Identity Defined Through Happiness

Happiness defined results from the possession of or attainment of what one considers good. It does not come from a set of circumstances that have occurred in our lives; instead it results from a set of attitudes and emotions that we feel. In today's world, how many of us can actually admit to having found true happiness? Not many. In George Saunder's book, â€Å"Civil War Land in Bad Decline,† specifically his story, â€Å"Bounty,† two groups of individuals, the Normals and the Flaweds, struggle in the pursuit for happiness. In their effort to achieving this, their personal identity is greatly compromised and therefore defined by their income or economical class. Satisfaction/happiness today, seems like a never-ending journey filled with false motivations to achieving it, such as freedom, money, love, or materialistic needs, and justified by futile hope and the degrading of others. As a result, we forget what we truly want and what truly makes us happy, and redefine our identities through what we think will make us happy. Hope is often futile when searching for happiness because we constantly expect more and want more therefore forgetting what truly makes us satisfied. The one and only thing that the Flaweds used as motivation for their struggles was hope. Saunders describes this hope when the father throws his children over the castle wall in hope for a better life for them. He states, â€Å"He threw us over to save us from death. He believed in people. He believed in the people on the other side of the wall† (p. 137). Because the father â€Å"believed in the people† his children ended up searching for happiness in all the wrong places and degraded themselves in order to survive. They were better off starving to death than living a life of slavery and humiliation. In this example, the father forgot that family was more important; even if it meant watching your children starve. Another source of justification used by us when searching for happiness is the technique of putting others down. The Normals had no other choice but to use the Flaweds as a means of achieving satisfaction. Such cruel treatment is portrayed to us by a slave buyer who states, â€Å"This regimen of daytime beatings and lonely nights will continue until such time as there is nothing remaining of you free will†¦ I will sell you and others of your ilk at tremendous markup† (p. 155-156). The slave buyer's position in society justifies to him that it is okay to give daily beatings to others in order to use them for your benefit which was the money and eventually in impressing a woman named Carlotta. Therefore, the slave buyer's false justification compromised his actions and redefined what happiness should be. What we assume will bring us happiness defines who we are. What the Normals thought would bring them satisfaction greatly varied from what the Flaweds described as happiness thus validating the great gap in such classes. The Flaweds wanted to escape their slavery; therefore happiness to them was freedom, which in their world could only be attained if one was a Normal. Saunders reveals Connie's struggle for happiness when he states, .. She fell for a Client, the Normal son of a transportation mogul†¦ then while touring with his parents, he saw her hunched over†¦ and that was that†¦ Connie's flaw is a slight, very slight, vestigial tail†¦ she went through a bad depression and tried to sand it off†¦ When she came out she was humiliated and refused to speak† (p. 96-97). To Connie, happiness meant falling in love with a Normal and being considered a Normal, and because she failed in doing so, she tried cutting her flaw off and ended up depressed and humiliated. What made her happy defined who she was, a person who couldn't appreciate or wear her flaw proudly. The Normals, however, defined their happiness in several different ways because they had the option available for them in doing so. To some Normals, happiness came from money, to some from love, and to a lot of others, materialistic matters. A perfect example of happiness through materialistic needs is the Normal family who make a living out of potatoes. The husband states, â€Å"If you want something nice, you've got to get it for yourself. I want a generator for my family. Lights at night. A fan in the summer. And I'm getting them! † (p. 133). The guy had nine kids and a wife and just kept himself busy and working to find his happiness in buying those things. The parents fail to take care of their children and value their family and put all that aside to buy nice things for themselves. Here, their identity is compromised and based on their materialistic needs. Happiness today is described by society as having a great job a nice car and an amazing wardrobe. However we fail to realize that this is not true happiness. The more we have does not equal the more happiness. At the end of â€Å"Bounty,† after Cole finds his sister and makes sure that she is okay, he continues to find something else to do in keeping him busy by joining the rebel group at the end. This is the scary truth that we face in our daily lives. We need to go to college, find a career that will grant us great money, and settle down. At the end we call this happiness. The more we have going for us in our lives, the more content we are. Think about plastic surgery. After fixing one flaw, we discover another, and until we fix all of them, we end up feeling â€Å"happy. † We fail to hold on to what is more important, such as health, family, and security, and cling to what society portrays to us should be happiness. In â€Å"Bounty,† Cole fails to realize from the very start that he was better off in Bountyland with his daily meals and sense of security. We must redefine what happiness is and by doing this, we create a new and better identity for ourselves.

Advance Paper 2

Centre Number Student Number CATHOLIC SECONDARY SCHOOLS ASSOCIATION OF NEW SOUTH WALES 2009 TRIAL HIGHER SCHOOL CERTIFICATE EXAMINATION English (Advanced) Paper 2 – Modules Morning Session Tuesday, 11 August 2009 Total marks – 60 Pages 2-4 General Instructions †¢ Reading time – 5 minutes †¢ Working time – 2 hours †¢ †¢ Write using blue or black pen Write your Centre Number and Student Number at the top of this page Attempt ONE question from Questions 3-7 Allow about 40 minutes for this section Pages 10-11 †¢ Attempt EITHER Question 1 OR Question 2 Allow about 40 minutes for this section Section III 20 marks †¢ Attempt EITHER Question 8 OR Question 9 †¢ Allow about 40 minutes for this section Disclaimer Every effort has been made to prepare these ‘Trial' Higher School Certificate Examinations in accordance with the Board of Studies documents, Principles for Setting HSC Examinations in a Standards-Referenced Framework (BOS Bulletin, Vol 8, No 9, Nov/Dec 1999), and Principles for Developing Marking Guidelines Examinations in a Standards Referenced Framework (BOS Bulletin, Vol 9, No 3, May 2000).No guarantee or warranty is made or implied that the ‘Trial' Examination papers mirror in every respect the actual HSC Examination question paper in any or all courses to be examined. These papers do not constitute ‘advice' nor can they be construed as authoritative interpretations of Board of Studies intentions. The CSSA accepts no liability for any reliance use or purpose related to these ‘Trial' question papers. Advice on HSC examination issues is only to be obtained from the NSW Board of Studies. 5400-1Section I – Module A: Comparative Study of Texts and Context 20 marks Attempt either Question 1 or Question 2 Allow about 40 minutes for this section Answer the question in a SEPARATE writing booklet. In your answer you will be assessed on how well you: †¢ demonstrate unders tanding of the meanings of a pair of texts when considered together †¢ evaluate the relationships between texts and contexts †¢ organise, develop and express ideas using language appropriate to audience, purpose and form Question 1 – Elective 1: Exploring Connections (20 marks) To what extent are texts enriched through their connection with other texts?Respond to this question in relation to the pair of prescribed texts that you have studied. The prescribed texts are: †¢ Shakespearean Drama and Film – William Shakespeare, King Richard III AND – Al Pacino, Lookingfor Richard †¢ Prose Fiction and Poetry – Patrick White, The Aunt's Story AND – Rosemary Dobson, Selected Poems * Young Girl at a Window * Chance Met * Landscape in Italy * Azay-Le-Rideau * The Rape of Europa * Romantic * Primitive Painters Question 1 continues on page 3Question 1 (continued) †¢ Prose Fiction and Nonfiction * Jane Austen, Pride and Prejudice AND * F ay Weldon, Letters to Alice on First Reading Jane Austen †¢ Poetry and Drama * * * * * * * * * * John Donne, Selected Poetry Death be not proud This is my playes last scene At the round earths imagin ‘d corners blow If poisonous minerals Hymne to God my God, in my sicknesse A Valediction: forbidding mourning The Apparition TheRelique The Sunne Rising AND * Margaret Edson, W;t End of Question 1In your answer you will be assessed on how well you: †¢ demonstrate understanding of the meanings of a pair of texts when considered together †¢ evaluate the relationships between texts and contexts †¢ organise, develop and express ideas using language appropriate to audience, purpose and form Question 2 – Elective 2: Texts in Time (20 marks) Compare the ways in which texts offer insights into the human experience. Respond to this statement in relation to the pair of prescribed texts that you have studied.The prescribed texts are: †¢ Prose Fiction and Film – Mary Shelley, Frankenstein AND – Ridley Scott, Blade Runner (Director's Cut) †¢ Prose Fiction and Poetry – F Scott Fitzgerald, The Great Gatsby AND – Elizabeth Barrett Browning, Aurora Leigh and Other Poems – Sonnets I, XIII, XIV, XXI, XXII, XXVIII, XXXII, XLIII †¢ Drama and Nonfiction – Edward Albee, Who's Afraid of Virginia Woolf AND – Virginia Woolf, A Room of One's Own Section II – Module B: Critical Study of Texts 0 marks Attempt ONE question from Questions 3-7 Allow about 40 minutes for this section Answer the question in a SEPARATE writing booklet. In your answer you will be assessed on how well you: †¢ demonstrate an informed understanding of the ideas expressed in the text †¢ evaluate the text's language, content and construction †¢ organise, develop and express ideas using language appropriate to audience, purpose and form Question 3 – Shakespearean Drama (20 marks) How is your person al response to Hamlet shaped by the interaction of characters in the play? William Shakespeare, HamletQuestion 4 – Prose Fiction (20 marks) (a) How is your personal response to In the Skin of a Lion shaped by the interaction of characters in the novel? Michael Ondaatje, In the Skin of a Lion OR (b) How is your personal response to Cloudstreet shaped by the interaction of characters in the novel? — Tim Winton, Cloudstreet OR (c) How is your personal response to Sixty Lights shaped by the interaction of characters in the novel? Gail Jones, Sixty Lights OR (d) How is your personal response to Jane Eyre shaped by the interaction of characters in the novel?Charlotte Bronte, Jane Eyre Please turn over In your answer you will be assessed on how well you: †¢ demonstrate an informed understanding of the ideas expressed in the text †¢ evaluate the text's language, content and construction †¢ organise, develop and express ideas using language appropriate to audienc e, purpose and form Question 5 – Drama or Film (20 marks) (a) How is your personal response to A Doll's House shaped by the interaction of characters in the play? Henrik Ibsen, A Doll's House OR b) How is your personal response to Citizen Kane shaped by the interaction of characters in the film? Orson Welles, Citizen Kane Question 6 – Poetry (20 marks) (a) How is your personal response to the poetry of Yeats shaped by a perception of voice in the poems? In your answer, refer to THREE of the poems set for study. The prescribed poems are: William Butler Yeats, WB Yeats: Poems selected by Seamus Heaney * An Irish Airman * When You Are Old * Among School Children * The Wild Swans at Coole * Leda and the Swan * The Second Coming * Easter 1916OR Question 6 continues on page 7 6 Question 6 (continued) (b) How is your personal response to the poetry of Harwood shaped by a perception of voice in the poems? In your answer, refer to THREE of the poems set for study. The prescribe d poems are: Gwen Harwood, Selected Poems * Father and Child (Parts I & II) * The Violets * At Mornington * A Valediction * Triste Triste * The Sharpness of Death * Mother Who Gave me Life OR (c) How is your personal response to the poetry of Slessor shaped by a perception of voice in the poems?In your answer, refer to THREE of the poems set for study. The prescribed poems are: Kenneth Slessor, Selected Poems * Out of Time * Five Bells * Sleep * Five Visions of Captain Cook * Sensuality * Elegy in a Botanical Garden * Beach Burial End of Question 6 In your answer you will be assessed on how well you: †¢ demonstrate an informed understanding of the ideas expressed in the text †¢ evaluate the text's language, content and construction †¢ organise, develop and express ideas using language appropriate to audience, purpose and formQuestion 7 – Nonfiction (20 marks) (a) How is your personal response to Orwell's essays shaped by a perception of voice in these texts? In your answer, refer to THREE of the essays set for study. * George Orwell, George Orwell: Essays The prescribed essays are: * Why I Write * Notes on Nationalism * Good Bad Books * The Sporting Spirit * Politics and the English Language * Writers and Leviathan OR (b) How is your personal response to speeches shaped by a perception of the passion of the speaker?In your answer, refer to THREE of the speeches set for study * Speeches The prescribed speeches are: * Margaret Atwood – Spotty-Handed Villainesses, 1994 * Paul Keating – Funeral Service of the Unknown Australian Soldier, 1993 * Noel Pearson -An Australian History for Us All, 1996 * Aung San Suu Kyi – Keynote Address at the Beijing World Conference on Women, 1995 * Faith Bandler -Faith, Hope and Reconciliation, 1999 * Deane, William – It is Still Winter at Home, 1999 * Anwar Sadat – Speech to the Israeli Knesset, 1977 BLANK PAGE Please turn overSection III – Module C: Representation and Text 20 marks Attempt ONE question from Questions 8-9 Allow about 40 minutes for this section Answer the question in a SEPARATE writing booklet. In your answer you will be assessed on how well you: †¢ demonstrate understanding of and evaluate the relationship between representation and meaning †¢ organise, develop and express ideas using language appropriate to audience, purpose and form Question 8 – Elective 1: Conflicting Perspectives (20 marks) You are speaking to an audience of your peers.Compose a speech in which you demonstrate how your understanding of conflicting perspectives is shaped by the construction of the texts. In your response, refer to your prescribed text and TWO texts of your own choosing. The prescribed texts are: †¢ †¢ †¢ Shakespearean Drama Prose Fiction Drama or Film – William Shakespeare, Julius Caesar – David Guterson, Snow Falling on Cedars – Peter Whelan, The Herbal Bed OR — Barry Levinson, Wag the Dog †¢ Poetry – Ted Hughes, Birthday Letters * Fulbright Scholars * The Shot * The Minotaur * Sam * Your Paris * Red —Geoffrey Robertson, The Justice Game * The Trials ofOz * Michael X on Death Row * ‘The Romans in Britain' * The Prisoner of Venda Nonfiction * Show Trials * Diana in the Dock: Does Privacy Matter? * Afterword: The Justice Game 10 Question 9 – Elective 2: History and Memory (20 marks) You are speaking to an audience of your peers. Compose a speech in which you demonstrate how your understanding of the interplay between history and memory is shaped by the construction of the texts. In your response, refer to your prescribed text and TWO texts of your own choosing.The prescribed texts are: †¢ Prose Fiction – Maxine Hong Kingston, The Woman Warrior: Memoirs, of a Girlhood Among Ghosts OR – Peter Carey, The True History of the Kelly Gang †¢ †¢ Film Poetry – Stephen Frears, The Queen – Denise Le vertov, Selected Poems * Ways of Conquest * Don't You Hear That Whistle Blowin'†¦ * In Thai Binh (Peace) Province * A Time Past * Libation * A Letter to Marek About a Photograph * The Pilots †¢ Nonfiction or Multimedia – Mark Raphael Baker, The Fiftieth Gate OR Smithsonian National Museum of American History September 11 website End of paper 11 EXAMINERS Pamela Nutt (Convenor) Catherine Anderson Tanya Appleby Nicole Archard Darren Barker Lorna Ciesiolka Marian Henry Katherina Lathouras Alistair Symons PLC Sydney, Croydon St Patrick's College, Strathfield Tara Anglican School for Girls, Nth Parramatta Kincoppal-Rose Bay, School of the Sacred Heart OLMC, Parramatta Educational Consultant Marist College, Pagewood Knox Grammar School, Wahroonga Mount St Joseph, Milperra 12

Explain the processes involved in a space shuttles flight path Essay

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Comparative Law and Globalization Essay Example | Topics and Well Written Essays - 2500 words

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BUS 171A Project 2 Essay Example | Topics and Well Written Essays - 250 words

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Carminal justice Essay Example | Topics and Well Written Essays - 1250 words

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Illinois Employers Essay Example for Free

Illinois Employers Essay The Illinois WARN reduces the number of employees required for an employer’s notification, which should be done 60 days advance, in case of layoffs or closing. It reduces from 100 (as set by the federal WARN) to not less than 75 full-time employees who has a combined working time of 4,000 hours or more per week. Also, 33% and at least 25 full-time employees or at least 250 full-time employees are required for mass lay offs which is half the requirement of the federal WARN. Other government officials must also be informed in case of reallocation. Noncompliance with the Act can be brought in the federal court by the concerned employees. COMMENT 1: Indeed, theses laws will have good impact in the community and may also decrease the unemployment rate. However, it will also trigger a fear on the side of the employer. Upon receiving a notice 60 days before the closing or lay off, the employees will surely look for a job. There, they may be times when the employees will leave their job even before the closing period once they find a new job. However, notification in such cases (closing or lay off and reallocation) will surely benefit the community will surely benefit the community as a whole for unemployment is sure to decrease. WARN really secures the employees interest by taking away the fear of being fired all of a sudden. Thus, employees will really feel secure as long WARN is in place since there is a law that protects their interest and work security. They are also more secure because noncompliance to the laws imposed by WARN can be brought to the federal court in which employers can be required to pay for the 60 days of non-notification. ESSAY 2 Almost all members of the community will be affected by the decision especially the smokers or costumers as well as the tobacco growers, manufacturers and the stores. The store has no obligation to not hurt tourism since every business is free to offer what product or services that they want provided that they didn’t violate the law. Neda does not set aside business ethics since even business ethics does not impose compulsory selling of tobacco. It is more like being responsible to the community since they aim to prevent lawsuits and criminal penalties due to unavoidable selling of tobacco to minors. COMMENT 1: Smokers and non-smokers are the ones that are truly affected by the decision to ban tobacco selling within the community. Neda does have the right to sell whatever she see fit thus, business ethics was not violated. Neda also have no responsibility on the tourism industry since what the decision she had made was meant for her own store only and not for the whole community. It just so happen that more and more agreed to her decision. However, there are times that business and personal ethics does not go hand in hand. There are times that in order to protect your personal ethics, you must violated business ethics and vice versa. Personal ethics is not a requirement of business ethics although most of the time, personally ethical are also business ethical. COMMENT 2: The stake holders that are mentioned are indeed the affected people by the decision. However, the most affected remains the consumers of the product, the smokers. They are the most affected because they are the ones that really depend on the use of the product. Regarding Neda’s decision, it is also right to say that both personal and business ethics had been taken for consideration. Another proof that showed that business ethics was also considered is that Neda protected not only the citizens but as well as the workers who are legally punished for selling tobacco on minors. It is also the concern of business ethics to ensure that their employees are doing legal jobs. Also, rather than decrease in tourism, the decision may also serve as a ground to increase tourism because of the good image that the community is able to portray. The tourists do not visit the community to smoke in the first place. It is also natural there are people that will accommodate those smokers who are suffering from the decision. Reference Craft, M. Diljohn, J. (2005). New Illinois WARN Act Imposes Additional Requirements on Illinois Employers. Retrieved July 19, 2008 from http://library.findlaw. com/2005/Mar/10/163974. html Employment and Training Administration United States Department of Labor. (No Date). Workers Guide to Advance Notice of Closing and Layoffs. Retrieved July 19, 2008 from http://www. doleta. gov/layoff/pdf/WorkerWARN2003. pdf. Federwisch, A. (June 2006). Assessing for Ethics. Retrieved July 19, 2008 from http://www. scu. edu/ethics/practicing/focusareas/business/assessing. html. White, Maj Gen Jerry. (1996). Personal Ethics Versus Professional Ethics. Retrieved July 19, 2008 from http://www. airpower. maxwell. af. mil/airchronicles/apj/apj96/sum96/white. html.

English Literature Essay Example for Free

English Literature Essay On my personal perception, â€Å"art† is composition of own personal – views, beliefs, and felling. Moreover, my representation of â€Å"art† can be in from of – painting, photography, sculpture and music, which are all composed through inspirations and personal characteristics. Personally I am an art fanatic, which I have deeper appreciation on various art pieces like – painting and photography. Furthermore, art for me is an outlet in which a person or an artist releases his or her inner – desire, characteristics, which is known as normally, comes out with art masterpiece. Also, my personal perception on â€Å"art work† is a representation of the present situation or current feelings of the artist in which he or she releases in an artistic way. Also, my own personal view on â€Å"art work† is that it represents not just the current situation or feelings of the artist rather it is as well a reflection of the artist himself. Personally speaking, â€Å"art work† will be more effective as a representation of a certain situation or feelings as a way to transmit a message if the piece is realistically done or composed. On the other hand, â€Å"Gustave Courbet† as an artist is the perfect model of a great â€Å"artist of realism†. With his unquestionable excellence of realism in all of his art works, the native French artist Gustave Courbet was considered to be the most influential realist artist, which had released major art works of realism that received large number of appraisal from both ancient and contemporary artist world wide. At present time it is considered that Gustave Courbet was consider as one of the major artist who had influence the artist through his art works and his profound views to realism. Moreover, one of the most fantastic work of art Gustave Courbet had composed is his representation of â€Å"The Desperate Man†. This painting of Gustave Courbet â€Å"The Desperate Man† was released way back 1844 – 45, which is no doubt wonderful work of art. (The Metropolitan Museum of Art) My own personal thoughts on the painting â€Å"The Desperate Man† is that it is a representation of the artist himself Gustve Courbet. As and artist Gustave Courbet had been through a lot of difficulties and challenges before he had reach the success for his art work. My own personal thoughts about his painting â€Å"The Desperate Man† is that Gustave Courbet is experiencing desperation or dilemma in his personal life on the moment he was composing the painting. Furthermore, my thoughts on painting â€Å"The Desperate Man† is that the man in the painting is really in desperation in which he was willing to do anything satisfy or overcome his frustration. Also, my thoughts on the painting is a representation of a man who is having a serious dilemma in his life in which he is asking for some help to handle and overcome his desperation. On the other hand, my personal thoughts on the painting â€Å"The Desperate Man† by Gustave Courbet had vary by the time I saw the painting in real life. With the personal encounter on the painting my thoughts had changed in which I can see person in the painting as a man who was asking or begging for help. Moreover, when I personally saw the painting in real life my personal thought is that The Desperate Man† is a representation of a hopeless guy who tries to survive in his dilemma in which at the certain point the painting mirrors his shout for help to enlighten his dark situation. Also, my thoughts on the painting had changed when I saw the art work personally that I thought the man is verge losing hope to resolve his dilemma, which the painting represents the aspiration of the man to see light out of his dilemma. On the other hand, my personal analysis on the painting â€Å"The Desperate Man† is that Gustave Courbet as an artist represented a realistic situation of a desperate man in which painting definitely transmits the message of the current situation and feelings of the man. Furthermore, my personal analysis on the painting â€Å"The Desperate Man† is that it defines the profound perception or views of â€Å"Gustave Courbet† on realism. Works Cited The Metropolitan Museum of Art (2008), Gustave Courbet: Retrieved April 30, 2008 from http://www. metmuseum. org/special/gustave_courbet/more. asp

Change Management at British Airways (BA)

Change Management at British Airways (BA) This report identifies the Leadership Theory and The Change Management with its impact on British Airways. It clearly outlines the external and internal factors which the new Chief Executive, Willie Walsh, has to consider in order to successfully drive the company forward. In this report different change models are explained as well as the reasons for the change. Leadership Theory: Leadership is actually a process of social influence for the accomplishment of a common task in which one person enlist the aid and support of others. Alan Keith of Genentech states that, Leadership is ultimately about creating a way for people to contribute to making something extraordinary happen. According to Ken SKC Ogbonnia, effective leadership is the ability to successfully integrate and maximize available resources within the internal and external environment for the attainment of organizational or societal goals. All above leadership definition and scholars views about leadership interpret that leadership is a unique quality which works in uniting different people on the same point and plate form to win the certain goals and objects. Different theories including power, vision and values, behaviour traits, charisma and situational interaction, intelligence were evolved by the students of leadership. For centuries the search for the characteristics of leaders has been in progress. The early detection of significance of the leadership was the basis of this search and the theory that leadership is embedded in the characteristics that few individual seize. This thought that leadership is based on individual characteristics is called Trait Theory of Leadership This view subjugated experimental and theoretical work in leadership for centuries. Between 1940-1950 reviews of these studies provoked researchers to consider different view for the definition of leadership. There are various models for the theories of leadership. MODEL 1: This model comprises of three effective styles of leadership: Authoritarian leadership style: This style gives the criteria of leadership style in which the working environment is managed by the leader using the strong directives, instructions and controlling actions by enforcing the rules. Democratic leadership style: It is very important style through which leaders take such actions which are collective, interactive and responsive. Laissez-faire leadership style: Let the things and tasks be done by the followers as they want is the essence of this style. The leaders give liberties but no guidance and framework to the followers to perform actions and accomplish the task themselves. MODEL 2: This model bears the great characteristics, the task versus interpersonal. INTEPERSONAL -ORIENTED STYLE OF LEADERSHIP: According to Clark, Donald, 2005, there are certain characteristics of this style of leadership. It offers the style of leadership that gives the opportunity to the leaders to ask the followers for opinions and suggestions and motivate the followers. The leaders give much priority to the thoughts, ideas, and the feelings of the followers. In this style the leaders give liberties of free communications. They have good listening skills and not much oral communication TASK- ORIENTED STYLE OF LEADERSHIP: According to YUKL.G, 2002, the task oriented style of leadership has certain characteristics: In this style, the leaders distribute information. The leaders do not pay attention to the ideas, thoughts and the feelings of others. The rigid sort of communication is exercised. Related to performance, the demands are made by the leaders. In this style written communication works. Model 3: There are four important theories of leadership in this model that are acted upon by any organization to update the business and for extensive management decisions. Michigan leadership studies. Ohio state leadership. McGregors theory X Y Blake and Macaneses leadership study. Importance of leadership skills in 21st Century The leaders of the 21st century are finding it hard to manage the progressively more multi faceted and constantly fast paced nature of the businesses. Engrossed in the unpredictable markets, leadership failures continue to rise even among highly eminent CEOs. Leaders have always developed their skills through, training courses, seminars and coaching-and attaining 21st century leadership skills are no different. In business management, leadership plays a successful role in identifying strengths and weaknesses of an organization and utilize them efficiently to accomplish the goals and objectives set by the organization. Other than decision making, leader has to encourage and lead his team on the road to success. 21st century leaders have many roles to perform due to changing trends in markets, cajole organizations, numerous stakeholders and splited job where they persistently face tradeoffs in focus, energy and time. With a new set of leadership qualities a blended 21st century leadership style is rising: Their leadership style matching to a complex, fast-moving technology based business Skilled in oral communication is a key element of good customer service Articulating a convincing future vision Guiding different groups of people to deliver business goals Cutting unnecessary overheads today while building for tomorrow. Bringing new perspectives and confronts threats without being overloaded Searching for new solutions outside conventional areas Open-minded and inquisitive about their environment To take advantage of new market opportunities organizes the company Works across boundaries and view business as a networks for communities To maximise sustainable growth uses partnerships and collaboration Have the ability to identify and define problems, invent and implement solutions, and trail and assess results. Another key to success is good personal management, self motivation, and career development skills are critical. Irrespective of whether a company is running with ten people or with ten departments the importance of leadership is obligatory. These leadership skills play a vital role in increasing the competence of the available resources and achieving the set goals of an organization. Organizational Change Management: Change management is defined as, to prepare, commence, recognize, organize, and stabilize change processes on both, corporate and personal level There are two types of changes: 1. Organizational Change: It is more steady and evolutionary approach and is based on the hypothesis that it is possible to ally company objectives with the individual employees objectives. This is rarely possible in actual practice 2. Reengineering Change: Known as business transformation or corporate transformation. It is the more fundamental form of change management, since it challenges all elements of processes or structures that have evolved over time. CHANGE MODEL: Bechard and Lewin introduced the most famous and important change model in 1951 and 1969. In 1980 Quinn and Lewian further explained this task. LEWIN: According to Lewin 1951, the introductory methods to manage the change are as follows: Unfreezing, existing attitudes are supported by the change in the present equilibrium. New responses can be developed according to new information. Refreezing, by introducing new responses in the personality concerns, can stabilize the change. THE FIELD FORCE ANALYSIS is the only methodology observes change suggested by Lewin that involves: The transition to the future state is affected analysing the driving forces. The differentiation between driving and restraining forces is necessary. Measures should be taken to give rise to critical driving forces and diminish critical restraining force (Martin, 2006). In order to conclude the need and capability of Organizational change management should begin with the identification of the current circumstances, deep understanding about leadership skills, group dynamics, and creative marketing. RESISTANCE TO CHANGE: May be external or internal. EXTERNAL: External resistance defiantly affects the process of change. The cultural, social and political environment all resist to change. Effective Communications with various stakeholders explaining them the reasons for the change (why?), the benefits of successful implementation (what is in it for us, and you) as well as the details of the change (when? where? who is involved? how much will it cost? etc). INTERNAL: At the time of implementation of change, organization can face some resistances to change internally from the workers like: Lack of knowledge Deficiencies in training Fears to lose something. Absence of trust. Communication problems. Normally, people perceive change processes in seven typical stages. Introduction: This report reviews the understanding of the concept of Organizational Change and its long term effect on the organization with regard to changes brought in British Airways British Airways is the fourth largest and one of the fastest growing airlines in the world. Leadership qualities and its unique culture helped in the growth of the company. Chief executive Bob Ayling, brought changes in the company without its employees support. At the time when BA was making record profit he thought change was necessary as some long term decision were to be made. He brought the change by outsourcing departments like engineering, information technology and maintenance to developing countries and by raising the morale of the staff by introducing training programmes and establishing hotel for the staff at Heathrow airport. Our aim is to be benefiting the customers, employees and shareholders, and to fulfil our commitments to the society. (http://www.guardian.co.uk). Background of British Airways British Airways aims in bringing people together by taking them wherever they want to go. This apply not only to the 36 million passengers that travel with them but also to their employees.Inspite of having challenges over the past few years the company is very competitive travel industry. They believe that they have firm strategy which keeps them moving forward. Based in London at Heathrow Airport British Airways PLC is the leading intercontinental airline in the world. Being UKs sole network carrier globally it serves 95 million people a year approximately to 550 destinations in 97 countries using about 1000 planes and 441 airports. British Airways feels proud in providing full range of services to their customers whether they are in air or on ground. British Airways A Snap shot 1916: Establishment of Predecessor Aircraft Transport Travel Ltd. 1919: Worlds first scheduled international air service was inaugurated 1933: Establishment of service to India and Singapore. 1935: The merger of three smaller airline companies forms the basis of British Airways. 1939: British Overseas Airways Corporation (BOAC) was formed by the union of British Airways and Imperial Airways and also nationalized. 1949: BOAC imbibe British South American Airways (BSAA) 1958: Successful completion of first jet trans-Atlantic service. 1962: Supersonic transport (SST) is build by BOAC and Air France agreement to commit funds. 1967: Second around-the-world route is established by BOAC. 1974:Company is restructured under the British Airways name 1976: The first SST Concordes service was inaugurated simultaneously by British Airways and Air France. 1987: Privatization of British Airways. 1987: British Airways buys British Caledonian (BCal). 1988: Marketing alliance of British Airways with United Airlines that two years later collapses. 1992: 44 % of USAir Inc is purchases by British Airways. 1998: Between British Airways, Cathay Pacific, Canadian Airlines, Qantas and American Airlines One world global alliance is launched -a group that grows to eight members. 2000: Opening of British Airways London Eye observation wheel; in its first year of operation 3 million people ride the wheel. 2006 and 2007 award of the year for SKYTRAX and OAG airline. 2007 award of best airline based in Western Europe. 2007 best trans-Atlantic airline award. 14-03-2008 at a cost of 403 billion pound Heathrow terminal 5 was opened to be used exclusively by BA. Additional Details Public Company Frequent Flyer Programme: Executive Club Premier (Invitation) Key People: Willie Walsh (CEO) Tense Relationships :Virgin Atlantic, Formed 1984 Employees: 65,157 Sales: Â £9.278 billion (US $13.151 billion) (2001) Stock Exchanges: London New York Frankfurt Munich Ticker Symbol: BAY (London); BAB (New York) NAIC: 481111 Scheduled Passenger Air Transportation; 481112 Scheduled Freight Air Transportation; 56152 Tour Operators Changes in British Airways: To improve the future of the organization and reputation against the competitors British Airways chairman and board of directors decided to downsize the organization. The changes were totally revolutionary and dominantly strategic. Vast resistance was faced by British airways from department of labour and development, local and environmental NGO and unions both internally and externally against these changes. As BA marketing value changed at 15% due to fierce competition with other international airlines they had huge pressure to bring this change. The change started in 2005 by changing its top management and appointing Willie Wash as CEO. The main focus to change is followed: Reduction in cabin crew Internal and external change. Financial losses. Drop in profit. Increased Competition. Loss of Market Share. Technological Development. Cultural change. Vision of change The vision of British Airways is One Destination seeks to ensure our customers fly confident that, together, we are acting responsibly to take care of the world we live in. Mission to change In its words: British Airways is aiming to set new industry standards in customer service and innovation, deliver the best financial performance and evolve from being an airline to a world travel business with the flexibility to stretch its brand in new business areas. (http://www.britishairways.com) Objectives of change To face the global economic and market environment give new ideas and innovation to the individuals so that they are competitive. Changing internal and external culture of the organization Offer good services to the passengers Introduction of the continental food. According to market conditions introduction of new technology and packaging. To have profound effect on the character and personality of the BA individuals give them comprehensive knowledge of managerial and technological skills. To increase the productivity of the units fabricate leadership qualities in individuals. Creating a positive and dynamic learning environment to bring a paradigm shift. The hub for the introduction of MBA programme by BA was that the knowledge and training should be thoroughly applied within the organization and future growth and development of the employees should be related to this training. Strengths of Change in British Airways: Before change a clear and set objectives are there. Specific issues and problems were focused in planning and involvement. Before introduction of new technology collection of data and marketing survey was done. Every employee got incentive in the shape of Golden handshake and transfer in other units by downsizing strategy. According to market demand introduction of new technology. Weaknesses of Change in British Airways Identification of the problems that were surfacing in the organization. In some areas lack of policy direction. Need of cross functional communication Long distance between communication chain like the decision-making unit and the primary sources of information. Senior executives were over worked Power structure was weak. Top management was difficult to reach. Decentralized structure Lack of sufficient training. SWOT Analysis of BA: (S)trengths: Well-established brand name British Airways gained loyalty and trust from the customers. With strong international alliances BA has a global geographic exposure with excellent communication. BA took full advantage of technological development through innovative culture e.g. online sales, drive thru check in. Purchase of the new fleet and the appropriate aircrafts to make travelling comfortable for the passengers gave BA advantage over their competitors. (W)eaknesses: Soaring debts are still BA main concern. Events like 2001 Iraq war and 2005 terrorist attacks had negative effect on BA due to its reliance on the international air travel and this threat still persists. Job cuts may have negative effect on the BA as previous experience with the cost -cutting exercise resulted in understaffing and 2004-2005 industrial actions. Exposure of the rule that adult male passenger cannot sit next to the child led to sex discrimination allegation against BA. Unions threatening to go on strike against downsizing. BA was declared by AEA as the worst airline for lost and delayed baggage due to clogging of belt carrying bags and malfunction of baggage handling system. Worst airline for the arrival and departures of the short and medium haul flights. In 2007 Heathrow as voted worlds least favourable airport as it being overcrowded and subject to delay. Shortage of the staff car park space due to non availability of space Delays in getting to work due to long queues for security check up. (O)pportunities BAs online customer base expanded further by the growth of internet worldwide. As customers expectations are raising value added and innovative flight services will attract more customers. Opening in 2020 of a third short runway and sixth terminal will benefit BA and make Heathrow a global gateway. (T)hreats BA market share is under threat from the low cost airlines which continuously enjoy strong growth and power in the market. Fluctuations and continuing growth of the fuel prices pose another threat to BA. Customers are still vigilant of the threat of repeated terrorist attacks. More companies are focusing on high quality in their strategy plan which increases competition in low cost airline market. Conclusion: Organizations decision making both informing and enabling strategic direction should be fully incorporated in the Change management approach. Organizations history, readiness, and capacity to change forms the realistic review for the management change. British Airways is one of the leading international airlines in the world. The organizational Change brought by the British Airways were effective not only in introducing modern technology but also improved the performance of the airline. To defeat the competitors BA introduced different options for its customers and tried to stabilize its position in the airline market. By encouraging its employees through different incentives tried to improve their skills and knowledge which is beneficial not only for them but also for the organization.

Similarities Between Aristophanes Lysistrata and Euripides Medea Ess

Similarities Between Aristophanes' Lysistrata and Euripides' Medea The poetic tone of Aristophanes' Lysistrata differs greatly from the poetic tone of the Greek tragedies we have read in class. However, after analyzing this Greek comedy, it seems to share some of the main characteristics of Euripides' Medea. Within these plays, we meet shrewd, powerful masculine women who use the art of manipulation to get what they want from others and to accomplish their goals. This theme of manipulation is employed through various means and techniques. The women of these plays also seem to contradict the stereotypical woman and have characteristics similar to the Homeric Greek warrior. In the opening scene of the Medea, the nurse tells the audience of Medea's sorrow. Although Medea has done everything possible to please Jason including committing crimes in his behalf, Jason leaves her and decides to wed the daughter of Creon, the king of Corinth. Though Jason is able to manipulate Medea in the beginning, his powers of manipulation are no match for Medea. Jason also tries to rationalize his actions by claiming that his sole purpose in marrying Creon's daughter is to better the lives of Medea and their children. However, after Medea is full of rage, it is impossible for Jason to manipulate her any further. Throughout the rest of the play, we see several examples of her excellent manipulative skills. When Medea admits to her murderous intentions to the women of Corinth, she is able to convince them to keep silent about it. She pleads to them using their feministic views to her advantage. When Aegus, the king of Greece arrives in Corinth, she manipulates him to offers her refuge from her enemies in return for a cure for his in... ...nd coaching them, but never physically joining them in their demonstration against the war. Although Lysistrata is manipulative, her character is more likeable than Medea's character. Lysistrata is not vengeful when carrying out these plans. Although Lysistrata does gain much power when she organized this movement, her intention is not selfish. Lysistrata manipulates these men and women for, what she believes is a greater good, peace. Also, Medea is feared and deemed powerful because of her passionate rages, while Lysistrata's power comes from her ability to remain strong and composed throughout the play. They are both shrewd characters who undermine the stereotypical subservient female. While Lysistrata serves as a great leader and earns the respect of many men and Medea gains power by cruel means, both use manipulative tactics to accomplish their goals.

A Feminist in Action in The Yellow Wallpaper -- Charlotte Perkins Gilm

   "The Yellow Wallpaper," by Charlotte Perkins Gilman, depicts a woman in isolation, struggling to cope with mental illness, which has been diagnosed by her husband, a physician.     Going beyond this surface level, the reader sees the narrator as a developing feminist, struggling with the societal values of the time.   As a woman writer in the late nineteenth century, Gilman herself felt the adverse effects of the male-centric society, and consequently, placed many allusions to her own personal struggles as a feminist in her writing.   Throughout the story, the narrator undergoes a psychological journey that correlates with the advancement of her mental condition.   The restrictions which society places on her as a woman have a worsening effect on her until illness progresses into hysteria.   The narrator makes comments and observations that demonstrate her will to overcome the oppression of the male dominant society.   The conflict between her views and those of the soc iety can be seen in the way she interacts physically, mentally, and emotionally with the three most prominent aspects of her life:   her husband, John, the yellow wallpaper in her room, and her illness, "temporary nervous depression."   In the end, her illness becomes a method of coping with the injustices forced upon her as a woman.   As the reader delves into the narrative, a progression can be seen from the normality the narrator displays early in the passage, to the insanity she demonstrates near the conclusion. As the story begins, the narrator's compliance with her role as a submissive woman is easily seen.   She states, "John laughs at me, but one expects that in marriage" (Gilman 577).   These words clearly illustrate the male's position of power in a marriage t... ..., Gilman acknowledges the fact that much work is needed to overcome the years of injustice.   Through the concluding scenes where the narrator goes into her mental illness rebellion, Gilman encourages women to do what they can to stand up for themselves.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Works Cited Mahin, Michael J.   The Awakening and The Yellow Wallpaper:   "An Intertextual  Comparison of the "Conventional" Connotations of Marriage and Propriety."   Domestic Goddesses (1999). Web. 29 June 2015. http://www.womenwriters.net/domesticgoddess/mahin.htm Gilbert, Sandra M. and Susan Gubar. â€Å"A Feminist Reading of ‘The Yellow Wallpaper’.† The Story and Its Writer. Ann Charters. Boston: Bedford/St. Martin’s, 2011. Print. Gilman, Charlotte Perkins.   "The Yellow Wallpaper."  Gutenberg.org   Web. 27 June 2015.  Ã‚  Ã‚   https://www.gutenberg.org/files/1952/1952-h/1952-h.htm   

Obsession of Perfection Essay

The relentless pursuit of human perfection has always been an intrinsic trait of human nature and science has been a mean to achieve it. This statement brings us to the main idea of Hawthorne’s short story â€Å"The Birth-mark.† It shows the story of a scientist who is obsessed with the removal of his wife’s birthmark, considering it a symbol of her human imperfection. â€Å"The Birth-mark† is possibly influenced by Hawthorne’s times where science began to gain knowledge about our world and was considerably glorified, through scientific experiment, humankind can discover, know, and do just about anything. As the narrator explains, â€Å"In those days when the comparatively recent discovery of electricity and other kindred mysteries of Nature seemed to open paths into the region of miracle, [†¦] in its depth and absorbing energy† (Hawthorne 209). The author’s story presents some critical issues about what it signifies to be human, how much science can tell us about the world, what happens when human beings attempt to subvert nature through science, and possibly more significantly, should we try to â€Å"play God† in this manner. â€Å"The Birth-mark† like other stories by Nathaniel Hawthorne provides us with moral allegories and much of the meaning is through Hawthorne’s use of symbolism that addresses the themes such as manipulation of science, humanity’s flaws, and obsession with perfection. Hawthorne uses an intriguing plot and unique characterization in order to teach lessons about the imperfectability of humans by examining at the misuse of science. Since Hawthorne is involved in the telling of a moral tale, it is appropriate to consider in this essay the ways â€Å"The Birth-mark† takes the moral to warn its readers about the dangers of science and obsession with perfection. Therefore, this essay will discuss the meaning of the more obvious lessons that Hawthorne’s short story â€Å"The Birth-mark† suggests, the imperfect nature of humankind, the limitations that science has, and the contentment that humans should have on what they already possess. The main character Aylmer, â€Å"a man of science ÃŒ ¶ an eminent proficient in every branch of natural philosophy† (Hawthorne 209), suffers from a blind obsession about a tiny red birthmark resembling the shape of a hand that his gorgeous wife Georgiana has on her cheek. As Aylmer declares: â€Å"Ah, upon another face perhaps it might,† replied her husband; â€Å"but never on yours. No, dearest Georgiana, you came so nearly perfect from the hand of Nature, that this slightest possible defect ÃŒ ¶ which we hesitate whether to term a defect or a beauty ÃŒ ¶ shocks me, as being the visible mark of earthly imperfection† (Hawthorne 209). He seeks to remove his wife’s birthmark, the symbol of necessarily flawed humanity, and make her perfect. Georgiana’s birthmark represents man’s imperfections, the very imperfections that make her human. The birthmark is deeply ingrained in her face. â€Å"It was the fatal flaw of humanity which Nature, in one shape or another, stamps ineffaceably on all her productions, either to imply that they are temporary and finite, or that their perfection must be wrought by toil and pain† (Hawthorne 211). We can assume that, symbolically, this passage implies that man’s imperfections are deeply embedded in his nature. â€Å"The Birthmark† illustrates the flaws of mankind, but its most significant declaration is that to be human is inevitably to be flawed. To struggle for perfection is to deny human’s own nature, to deny what makes us human, and to achieve such perfection is essentially impossible. It becomes clear when the narrator of the story describes Georgiana’s death â€Å"The fatal hand had grappled with the mystery of life, and was the bond by which an angelic spirit kept itself in union with a mortal frame. As the last crimson tint of the birthmark–that sole token of human imperfection–faded from her cheek, the parting breath of the now perfect woman passed into the atmosphere, and her soul, lingering a moment near her husband, took its heavenward flight† (Hawthorne 222), by eliminating Georgiana’s imperfection, Aylmer also liberates her of her humanity. Once she is perfect, once she is no longer flawed, Georgiana can no longer live. Hawthorne’s message is that being imperfect is just part of being human. If you are not flawed, you are not human anymore. It seems then; that the central lesson and underlying moral message behind this passage is that trying to put a small mistake way up out of proportion, in attempt to create something perfect, only destroys a good thing and leave us  with the fatal consequences that come with senseless obsession of pursuing perfection. Another example of a moral lesson that Hawthorne’s short story â€Å"The Birth-mark† suggests is that science really does have its limitations. There are certain things that humans are not privileged to know or capable of doing. It is not only arrogant, the story seems to implies, but absolutely dangerous to try to play God. â€Å"Much as he had accomplished, she could not but observe that his most splendid successes were almost invariably failures [†¦] His brightest diamonds were the merest pebbles, and felt to be so by himself, in comparison with the inestimable gems which lay hidden beyond his reach† (Hawthorne 217). Aylmer cannot discover everything about Nature; he has failed in his past experiments and he will fail again with Georgiana. One of the many morals of the story is that Nature carefully protects her secrets and cannot be overcome or even matched by man. As we discuss in the introduction of this essay, Hawthorne wrote â€Å"The Birthmark† at a time when the scientific method was being glorified and people were starting to think science really could take us anywhere we wanted to go. â€Å"The Birthmark† is presenting Nature as the personified creator of all things, as a god. There are implications in the story about moral ethical issues as science tests new drugs in human beings for instance, or scientists playing to be god like in the case of human cloning. Finally, it delivers the moral about what happens when human beings attempt to challenge and alter nature that can and often will end in tragic consequences. Aylmer’s gorgeous wife, Georgiana is highly desirable because of her beauty. The narrator describes her, declaring: â€Å"Georgiana’s lovers were wont to say that some fairy at her birth hour had laid her tiny hand upon the infant’s cheek, [†¦] to give her such sway over all hearts† (Hawthorne 210). She is perfect in every way, except for one tiny flaw that Aylmer can’t accept. â€Å"At all the seasons which should have been their happiest, he invariably [†¦] opened his eyes upon his wife’s face and recognized the symbol of imperfection† (Hawthorne 211). Aylmer is more and more bothered by his  wife’s birthmark. He grows to find it utterly intolerable, and even describes it â€Å"as the symbol of his wife’s liability to sin, sorrow, decay, and death† (Hawthorne 211). The obsession with perfection blinds Aylmer to the true beauty and humanity of his wife, showing the struggle between accepting her true n atural beauty and man’s inability to perceive it and appreciate what nature has bestowed upon him. As the story revels through this important quote â€Å"Do not repent [†¦] you have rejected the best the earth could offer† (Hawthorne 222). Hawthorne’s critical lesson is that Aylmer didn’t recognize how lucky he was to have Georgiana. At the end of the story Aylmer is punished for being dissatisfied with a woman who pledged her love and entrusted her life to him, a woman whose inner and outer beauty he could not see and his discontentment snatch away the most perfect thing in his life, Georgiana. Contentment on what we have is the central lesson of this passage when sometimes; it is enough to just finish a task, even if it is not perfect because striving to make it perfect could end up spoiling many things in the process. At the end of â€Å"The Birthmark,† Aylmer both succeeds and fails. He succeeds in that he finally rid his wife of her birthmark. He fails in that†¦she is dead. Finally, this story involve man’s desire to prefect what is already perfect and the use of science as a flawed tool to attain this perfection. Sure, Georgiana dies right afterwards, but the fact remains that Aylmer does indeed succeed in removing the birthmark from Georgiana’s cheek. What does this say about man’s ability to conquer nature? â€Å"The end justifies the means.† You can use bad or immoral methods as long as you accomplish something â€Å"good† by using them. It is acceptable to do something bad in order to obtain something good? Works Cited Hawthorne, Nathaniel. †The Birth-mark†. Pearson Custom Library Introduction to Literature. Eds. Cain, Kathleen Shine, Kathleen Fitzpatrick, JN, et. al. Boston: Pearson Learning Solution, 2013. 209-222. Print.

Generally Accepted Accounting Principles (U.S. GAAP) Essay

The United States Generally Accepted Accounting Principles (U.S. GAAP) and the International Financial Reporting Standards (IFRS) are both effective ways to report financially account for one’s business assets but they have several differences. in this paper I will attempt to outline a few of the more significant differences and allow you to make up your mind as to which of these two systems is the better one. The first difference that is widely accepted between the two methods is that U.S. GAAP is rules based and IFRS is principle based. This means that IFRS allows more for adaption of the circumstances and allows for professional judgment while U.S. GAAP is more stringent and less forgiving. The argument back and forth is that the rules for U.S. GAPP are too large and broad stroked which doesn’t allow for different odd situations, while it is argued that the IFRS is too biased which can allow for too much manipulation. A primary difference between the U.S. GAAP and the IFRS is the way the business financial statements report the value of the company’s property and holdings. The U.S. GAAP method utilizes the Historic Cost Principle (HCP) while the IFRS uses the Fair Market Value (FMV). Under the HCP the asset owned by the company if forever recorded at the price for which it was initially purchased while the FMV approach allows for a periodic re-assessment of the current value of the asset. This has both positive and negative effects based on the economy and the housing market. Over time you would expect that the value of property to rise, for example if a company had bought my parents 2 bedroom home for the listed price of $19,500 in 1980 knowing that the same house is now appraised at $105,000 then it would be beneficial to re appraise the house under the FMV as the asset is worth a lot more than the original $19,500. The down side for using the FMV would have been in 2009 when the housing market collapsed. At that point the house was appraised at $87,000. If the year prior the company recorded its asset at $105,000 then it would have taken a loss when the house was reappraised. So you can see that utilizing the FMV in this case is a gamble based on the fluctuation of the outside market and also raises the question of how often should the re-appraisals be done to be the most advantageous to the company. The next difference I want to highlight is the Last In, First Out (LIFO) method. This is a method commonly used in the United States under the U.S GAAP primarily because it helps with tax purposes. Utilizing LIFO the company applies the latest cost of providing the goods to the entire supply inventory regardless of what the company paid for the good already in stock. This shows a decrease in the gross profit margin therefore lowering the taxes at the end of the year. For example if a company manufactures 1,000 tubes of toothpaste a month at $1 a tube and sells them for $2 each then they would make a profit of $1,000 a month or $12,000 a year. If the price of manufacturing the toothpaste went up to $1.50, 6 months into the year then using the LIFO method the company would record that there profit is only .50 a tube or $6,000 a year and would only pay taxes on that $6,000 vice the $12,000 even though they made the full dollar profit on the toothpaste for the first 6 months. This is a p ractice that is used primarily in the U.S. because of our tax laws and not endorsed by other countries or under the IFRS. Another difference between the two programs falls under the category of Liabilities. A liability as defined in the text is â€Å"An economic obligation (a debt) payable to an individual or organization outside of the business†. This difference between the two programs is slight and goes back to my first paragraph dealing with rules versus principle based assessments. Both IFRS and U.S. GAPP accept the that the future event will probably take place but the IFRS defines the word probable as anything greater than 50% while the U.S. GAAP with its more stringent rules defines probable as 75-80%. This means that more liabilities would be recognized with IFRS then U.S. GAAP. The last difference that I will go over is that of brand names and patents. Under the stringent rules of U.S. GAAP, the only time a company can account for the capitalization or equity of a patent or brand is if the company purchased the patent from an outside source. If it was thought up or created by the company internally the company would have to record the expenses of the development on the income statement. Under IFRS the company would be allowed to count the potential equity based on the probable future benefits. Most of the world has already adopted the IFRS and the Financial Accounting Standards Board is working on a world wide solution in bridging the gap between these two programs. In closing the U.S. GAAP program is more stringent while the IFRS allows for more flexibility. Although this flexibility associated with the IFRS program seems like it would be more beneficial to more companies, the argument would still be is flexibility better or just a lack of integrity. References: Harrison, Horngren, & Thomas 9th Edition St Joseph’s University (http://www.sju.edu/int/academics/hsb/accounting/IFRS.html) Bass, Solomon & Dowell (http://www.bsd-cpa.com/index.php/comparing-and-contrasting-international-financial-reporting-standards-ifrs-and-generally-accepted-accounting-principles-gaap)

Enron Scandal with Code of Ethics

Arthur Andersen Limited Liability Partnership was one of the â€Å"Big Five† accounting firm who providing auditing, tax and consulting services to large corporations. This is an accounting firm that held by reputation and trust by public and investor but it facing bankruptcy in the end. Early of the 20th century, invertors don’t know who can be trust because there was spread of business scandals. All they need was auditors. Andersen establishes a company to be trusted. He and his auditors will check and certificate the company accounts if the accounts were honestly and accurately. Andersen advises his partners to pay attention on public needs rather than the profit of company make. After 1950s, the company force to commercialize for the coming of Information Technology era but it still keeps its reputation. But to win the best customers, they must attract a new generation of employees. The new director was keen to explore more customers. They audit and certificate more accounts and made larger profits for their company. Andersen guaranteed the accounts for dishonest company from John DeLorean to Enron and WorldCom. The code of ethics which Andersen against are: 1. Standard I (A) Knowledge of the Law. Members and Candidates must understand and comply with all applicable laws, rules, and regulations (including the CFA Institute Code of Ethics and Standards of Professional Conduct) of any government, regulatory organization, licensing agency, or professional association governing their professional activities. In the event of conflict, Members and Candidates must comply with the more strict law, rule, or regulation. Members and Candidates must not knowingly participate or assist in and must dissociate from any violation of such laws, rules, or regulations. A case of John DeLorean, the founder of the DeLorean Motor Company who goes Ireland to builds his dream car. British government desperate to create job and gave 80 million pound. It was Andersen responsible for the money he spends. But DeLorean spend the money not belong to him. He will spend the company fund s of purchase of equipment for decorating his houses. He orders two Mercedes Benz, one send to his wife use in California. DeLorean asks to pay 17 million dollar to his Swiss bank account call GDP. In conclusion, DeLorean do nothing with the dream car. Although the Code and standard do not required that members and candidates report violations to their governmental or regulatory organizations but strongly encourages members to report violations. Andersen should report DeLorean who spend the money which are not related to the development of dream car and the money was not belonging to him. They shouldn’t participate in illegal activities such help DeLorean to cover the fact and follow the rules and regulations. . Standard I (B) Independence and Objectivity. Members and Candidates must use reasonable care and judgment to achieve and maintain independence and objectivity in their professional activities. Members and Candidates must not offer, solicit, or accept any gift, benefit, compensation, or consideration that reasonably could be expected to compromise their own or another’s independence and objectivity. In case of WorldCom, who was one of the company who use false account to earning profit by deceive public. After the scandal, WorldCom was the largest bankruptcy in U. S. history. It led to a domino effect of accounting and like corporate scandals that continue to tarnish American business practices and the foundation of economic. Thousand hundred of investors lost their life saving. Arthur Andersen emphasizes professional view and implements independence and objectivity which were refusing to certificate dishonest accounts. New generation of employees who work in Andersen should follow the thinking and view of the establisher. Although they want to expand their business, but they should work independence to report or refuse to certificate dishonest accounts, not helping them to deceive public. . Standard I (D) Members and Candidates must not engage in any professional conduct involving dishonesty, fraud, or deceit or commit any act that reflects adversely on their professional reputation, integrity, or competence. Arthur Andersen has involved in dishonesty act which was making false accounting. The company has loss its reputation once the scandal burst out. I n a nutshell, all company should follow rules and regulation. Otherwise, it may harm thousands even millions of people lost their life saving or in debt.

Funeral Cosmetic Surgery

Cynthia Grosse,Kunkel English 11 Beauty is your funeral Cosmetic surgery is defined as, â€Å"surgery performed to improve the appearance, rather than for medical reasons† (Collins English Dictionary). Cosmetic surgery is a dangerous procedure because some people acquire lifelong scars not only that, death could be in the equation. On the other hand, many women get cosmetic surgery due to physical deformation or certain birth defects in efforts to cover up their embarrassing scars.Even though some cosmetic surgery can be beneficial, the fact that death could be involved, is it worth it? Cosmetic surgery should be illegal because the number of death and deformation in the person’s character are too great to risk any possible enhancements. We should not be allowed to get plastic surgery, implants, and liposuction because these things cause a person to become sick and then eventually die. Therefore we should warn the person about the harm of cosmetic surgery is. According to Dr.Darshan Shah, a Mayo Clinic-trained board certified surgeon, â€Å"Cosmetic Surgery itself actually carries very minimal risk if you put yourself in the hands of a qualified, certified cosmetic surgery specialist – someone who has trained and devoted [his or his] career to the misrepresentation and inexperience of certain surgeons†. (California Health and Beauty) This article is saying that people are dying because there not looking up facts and information about the surgeon, but how much is of this idea is true?I believe no matter who performs the surgery; it’s always dangerous and has many life threatening consequences. Whether or not the surgeon is ‘’good’’ or ‘’bad’’ the procedures should not be done and are unethical. First of all, cosmetic surgery costs a great deal of money. Breast augmentations are 3,797$, Tummy Tucks are,332$, Butt Lifts are $7,904, Collagen Injections are $673 and Eyelid surge ry is $2,912, To me no amount of money is worth risking your life for. Not only that, I believe that people are beautiful the way they are, and that they don’t need surgery to boost their self esteem.Individuals seek to conform to the social norm, and it’s apparent that they will go to any cost to make that happen. When comes to unethical issues such as transgender cosmetic surgery, no it should not be allowed. In Fact, when they get these procedures they can die from anesthesia. In conclusion, when come to cosmetic surgery its dangerous overall even though you’re getting medical reasons or even though you get Butt Lift or Tummy Tuck or Collagen injection , Overall cosmetic surgery is a dangerous ,harmful procedure that should be banned.

Alcohol Abuse in the over 65 Population

A discussion of the increase of alcohol abuse in the senior population. This paper discusses the problem of an increase of alcohol abuse among the over 65 segment of the population. The problems in identifying alcohol abuse in this group, as well as the consequences ofthe abuse are presented.The causes of abuse specific to the elderly population are explored.Substance abuse, especially that of alcohol and prescription drugs, is increasingly growing into a serious problem among the population segment of 65 plus citizens. What is of grave concern is the fact that this particular segment of the population is the fastest growing. Census estimates predict that 1994s older adult population of 33 million will more than double to 80 million by 2050.Also consider the fact that several studies have found a clear relationship between early alcohol habits and the development of alcohol abuse later in life. Given that the use of alcohol has been more widespread since the 1960s, it is likely that the future will see a far larger incidence of alcohol abuse among the el derly with the aging of the baby boomers (those born between 1946 and 1964).

It is necessary for large listed companies in different countries to Assignment

It is necessary for large listed companies in different countries to prepare financial statements using uniform accounting stand - Assignment Example Financial accounting and managerial accounting deal with the preparation of accounting reports that provide information for decision making. Financial accounting deals with the preparation of financial statements such as the balance sheets and the profit and loss accounts. These are disclosed to both internal and external users. The internal users include the management and employees. Management accounting deals with the preparation of accounts that are used internally by management for decision making. Financial accounting statements are subject to the scrutiny of outsiders; potential investors, financial institutions and economic analysts compared to managerial accounts that are used internally by management (Ramanna & Sletten, 2009). Financial accounts provide information on the financial position and position of the business whereas management accounts provide information for planning, budgets and controls for management decision making. This explains why financial accounts need to follow certain standards compared to managerial accounts. Due to globalization, countries need to speak the same language internationally so that the accounts produced can be understood and improve investor confidence regardless of the country concerned. This paper sets out to explain what IFRS is, the arguments for and against using uniform accounting standards in the preparation of financial statements and the flexibility of the preparation of management accounting reports (Caroline, 2010). History of International Financial Reporting Standards The International Accounting Standards Board (IASB) was formed to promote the adoption of the IFRS so that there is worldwide consistency in financial reporting regardless of where the organization was located. The International Accounting Standards Committee (IASC) was formed in 1973 to prepare standards that would be used by smaller nations in creating their own internal accounting standards. This was succeeded by the IASB in 2001. GAA P is an appropriate tool for financial reporting where organizations operate within a country’s borders with reason. With globalization a company may find it difficult to compare its financial statements using its GAAP without violating the GAAP of another. IFRS were developed due to the growth of global markets and the desire by multinationals and organizations to have one common set of financial statements that can be understood internationally. The IASB was mandated to develop high quality accounting standards that would reduce the cost of doing business, increase efficiency and provide information for potential investors. Currently, there are over 100 countries that have adopted the IFRS. There are many countries that are in the process of replacing the local standards with IFRS such as the US (Armstrong, Barth, Jagolinzer, & Riedl, 2010). Benefits of International Financial Reporting Standards There is greater comparability of financial statements. Companies from differe nt countries can easily compare their accounts. Using different rules in the preparation would not be possible and good for investment. The statements can be compared in all the financial markets irrelevant of where they were prepared. Financial statements prepared using IFRS are more flexible as they are principle based compared to local accounting stan

Gun Control Legislation (Do stricter laws correlate to lower homicide Thesis

Gun Control Legislation (Do stricter laws correlate to lower homicide rates, fewer gun related crimes and less illegal weapons) - Thesis Example This book illustrates the author’s research on crime, prevention, and the authority to have concealed weapons. He severely condemns the notion that it is unjustified to allow citizens to carry guns, as it is harmful to the society, however, concealed weapons is only dangerous to the criminals and useful to the common man. The writer provides data of 3000 U.S. countries who imposed gun laws over 18 years (Lott, 2010) and as a result, the crime rate like murder, theft went down immediately. Moreover, according to Lott, the people who benefitted were mostly women, Blacks, and individuals living in the rural areas. However, in the book some statistics is rather dull and boring especially the data tables. This book is an excellent read especially for those who believe that gun laws should be implemented. Moreover, the book offers us a variety of debates that help us argue people who are in support of gun control. This source however, does not give much emphasis on the gun laws of A merica, instead, it provides data of gun control laws of other countries. The article gives information about Colorado’s mass killing that took lives of twelve people and fifty eight were injured. Living in America is extremely threatening because a person is more likely to be killed in the US than any other country like Britain, Japan and Germany. Moreover, the article gives credible information about why the crime rate is so high in America by telling, â€Å"two- thirds of the people in America carry guns, whereas in Britain only 10% of the people carry weapons† (Colorado’s dark night). The article shed lights on Obama’s failed strategy of gun control and the condition of the country is getting worse as a result. Every politician hides behind the Second Amendment constitution, which says the people have the right to carry arms. The

Effective Collaboration and the Ideal Scenario Essay

Effective Collaboration and the Ideal Scenario - Essay Example The economic problems of adults with learning disabilities are primarily concerned with basic production and consumption. Sometimes the selection of, often preparation for, usually entrance upon, and almost surely progress in an occupation come during the adult years. The role of collaboration is not merely to care for the health of these individuals, but train them to become more productive and enable them to become self-sufficient. With rapid changes in the world of work, many adults find it necessary to learn new things or take a major leap in terms of their careers once or more during their working lives. Different agencies will have to discover new ties among government offices as well as partnerships with the private sector and NGOs to guarantee quality and accessibility of the benefits provided by the adult learning disability incentives by the government. Agencies will not only need to overcome traditional reluctance to work with each other to maximize benefits of scale in this case, but also will have to learn to actively participate in creating change within the agencies for the purpose of achieving harmony while in collaboration with other agencies. Collaboration among government entities, private enterprises and NGOs can assist policymakers in crafting meaningful reforms and can expedite the implementation of different policies that help advance adults with learning disabilities and some other disabled individuals. Private sector experts, who deeply understand topics such disability, adult learning, adult care, mental health, can advise government policymakers. The private sector may have considerable expertise that can help meet the challenges of increasing efficiency, capacity, and consumer (that is, citizen) satisfaction. As shown in Appendix 1, there are five main sectors that are qualified to be part of the multi-disciplinary team.  

Death Sentence of Saddam Hussein Case Study Example | Topics and Well Written Essays - 1500 words

Death Sentence of Saddam Hussein - Case Study Example Against the nature of the trial. Most seem to agree that the trial was hugely unfair to Hussein, the judges were under pressure to reach a guilty verdict; the defense (Or at least that part of it that was not killed before the end of the trial) was not given all of the facts, and the death sentence was speedily carried out without adequate time for appeal. While issues such as the death penalty are clearly procedural, the allegation that the verdict was pre-arranged, and no adequate proof of Saddam's guilt was provided, fall into the category of Substantive law. The defendants were charged with committing "Murder, torture, forced displacement, and unlawful imprisonment" (Human Rights Watch, 2006). However, because the charges were so vague (Ibid) some feel that Saddam was instead, convicted of Crimes against Humanity "An offence against international Law for which Iraqi law stipulates no penalty" (Kadri, 2007). Those picked to hear the case were Kurds and Shiites, effectively excluding those of Hussein's own ethnic group. A judge was appointed with a 'conflict of interest', as he came from Halabja (mathaba, 2006) International human rights activists are concerned that the trial of Hussein over Dujail prevented Saddam's other victims from presenting their cases. Not only were these cases more provable, but the United States and the United Kingdom were intimately involved in these crimes. International Law There are two essential pieces of International Law which have been violated by the trial and death Sentence of Saddam Hussein: The Universal Declaration of Human Rights (UDHR) The right of everyone to competent tribunals (Article 8) The right of everyone to a fair and public hearing by an independent and impartial tribunal (Article 10) The right of eve

Impact of Infrastructure on Logistics in the Third World Countries Research Paper

Impact of Infrastructure on Logistics in the Third World Countries - Research Paper Example As the paper declares a number of empirical studies have found that infrastructure has a positive effect on output, especially in developing countries. Returns on infrastructure investments are generally highest during the early stages of development, when infrastructure is scarce and basic networks have not been completed. Returns tend to fall with development, sometimes sharply. This paper will examine closely the effects on logistics caused by infrastructure in the developing world. This discussion stresses that transportation links together the factors of economic production in a complex web of relationships between producers and consumers. The outcome is commonly a more efficient division of production by an exploitation of geographical comparative advantages, as well as the means to develop economies of scale and scope. The productivity of space, capital and labor has been the core problem facing logistics systems in developing countries as a result of in efficiency in distribution and personal mobility. Economic growth is increasingly linked with transport developments, namely infrastructures, but also with managerial expertise, which is crucial for logistics. Although transportation is an infrastructure intensive activity, most of the countries in the Central and East Africa lack hard assets which must be supported by an array of soft assets, namely management and information systems that enhance logistic system.

HOW TO WRITE AN ESSAY & QUESTIONNAIRE Example | Topics and Well Written Essays - 1000 words

HOW TO WRITE AN & QUESTIONNAIRE - Essay Example One’s knowledge and writing skills, the ability to find appropriate literature to support one’s views and to add a greater number of perspectives, are expressed through the work. This paper proposes to provide guidelines on how to write an essay. The main parts of an essay are the introduction, the discussion or body of the essay and the conclusion. The essay may be structured further to organize the argument clearly under subtopics, if required. Spurr (2005) gives comprehensive guidelines on academic essay writing. To start with, it is important that the essay question or topic is understood clearly, without any ambiguity. Next, appropriate books, journals, newspaper and magazine articles where relevant, and recognized sources of information from the internet should be identified and accessed. Key arguments and theories which express the writer’s viewpoints should be summarized, and referencing should be done to support as well as counter these arguments. The introduction introduces the reader to the question at hand, explains the subject of the essay, defines terms and establishes the parameters of enquiry or investigation. An outline of the arguments that are to be put forth in the discussion and main theorists’ work that may be drawn upon will serve to present a map of the terrain that will be explored in the essay. The research topic is stated as a thesis statement, and this will form the focus point of the entire argument or discussion in the paper. A good introduction is essential because it helps to form a favourable impression about the essay in general. The discussion should remain focused on the main topic, throughout the work. Through extensive research, supporting approaches as well as counter arguments should be available for drawing upon. It is important to critically analyse the opinions and arguments of various scholars, in comparison with the writer’s viewpoints. To avoid plagiarism, other authors’ works should be