political costs, internal motivations, and doing CEO look better. The stock market relies on information, which means that investors want to cognize the prognosis of the fiscal side of the company before they buy stock. Interaction between those two organic structures is really high because puting in stock is a really hazardous action. Investors frequently invest in successful and potentially profitable houses. Firms need to look good and strong in assorted fiscal analyzes. These elements can easy force houses towards net incomes direction. By run intoing outlook of investors, companies expect higher returns, which will ensue better hard currency flow and stableness for a company. On the other manus, by demoing negative income and pour income statement a house exposes itself to a dramatic lessening in the company ‘s value and capital. Which gives negative stock gross. The stronger inducement so the higher chance that directors will utilize net incomes direction to increase its income, which will hold consequence on better prognosis analysis f or company ( Payne and Robb ) . To sum up, company attack net incomes direction reasonably easily because they want to remain in â€Å" game † and they expect their challenger to make the same thing. Hiding private information is process whereby concealing some information directors achieve their ends. It is hard to explicate the patterns of house ‘s accounting to the public participants. If the investors can non acknowledge a method of accounting they more likely will non put their assets in the house. To better information of the company, directors may follow simpler and clearer methods which result altering in net incomes often ( S. Verbruggen, J. Christaens, and K. Milis ) . The following factor that can act upon fiscal statements is authorities. Tax Torahs and different sorts of authorities ordinances may impact greed for alterations in direction net incomes. Large companies do non desire to large affect by politicians and control by authoritiess. Equally long as politicians do non indicate at houses for deficiency of liquid or inefficient stock portions, companies do they work. Fiscal studies are really frequently tasty morsel for politicians. One of the most influential factors in my sentiment is doing the CEO expression good. It happens because of the greed in people, particularly for CEO or CFO and their compulsions with their repute. It normally exists when a company changes its Chief executive officer or when the CEO retires and he or she likes to go forth good feeling after its direction, which of class consequence in a large sum of fillips. Last illustration of a motivation for net incomes direction is internal motivations. Even if a company does non hold to demo its operations and net incomes to stakeholders or authorities, it can still utilize this powerful tool to make its annual ends and to achieve its public presentation program. I will concentrate now on patterns, process and fast one that directors use. How do houses pull off net incomes? The easiest and the fastest manner to conceal or demo a batch of net income in fiscal informations is by utilizing accumulations. Harmonizing to J. Jones and his work in â€Å" Earnings direction during of import alleviation probes † , most of the companies use unexpected accumulations or really similar to those that they use in their books to do up a difference between its existent assets to its end. He appointed each of their methods to assorted types of classs. Assorted types of these methods are net incomes direction through: specific accumulations, revelation and ‘real action ‘ , cost allotment and construction of dealing which refers to change fiscal informations. The first type of process that a house can utilize is net incomes direction through specific accumulations. It happens really frequently that direction can utilize specific accounting criterions in its fiscal statement because a house can happen itself in particular state of affairss or in particular industry. These specific state of affairss offers more room for different picks of direction because jurisprudence or regulations are non really specific. As a consequence it gives adequate grounds to hike up houses net incomes. This free pick of reading for comptrollers brings attending to hearers and their probes. Examples of these patterns are normally known in Bankss, insurance and belongings industry. In these industries houses can reasonably easy managed loan ‘s losingss, rating of belongings or pensions. The 2nd type of common patterns in net incomes direction is cost allotment. Firms can switch its income by apportioning costs to different activities. It can happen when cost, gross or an point is moved from other subordinates to another country with extra revenue enhancement or a different accounting method. Sometimes houses use charitable organisation to acquire extra options in traveling net incomes. In maintaining with Jones and Robert ‘s research ( 2006 ) † charities use the allotment of joint costs to smooth the plan ration, an frequently used index of charity efficiency † ( Jones and Robert ) . Largely, investors bring their attending to core fiscal informations, that is why it is utile for companies to switch some disbursals from chief fiscal informations to ‘special points ‘ . It happens because in nucleus fiscal information grosss and disbursals are non summed up with grosss and disbursals, for particular points, which can give infinite for net incomes direction. Large part of bookmans agree that income switching through different classs and reinvesting net incomes consequence in optimisation of revenue enhancements and study net incomes. Net incomes direction uses its â€Å" fast ones † through revelation. Directors normally use anterior net incomes sums to measure current net incomes in stock option. Under SFAS No 123 company should acknowledge pro forma stock option as an disbursal but houses manage this as a stock option in a footer. In fact, this pattern can cut down public unfavorable judgment because finally the CEO will counterbalance it and stock ‘s value can reminds the same, high. Back before 2002, multiple houses in United States normally used this process. ‘Real activities ‘ direction has a different intent of net incomes direction than old methods. Firm ‘s existent activities can by equilibrate up and down by altering a construction of dealing to be or non be able to use certain accounting criterions. Form of this pattern can be seen when an organisation cuts its budget, or selling monetary value, or follow just-in-time price reductions. Real use happens when company deviate from normal concern patterns and undertaken with primary aim of run intoing certain thresholds. ( Roychowdhury 2006 ) . Many grounds show that addition in gross revenues consequences in monetary value price reduction giving by companies, engage in overrun cut down cost of goods sold. Everything is a consequences of specific and rigorous end for a house. Besides, really clear illustrations provide just-in-time acceptance alterations in debt and revenue enhancement inducements when an organisation experiences different pattern for LIFO and FIFO tha t relates straight to income smoothing. A different manner of utilizing existent activities is clocking corporation ‘s accounting determinations. Firms give money for charity foundations, which result in grants. The clip spread between sedimentations and payout consequences in possibilities of net incomes direction. Petrovits put it good by stating â€Å" houses with high stock monetary value sensitiveness and little additions in net incomes make the most income-increasing foundation support picks. Firms with increasing net incomes despite of big income-decreasing foundation support picks in the current twelvemonth are more likely to increase net incomes in subsequent periods, consistent with the usage of cooky jar militias and net incomes smoothing † ( Petrovits ) . Relatively, directors can smooth net incomes income by hard currency flow. Playing with accumulations and altering them are most common pattern. Particularly, when discretional accumulations and derived functions accumulations are easy to pull off. If a company ‘s portfolio has a big fanciful sum and lower degrees of discretional accumulations, it will propose that both of those accumulations were modified to smooth net incomes. Is it ethical to utilize net incomes direction? I think that this pattern is likely one of the most of import ethical issues confronting the accounting profession today. Management normally has to make up one's mind either play a just game and seek to remain in frame of accounting regulations or maximising its net income utilizing every tool that directors can utilize. The job is ne'er black or white ; it is more like a gray side of net incomes direction, which can raise ethical issues. In a wide argument about ethical issues in moralss one side claim that: â€Å" net incomes direction undertaken entirely to heighten personal ends is by and large viewed as unethical † and the other side conclude that the moralss are both unethical and ethical, it depends of concern end. Others say that it is wholly unethical. Having said that the ethical effects of pull offing net incomes whether it has positive or negative influence of the moral facets and direction behaviour. Harmonizing to my research, purposes are the most influencing factor for determinations. Which can be subsequently justice as ethical or non. Research by Nelson et all ( 2003 ) concluded that it is common pattern to utilize net incomes direction today. The survey shows that day-to-day activity of companies consequences in cut downing accumulations from old periods, modifying depreciation, postponing measures, gross revenues dealing and altering categorization of income statement. The sample of 515 hearers and their list seems ne'er stoping. I can merely presume that â€Å" little † , â€Å" careless † errors are made every twenty-four hours. Those patterns can take to many effects in the hereafter. Directors can make multiple things to profit a company. These advantages can hold positive and negative results. Stock va lue, bonus pay for directors and etc. are merely on one side of the equation. The other side is more harmful because being detected for fraud will diminish in value of stock, loss of repute for company and direction, and trail for director. â€Å" If net incomes direction is considered unethical by fiscal statement users, so directors ‘ and companies ‘ reputes may endure and companies ‘ credibleness in the fiscal markets may be damaged † ( Kaplan,2001 ) . Kaplan ‘s probe showed that it is hard to make up one's mind if net incomes direction is unethical because we have to look at each instance from assorted position whether it was knowing or non. I inferred that company will ever seek to maximise its net income because it is the whole intent of a map of a company and we have to specify really particular and inside informations regulations to forestall those patterns. By doing clear criterions, comptrollers are able to cut down unethical behaviour to min imum. However, it will ever be something new and something that accounting has non defined yet. In concern everybody needs to happen a balance. I see a demand for schools to learn future hearers and directors about moralss and set up diligent penalties for corrupt comptrollers and supply good audited policies for organisation in concern universes. Many bookmans say that net incomes direction is an issue and a big part of their surveies focuses on the causes, effects and sensing of this topic. Relevant fact in research workers surveies is that defect in net incomes direction is non easy to observe. For sensing hearers use assorted techniques, which are non perfect and normally are miss specified. As I mentioned before accumulations are the most common methods that comptrollers use. It is because ; this method is ready to hand and more flexible than other ( like altering LIFO and FIFO ) . One of the most recognizable techniques is to â€Å" insulate the ‘discretionary ‘ part of the accrual constituent of net incomes † . This technique is really common but still it consists of a deficiency of power because of hapless ability to insulate specific accumulations, which has an unspecified correlativity between variables. Many alternate techniques have been found in recent old ages but they have little betterment ov er this chief method. One of them has a intent for placing discretional accumulations by Dechow and Dichev, 2002. Another method is fiting processs, which helps with misspecification but it is utile merely it matches relevant process with accurate variable. The whole intent of happening work method for sensing net incomes direction is use in accumulations, hearers will confront troubles in sensing of frauds in fiscal statements until they do non happen perfect theoretical account to utilize.Decision: start here delightMany accounting dirts shows importance of believable fiscal coverage. Net incomes direction is really accessible and common in concern in Twenty-one century. Many times when person negotiations about direction net incomes people think that it is something incorrect and negative but it can be really positive and legal. Management net incomes is a tool which aid comptrollers to demo company ‘s fiscal status in favourable manner. Law of accounting modulate many regu lations and state how to construe fiscal jurisprudence. Of class comptrollers have many option to pull strings and smooth their income. However, size of the house has positive impact on net incomes direction because large companies have strong internal control system and good define mechanisms. They besides corporate with CPA houses which they care about their reputes. These elements have decrease chance of earrings direction nevertheless the big companies can besides confront more force per unit area for positive studies. They have wider scope of histories, more bargaining power and stronger power to pull strings net incomes. Surely, motivations are the cardinal elements for net incomes direction. They explain most of directors behavior. Motivations see merely two picks. They are either favourable or no favourable for organisation. I would add something in this paragraph, assist me out my senior! Accounting alterations every twenty-four hours, directors face those alterations in processs every bit good. Government and fiscal organisation should look towards internal issues like audits instead than external factors. Accountants should set more force per unit area on audit because less audit attendings peers more deceitful net incomes direction in concern. Detection in net incomes direction is an of import issue as good and I hope I highlighted that job. It has many restriction and I think that research worker should work on more informations aggregation and less biased methods. In shutting, I recognize an ethical tradeoff throughout organisations. When one house does something rectify and the other sees chance to increases its net incomes even though it can be unethical. The job is that many companies do non look for the long position but short term net income which normally consequences in frauds and unethical behaviour. Net incomes direction is a really sophisticated and powerful tool used normally today.

The Failure Of Women s Consciousness - 2178 Words

The Failure of Women’s Consciousness Wakening -From The Sun Also Rises to The Weather Underground In The Sun Also Rises, Ernest Hemmingway created Lady Brett Ashley in the picture of the New Woman—attractive, uncontrolled and independent. Brett is regarded to be one of the many female characters that represents the rising women’s consciousness in the early twentieth century. It was indeed true that as the liberation movement progressed further, women got more involved in the society and started to participate in women’s rights battles. But it’s ignorant to conclude that women’s consciousness has fully been awakened in the twentieth century by simply looking at the preliminary success. The Weather Underground women portrayed in Bill†¦show more content†¦The New Woman sometimes purposely dressed themselves in masculine ways due to their rejection towards the fixed image of the proceeding Victorian era that females should keep long hair and wear tunic skirts to enhance their femininity. B rett decided the way she dressed herself: â€Å"She wore a slipover jersey sweater and a tweed skirt, and her hair was brushed back like a boy s† (Hemmingway 12). Nonetheless, Brett didn’t try to reject the feminine part of her body, she was described to be â€Å"built with curves like the hull of a racing yacht† (Hemmingway 12). The New Woman was no longer constrained by the housework so there were increasing appearances of women in places like cafes and bars. Brett got to decide where she wanted to spend her time and with whom she wanted to stay. When she showed up in the bar, not only did she dressed like a boy, she also behaved and spoke in masculine ways: â€Å"I’m going to have a drink† (Hemmingway 15). Besides, since the New Women were liberated from only being the housekeepers, they then had more freedom in the society. Just as Brett said, â€Å"we have our careers† (Hemingway 52). 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