Economic Causes of Poverty Essay Example for Free

Financial Causes of Poverty Essay Destitution is the hardship of necessities that that decide the personal satisfaction. These necessities contains the fundamental human needs and better training which straightforwardly impacts the kind of business and pay earned and empower one to battle neediness. In October 2008 World Bank updated the destitution line to 1. 25 US dollar for each day from 1 US dollar for each day. After update of the destitution line measure, an expected 1. 4 billion individuals were found to live at this neediness line or underneath (Otlin, 2008). There is an upward destitution pattern; for example in 2004, 984 million individuals were living on or beneath the line of measure I. e. 1 US dollar while in 1981, 1. 9 million were living on or underneath the neediness line (Weaver Park, 2007). Among different reasons for destitution, monetary causes which incorporate capital flight, joblessness, low salary, out of line property laws and out of line exchange has truly made neediness easing in creating nations a confused issue in spite of the endeavors of these nations to battle against destitution. Quick progression of cash outside a nation or some other resources regularly known as capital flight is a significant monetary reason for destitution. Much of the time the development is because of insecurity and decreased returns. Financial specialists move their cash starting with one speculation then onto the next, either inside a similar nation or to an alternate nation to maintain a strategic distance from high expansion and quest for steadiness and expanded returns. Capital flight is generally seen in a nation with money flimsiness and some of the time the outpourings are escalated subsequently influencing the entire monetary arrangement of the nation (Epstein, 2005). The loss of certainty and degrading of the influenced nation loads the residents and their properties lose the ostensible worth. This hotels to diminished buying intensity of advantages of a nation making it extravagant to import products. Because of downgrading of the economy’s money, expansion comes in. Subsequently, the cash unit can just buy less merchandise in this manner quickening destitution. Capital flight likewise hampers speculation which may diminish financial development of the creating economies. Joblessness is another monetary reason for neediness. It for the most part happens when one is prepared and ready to work yet there is no work for him/her. The insufficiencies of essential human needs and better instruction are regularly as consequence of un-work. A nation where there is a higher pace of joblessness, the Growth Domestic Product (GDP) is low since a great many people are not working. Agreeing Epstein (2005), joblessness is an essential driver of fleeting neediness. The second individuals land position, they supplement their earnings and consequently lessen destitution levels. Sounder further says that destitution increments with increment in joblessness length. Individuals without occupations can be having aptitude which can improve creation, however since they have not been utilized, their abilities may not be used. This can result is low profitability in the nation. In different cases, un-work can be a social expense to the general public. Issues like violations, fear based oppression and medication misuse which might be because of destitution, minimization and joblessness are exorbitant to dispose of. Cash which can be utilized to mitigate the expectations for everyday comforts is utilized for battling wrongdoings. Joblessness brings salary imbalance which broadens the hole between the rich and poor people. Winefield (2002), brings up that joblessness prompts delay in experience gain which lessens profitability. Additionally, in nations which give quest for new employment stipend, the administration consumption goes high since more individuals are qualified for these recompenses. This can constrain the legislature to decrease cash given to other urgent parts for instance horticultural division which can be a wellspring of occupation to the country’s populace. Assessments may likewise increment because of high government consumption coming about to increment in costs of wares. Low pay implies that individuals will have a restricted buying power. Winefield (2002) calls attention to that, low pay income place individuals close or on at the destitution line. He further contends that, raising the earnings by expanding the wages without excusing their openings for work has generally limited neediness rates. As per his examination discoveries, expanding the lowest pay permitted by law will help lessen destitution levels, anyway negligible. Little family unit spending plans experience the best effects since they have a restricted buying power. This has encouraged neediness in creating nations. Increments in food costs and a moment steep ascent in rural items is another monetary reason for neediness. The ascent in food costs can be credited to expanded interest of staple wares, higher vitality costs particularly fuel and power which influences transportation and creation expenses of rural items and homestead inputs e. g. manure and pesticides. Food costs may likewise ascend because of absence of elective market outlets for farming item and low yields of oats (Anker, 2006). Rivalry between mechanical business associations is sound and supported by advertise economies. In any case, unreasonable property laws by contenders and utilization of malignant approaches to pick up business mileage e. g. making bogus and direct assault to a contender may frighten off likely speculators. Now and again it occurs regardless of the way that a set of principles has been set to make preparations for this conduct. Unjustifiable rivalry which involves all demonstrations and works on during mechanical and business exchanges which are in opposition to fair practices may hamper selling and purchasing of good and administrations. Uncalled for rivalry may incorporate turmoil caused comparable to another enterprise’s items or its exercises, demonstrations that are misdirecting for example, bogus ramifications of a competitor’s item, and harming the generosity of the contenders. This may prompt unreasonable rivalry which causes decrease in offer of merchandise or administrations. Inevitably, this will decipher expanded degrees of neediness in the influenced economies due diminished deals, sends out and different misfortunes that may emerge from out of line exchange. Taking everything into account, neediness easing is a perplexing issue to manage. It necessitates that every single applicable partner dispose of their narrow minded intrigue so they can manage the main drivers of destitution. All reasons for neediness extending from financial, administration, segment and social variables, natural elements, whenever investigated by great administration, straightforwardness in open use, fortifying of the executives limit and improvement of the open assistance conveyance will help in advancing a serious private segment condition for advancement and exchange system progression. This can contribute enormously to neediness lightening on the planet and particularly in creating nations in Africa, Latin America and East Asia. A reasonable exchange among created and creating nations is major if the topic of neediness in creating nations is ever to be tended to. For example, disturbance of exchange Africa has extraordinarily influenced the procedure of mix in business. Subsequently neediness levels have expanded subverting and bringing down the occupations of little scope ranchers and makers just as denying the youngsters their privileges. References: Anker, R. , (2006); Poverty Lines the world over: A New Methodology and Internationally Comparable Estimates. Worldwide Labor Review Journal, Vol. 145 Epstein, G. A. , (2005); Capital Flight and Capital Controls in Developing Countries. ISBN 184376931X, 9781843769316, Edward Elgar Publishing. Otlin, J. , (2008); The Causes of Poverty: Thinking Critically about a Key Economic Issue. Diary of Social Education, Vol. 72 Weaver, C. Park, S. , (2007); The Role of the World Bank in Poverty Alleviation and Human Development in the Twenty-First Century: An Introduction. Worldwide Governance Journal, Vol. 13 Winefield, A. H, (2002); Unemployment, Underemployment, Occupational Stress and Psychological Well-Being. Australian Journal of Management, Vol. 27

Strategy and Human Resource Management Essay Example | Topics and Well Written Essays - 3000 words

System and Human Resource Management - Essay Example by the U.K’s larges retailer, Marks and Spencer, with an investigation of elements affecting these methodologies and the way this association profited by them. Through this representation, different HRM practices, for example, best-practice and best-fit models, and the executives models, for example, high-duty, high-inclusion and superior work the executives models alongside asset based model have been thoroughly investigated. As indicated by Jackson and Schuler (1999; p.4), Human Resource Management (HRM) is a wide range of authoritative components, for example, ‘specific human asset works on including enrollment, choice, and evaluations; formal human asset arrangements intended to control and additionally advance improvement of explicit practices so as to drive the ideal hierarchical culture; and, larger human asset ways of thinking, which determine the qualities that draws in, creates, inspires, and holds representatives who guarantee the compelling working and endurance of the association and its members.’ These three segments of HRM are thus affected by inner relevant factors, for example, structure, size, hierarchical life cycle stage, and business technique; and outer factors, for example, legitimate, social, and worlds of politics, unionization, work economic situations, industry attributes and national societies (Jackson and Schuler, 1999). Key HRM alludes to the integrative structure of HRM with methodology, incorporating a few parts of the organisation’s outer and inward conditions at national and universal levels including different partner points of view. What's more, it exhibits a horde of results related with key HRM mirroring the motivations behind different partners. Hendry and Pettigrew (1986) clarify that this key mix of HRM with technique is practiced through utilization of arranging; utilization of normal way to deal with the plan and the board of work force frameworks dependent on a business arrangement and labor procedure

My Awakening free essay sample

Edna Pontellier, the free-energetic, yet impeded primary character of Kate Chopin’s The Awakening, resembles me in numerous regards. Her marriage, an endlessly authoritative understanding, is a lot of like my relationship with my dad, who gave me life and affectionately raised me close by my mom. Mrs. Pontellier and I both feel limited, similar to our autonomy and our interests have been weakened and about taken from us, and in light of our particular â€Å"awakenings† we turned out to be almost inconveniently free. Her story helped me notice at the perfect time the results of my independence, and I pulled back so as to rescue my relationship with my dad. At a youthful age, my father speaked with me about current issues, governmental issues, and religion, halfway in light of the fact that he had not many individuals with whom to have these full grown discussions. I was generally inspired by religion. It started my creative mind, and I would invest energy perusing and philosophizing even separated from my dad. We will compose a custom article test on My Awakening or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page At a certain point, I unquestionably portrayed myself as he depicted himself: a traditionalist Christian. In any case, when I went to secondary school, I was presented to a large number of various convictions by means of science classes, writing, and cohorts, and that outright security began to shake. I was swimming in an ocean of opportunity and assorted variety, and it was such a lovely thing! This ocean coaxed me, as the exacting ocean did to Edna in The Awakening. She was presented to new darlings; I was presented to better approaches for intuition, from Buddhism to Mormonism. I kept myself open to everything. This time, be that as it may, my dad kept on informing me concerning how insidious any individual who wasn’t a â€Å"true Christian† was, so I couldn’t force myself to let him know of my otherworldly excursion. In any case, I became baffled, transparently calling him close-disapproved and disdainful. He seemed to get discouraged and forlorn. His words struck me where it counts in my still unreliable soul: â€Å"When did I lose you? Where did my girl go?† This was the time I started perusing The Awakening. Edna’s story caused me to understand my once sound bond with my father was heaving for air in my lovely, tremendous ocean of opportunity, much the same as she did. However, what was I expected to do? I couldn’t totally desert my otherworldliness. I was at that point wakeful in this lovely world; would i say i should close my eyes? As indicated by Kate Chopin, independence and cold isolation go connected at the hip, and I have seen this as in part evident. Be that as it may, one thing I have found on my free profound excursion is, unexpectedly, the significance of familial love. I don’t need to live in a debased, forlorn home; I don’t need to suffocate in the ocean of lone vacancy Edna was murdered in; I need to give and get love in any and each structure. I have settled, in this way, on tuning in to my father’s blusters, giving him the most elevated regard and love, with the expectation that I can retouch our broken-down relationship. That way, I can reap the advantages of independence too, alone, yet not desolate. Mrs. Pontellier’s arousing and resulting passing by suffocating showed me a significant exercise about the outcomes of distinction and assumed a significant job in my own â€Å"awakening†. It helped me find that adoration directs singular otherworldliness, particularly when freedom persuasively drives one into dejection. All things considered, maybe not at all like Chopin may have expected, I am ready to proceed with my development as an individual free of my dad.

Organisational Culture Essay - 1100 Words

Organisational Culture (Research Paper Sample) Content: ORGANISATIONAL CULTUREOrganisational CultureIntroductionAn organisational culture, from a human resource perspective, refers to the dominant values accepted in an organisation. Culture is a perception viewed as a norm around a group of people, may they be in a village or workers of an institution. Their lives and functionality are based on the established culture within the boundaries. In addition, this is what separates one organisation from the rest, offers the workers a sense of identity and something to relate. It is crucial to maintain a culture among the workers as it creates uniformity in their thinking and acting, which is essentially beneficial to the organisation (Schein, 2010). Creating an organisation culture is an initiative that begins with the pioneers of the company. They formulate the ideologies behind the founding of the company and relay the same to their human resource management. The human resource management controls the selection criteria and fe eds the workers with the information guiding them about the organisations culture. Knowing the companys goals and where it is headed is the most vital aspect to maintain when formulating an organisations culture. Once this has been identified, the same is relayed to the subordinates, and they are expected to replicate it. As time elapses, the organisational culture is adopted and passed on to the new workers. Sustaining a preferred organisational culture is an easy task as it is the definition of how people act and function while at the workplace. For instance, arriving at the office at 8 oclock in the morning can be an organisational culture. As such, many workers would find this as a normal routine that they follow it without failure or complacency. There are several merits associated with having a credible organisational culture and they include heightened productivity at the workplace. Culture, as developed by the founders of an organisation and relayed by the human resource ma nagement, encompasses the companys goals and stakeholders needs. Thus, when the workers are in tune with the desired goals, they all have a similar focus, which often leads to successful completion of work as per the expectations of the managers. Finishing work on time and within the expected standards are aspects best fuelled by having an outstanding organisational culture, and it often leads to success of the company, at large. It is necessary to maintain a feasible culture that is accepted by all the workers in the organisation to ensure that all is running smoothly (McGunagle, 2012). Teamwork is yet another aspect encouraged by a functional organisational culture and is an advantage to the company. It creates uniformity among the workers with many following what the human resource management guides its workers. Additionally, the workers perceive ideas and culture as per the managers guidelines; hence, as they make decisions, they act in a similar way at the workplace. Working to gether among such employees is easy as they have common goals and functionality. This is beneficial to the organisation as the productivity is high, and the workforce is dependable with teamwork (Bowyer and Martinelli, 2004). An organisational culture is an aspect that relates to a companys brand and is important when hiring employees. For example, Google Incorporation has been recorded as a company where workers have a right to freedom, which is their culture and a brand often related to the organisation. When potential employees seek a job with Google Incorporation, they already know the work environment they are about to join (Pfister, 2009). Other companies have a very stringent working environment, which is their organisational culture. Often, when people describe such organisations, they define them as strict because they already know the working environment based on the normal behaviour and functionality in the workplace. Organisational culture creates a sense of belonging t o the workers, and they feel proud about it. When employees join a company, they learn about the culture of the organisation either prior to their job application or afterwards. This offers them the chance to decide to either leave or stay and adapt to the new culture. Some may feel the challenge of accepting the change while others may readily join the company and embrace the organisational culture. Such members comprehend the human resource managements plans and goals, which they also strive to achieve. They gain a sense of belonging by conforming to the managers needs and feeling as a part of the organisation because they are encouraged by the prevailing culture. Having a uniform culture from the top management down to the subordinate staff members creates a team that everyone is proud to be a part of in the workplace (Flamholtz and Randle, 2011). Organisational culture also has its demerits that often discourage its application in various settings. Having a common routine that p eople follow creates monotony that hinders creativity from prevailing. Workers in an organisation that encourages culture development and maintenance follow an already decided plan without any diver...

The nature, incidence and ethical issues of creative...

The nature, incidence and ethical issues of creative accounting 1.1 Introduction Creative accounting is also called â€Å"Earnings management† which is known as the manipulation of financial information. The term can be defined in many ways. Initially we define it as a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business (Naser, 1993, p.59). Creative accounting, at root, is the origin of numerous accounting frauds. Many accounting scandal cases (like the scandals in Enron, WorldCom, and other firms) in the past few years had happened with the result of collapse. Most of these scandals were conducted by the senior management of organisations and many victims†¦show more content†¦Therefore, managers or directors mean to depict good performance and position by manipulating figures hence in such way the stakeholders will be shown positive indicators from the financial statements. By this way, investors will more likely to be attracted and given confidence with this superb financial report. This can be achieved by modifying the figures in the statements using the tricks of creative accounting. In addition, how many bonuses directors will receive in a year may base on the percentage of the profit reported (Shafren, 2009). For this reason of their private interest, directors may manipulate financial figures to meet the ir desire. Lttner, Larcker and Rajan (1997) have the same perspective. They illustrate that when the directors or managers private interest (such as stock options and bonuses) is rely on the performance of the company, they are more likely to use creative accounting to manipulate the figures in order to achieve their favourable results. Another motivation of creative accounting is the positive effect that the income smoothing brings to the valuation of security and reduces the risk for the analyst. â€Å"Where management observes a gap between analysts’ expectation and the actual performance of the company and when major capital market transactions are being expected†Show MoreRelatedThe Failure Of The External Audit Function2628 Words   |  11 PagesQ1 Accounting firms have evolved during the last three decades to the point where they become so diversified and generated more earnings as opposed to what they have traditionally offered in basic services. This development carried their culture toward profit maximization and cost efficiency, they started to operate similar to every other business where competition and customer satisfaction and retention are paramount. Business ethics, individual ethics, and public interest orientation were decliningRead MoreFraud Triangle Not Good Enough3956 Words   |  16 Pagesstructure CEO as businessman Businesses led by owners 2000s Matrix organizations Autonomous authority Multiple vendors and global trading partners Global reach Performance-based pay CEO as celebrity Businesses led by managers and directors Issues With the economic downturn forcing budget cuts, reorganizations, and work force reductions, the pressure on corporations and key individuals to meet performance targets is elevated. So too is the risk of fraud. Each corporate change presents yetRead MoreOrganizational Fraud9733 Words   |  39 PagesORGANIZATIONAL FRAUD [pic] Submitted by: Amit Goel(amigoel@gmail.com) Mohit Goel Executive Summary For many organizations, â€Å"getting it right† or â€Å"getting it wrong† is a matter of survival. This study talks about the issues like, ‘organisational fraud’, ‘ethics’ ‘empowerment’ in an organisation and their relation to standards of good behaviour in order to explore various ways in which occurrences of ever increasing frauds can be checked. Organisational Fraud can be perpetrated by thoseRead MoreAccounting Systems, Internal Controls, and Ethics28179 Words   |  113 Pages Accounting Information Systems ACCOUNTING SYSTEMS, INTERNAL CONTROLS, AND ETHICS Prepared for the course team by Vimlesh B. Narayan Unit 1 Contents Unit 1 Contents 2 Concept Map 3 Learning Outcomes 4 1.1 Introduction 5 1.2 Accounting System Design 6 System Objectives and Design Factors 6 Designing the System 8 1.3 Internal Control Systems 17 Objectives of Internal Control Systems 17 Structure of Internal Control Systems 18 Why You Should Consider theRead MoreSection 5 Internal Control over Financial Reporting Essay23602 Words   |  95 Pages Easy Clean, Co. 155 Evaluation of Internal Control Environment 3. 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Scoping andRead MoreThe Accounting Profession and Nat39077 Words   |  157 PagesTHE JOURNAL OF ACCOUNTING ANAN Volume 1, No 1, March 2009 Published by: Nigerian College of Accountancy, Jos Postgraduate Professional College and Training Arm of ANAN ...Advancing the Science of Accountancy EDITORIAL BOARD Prof. Edet Robinson Iwok, Ph.D, FCNA Prof. A. A. Okwoli, Ph.D, FCNA Prof. Abimaje Akpa, Ph.D, FCNA Prof. B. C. Osisioma, Ph.D, FCNA Prof. Edet B. Akpakpan, Ph.D, FCNA, Prof. A. C. Ezejulue, Ph.D, FCNA Prof. A. S. Mikailu, Ph.D, FNIA Chairman, Education, TrainingRead MoreEsquel Group14861 Words   |  60 Pagescurrent operations, i.e. a summary of the organization’ environmental, economic s and social performance. We used the Global Reporting Initiative (GRI)1 Sustainability Reporting Guidelines as the basis for developing a generic checklist to identify key issues concerning an organization’ environmental, s economic and social performance (see page 5 of this report for more information on GRI). The Checklist (see Appendix) presents reporting indicators of performance. It was developed as a guideline for investigationRead MoreCorporate Governance and Auditors14709 Words   |  59 Pageschallenge thereby lending and profitability, which impact on recapitalization of th e economy. The research is of the view that under the aforementioned scene, proper corporate governance structures are inevitable. There is need for improvement on the issues of corporate governance in all corners of the economy if real economic growth is to be realized. 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Narrative of the Life of Frederick Douglass Essay - 907 Words

Narrative of the Life of Frederick Douglass The tone established in the Narrative of the Life of Frederick Douglass is unusual in that from the beginning to the end the focus has been shifted. In the beginning of the narrative Douglass seems to fulfill every stereotypical slavery theme. He is a young black slave who at first cannot read and is very naà ¯ve in understanding his situation. As a child put into slavery Douglass does not have the knowledge to know about his surroundings and the world outside of slavery. In Douglass’ narrative the tone is first set as that of an observer, however finishing with his own personal accounts. When first introduced to Douglass and his story, we find him to be a young slave boy filled†¦show more content†¦Instead of creating a tone that centers on the lives of slaves around him, Douglass grabs the reader’s attention by shifting the tone to more personal accounts. By centering on his own personal story, Douglass is able to capture the attention of his audience. With a more detailed description of events taking place, the reader is trapped into that time period, being able to live out the experience with Douglass. Frederick Douglass’ quest for freedom almost becomes a quest for the reader as well. The tone set during this section of the narrative shows Douglass to be much more in charge than he was as a child. A confident slave, Douglass anticipates his freedom, yet also creating a freedom for himself while still enslaved. It is at this time that Frederick Douglass learns one of the greatest freedoms of all. He is set free, in an educational sense. Douglass has been taught a few reading lessons form his mistress. Soon after his master discovers this, and commences the teaching at once. Soon thereafter, Frederick Douglass uses some smart tactics to resume his learning. He in a sense manipulates the children around him into teaching him how to read and write. This grand achievement taught Douglass something, as he says, â€Å"From that moment, I understood the pathway from slavery to freedom. It was just what I wanted, andShow MoreRelatedNarrative Of The Life Of Frederick Douglass987 Words   |  4 PagesLife of Frederick In the â€Å"narrative of the life of Frederick Douglass an American slave written by himself† Frederick reveled to audience the time he was living as a slave and the moments of brutal treats for example psychological, emotional and physical abuses. He was suffering terrible moments during his 20 years as a slave in the twentieth century. In addition, he describes in his own words the strategies he used to escape from the slave holders and to be free. This story the â€Å"Narrative of theRead MoreNarrative Of The Life Of Frederick Douglass Essay1102 Words   |  5 PagesDate Narrative Of The Life Of Frederick Douglass Writing in the favor of black people has always remained controversial from the very beginning. Critics regard such writing as â€Å"a highly conventionalized genre† indicating that â€Å"its status as literature was long disputed but the literary merits of its most famous example such as Frederick Douglass s Narrative of the Life of Frederick Douglass†¦are widely recognized today.† (Ryan:537) Despite of such severe resistance, writers like Douglass have pennedRead MoreThe Narrative Of The Life Of Frederick Douglass1566 Words   |  7 PagesThe â€Å"Narratives of the Life of Frederick Douglass† is the story of Frederick Douglass’ life from the time he was born into slavery, to the time he escaped to freedom in the north. When Douglass wrote this book, slavery was still legal in a large portion of the United States. After Douglass’ escape to freedom and his continuation of his education, he became an abolitionist through his works of literatu re and speeches. In â€Å"The Blessings of Slavery†, by George Fitzhugh he states that southern slavesRead MoreNarrative Of The Life Of Frederick Douglass1257 Words   |  6 PagesBook Review By Mary Elizabeth Ralls Narrative of the life of Frederick Douglass: An autobiography written by Frederick Douglass Millennium publication, 1945edition 75 pages Frederick Douglass whose real name was Frederick Augustus Washington Bailey approximately birthdate is in1818, the month or day is not known, he died in 1895. He is one of the most famous advocates and the greatest leaders of anti-slavery in the past 200 or so years.Read MoreNarrative Of The Life Of Frederick Douglass Essay1498 Words   |  6 Pagessoutherners believed that one of the most essential means of life was slavery. In the novel, Narrative of The Life of Frederick Douglass, Douglass challenges and debunks the idea of slavery being a necessary part of the white lifestyle; many pro-slavery arguments consisted of religion justifying slavery, slaves being â€Å"easily manipulated†/ignorant, and slavery keeping the southern economy from disappearing (The Proslavery Argument). Frederick uses personal experiences and other tactics to expose theRead MoreNarrative Of The Life Of Frederick Douglass1730 Words   |  7 PagesOne of the most well-known slavery narratives wa s lived and written by Frederick Douglass, Narrative of the Life of Frederick Douglass. Frederick Douglass was a civil rights activist who was born into slavery on a plantation in eastern Maryland in February 1818. His exact birth date is unknown, he states in his narrative, â€Å"I have no accurate knowledge of my age, never having seen any authentic record containing it.†2 His birth name was Frederick Augustus Washington Bailey, which was given by hisRead MoreThe Narrative Of The Life Of Frederick Douglass1363 Words   |  6 Pages In The Narrative of the Life of Frederick Douglass, Frederick Douglass portrays the importance of education because of its influence in leveling the playing field between the races in the 1800s. Education and knowledge are themes that are heavily dwelled upon throughout the novel, inspiring the reader to see the full power of such important ideals and to take the full advantage of both at all times. Douglass gives the reader a new appreciat ion for education as he delivers his message regardingRead MoreNarrative Of The Life Of Frederick Douglass1255 Words   |  6 PagesFrederick Douglass, throughout Narrative of the Life of Frederick Douglass, uses religion to get many of his points across. In one way, religion plays a huge role in Douglass’ ability to become literate throughout the text. With the Bible and other Christian texts, Douglass is able to further his ability and the ability of others to read. This becomes important because as Douglass points out the slaveholders believe a literate slave is not a good slave. This union of literacy and religion show theRead MoreThe Narrative Life Of Frederick Douglass1583 Words   |  7 Pages‘The Narrative Life of Frederick Douglass’ is an autobiography of Frederick Douglass, the slave who escaped and became one of renowned social reformers of his time. The book is a collection of actual experiences of the author during his time in slavery and experienc es of fellow slaves. He describes brilliantly the oppressive conditions into which he was born, lived, as well as his struggles and triumphs. The author meant to make the reader comprehend life of the African Americans in slavery beforeRead MoreThe Narrative Of The Life Of Frederick Douglass939 Words   |  4 PagesRevolutionary Freedom In 1845, an African-American man named Frederick Douglass released a thought-provoking autobiography that would become a turning point in revolutionary change. The Narrative of the Life of Frederick Douglass was the first autobiography Douglass had written focusing on the real life struggles he has faced during his time spent in bondage. During his time, it was not common for an African-American to have the skills to read and write, and it was especially uncommon to publish

Essentials of Anatomy and Physiology †Free Samples to Students

Question: Discuss about the Essentials of Anatomy and Physiology System. Answer: Introduction: Transvaginal ultrasound: Ultrasound utilizes sound waves to make a picture of visceral organs. In this case, a wand is passed through the vagina into the uterus and takes a picture which shows whether the endometrium is thick or not (Charles, 2017). If so, a biopsy may be done. CT scan: A 3-dimensional image of the uterus is taken using x-rays through different angles. The computer then combines the images where a tumour and its size can be seen to confirm the diagnosis. Hallo Maria, the female reproductive system is responsible for conception. At the external genital area, there lies a vulva that contains various organs like the clitoris, the urethral orifice, the labia majora and minora and the introitus (Martini and Bartholomew, 2017). The introitus opens into the vagina. Then the vagina into the uterus, which houses a fetus after conception and is in the lower abdomen. The uterus is connected to the ovaries by fallopian tubes. The ovaries eject a mature ovum to the fallopian tubes, and in a region called the isthmus, this ovum is fertilised after coitus (Alessandria et al., 2015). Then it moves to the uterus where it develops until one gives birth. Now, the uterus has various layers on its wall, and the innermost is known as the endometrium. This is the centre of our focus. The individual cells that form your endometrium always divide in a normal and controlled process known as mitosis. However, some factors may make these cells to divide at an u ncontrollable rate, a condition we are calling endometrial uterine cancer. As the cells divide uncontrollably, the endometrial wall grows, a reason you presented with abdominal swelling. Moreover, the growth also exerts pressure on capillaries, which eventually rupture (Martini and Bartholomew, 2017). Also, the growth itself may produce more hormones that cause discomfort and eventual bleeding. This is the reason you presented with per vaginal bleeding. Stage 2 cancer stage means that the cancerous cells have covered the main uterine body and the lower uterine segment called the cervix (Alessandria et al., 2015). Treatment option: One of the treatment options for stage 2 cancer is surgery that involves a hysterectomy, bilateral salpingo-oophorectomy and the removal of para-aortic and pelvic lymph nodes (Mayo Clinic, 2017). The lymph nodes can then be examined for further signs of metastases through biopsy. Nursing issue: The priority nursing issue that arises from this form of treatment is acute pain related to a surgical incision. Goal: Maria will describe a satisfying control of pain at levels below three on a scale rating of 0 to 10 after surgery (Mayo Clinic, 2017). She will also record an improvement in her well being especially the baseline vital signs like pulse rate, respirations, temperature and blood pressure. Additionally, she will have a relaxed posture and a normal tone of the muscles. Another goal is that Maria will utilise non-pharmacological and pharmacological forms of pain management (Rosenfeld and Loose, 2014). Furthermore, she will display an improved mood and coping postoperatively. Immediately acknowledge Marias reports of pain. This fact is because a lengthy response to a patients pain exacerbates anxiety and stress. Cognitive behavioural strategies including imagery, relaxation, distraction and breathing techniques will be explained to her. Clean the incision site and dress it well to prevent infections. Administer all the medications prescribed after surgery. Administer a non-opioid agent like acetaminophen or a nonsteroidal anti-inflammatory drug. NSAIDS are active in the peripheral tissues by blocking the prostaglandin synthesis that enhances nociception (Lippincott, 2013). Administer an opioid analgesic if the pain is not relieved by NSAIDS. The opioid to be administered is morphine. Report any unsuccessful measures undertaken to the oncologist and the physician (Lippincott, 2013). Reassure Maria that pain is limited and it is manageable mostly by patient factors such as a positive image of herself (Rosenfeld and Loose, 2014). References Alessandria, S., Norese, G., Gorosito, F., Lange, M., Nlting, M. and Bermudez, A. (2015). Early stage endometrial cancer: laparoscopy vs. laparotomy.International Journal of Gynecological Cancer, 25, p.70. Charles, P. (2017). Cancer of the Uterus (Uterine Cancer or Endometrial Cancer).Journal of Medicine, [online] pp.1-6. Available at: https://www.medicinenet.com/uterine_cancer/article.htm [Accessed 27 Apr. 2017]. Lippincott, W. (2013).Brunner and suddarth's textbook of medical -surgical nursing 12th ed. + nursing diagnosis, ... 1st ed. [Place of publication not identified]: Wolters Kluwer Health. Martini, F. and Bartholomew, E. (2017).Essentials of anatomy physiology. 1st ed. Harlow, Essex: Pearson Education. Mayo Clinic. (2017).Overview - Mayo Clinic. [online] Available at: https://www.mayoclinic.org/diseases-conditions/endometrial-cancer/home/ovc-20205704 [Accessed 27 Apr. 2017]. Rosenfeld, G. and Loose, D. (2014).Pharmacology. 1st ed. Baltimore, MD: Lippincott Williams Wilkins.

The Hunchback of Notre

The Hunchback of Notre-Dame Essay In this novel The Hunchback of Notre-Dame (1831), Victor Hugo talks about the life of his characters in the city of Paris. This story takes place in the late-fourteenth century. With inequality all around it was hard for a person to gain respect without good looks or social status. In this paper I will mainly discuss the story of Quasimodoe Esmeralda, and their struggle in this story Quasimodoes mother was a gypsy. She could not take care of him any longer so she left him in front of a church. Gypsies were not liked at this time, but the church was highly respected. Being it that Quasimodos mom had left him on front steps of the church the king could do almost nothing. Quasimodoe could not leave the church due to the fact that he was deformed and ugly. Quasimodo grew very lonely and bored up in that bell tower all by him self. He was looking down one day and set eyes upon a young woman named Esmerelda. On the day of fools Quasimodo saw this young lady and decided to go down and take a closer look at this woman. It was a holiday, feast of fools, when he decided to go down. When the people saw him they were horrified. He got whipped and lectured by his master. Well, to make a long story short Esmerelda ends up dyeing, and Quaismodo runs away and is never seen or heard of again. They state that in the end they find two skeletons lying in each others arms. One the body of a lady (Esmerelda), and the other the body of a man who was deformed (Quaismodo). It also states that the woman was hung, but the man died because he had come there by himself and died there. We will write a custom essay on The Hunchback of Notre-Dame specifically for you for only $16.38 $13.9/page Order now There are many examples of Historical Significance in this book. One of which is the power of the church. The church mostly controlled everything back then. My second example is the way that they talked. They sounded more sophisticated back then. It states on page 139, Sunday in the year of my lord 1467. My third fact is the fact that they didnt like gypsies back then. They wanted to kill all of the gypyses. It states in the end that they end up killing Esmerelda. My fourth fact is the way that they dressed. My fifth fact is that it states on page 65 that America had not yet been discovered. My sixth fact is the food that they had back then. It states on pages 98-99 the next minute, there was on the table a loaf of rye bread, a slice of bacon, some wrinkled apples, and a jug of beer. My seventh fact is the jobs that the people had. The mail characters had jobs like poets, bell ringers, popes, kings, and so on as it lists the kings servants on page 45. My eighth statement is the fact that when the people saw Quasimodo the women had to turn their heads. The transportation was mostly horses back then. The printing press was a big fear back then as it states on page 174, it was the fear of an ecclesiastic before a new force, the printing press. My ninth fact is the architecture had back then with all the cathedrals and what not.(fifth paragraph on page 10) My tenth statement is the fact that social inequality was a big factor back then. My eleventh and final fact is that all of this takes place during the restoration and romanticism and revolution period (1815-1850) as it states in our world history book. .u99f9615aedb613e1b9f9072756566514 , .u99f9615aedb613e1b9f9072756566514 .postImageUrl , .u99f9615aedb613e1b9f9072756566514 .centered-text-area { min-height: 80px; position: relative; } .u99f9615aedb613e1b9f9072756566514 , .u99f9615aedb613e1b9f9072756566514:hover , .u99f9615aedb613e1b9f9072756566514:visited , .u99f9615aedb613e1b9f9072756566514:active { border:0!important; } .u99f9615aedb613e1b9f9072756566514 .clearfix:after { content: ""; display: table; clear: both; } .u99f9615aedb613e1b9f9072756566514 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u99f9615aedb613e1b9f9072756566514:active , .u99f9615aedb613e1b9f9072756566514:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u99f9615aedb613e1b9f9072756566514 .centered-text-area { width: 100%; position: relative ; } .u99f9615aedb613e1b9f9072756566514 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u99f9615aedb613e1b9f9072756566514 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u99f9615aedb613e1b9f9072756566514 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u99f9615aedb613e1b9f9072756566514:hover .ctaButton { background-color: #34495E!important; } .u99f9615aedb613e1b9f9072756566514 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u99f9615aedb613e1b9f9072756566514 .u99f9615aedb613e1b9f9072756566514-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u99f9615aedb613e1b9f9072756566514:after { content: ""; display: block; clear: both; } READ: African American Slavery EssayThis book was a very good book. It only had a few problems. The author used to much detail and that made the story boring. He would also wander off and start describing something else more vividly. Victor Hugo should have kept just on the story of Esmerelda and Quasimodo. The end of the story was the best part. In all the book was an ok book. This book was a good novel after all. It was an action and romance story that mainly consisted of two people, Quasimodo and Esmerelda. It reminded me of the short story Beauty and the Beast.

Sustainability In The Peak District National Park Tourism Essays

Sustainability In The Peak District National Park Tourism Essays Sustainability In The Peak District National Park Tourism Essay Sustainability In The Peak District National Park Tourism Essay The purpose of this study is to explicate how to develop sustainability in the Peak District National Park, Castleton ( PDP ) . The study will see chiefly and concentrate on the societal portion in peak territory national park, Castleton, and alterations that can be made. First of wholly, the study will state the reader some brief history of Peak District national park, Castleton ( PDP ) and so specify the term sustainable touristry and touristry development. Then secondly, the writer will present the demand that can be done to develop sustainable touristry in Castleton and how to advance sustainable touristry in the Peak District National Park in Castleton, the literature will so urge development that can be done in Castleton and decision will be drawn. Castleton is an outstandingly pretty small town situated at the caput of the lovely Vale of Hope, in the bosom of the Derbyshire Peak District National Park. Castleton is surrounded on 3 sides by steep hills and the mighty majority of Mam Tor looms high, 2 stat mis to the north West of the small town. On a hill, overlooking Castleton is the ancient Peveril Castle Sustainable touristry can be defined as Sustainable touristry is merely sustainable development achieved through touristry. Sustainable development is economic development that takes a long-run position. It balances the benefits of economic development against environmental and societal costs ( greentourism.org.uk, 2010 ) . Sustainable Development in Castleton Sustainable touristry nastily focuses on the environment, societal and environment values. However, to accomplish sustainable development in the peak territory national park Castleton, ( PDP ) the community has to affect in the partnership. Harmonizing to Sinclair ( 2003:404 ) define as sustainable development is expected to run into the demands of the present without compromising the ability of future coevals to run into their ain demands . Sustainability is chiefly focused so that development is positive for the local people, the visitants and touristry companies. To advance touristry in Peak District National Park, Castleton they have to hold more events, activities and exhibitions by making that it will pull more visitants as it used to make. For illustration the Garland festival and the Oak apple twenty-four hours which runs every twelvemonth attracts visitants to Castleton. Castleton has to construct more cafe bars for the local people and visitants themselves. These festivals attract more visitants to Castleton and it helps better the economic system impact and besides makes the attractive force really popular. In 2001, the population in Castleton was around 1,200 ( visit Castleton.com, 2010 ) . Because visitants visit different or several Parkss so Castleton needs to convey more activities so that the finish can be sustainable. However, the communities do non hold to destruct the wild life in the country with hike and walking in the country. In the other manus, the community has proctor and step the sustainable touristry in the country. Harmonizing to the Miller and Ward ( 2005:177 ) stated that since 1993, the WTO has organized sustainable touristry monitoring pilot undertakings in different parts of the universe where WTO advisers have worked together with national and local touristry direction to develop indexs for peculiar sites . Attraction in Castleton Castleton has local attractive force, for illustration the Peveril, Castleton palace and more. The Castleton palace do non pull more visitants because it needs more betterment and development for it to pull more tourer and visitants. Peak territory national park, Castleton ( pdp ) . Castleton is a topographic point where it suite all sort of demands and people, for illustration, Education Old people John walkers Peoples who wish to remain nightlong Hikers Peveril Castle from across Cave Dale, with Mam Tor Beginning from: visit Castleton The above image nevertheless shows the local attractive force in the Peak District National Park, Castleton ( pdp ) . The palace in Castleton needs more betterment. In other manus, it will pull more visitants from the nearer villages or towns like for illustration, Edale, Buxton, bakewell and many more. By making so, it will pull occupations for the local communities. Conveyance in Castleton Castleton lies at the western terminal of the Hope Valley in the Peak District National Park, mid-way between Manchester and Sheffield. Transport in Castleton is dependable. Hope railroad station is 3km from the Centre of Castleton is served by the Manchester Sheffield railroad line with direct trains to both metropoliss, plus connexions to the remainder of the railroad system. Beginning from Castleton. Improvement in Castleton The local people and visitants in the communities has to take attention with the by non falsifying the wild life in the country. Harmonizing to Shaw and Williams ( 2004:182 ) suggested that to prolong touristry the followers can be look at: To run with engagement and consent of local communities, which of class links straight with the thoughts of communities engagement Be in place to portion net income fairly with the local community Involve communities than persons. Promoting touristry in Castleton Harmonizing to Waugh ( 2002 ) said that national park must besides further the economic and societal good being of the local communities. They are besides required to prosecute a policy of sustainable development by which they must take to better the quality of people s lives without destructing the environment ( model 16, p499 ) . To advance touristry in Castleton the community has to lend in the activities that has been brought and are taking topographic point. By making so it besides creates occupations for the local people in the town or metropolis. The publicity has to be besides enjoyed the qualities by the local communities and the visitants . The local people have participated in touristry developments. Harmonizing to Ottinger et Al ( 2005 ) suggested that to advance touristry in a certain countries the followers has to be done: It enhances International Corporation, foreign direct investing and partnerships with both private and public sectors, at all degrees. Develop plans, including instruction and preparation plan that encourage people to take part in eco- touristry to enable autochthonal and local communities to develop and profit from eco- touristry and enhance stakeholder s cooperation in touristry development . Number people who visit the peak territory national park, Castleton There are many people or visitants who visit the peak territory national park, Castleton, every twelvemonth. ANNUAL VISITS TO THE MOST POPULAR AREAS IN THE PEAK DISTRICT NATIONAL PARK A Entire Visits % Hiking % rubber-necking Lower Derwent ( inc Chatsworth ) 3,120,000 4 33 Wye Valley ( inc. Bakewell ) 2,560,000 11 18 Hope Valley ( inc. Castleton ) 2,220,000 8 15 Dove A ; Manifold Valleys 2,050,000 21 9 Upper derwent 1,240,000 13 6 Beginning from: the peak territory national park. Decision Recommendation The application of the literature suggests that the local community has to lend to prolong touristry in peak territory national extremum, Castleton ( pdp ) . The application of literature suggest that the local people has to maintain the environment clean so that it does non harm the wild life The application of the literature suggest that the local people and the visitants has to utilize public conveyance or walk to take down the air pollution The application of the literature suggests that visitants have to hold to command their pets or animate being when they visit the peak territory national park, Castleton.

Common LISP Research Paper Example | Topics and Well Written Essays - 2000 words

Common LISP - Research Paper Example Table 1 shows some of the mostly used implementations of Common Lisp (Daniel, 2010). Common Lisp has been the chosen Lisp dialect in various development industries worldwide. One such industry is the Web. Some online shopping sites such as â€Å"Yahoo! Store† provide its users with a WYSIWYG editor for editing their online store through any standard web browser (Graham 2003). This editor is developed in Common Lisp. CL-HTTP is public domain web server developed by MIT Artificial Intelligence Lab. Some big companies such as AT&T have been using Common Lisp in their telecom systems. A UK based company, Harlequin, is known to have provided Common Lisp based products and consultancy services to AT&T (Kantrowitz 1994). Xanalys Ltd is another giant company that has been using Common Lisp within their application products. Xanalys LinkEXPLORER, is one of their products that is developed in LispWorks (an implementation of Common Lisp) (Levine & Pitman 2010). Besides being used in internet web services, telecom industry, document translation, fraud detection in credit cards as well as crime investigation, CL has successfully been used in applications related to analysis of investments, finances, tracking of trends in stock markets, airline scheduling systems, space exploration, robotics, process planning, process scheduling, chemistry, physics and medicine. All these discussed application areas have a common trait; the problem structure is usually too complex. The following discussion depicts the situations where it is generally advised to use CL to simplify complex problems. Common Lisp has been used in the field of Artificial Intelligence since its inception. Although it may not be an optimal solution for common problems involving bulk processing based on clear cut, well defined data, yet it can still be used in these system. In a business accounting system that usually involves straight

Discuss supreme court case Korematsu v. United States (1944) Essay

Discuss supreme court case Korematsu v. United States (1944) - Essay Example This was quite an irrational decision because there was no evidence that these individuals were a threat to the national security of US. Walter Lippmann a well renowned columnist stated that no individual is allowed to conduct business and no individual has a right to obtain residence during a war. During the month of February of 1942, the president of US, Roosevelt accepted and signed the Executive Order 9066 (Niiya, 1993, p.16). This order provided the secretary of war with the authority to recognize certain areas as war zones and due to this label the people living in that area may be removed and restrictions of travelling within that area were even applied. Later, the in charge of the Western Defense Command labeled the entire region of the Pacific Coast as area of military due to its higher probability of being attacked (Bangarth, 2008, p.22). This led to implementation of curfews after which Japanese Americans were initially restricted to leave the area and later evacuated from the region. Later these individuals were held in prison camps because it was believed that all Japanese Americans are traitors. These actions taken by the US government were challenged in the case of Korematsu v. United States (1944) and the outcome of this case was that although the justices of t his case accepted that it was necessary for the military to relocate the Japanese Americans and the court accepted the decision taken by the government to detain Korematsu (Polenberg, 2000, p.197). The court legalized the actions taken by the government because the court believed that the action was taken as US was at war with Japan and it was correct to believe that Japanese American could involve in sabotage. The decision taken by the court during this case was quite significant in nature as the decision clearly stated that the government of US had the right to take any action such as evacuating people from their areas on racial basis. The decision even clearly stated that wartime

Outside Speech Assignment Essay Example for Free

Outside Speech Assignment Essay After I watched the speech which was gave by Bill Gates in June 08, 2007 on the Harvard commencement, I felt more interesting in Bill Gates. According to the information offered by woopidoo. com, we can find the Biography of Bill Gates, which said, â€Å"Bill Gates is one of the most influential people in the world. He is cofounder of one of the most recognized brands in the computer industry with nearly every desk top computer using at least one software program from Microsoft. Bill Gates is the richest man in the world and has held the number one position for many years. Gates was born and grew up in Seattle, Washington USA. His father, William H. Gates II was a Seattle attorney and his mother, Mary Maxwell Gates was a school teacher and chairperson of the United Way charity. Gates and his two sisters had a comfortable upbringing, with Gates being able to attend the exclusive secondary Lakeside School. Bill Gates started studying at Harvard University in 1973 where he spent time with Paul Allen. Gates and Allen worked on a version of the programming language BASIC, which was the basis for the MITS Altair (the first microcomputer available). He did not go on to graduate from Harvard University as he left in his junior year to start what was to become the largest computer software company in the world; Microsoft Corporation. † 30 years later since Gates left Harvard; Gates came back to Harvard and gave a speech to those students who were graduated from Harvard. The reason why Bill Gates gave this speech is that he wanted to deliver what he had thought about a successful person should do to the world after graduated from school. His topics were appropriate for the audience, because the audience were all students who graduated from Harvard. Also, his topics were appropriate for the occasion, because it was Harvard commencement Day. For the general purpose of this speech, it was the special occasion speech, because this speech was a presentation that highlights a special event. The special event was the Harvard commencement. For the mode of delivery for this speech, I think it should be the manuscript mode, because during Bill Gates were giving the speech; he looked down on the speech table. Bill Gates used his voice effectively. He adjusted his rate very well. He did not speak very fast so that everyone there can get what he said. Also, he used pause for effect, such as when he said, Ive been waiting more than 30 years to say this: Dad, I always told you Id come back and get my degree. † Between â€Å"to say this† and â€Å"Dad† he used a pause, so that audience would think about what would he going to say. And it made the speech more interesting. Also, he used duration for attention, pitch for expression, volume for emphasis, enunciation for clarity and fluency for fluidity during his speech. He spoke clearly and smoothly, so that everyone could understand what he was talking about. Bill Gates used eye contact to hold audience attention, because he would look at audience usually, not kept reading his manuscript all the time. He did not use facial expression a lot, but audience still could see him smiling sometimes. Thus, for the delivery part, I think Bill Gates did very well. He gave the speech by using a manuscript; however, he gave the speech without kept reading the manuscript all the time. He used voice to get audiences’ attention; he used eye contact to kept audiences’ attention. And everything he talked was clear and smooth. For the speech organization, Bill Gates used a very good attention getter by saying, â€Å"Ive been waiting more than 30 years to say this: Dad, I always told you Id come back and get my degree. I want to thank Harvard for this timely honor. Ill be changing my job next year†¦and it will be nice to finally have a college degree on my resume. But I also want to be recognized as the guy who got Steve Ballmer to drop out of business school. Im a bad influence. Thats why I was invited to speak at your graduation. If I had spoken at your orientation, fewer of you might be here today. I applaud the graduates today for taking a much more direct route to your degrees. For my part, Im just happy that the Crimson has called me Harvards most successful dropout. I guess that makes me valedictorian of my own special class†¦I did the best of everyone who failed. † These were part of the manuscript I found from networkworld. com. After his introduction, he began to recall his school life when he was studying in the Harvard. By telling his story, he told audience how he began his business. After his business, he talked about what he had thought about during the 30 years. Then, his main point came out: â€Å"In your years here, I hope youve had a chance to think about howin this age of accelerating technologywe can finally take on these inequities, and we can solve them. † Then, Bill Gates gave an example for the inequities: there were millions of children were dying from poverty and disease. Then, Gates started talked about how to help these children from dying, â€Å"If we can find approaches that meet the needs of the poor in ways that generate profits for business and votes for politicians, we will have found a sustainable way to reduce inequity in the world. This task is open-ended. It can never be finished. But a conscious effort to answer this challenge will change the world. We can make market forces work better for the poor if we can develop a more creative capitalism? If we can stretch the reach of market forces so that more people can make a profit, or at least make a living, serving people who are suffering from the worst inequities. We also can press governments around the world to spend taxpayer money in ways that better reflect the values of the people who pay the taxes. At the last, he gave the conclusion by calling action, â€Å"Knowing what you know, how could you not? And I hope you will come back here to Harvard 30 years from now and reflect on what you have done with your talent and your energy. I hope you will judge yourselves not on your professional accomplishments alone, but also on how well you have addressed the world’s deepest inequities †¦ on how well you treated people a world away who have nothing in common with you but their humanity. † I think the organization of Bill’s speech was very good, because everything was included and nothing was unnecessary. For the materials to support the speech, Bill Gates used the AIDS as an example, â€Å"The broad goal, of course, is to end the disease. The highest-leverage approach is prevention. The ideal technology would be a vaccine that gives lifetime immunity with a single dose. So governments, drug companies, and foundations fund vaccine research. But their work is likely to take more than a decade, so in the meantime, we have to work with what we have in handand the best prevention approach we have now is getting people to avoid risky behavior. Pursuing that goal starts the four-step cycle again. This is the pattern. The crucial thing is to never stop thinking and workingand never do what we did with malaria and tuberculosis in the 20th centurywhich is to surrender to complexity and quit. The final stepafter seeing the problem and finding an approachis to measure the impact of your work and share your successes and failures so that others learn from your efforts. † This example told people how to help those people who were suffering from disease. Also it told people to solve the problem when they met. The audiences were responded lively. When Bill Gates stood on the stage, all the people stood and began to clap. When Bill Gates used humor to deliver his points, audiences would laugh or clap. When Bill Gates was talking, the audience would be silence. It showed that the speech was interesting and meaningful that they would like to listen. Also, they showed the respect to the people who were the richest one in the world. After I watched the video, I think Bill Gates did very well on his speech. He gave an interesting and meaningful speech to people. He let people laugh; at the same time, he let people think.

The Hon. Dr :: essays research papers

Among the gay press's responses to my 1993 book A Place at the Table was the charge by some critics that I'm "sex-negative." Frank Browning griped that I want to "to have everyone put on 30 pounds, buy a Brooks Brothers suit, and wander off on the golf links, becoming [an] upper-class version of Ozzie and Harry. Those who don't want to take risks should join Mr. Bawer on the golf course. Those who want to feel alive will benefit from the exploration of our bodies and what our bodies can grant." Golf? Ozzie and Harry? Brooks Brothers? What, I wondered, does any of this have to do with what I've written? I've never been on a golf course. Or worn a Brooks Brothers suit. And when did I join the upper class? Of course I want gay people to enjoy what their bodies can grant. I also want them to have equal rights under the law, the love and respect of their friends and families, and a meaningful life beyond their orgasms. I want gay kids to grow up knowing that, as wonderful as sex can be, gay identity amounts to more than belonging to a "culture of desire." Browning and others mocked me for being "serious." Well, isn't discovering oneself as a gay individual in this society a serious challenge? Isn't gay rights a serious issue? Being serious about gay rights in public discourse doesn't preclude being able to have fun in one's personal life. Yet if some right-wing critics can't write about homosexuality without smirking, some gay writers seem unable to address the subject without prattling frivolously about their own sex lives and longings. Which is a shame, because it's vitally important for us to recognize that at the heart of homophobia lies an inability to see that gays can love each other as deeply and as seriously as straights can. Explaining why he'd refused to print my review of the film Longtime Companion, an American Spectator editor told a New York Observer reporter, "Bawer was striking a total equivalence between a heterosexual couple in love and a homosexual couple in love. To me, that wasn't convincing." That editor isn't alone in rejecting the idea of the moral equivalence of gays and straights. It's not only heterosexuals who draw these sex-related distinctions. "The defining thing about being gay," a gay man tells Susan Bergman in her new memoir, Anonymity, "is that you like to have sex a lot.

Intangible Asset Essay

ABSTRACT The purpose of this study is to examine several issues when dealing with intangible assets. By means secondary research, relevant evidence from many sources was selected, evaluated and organized into three main points, which are research and development cost, brand valuation and the risk of intangible asset in financial statement in relation with market and book value. The evidence includes statistical data and expert opinion. The research results that intangible assets give a significant impact to the company if they are not measuring appropriately based on the accounting standards. Based on these findings, it is argued that intangible asset would affect company’s performance if there are misjudgments in the valuing of these assets. Introduction Financial statement has a significant role in businesses system in due to transparency of company’s financial position in the businesses environment. The purpose of financial report is to give important information about any changes in company’s performance that is useful for a wide range of users in making decision making in order to make investment in that particular company. According to FASB that is stated in Canibano, Garcia-Ayuso, & Sanchez (2000, p.102), financial statement should provide a useful information that will benefit to any potential investors and creditors to make further investment, credit and similar decision. Therefore, any event that will affect company’s performance either present or future should be presented in this annual report. During last 20 years, expansion in technology, economic system and people knowledge have brought many changes in businesses environment which increase the use of media due to more competition between companies a nd company’s feasibility in the future. Due all these changes as stated in Canibano, Garcia-Ayuso, & Sanchez (2000, p.102) the resource of wealth and future economic benefit is not from material production or tangible asset but from investing and management of intangible asset. As defined in paragraph 8 of AASB 138 that is noted in Picker et al (2006, p. 313) intangible asset is â€Å"an identifiable non monetary asset without physical substance†. There are two main forms of intangible asset, first legal intangible such as trademark, patent, brand  and other thing that defendable in the court and the second one is competitive intangible such as knowledge activities and other activities that have a direct impact and effectiveness to company’s performance (Wikipedia, 2010, accessed 15/05/10). Intangible asset is one of accounts that should present in the financial statement; this is however, by putting intangible assets in the financial statement, this report would be less informative because they raise the difficulties of estimation of market value and book value which can affect the company’s performance. It can be argued that there are some issues that arise when dealing with internally generated assets. Therefore, in this essay the author will discuss possible issues that can arise in intangible asset such as research and development cost, brand valuation and the risk of intangible assets in financial report in relation with market and book value. R&D cost In order to expand intangible asset, companies need to spend more money in research and development (R&D) due to market competition to get more profit. This expense is relatively expensive and continuous until the firms can find a new finding in intangible asset that can improve company’s performance. This statement is strengthened by Canibano, Garcia-Ayuso, & Sanchez (2000, pp.108-109) argument which states that between R&D and future economic benefit had not been confirmed thoroughly because there were no confirmation that can be found in relation with expanding research and development a new product can lead future improvement in the company’s performance. Changes in the R&D can cause a divergences between profit each year and also enlarge the difference between cash flow that is actually generated by firms and profit that is stated in financial statement because a new product of the research is about to be commenced and generated revenue later (Wrigley, 2008, p.258) . Furthermore, in determining research and development cost, this activity will lead to greater amount of expense in balance because when any spending for research incurred, it will be recorded as expense and it will affect company’s performance which can be a huge disadvantages for companies. If there are more expense that company generates as a result of research and development in one accounting period, it will decrease value of profit which lead to a negative expectation to investors because the investors will start to doubt with the company’s  performance if they see more expenses than profit during the year. An example arises from Sigma Pharmaceuticals Limited (SIP) that was developing a new product that have a purpose to measure carbon gas emission in order safe the environment (Sigma Pharmaceuticals Limited 2009, p.5). Based on SIP summary of complex accounting policy, R&D cost would be capitalised if the research bring a future economic benefit or can be sold to other parties (Sigma Pharmaceuticals Limited 2009, p. 54). This means that SIP would spend a lot of money to make this research success and able to generate profit but it is more expense would be generated during this research that has possibility to reduce the profit in that year. Another significant example is from Rolls-Royce Company, â€Å"in 1960’s because of R&D expenditures Rolls-Royce Company couldn’t make profit† (Yardimcioglu 2008, p.91). This explanation can be conclude that even companies increase their research and development to find a new intangible asset such as patents that have expectation to bring more profit to the particular corporation, the firms still do not have control to this expectation because of uncertainty in the future economic benefit. It also gives negative impact to firm’s performance in investing activities because it will affect the investors’ confidence to put their investment in a particular company’s. Brand valuation Brand valuation has appeared as issues that arise from measuring intangible asset in financial report of companies. This is because of the deficient of perceptive and evaluation from accounting standard in measuring brand in a firm that mostly lead to uncertainties between goodwill and other intangible assets. Brand can be defined as a unique symbol or trade mark that is used to identify goods and services differently from its competitors (Tollington, 1998, p.180). The problem that occurs from brand as intangible asset is from useful life of it because brand does not have a fixed life which can lead to misjudge of indefinite and definite life of other intangible asset (Seetharaman et al, 2001, p.247). Another problem that arises from brand measurement is the difficulties of prediction in maintaining the value of brands in a period of time, for example, well known brand like Ferrari, Marlboro and Coca Cola mostly have a stable value if compare with forgotten brand that may have less v alue (Seetharaman et al, 2001, p.247). In the most case, it has been debated that the value of brand asset could be measured  appropriately because in order to evaluate brand value, the company will use relief from royalty. However, Royalty rate is not always available and often the rate used is based on the company’s decision rather than reliable source in that particular company. If the royalty rate is too high, it could be destroy the company’s profit that could earn (Sinclair & Keller, 2007, accessed 16/05/10). Risk in financial statement. Intangible asset that takes a place in financial statement would create significant risk in relation with company’s performance. This is because the values of intangible assets have not exhibited in the financial report due to lack of measurement on intangible asset such as trademark, knowledge of employees and development of technology. An example of the risk that is reflecting the difficulties of measuring intangible asset value is from Nokia Corporation. According to the data from Yardimcioglu (2008, p.91), financial position that stated on financial statement in 1999 was US$11 billion of total asset, liabilities were US$5.3 billion and residual cost US$5.7. In 2000, Nokia’s market value was US$190 billion and made US$183 billion differences between book value and market value, and this differences arise because intangible asset that Nokia possessed. This difference should be stated in the financial statement, but after one year Nokia’s market value has decrea sed to US$97 billion and if the difference of market and book value was stated in the financial position, Nokia would lose profit by US$86 billion. Another example of the risk of intangible asset in financial statement is Rolls Royce Company; this company has suffered a loss in 1960’s that lead to serious financial issues because of transference of more sources to R&D process (Yardimcioglu, 2008, p.91). Based on these two examples, measuring intangible asset is quite difficult because â€Å",,, it is impossible to supply the deficiency between book value and market value in consequence of taking the intangible assets into financial statements (Yardimcioglu, 2008, p.91). In conclusion, there are some issues that arise from valuing of intangible asset in a corporation. This issue is including uncertainty of research and development cost that still cannot be ascertained to make future economic benefits, brand valuation because inadequate measurement for this intangible assets and the risk of putting intangible asset in financial report. Companies should do some actions to  solve this problem that might be useful for company’s management or even for investors who are willing to invest their money to the company. First, maximise the use of intellectual property by expanding only small proportion of patents. Second, introduce a new product to the market that will possibly generate an innovation and third, technologies involvement (Hand & Lev, 2003, pp. 511-512). References Canibano, L, Garcia-Ayuso & Sanchez, P 2000, â€Å"Accounting for Intangible: A Literature Review, Journal of Accounting Literature, vol.19, pp.102-130. Hand, J, R, M & Lev, B 2003, Intangible assets: values, measures, and risks, Oxford University Press, London, accessed 14/05/2010, http://books.google.com.au/books?id=RmFLUk7NydQC&printsec=frontcover&dq=intangible+assets&source=bl&ots=1QtSgbhUPK&sig=Nsy8mguyyw6tV8-FUAqpWi6pzVw&hl=en&ei=jNfsS96tM47U7APH_tiMBg&sa=X&oi=book_result&ct=result&resnum=7&ved=0CDoQ6AEwBg#v=onepage&q&f=false Picker, R, Leo, K, Alfredson, K, Pacter, P & Wise, V 2006, Australian Accounting Standards, John Wiley & Sons, Queensland, Austalia, Seetharaman, A, Azlan Bin Mohd Nadzir, Z & Gunalan, S 2001, â€Å"A Conceptual Study on Brand Valuation†, Journal of Product & Brand Management, vol.10, no.4, pp.243-256. Sigma Pharmaceuticals Limited 2009, Annual Report 2008-2009, accessed 14/05/2010, http://sigma.ice4.interactiveinvestor.com.au/Sigma0901/Annual%20Re port/EN/body.aspx?z=1&p=-1&v=2&uid= Sinclair, R & Keller, K, L 2007, â€Å"Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes†, International Valuation Standards Committee (IVSC), pp.1-6, accessed 14/05/2010, http://www.ivsc.org/pubs/comment/intangibleassets/06_keller.pdf Tollington, T 1998, â€Å"Brands: the asset definition and recognition test, Journal of Product & Brand Management, vol. 7, no. 3, pp. 180-192. Wikipedia 2010, Intangible Asset, accessed 14/05/2010, http://en.wikipedia.org/wiki/Intangible_asset Wrigley, J 2008, â€Å"Discussion of ‘What financial and non-financial information on intangibles is value-relevant? A review of the evidence†, Accounting and Business Research, vol.38, no.3, pp.257-260. Yardimcioglu, M 2008, â€Å"The Risk of Intangible

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