Wednesday, December 25, 2019

Traveling Around the Fashion Trends of Women 20th - 21st...

The word fashion trends mean a change of clothing style. The first fashion capital of the world was Paris, France. The ‘Belle Epoque’ was the very first fashion trend. In the early 20th century, women had a conservative figure to concentrate on their body figure. A new style was born in the roaring 20’s, was brought the beginning of modern fashion. The roaring 20’s was known for the flapper skirts, gathered skirts, pleated skirts, higher hemlines, and low-cut necklines. The era of the Great Depression became known for its sophisticated Garbo look, where nylon stockings became trendy. World War II is the start of the pants revolution of women. â€Å"The 1950’s were known for a tailored look and immaculate grooming† (Kichura 1). During this†¦show more content†¦Today, women are influenced to wear braziers, which are now known as bras. During the Great Depression, women needed to enter the work force, where they started to wear business suits and fitted jackets with shoulder pads. This generation, imitated the concepts of the clothing trends of women in the workforce. Today, this kind of garment is a formal attire of women. In 1960, ragged jeans became a clothing trend of women. As a result, this attire inspired both women and men to wear this clothing, so this became a unisexual trend. The boyish figure of the 20th century influenced women to replace corsets to bra, stretch bra, and girdles with suspenders. As a result, fashion designers incorporate these concepts to their designs. During the mid 60s and 70s women began to wear T-shirts with slogans, messages, etc. T-shirts continue to exist today for both women and men. Women in the 20th century also influenced the fashion trends of the 21st century in the sports arena. In the 20th century, women began to become interested and active in sports. In the early 1900s, women wore athletic garments, which made it easier for women to move around, while being acti ve. These sports clothing continues to be used today. In the early 1930s, the swimwear for women was born. Today, different varieties of swimwear exists. A fashion designer named Tomas Burberry created sport clothes, which allowed women to have greater ease ofShow MoreRelatedA Picatrix Miscellany52019 Words   |  209 Pagessome of them classical (pp.421-423). bB III. Excerpt from a Lecture on Alchemy Terence McKenna, Wetlands Preserve, 1998 â€Å"†¦Let me read you a passage from Giordano Bruno. This is a wonderful passage from the Picatrix. This was the book of 12th century magical texts that began to introduce these hermetic ideas and this passage is the core passage that inspired the Rosacrucians and numerous other utopian movements. Here is Frances Yeats, â€Å"Hermes Trismegistus is often mentioned as the source for someRead MoreAzerbaijans Tourism Industry12172 Words   |  49 PagesFor instance, Schumann (2010) reports that, Cultural heritage tourism means traveling to experience the places and activities that authentically represent the stories and people of the past and present (31). Unfortunately, some industry analysts characterize the cultural-heritage tourism sector as being a poor cousin knock-off of more expensive alternatives. In fact, King, Bays and Foster (2002) describes the trend in cultural-heritage tourism in recent years as being an attempt to lur[e]Read MoreGlobalization and It Effects on Cultural Integration: the Case of the Czech Republic.27217 Words   |  109 Pagesforefront of mans complexities. With these thoughts in mind, man has moved through history trying to satisfy his desires in relation to others. The advent of the twenty-first century gave birth to the idea of making the world a single village, thus, globalization. Globalization is the most talk-about issues in the 21st century. However, there is the difficulty of the world to come up with a single and uniform definition. This is because, so many people doubt if the happenings in the world today areRead MoreModern History.Hsc.2012 Essay25799 Words   |  104 Pagesharassment from t he local police – were populated by single men†. (H Green) Hundreds of thousands of Dust Bowl families (known as ‘Okies’ as many came from Oklahoma and ‘Arkies’ for the ones who came from Arkansas) turned into agricultural migrants, traveling from farm to farm picking crops at starvation wages. the ‘Great Migration’ – the movement of Black americans from the South to the North. Estimates range from between 600,000 to 1.3 million people in the 1930s alone (note, between 1910 and 1960Read MoreInternational Management67196 Words   |  269 Pagescontinue unabated. The global financial crisis and economic recession have challenged some assumptions about globalization and economic integration, but they have also underscored the interconnected nature of global economies. Most countries and regions around the world are inextricably linked, yet profound differences in institutional and cultural environments persist. The challenges for international management reflect this dynamism and the increasing unpredictability of global economic and politicalRead MoreStephen P. Robbins Timothy A. 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As a result, several years later about one-fourth of all managers and executives are women. Similar attention also was focused on other diverse groups of employees. So that all employees were given opportunities to grow and learn, the Bank of Montreal’s InstituteRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 PagesAssociation. In his spare time, he enjoys reading, cooking and eating good food, tennis, and travel to faraway places. He is especially proud of his wife, Carol, a retired elementary school teacher, his daughter Allison, who wo rks for the Center for Women and Excellence in Boston, and his daughter Teri, who is ï ¬ nishing a graduate program in education at NYU. ROXY PECK is Associate Dean of the College of Science and Mathematics and Professor of Statistics at California Polytechnic State UniversityRead MoreProject Mgmt296381 Words   |  1186 Pageswave This page intentionally left blank Project Management The Managerial Process The McGraw-Hill/Irwin Series Operations and Decision Sciences OPERATIONS MANAGEMENT Beckman and Rosenfield, Operations, Strategy: Competing in the 21st Century, First Edition Benton, Purchasing and Supply Chain Management, Second Edition Bowersox, Closs, and Cooper, Supply Chain Logistics Management, Third Edition Brown and Hyer, Managing Projects: A Team-Based Approach, First Edition Burt, Petcavage

Tuesday, December 17, 2019

Nursing Timeline - 1137 Words

Historical Development of Nursing Timeline Historical Development of Nursing Timeline The 19th century marked the beginning of professional nursing. Florence Nightingale was the legend behind it as she began the struggle of nurses being recognized as professionals. It is hard to believe that nurses were once assigned to the job as a sentence for crimes committed or for the women who were too old or sick to hold conventional jobs. Nightingale’s focus included infection control, documentation, patient safety, confidentiality, and evidence based practice, which seems common place today, but was very forward thinking for that period. The era of Florence Nightingale is just the beginning of the timeline of significant events and†¦show more content†¦However, Barrett (2002) believes knowledge is the focus of nursing science rather on theory or research. George (2011) explains the relationship between theory, research, and practice influence each other in a circular way. In other words, research and theory are not based on hierarchy, but rather, practice is based on theories that are supported through research. To that end, research and theory are not the only disciplines that have influenced nursing throughout the ages. Interdisciplinary influences on the science of nursing Many influences affect the science of nursing, such as philosophy, religion, education, anthropology, social sciences, and psychology, as we will briefly discuss here. Holt and Clarke (2000) surmise â€Å"philosophical method can be useful because it requires careful analysis of words, concepts, arguments and claims and therefore by definition demands and develops critical thinking.† All of these essential elements of philosophy are used as nursing requires the ability to analyze and evaluate patients and provide care based on the best existing plan of care. Religion was once deeply rooted in nursing and was seen as a ministry to Christ. Religious ties may not be so obvious in nursing today, however, the focus on holistic and spiritual care reminds us the Christian influence has not been erased completely. Holistic and spiritual care are terms widely used currently and are an essential part of the nursingShow MoreRelatedNursing Timeline792 Words   |  4 PagesNursing Timelin e Historical Development Nursing science provides the foundation for professional nursing. The Historical Development of Nursing has made a great impact to healthcare all over the world. Nursing has been a thriving discipline beginning from the era of Florence Nightingale in the mid 1800’s to what the profession of nursing has become in the present. Timeline 1860 - Florence Nightingale, who was the founder of the nursing profession, publishes â€Å"Notes on Nursing: â€Å"WhatRead MoreNursing History Timeline1120 Words   |  5 PagesHistorical Development of Nursing Timeline Christine Z. Liwag University of Phoenix Nursing is a profession where nurses take care of patients in the hospital and some nurses do it outside the hospital. Anyone can become a nurse as long as the individual completed an educational requirement from a certified nursing school. Long time ago, nursing profession is not considered as a career and often being ignored. When Florence Nightingale gave her attention to nursing, the profession becomesRead MoreHistorical Development of Nursing Timeline1181 Words   |  5 PagesHistorical Development of Nursing Timeline NUR/513 Theoretical Foundations of Practice Historical Development of Nursing Timeline With this paper the focus was on the authors focus on important nursing events from a historical perspective. In the early beginnings of nursing, religion played an important role since religious servants often provided healthcare services to the local communities. Nightingale obtained her education in Germany with Deaconess in Kaiserswerth (Gustafsson amp; Engstrà ¶mRead MoreHistorical Development Nursing Timeline1331 Words   |  6 PagesHistorical Development of Nursing Timeline Christopher Vinson NUR/513 January 1, 2015 Historical Development of Nursing The historical development of nursing today is based upon the lives of many, their contributions, sacrifices and experiences. These things brought about renovations in patient care. Different ways of thinking led to research, theories and evidenced based practice. The importance of studying nursing history has led to overall progression of nursing as a profession. In orderRead MoreHistorical Timeline of Nursing Theories978 Words   |  4 PagesHistorical Development of Nursing Timeline Development of the nursing practice has e started as early as the 1850’s with Florence Nightingale. She was the founder of the first nursing theory. From her foundation over the years nursing has blossomed into a great career and practice to where nurses and patients both benefit from the advances in theories and practice. Theory is an essential part of the past, present and future of nursing. Timeline: (1860) Florence Nightingale: - FlorenceRead MoreHistorical Development Of Nursing Timeline Essay862 Words   |  4 PagesHistorical Development of Nursing Timeline 1700s-1800s: The idea of antisepsis is not known. Hospitals were dirty, and nursing career was considered low-class job, so only poor women worked. Wealthy people care for their sick family since it was a disgrace to send a family to a hospital (Burton Ludwig, 2015). 1836: Pastor Fliedner established the first school of nursing in Germany. They were known as Kaiserworth deaconesses and were sent to other countries to teach women to become nurses. FlorenceRead MoreHistorical Development of Nursing Timeline1033 Words   |  5 PagesHistorical Development of Nursing Timeline 1850s The history of theoretical and scientific approach in nursing evolution rooted in mid-1800s by the founder and pioneer of modern nursing; Florence Nightingale. She was considered â€Å"The Lady with the Lamp† and â€Å"The Mother of Modern Nursing â€Å". Florence Nightingale was born in Florence Italy on May 12, 1820. She grew up with the belief that her religious calling was to take care of other people. She started her work during the CrimeanRead MoreHistorical Development of Nursing Timeline1113 Words   |  5 PagesHistorical Development of Nursing Timeline Person may represent an individual, a family, a community or all humankind. Health represents a state of well-being as defined by the individual or mutually decided on by a individual and a nurse. Environment represents the person’s physical surroundings, the community, or the universe and all it contains. Nursing is the practice of the science and art of the discipline (George, 2011). Metaparadigm pertains to the core concepts of a particular disciplineRead MoreHistorical Development of Nursing Timeline741 Words   |  3 PagesHistorical Development of Nursing Timeline NUR/513 - THEORETICAL FOUNDATIONS OF PRACTICE DOLORES DIEHL University of Phoenix March 10, 2014 Nursing science was defined in 1978 by Donaldson and Crowley as â€Å"principles and laws that govern life process, well- being, and optimum functioning of human beings-sick or well†¦; patterning of human behavior in interaction with the environment in critical life situations†¦ and process by which positive changes in health status are affected (DonaldsonRead MoreHistorical Development of Nursing Timeline1176 Words   |  5 Pagesâ€Å" †¦Nursing science is that body of knowledge developed form questions raised by nurses and investigated by them, concerning the relationship of the human-health-environment† as Dr. Millar stated (George, 2011, p.11). The body of nursing science consists of theories, paradigms, and frameworks (George, 2011, p. 10). A nursing theory could be defined as â€Å" a set of concepts, definitions, relationships, and assumptions or propositions derived from nursing models or from other disciplines and project

Monday, December 9, 2019

Divorce Essay free essay sample

The Beginning of the End Growing up I always believed divorce was the worst mistake a couple could make. Now that I am older I now have a different view on divorce. My parents divorced when I was seventeen years old, and since going through this experience I view divorce differently. Although most people think of divorce as a negative thing, I think sometimes it turns out to be the best decision for everyone involved. When I was a little girl all I would hear from people is how divorce was wrong and couples should always work out their differences. My parents would always assure me that â€Å"no matter how much we fight, we will never get a divorce†. As the years went on things started changing in my parent’s relationship and we saw their marriage starting to dissolve. My sister and I could see that they were no longer the happily married couple they had been for the past 25 years. We will write a custom essay sample on Divorce Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Eventually my father’s personality started to change, and he no longer was interested in family activities or spending quality time with my sister and I. He was not the dad we had known our whole lives. After realizing his behavioral changes he finally went to go see a professional. After a few sessions with the doctor and many counseling sessions with my mom, my dad was diagnosed with depression. We had already seen first hand what depression could do to a marriage, as his parents had gotten divorced after my dad’s mother was diagnosed with depression. As time went by I saw my father’s depression taking a toll on my mother’s happiness and her daily attitude. I wanted both of my parents to be happy, but was that too much to ask of them to stay together? I knew my father had changed and was not the same man my mom had fallen in love with 25 years earlier. My dad was no longer the fun, ambitious, adventurous guy my mom had met back in college. Instead my dad was bitter, had frequent outburst, and a constant negative outlook on life. When my parents finally reached the decision to divorce my family knew it was going to be a tough road ahead. Although my sister and I were upset we knew it was for the best, it was just going to take some adjusting. Luckily the divorce was very civil and my parents are still able to maintain a peaceful relationship for the sake of my sister and I. We both know my parents love us and that the divorce had nothing to do with anything we had done. My dad has since gotten help and my sister and I visit him often. He is getting back to the fun, loving, kind man we all knew him to be. Unfortunately, my dad waited to late to make changes in his life to save his marriage. Today, my parents are both in healthy relationships with other people. My sister and I enjoy spending time with both families and feel blessed these new people are in our lives. I had a very negative view on marriage when my parents told me they were divorcing, but since that time I feel not everyone gets divorced and marriage takes a lot of work. Although the divorce was hard to swallow, it is good to see both of my parents happy again. Now that my parent’s divorce is final everyone seems to be more peaceful and happy with their lives. I am not saying divorce is the right decision for everyone, but I am saying depending on the situation sometimes it is the best choice. I have learned through my experience not to judge others that are divorced because everyone’s situation is different. I feel my parents made the right decision for our family and I am a stronger, and happier person as a result.

Sunday, December 1, 2019

Technological Advances in Education

Abstract Technology has had massive impact on education. The recent technological inventions and innovations have changed the approach taken by various stakeholders in this field.Advertising We will write a custom research paper sample on Technological Advances in Education specifically for you for only $16.05 $11/page Learn More The geographical barrier that existed before has been eliminated completely. In the current society, a British student can undertake his or her junior primary education in Britain, high school in Russia, and at the college level the leaner can go to the United States. The world has been reduced to a small village where learners and teachers can easily move from one location to another. Children are experiencing new forms of teaching with the help of such gadgets as iPads and personal computers. With internet connectivity, learners can easily access important academic materials online. Teachers can also use the same internet to s end notes to students. Teacher-student relationship has been enhanced. The need to have a physical classroom setting is also reducing due to advanced technology. Learning has just been made easier with the advancement in technology. Introduction Technology has transformed various sectors of economy around the world. The world has been reduced into a small village because of the advances made in technology that has taken place around the world. People can easily move from one geographical location to another using a plane or various other means of transport. Communication has also been made easier due to advancement in the field of information technology. Information is easily shared through the internet and other means of communication. Technology is also making various devises cheap enough for the middle class. This means that they can easily access the information available in the internet, and other means of communication. The education sector is one of the sectors that have heav ily been impacted by technological advances. There has been a massive shift in the approach taken in this field due to the advancement in technology. According to Lakshmi (2007), technology has brought radical changes in this field that never existed before. This scholar says that technology has brought major advances in education. There is an emergent of a virtual classroom, where individuals learn miles away from classrooms. This is because of technological advances such as video conferencing.Advertising Looking for research paper on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Students have also found technology to be very resourceful in their research. A researcher in the United Stated of America can conduct a comprehensive research on a company in India right from the comfort of his class. This is made possible by the fact that all the important facts that such a researcher may need can easily be found on the internet. The emergent of social media has had massive effect on education. This research focuses on the impact of technology on education. Impact of Technology on Education Technology in education has raised a lot of debate among scholars in the recent past. There are a group of scholars who strongly believe that technology has had positive impact of education. On the other hand, there are those who strongly believe that technology has had serious negative consequences on education and on the lives of learners. According to Tettegah (2006), the proponents and opponents of technology in the field of education have had a near equal force in fronting their arguments. In this research, analysis will be done on both the positive and negative consequences of technology on education. Positive Impacts of Technology on Education According to Lakshmi (2007), technology has completely transformed education in various forms and in a positive way. This scholar says that education system today has embraced te chnology in various fronts, and the results have been marvellous. One of the biggest advantages that technology has brought in the field of education is global learning. König (2007) says that technology has enhanced learning to the level where learners can get knowledge from any part of the world. Global learning has been enhanced by such technological improvements as video conferencing techniques. In this case, a learner may not need to move to a physical classroom. Through this technology, a teacher can disseminate knowledge from the comfort of his or her office to students who are in their homes. The technology allows for interactivity between the teacher and the students, and among the students. This means that a teacher in United Kingdom can have a class to students in the United Arab Emirates with the aid of technology. This means that when such a teacher has several classes with similar unit, they can be joined together in one class irrespective of their location around the globe (König, 2007). As such, the issue limited number of teachers around the country will be eliminated. Technology has enhanced a free flow of information from one corner of the world to another (Tettegah, 2006). This scholar says that with advanced technology, there has emerged a new trend of global learning where learners can share information from any part of the world with the help of the internet.Advertising We will write a custom research paper sample on Technological Advances in Education specifically for you for only $16.05 $11/page Learn More There is every kind of information one may need in the internet. Lipsitz (2008) argues that the internet has become a very strong source of knowledge in the contemporary education system. The scholar holds that learners in the current society can easily use the internet to get information on various subjects, most of which are found freely. The internet has replaced physical books that were very bulky to the students. The internet has enabled learners to compile a lot of materials and keep them in soft copy to be retrieved at any time the learner wishes to. With a personal computer, a leaner can compile a large volume of notes and keep them in an easily retrievable manner. The personal computer will also enable the learner to summarize the notes in a way that will capture most important facts per given unit in the class. With a laptop, a student will be moving around with vast materials, compressed into simple easy to retrieve, easy to read manner. Technology has helped enhance reading of books among the learners, while making publishing easy for the authors. Purchasing a book has been made easier and cheaper thanks to the internet. The emergent of e-books has made it extremely easy for learners to make purchase of the most important books in their courses. A learner will easily order for the book, pay for it and receive a copy all through online means. This means that such individuals may not strain looking for physical stores where they can make purchase of the books. Once with the book, the learner will find it easy reading the book because besides being a virtual book that is not bulky, navigating this book is easier then when one handles a physical book. To the others, publishing has been made easier. There is no longer a need to incur huge costs of publishing due to the need to produce physical books. These authors are therefore encouraged to increase their production because the cost of production and the logistics that would have followed are already eliminated. To the environmentalists, this is one of the best technologies ever to occur. With e-books, there is an assurance that the tree will be protected from lumbers. The reduction of printed books will reduce the demand for paper, meaning that the operational activities of the paper factories will be reduced. This would mean cleaner and more conducive environment for the learners. Researcher s have found technology to be of utmost importance in their lives. According to Wright (2008), researchers have been using the internet to gather relevant information they need in their area of research. This scholar holds that a researcher in the United Arabs Emirates may not need to travel to South Africa in order to conduct an economical analysis of Coca Cola Company is performing in this country. Such a researcher will get most of the information required through online means.Advertising Looking for research paper on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More If there may be need to conduct further researcher by conducting some interviews on the employees or top management of the firm, this can be made possible through phone call conversation, video-conferencing, emailing or the use of the social media to pass a communication and receive a response. The internet has also created a forum through which researchers can meet and share some of their findings in a developmental manner. Through such social media tools as Facebook, Tweeter and LinkedIn, a researcher will easily notice another researcher who is in the same field of research. The two or more researchers can come together and share their knowledge, and the level of their findings irrespective of their location around the globe. This can enhance development of a given field of research. In such cases, Tettegah (2006) says that the researchers can work as a unit in a manner where, if researcher in United Arab Emirates wants some facts about business environmental conditions in France , the data can be collected through a correspondent who is in France, hence this cuts off the cost of transport. According to Wright (2008), technology has also benefited schools and their management systems. Various schools around the world have embraced technology in one way or the other to advance their systems. Most schools have their students registered in computer system where a simple click into the student’s identification number brings all the details of the students, including information about their academic performance. Teachers can therefore easily monitor performance of each individual student. The class teacher can also share information with the parents with a lot of ease. The elimination of physical and tedious work means that teachers can get enough time to spend with students in a constructive manner. The administrations have also found technology very important in running schools. With computerized system of managing school assets, it becomes easier to man age the education system. Technology has also helped schools administration to increase their intake of students. Technology is allowing schools to administer distance learning to students in various locations around the globe. This has increased the income of such institutions, making it possible for them to enhance learning system to suit the needs of the learners. Technology has also enhanced the relationship that exists between all the stakeholders within the education society. Parents can easily communicate with teachers and get to know how the development of their children thanks to the developments brought about by technology. Lipsitz (2008) says that with enhanced technology, parents can easily monitor the progress of the school, their children and be able to reach out to various other stakeholders within the society to help build the system. Negative Impacts of Technology on Education According to Wright (2008), the praises that various people have had on the impact of tech nology on education are misplaced. This scholar holds that technology has brought serious negative consequences in the field of education. The sentiments of this scholar are shared among various other scholars who feel that technology has brought very little positivity in the field of education. The following are some of the negative factors that these scholars have highlighted in their opposition to technology. Tettegah (2006) says that with emergent of technology, learners have completely forgotten about books. Students rarely use books in the current society. This scholar says that technology has massively distracted learners from books. Right from lower classes to the universities, learners rarely take time to read books unless there is an urgent exam and there is need to avoid failure in the exams. Learners take most of their times watching movies or playing games using the same computers which they are supposed to use to do further research. Wright (2008) observes that it is c urrently a common phenomenon to see books in the library gathering dust because of lack of handling for various weeks. The urge to dig deep into the books in order to gather information that would advance knowledge of a learner has been replaced by the desire to watch new movies or play new games using the computers. The little time the learners have left is used to watch movies in the television or listen to music using the iPod. Reading books is almost becoming an archaic practice among learners at various levels. Reading is specifically meant for the exams and not personal development. For that matter, cramming of the notes is considered more preferable among these students. Technology has allowed learners, access to materials that are mind-corrupting. It is common to find a young student aged 12 years with an iPad. With such a gadget, such a young learner will be exposed to all the information and content of the internet, some of which are beyond his understanding. Tettegah (200 6) says that with access to the internet, some minors may come across sites with adult contents. Because there is no clear way through which such sites can determine the age of the viewer, such youngsters are allowed into sites with materials beyond their level of consumption. Such content would always end up corrupting the mind of the viewer. This may be manifested in their actions or words. Such a learner will not only be wasting precious time that should be meant for learning, but will also get morally washed-off because of the contents of what they view. Some of the movies that learners watch are violent in nature. Because of the delicacy of this stage in the development of a person, such individuals come to internalize the fact that being violent is cool. Actions of violence may not only land such learners in jail and interfere with their learning, but may also affect other academics negatively. According to Reed (2010), young learners in the current society get glued on televi sions for very long time watching movies that are morally wanting. This scholar warns that this habit is becoming more popular among the youths who are expected to take most of their tome learning. Tan (2012) talks of the social media as the main destructor of learning process. The emergence of social media has acted as a big distracter to young learners in the current society. Facebook has about one billion followers, majority being the youth in learning institutions. They spend most of their time on the Facebook discussing things that are not related to their academic lives. This leaves them with limited time to spend on books. As a result of this, they are not in a position to prosper in their education. Tweeter has the same effect as Facebook. The impact of YouTube has even been greater. Given the fact that YouTube can support heavy graphics such as videos, these young learners of today spend most of their time on YouTube either listening to music or watching videos at the expen se of learning. According to Lipsitz (2008), learning is a very difficult process that when faced with a very little distracter, will yield very dismal results. Learners must be made to realize that their academic performance is not secondary to their entertainment. As such, they should not give it a second place to their entertainment. However, given the fact that the learning process is very challenging, they easily get swayed when they get such entertaining means as YouTube. Technology has replaced the normal way of life of learners in the current society, but in a negative way. According to König (2007), technology has completely changed the recreational trend among learners. Initially, children appreciated the importance of outdoor games. After school and when on holidays, learners would take their time to play various games with their peers. These games would range from football games, baseball, volleyball, skiing, swimming, athletics, tennis among others. These games are very important to the mental and physical development of children. When they run, kick and stretch their arms, they get to exercise their muscles. This would stimulate their entire body system and give them a refreshing feeling when they embark on books. Their minds are strong enough after such rigorous activities. The blood circulation in their body gets steady and they generally feel stronger. This also eliminates incidences of simple diseases that would attack them because of lack of proper exercise. Such complications as heart problems, weak bones or mental distress will be eliminated. This will go a long way in eliminating time wasted due to the need to stay on bed under medication due to such complications. Outdoor games also enhance socialization. When these learners go out to play, they meet their peers and this helps in their mental development. This would enhance their learning capacity when they are back in school because they get to appreciate the importance of teamwork. They get to apply such skills in school and as Means (2009) says, this would result in brilliant performance in their academics. These positive virtues of outdoor learning have been replaced by technology enhanced indoor games. Learners do not have time to engage in outdoor games because they can play right inside the bedroom. This means that they get affected by all the negative consequences of not being able to engage in outdoor games. Innocert (2012) says that doctors and other medical experts have lamented the effect that lack of outdoor games has on learners. Conclusion It is a fact that technology has brought about massive improvement in the field of education. With advanced technology, learners are able to access various learning materials through the internet. They are able to share information with their fellow learners because of improved accessibility. Learner-learner and learner-teacher relationship has greatly improved. A learner can easily access the teacher through v arious means, and using various technological tools. Researchers have found the internet very vital in their process of research. These are some of the positive impacts that technology has had on education. However, it is worth noting that despite these positive changes, there have been numerous negative effects that technology has had on education (Gura Percy, 2005). Learners in the modern society do take most of their time entertaining themselves other than learning. They enjoy watching movies instead of reading books. Some of the contents they get in the internet get to corrupt their mind, making them engage in activities that are not healthy to their wellbeing and to their peers. Indoor games have detrimental effects on their physical and mental health. It would therefore be prudent to conclude that although technology is necessary in this field, measures should be taken to counter its negative effects. References Gura, M., Percy, B. (2005). Recapturing technology for educatio n: Keeping tomorrow in today’s classrooms. Lanham: Scarecrow Education. Innocert, M. (2012). Advanced information technology in education. Berlin: Springer. König, M. E. (2007). Technology in education: An essay about pros, cons and challenges. München: GRIN Verlag GmbH. Lakshmi, N. M. (2007). Information communication technology and education. New Delhi: Discovery Publishing House. Lipsitz, L. (2008). Technology and education: Articles from Educational technology magazine. Englewood Cliffs: Educational Technology Publications. Means, B. (2009). Technology and education reform: Studies of education reform. Upland: Diane Pub. Reed, R. H. (2010). The impact of tablet PCs and pen-based technology on education: Going mainstream, 2010. West Lafayette: Purdue University Press. Tan, H. (2012). Technology for education and learning. Berlin: Springer. Tettegah, S. (2006). Technology and education: Issues in administration, policy, and applications in K12 schools. Amsterdam: El sevier JAI. Wright, C. (2008). Issues in education and technology: Policy guidelines and strategies. London: Commonwealth Secretariat. This research paper on Technological Advances in Education was written and submitted by user Alexzander W. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Tuesday, November 26, 2019

How to Get Your CDL in Utah and Minnesota

How to Get Your CDL in Utah and Minnesota This is a guide to help you to get a CDL in Utah and Minnesota. If you want to learn about applying for a CDL in other states, check out this guide on applying for a CDL in all states of the country. UtahTo obtain a CDL in   Utah, you must:receive training with the vehicle you wish to driveobtain a medical certificateapply for your license in person at a field office of the Driver License Division of the Utah Department of Public Safety (DPS)After you have completed any preparation and training you feel you need to do before you take your tests,  you will have to take all appropriate  knowledge tests (which are written) and skills tests (which are on-the-road tests).Knowledge TestsThe knowledge tests you take will depend on the type of license and endorsements you are seek.  All applicants must take the General Knowledge test.Bus driver applicants take the Passenger Transport test.If your vehicle has air brakes, you must  take the Air Brakes test.If you drive a combination vehicle, you must take the Combination Vehicles test.If you want to haul hazardous material or waste in amounts which require placarding, you must take the Hazardous Materials testIf you want to haul liquids in bulk, you must take the Tanker testIf you want to pull double or triple trailers, you must  take the Doubles/Triples testLearner’s PermitsOnce you get a medical certificate and pass the knowledge tests, you may receive a learner’s permit. Anyone in possession of a learner’s permit can legally practice for the driving skills test in a commercial vehicle, as long as a commercial operator with the appropriate license and endorsements rides with you.Skills TestsAfter you’ve passed the knowledge tests and have practiced on the road with your learner’s permit, you can take the skills tests. During the skills tests, you drive in the type of vehicle you seek a  license for.  You will be tested in pre-trip inspection, basic vehicle control, and on-road driving.When applying for a new CDL, bring the following documents:Your current Utah driver licenseYour Social Security cardYour valid DOT medical card or â€Å"Long Form†If you took the skills test from a third-party tester, bring your Certificate of Driver CompetencyYour application form (you can fill this out at the driver license field office)Required application/testing feesMinnesotaYou must   have a CDL to operate any of the following commercial motor vehicles:A set of  vehicles in which the gross combination weight is 26,000+ pounds and the towed unit has a gross vehicle weight of 10,000+A single vehicle with a GVW of  26,000+ poundsA vehicle designed to transport 15+ people, including the driverAny size vehicle that requires hazardous materials placards (the age requirement is usually  21 to transport hazardous materials)Any size vehicle outwardly equipped and identified as a school busAfter you have completed any preparation and training you feel you need to do before you take your tests,  you will have to take all appropriate  knowledge tests (which are written) and skills tests (which are on-the-road tests).Knowledge TestsThe knowledge tests you take will depend on the type of license and endorsements you are seek.  All applicants must take the General Knowledge test.Bus driver applicants take the Passenger Transport test.If your vehicle has air brakes, you must  take the Air Brakes test.If you drive a combination vehicle, you must take the Combination Vehicles test.If you want to haul hazardous material or waste in amounts which require placarding, you must take the Hazardous Materials testIf you want to haul liquids in bulk, you must take the Tanker testIf you want to pull double or triple trailers, you must  take the Doubles/Triples testYou must be at least 18 years old, pass your knowledge tests, and have a valid Minnesota driver’s license in order to obtain a commercial learner permit (CLP). You must obt ain a a CLP and hold it for 14 days before you can  take your  CDL road tests.Skills TestsThe CDL skills test is broken into three phases: (1) the pre-trip inspection; (2) the basic control skills and (3) the road test. You must take these tests in the type of vehicle for which you wish to be licensed.

Saturday, November 23, 2019

Access to Law - Smart Custom Writing Samples

Access to Law - Smart Custom Writing Functions of Administrative Law and its role in Public AdministrationAdministrative law is the branch of law that governs the activities of administrative agencies of government that are involved in the daily functions of the states activities. Some of these government agency actions include making rules, arbitration, or the enforcement of a specific regulatory plan. Generally, administrative law is a branch of public law. The administrative law integrates several different areas of law of which some of them are regulations and procedures of government bodies and agencies, administrative rules, enforcement of powers of government agency authority, and restriction of access to government information. The administrative law gives special importance to the powers vested in administrative agencies, the legal relationships of such agencies, the public at large and to other government agencies as well, and the substantive rules made by these agencies too. It enshrines the laws and legal pr inciples that govern the regulation of government agencies and administration whose powers are delegated by Congress. These agencies may be state or Federal agencies, and administrative law therefore comes in to act as a representative for the executive. Overall, the administrative agencies are created for the purpose of protecting the public interest rather than vindicating private rights. The creation of state and Federal agencies under administrative law goes back to the 1900s when the Food and Drugs Act was signed into law leading to the subsequent formation of the Food and Drugs Administration, also known as the FDA late in the 1930s. The creation of the Environmental Protection Agency, sometimes commonly referred to as The U.S. Environmental Protection Agency, EPA or USEPA, came into being in the late 1970s. These agencies are under the jurisdiction of the Federal government and they are tasked with the respective responsibilities governed by the administrative law. However, these Federal agencies are not autonomous of the U.S. Congress, but are rather governed by the U.S. Congress, which is the overall law-making body in the land. Any by-laws made by these Federal agencies that are inconsistent with the U.S. constitution are deemed as going against the law; hence, they are revised to be within the law. The FDA, created in the early thirties, came about because of the pressure mounted by consumer protection organizations, journalists and other federal regulators that pushed for a stronger regulatory authority. They went ahead to publish a list of harmful products that had been passed as fit under the 1906 law. This law extensively increased the federal regulatory authority on drugs and food substances. The FDA also enforces other laws that are concerned with health and sanitation, and among these laws are the Public Health Act, the Federal Anti-tampering Act, and the Controlled Substances Act among others. The Law mandates a pre-market review of all new drugs’ safety in addition to banning all ‘unsafe’ products (Karki, 2005). It also authorizes factory inspections and extended enforcement powers in order to set best regulatory standards for foods and cosmetics in order to ensure the safety of the citizens. The major areas that FDA is involved in include new drugs , advertising and promotion of prescription drugs, generic and over-the-counter drugs, vaccines, blood tissue products and biotechnology, cosmetics, radiation-emitting devices, and veterinary products (Hilts, 2003). The Environmental Protection Agency (EPA) is Federal Government agency mandated with the responsibility of protecting human health and the environment alike. It is directly under the authority of the White House. This is accomplished by enforcing written regulations on the environmental conservation policies based n the Congress-passed laws. Some of the tasks that it is charged with are prevention and detection of environmental degradation actions, educating the public on environmental enforcement, and setting and monitoring the pollution standards, be they air or water pollution arising from the dumping of harmful waste materials and chemicals. Some of the major areas that EPA is involved in include pesticide control. Here, the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) is taken into account. Other areas are promoting the use of safer detergents that would minimize pollution effects, improving the air quality, reduction of oil pollution, encouraging water efficiency and ensuring that drinking water is safe for consumption by the citizens. Global warming and greenhouse gas emissions are also dealt with by EPA. As detailed above, these agencies appear to be very helpful in the administration of laws and Acts as set by the Congress. Although they do not operate independently of the Congress, they operate ‘on behalf’ of the Congress by enforcing the set laws and regulations at the grassroots level. These agencies are most effective because they come into direct contact with the citizens and the products, and hence they are in a very good position to enforce the laws accordingly. In this century where there is a great revolution in the manufacturing industry, the introduction of new technology and improvement of lifestyles, there is a great need for the checks and balances to be enforced, and no better way than through these federal and state agencies. Hence these agencies come in and play a vital role in the enforcing of these checks and balances according to the U.S. laws enacted by congress. This way, the people are better protected from any potential harmful products and the e nvironment is protected from degradation by encouragement of proper waste disposal and management. As a conclusion, it can be said that these federal agencies are very crucial and necessary in this century where development is on the increase, and they serve to ensure people make the right choices by being given the right options.      References Hilts, P. J. (2003). Protecting America's Health: The FDA, Business, and One Hundred Years of Regulation. New York: Alfred E. Knopf. Karki, L. (2005). Review of FDA Law Related to Pharmaceuticals: The Hatch-Waxman Act, Regulatory Amendments and Implications for Drug Patent Enforcement. Journal of the Patent Trademark Office Society 87: 602–620.

Thursday, November 21, 2019

Effects of Vietnam War on American Society Essay

Effects of Vietnam War on American Society - Essay Example However, 5 years after the fall of the Saigon, there seemed to be a renewal in the interest of the Vietnamese war. Network television, music and even Hollywood made the Vietnam War almost a part of the American culture. The veterans of the war together with journalists and scholars seemed to have immediately discovered a basis for their literature. Most of the messages that were conveyed from the materials produced on the war were pegged on the lessons gained from it as well as the legacies that it had left. The focus was on the extent of damage that the war had on the attitudes of the Americans, the institutions and on the foreign policies that the government had adopted. The Vietnam War was referred by some as the worst occurrence in the then 200 year history of the US. The immediate reaction of the nation was to evaluate the damage that the war had, not only in the physical sense, but also in terms of lost confidence and pride by the people who had long regarded their country as t he epitome of power and as an invincible force. The war was a very costly affair. The exact amount spent was estimated to have been $167 billion (Chambers 3). The economic woes that befell the decision by the then president, Lyndon B. Johnson, to finance the war and the Great Society were translated to the population in terms of increased taxes, double-digit figures in terms of inflation and an increase in the federal debt that was responsible for the lowering of the living standards of the citizens. The war had also served to weaken the political power and competence of the ruling class. The public lost faith in the government in the aftermath of the war. All forms of authority in the country at the time were treated with skeptism that almost resembled cynicism accompanied by high degrees of distrust and suspicion. After 5 years of silence, the public decided to voice their opinions and these were characterized by strong antiwar sentiments. In the wake of these events, the military suffered the worst effects as it was discredited and treated casually for a number of years. There is no other point in history where Americans had as low an opinion for public institutions as the period after the Vietnam War. The bipartisan consensus that America had enjoyed since the end of the Second World War and which supported its foreign policy was dissolved with the public became wary of any calls for the country to intervene in areas where democracy was lacking. There was uproar especially from members of the Democratic Party who questioned the role of America as the world?s policeman. The then democratic majority in congress passed a resolution that barred a president from sending any troops to war for a period beyond 90 days without the congressional consent. Congress further put a limit to the powers that the country could exercise in pursuit of objectives arising from foreign policy. The country struggled to avert the Vietnam syndrome that was associated with the negat ive effects that enfolded there. This syndrome came into play when President Reagan proposed intervention in Nicaragua and also when President Bush I decided to drive the Iraqis out of Kuwait. Although the interventions were successful, the Vietnam syndrome had not completely left the minds of the American as was witnessed in the decision by President Clinton to send peacekeeping troops

Tuesday, November 19, 2019

How Organisations can Utilise the Talent Pipeline Essay

How Organisations can Utilise the Talent Pipeline - Essay Example The paper will also focus on how the concept of best practice can contribute to talent management. In order for the organisation to utilise the talent pipeline to be a super achiever, factors such as acquisition, utilisation, development and reward of talent have to be taken into consideration. The first step that should be taken by the organisation is to attempt to streamline its recruitment efforts so that they are geared towards attracting the best talent in order for it to operate viably. Pfeffer (1989, p.65) suggests that companies which are concerned about their competitiveness as well as making profits through people ought to â€Å"expend the effort needed to ensure that they recruit the right people in the first place.† In this regard, there is need to create a super ‘fit’ whereby candidates with qualities that meet the expected role standards are recruited in the organisation. Talent is identified during the recruitment exercise and it is my strong convic tion that the right person is selected to fill the post within the organisation. Such a move can motivate me to join a particular organisation given that I will be aware of the fact that I possess the right skills and talent to execute the tasks that will be assigned to me. Factors to consider when recruiting employees There are many factors that can be considered when determining the right person to fill the post available in the organisation. According to Baron & Kreps (1999), candidates who display greater talent and knowledge of the of the job ought to be given preference as these can be continually developed to meet the changing expectations of the organisation. This is supposed to be the first stage in recruitment and ultimately retention of talented employees given that the employers are given the opportunity to assess the candidates at face value if they are capable of meeting the demands of the job as well as to establish if they possess interests for that particular job. T his stage heralds a complex process that is concerned with choosing the right candidates for the organisation. It is easier to retain a talented employee than the one who is not as going to be illustrated below. Retention of employees Employers can utilise the talent of the employees through implementing various measures. According to Pfeffer (1998), there is need for the organisation to take into consideration the needs of the employees so that they can put optimum performance in their operations. I am also of the idea that if the employee is treated as a valuable asset to the organisation, he is likely to utilise his talents for the betterment of the organisation in the execution of his expected duties. The employee should be given the opportunity to display his prowess in that particular task assigned to him. The employers must also be accommodative to the ideas that may be suggested by the employee such that his talent can be fully utilised for the benefit of the organisation as a whole. Development of employees Acquisition of talented employees is not an end in itself given that there is need to constantly develop these employees so that they remain competent in their operations. According to Schultz et al (2003), organisations operate in a dynamic environment that is constantly changing and in order for them to remain viable, they need to adopt change. On the other hand, the employee

Sunday, November 17, 2019

Reaction Paper Essay Example for Free

Reaction Paper Essay The untold history Rizals reflections during the Spanish occupation had led him to predict and reveal the potential conditions that will come into existence in the Philippines after a century. Which in fact happened in the country. No one knows what was in his mind during that time but one can easily assume that he wrote a narrative description of the past events that accounts the unenlightened state of the Filipino people. These circumstances directly imply that the country is the ultimate victim of a disease diffused by Spain. This was the other side of the story that was not presented to numerous spectators of European discoveries. In line with this analysis, let me refer to the elementary teachings about the goal of European colonizers in establishing settlements in the country, the 3 Gs God, Gold, Glory. To be able to apply this in a consistent manner, the Spaniards tried to implement rules and policies to its colony to sustain its glory which was the source of the reduced number of Philippine inhabitants. In this case, this was a successful move made by Spaniards to maintain its supremacy. Furthermore, they continued to saturate them with their foreign beliefs. This then was the beginning of their God goal, they infused to the natives the Christian faith which exposed them to their so called higher faith which communicates that they are better and more intelligent than the natives. With this newly introduced faith, natives were attracted to a different lifestyle and culture. A culture filled with repeated prayers, songs, images of white-skinned saints and any other religious rites taught and performed by friars. Constantly practicing this, the natives became ashamed of what they originally have, their indigenous knowledge and activities were then condemned. Most of the Filipino people took them three centuries to realize that their culture and practices had undergone evolution. However, this does not suggests that Filipino people lack intellectual acuity to be fully aware of their impoverished condition. Because they are also humans conditioned to learn from their physical environment and with this they have the capacity to discover things that are happening around them. They found out that they can not anymore tolerate the new culture they are engaged to because it brought tension and stress to them. This was then a message to the Spaniards that they can no longer fool the natives whom they thought, in their first encounter with them, as ignorant and uneducated. Maybe what drove the Spaniards to describe the nature of the natives is their inferior feelings towards them. Their rich resources and environment wherein they easily adapted and their capacity to create implements and tools out of it. Of course there are several reasons why any colonizer would feel inferior to the Filipino people, not to mention Rizal who embodied the country through his achievements. Having realized all their misfortunes during the Spanish period, the Filipino people failed to use their culture as a form of resistance. This was the most brilliant and successful idea so far carried by the colonizers because they penetrated through the core of their civilization which eventually dismantled their diversed cultures. Which is also the reason that caused them to be indolent and moribund. They are so fond of peace that kept harmonious relations with the colonizers which also brought them to the extent of adhering to the established customs and doctrines. Rizal mentioned that improvement and growth of the country can be hindered due to the continuous brutalization of the Filipinos. The Filipino people during the Spanish colonization were divided in terms of ways how to overthrow the colonizers, as mentioned in class, the revolution from above and the revolution from below sets the division. Brutalization can either set a revolution in light of freedom or stagnation which causes primitiveness to remain among the people. As long as the Spaniards maintain their superiority to the natives, they are depriving them of its ability for self-determination which then their progress remains to be under control. Rizal wanted change by using reason and not through military engagement that is the reason he wrote several essays including this one to make the people be aware of its present condition. The Spaniards coerced the natives to indulge to the benefits of the newly found faith, however, we can not assumed that every move done by the Spaniards brought undesirable qualities to the native culture. Because in any particular situation, their contributions somehow caused the people to unite with other groups of the island. But going back to the three goals God, gold and glory, we can argue that God was taken advantaged by the friars to exploit the natural resources of the country. Taking for example the practice of giving tithes and offerings, ten percent is only asked for the tithes and offering is an act of contributing unconditionally to the church as an extension the Lords kingdom. And as long as Christianity is concerned, giving by coercion can not bring salvation to a certain person. The previous observations about the Spanish domination exposed the issue of monopolizing the knowledge and intelligence of the Filipino people. No one knows the exact reasons for such activity since they were pampered by the natives in such a way that the colonizers presumed that they are the superior race who have the power to dominate the lower ones. Even though colonizing the Philippines is not the real plan since it seems like a serendipitous one, they declared to the whole world that the new soil is another comparative value of which they are not for a reason that the treatment given to them by the original inhabitants of the island entails their superiority. This does not suggests that the blame is on the early natives who made contact with the dying visitors, instead it proposes the idea that the Europeans were only depending on their hypothesis about the unknown world found on the other side of the planet. It doesnt mean that the first people to develop navigational technologies and to set out to exotic places are those who can manipulate the entire world. With Rizals observations concerning the establishment of the Spanish colony and its creation of intitutions in the country. He laid the future conditions of the Philippines in great and careful detail. It is very astounding to find that he has a great mind in comprehending the conditions in the next hundred years! However, to avoid misinterpreting his abilities again, he is not a prophet who speaks predictions, he is just a mere writer interpreting and examining the general state of the country with the hope of bringing it to its own independent state.

Thursday, November 14, 2019

The Role of the Friar in William Shakespeares Romeo and Juliet :: William Shakespeare, Romeo and Juliet

The Friar directly and indirectly took part in suicide, murder, and other tragic happenings. The Friar is an honored man, who sells herbs and medicines to the people of Verona. He is a type of ancient pharmacist, who has potions for both causes of good and evil. There are three specific instances of the Friar playing a major role in Romeo and Juliet: the impossible marriage of Romeo and Juliet, Juliet's "death" plan, and Romeo's death. Without the Friar many crucial and tragic events would not have happened in Romeo and Juliet. The forbidden wedding of Romeo and Juliet could not have happened without the Friar. First of all, the Friar impulsively agreed to marry Romeo and Juliet, even though he knows it will cause later problems. In the beginning, the Friar thinks that "...this alliance may so happy prove; To turn your households' rancor to pure love." (II iv 91-92) Which shows that the Friar has a slight hope of their marriage possibly working. Consequently, at first, he shows no reluctance to marry the two controversial lovers. However, as time moves on, the Friar lets on that he has regrets about the marriage. The Friar feels that "Too swift arrives as tardy as too slow." (II vi 15) In other words, the Friar means that he senses that this whole wedding is happening too fast and he radiates a feeling of second thought. If the Friar had thought this crucial decision through he may have prevented many future tragedies. Accordingly, the Friar knows all along that "These violent delights have violent ends" (I I vi 9) The Friar knows that this is an impossible situation, which if made possible by himself will without a doubt end up in tragedy in one way or another. Under these conditions, as the Friar predicts, Romeo sinks into a deep depression, as a result of the fact that he cannot see his wife. Romeo has a one-track mind that is focused on something he cannot have. Similarly, Juliet becomes depressed and is grieving over the reality of her and Romeo's separation. Without the Friar the two lovers would not have been married, which would have prevented both of these depressions and future problems to come. The Friar is responsible for many problems which have a snowball effect after he assists Juliet with her "death" plan. When Romeo and Juliet are at their lowest point of depression, and Juliet is expected to marry Paris, she needs an escape plan.

Tuesday, November 12, 2019

International Law and Individual Rights Essay

The international law has been undergoing some evolutions since early and mid 19th century. The original international law laid a lot of emphasis on just the state as the custodian of individual rights of its citizens. (L. Oppenheim, 1912. )However, the law deemed inadequate to address individual rights, thus, following some developments, the law has undergone some transformations, which are aimed at promoting individual rights, regardless of their country, state, race, gender or religion. The main developments which have triggered these evolutions of the international law include the Holocaust, the Second World War and the establishment of international criminal courts mainly to try the perpetrators of recent genocides like the former Yugoslavia, and Rwanda The Holocaust was a form of genocide, in which Germany, lead by Adolf Hitler, undertook the extermination of stateless Jews in Germany in which 6 million Jews were killed. Nazi Germany planned and implemented the Holocaust because of the domestic jurisdiction principle of the then international law, which prevented any other state from interfering when Hitler undertook the persecution of the Jews. This made the Geneva Convention which came into being between 1864 and 1949 as a result of efforts by Henry Dunant, realize that the law needed radical changes to enable the international community to intervene in domestic matters of a nation especially those linked to individual rights (Buergenthal, T. 978 and 1997) The need for further changes to the status of individuals under international law went a notch higher after the Second World War, in which many people lost their lives due to the state of anarchy which prevailed then. In 1941, President Franklin Roosevelt in his freedom speech called for a world order in which the world could be founded upon four freedoms namely freedom of speech and expression, International Law and Individual Rights 4 reedom of worship in any way, freedom from want and freedom from fear. This was followed by the formation of the United Nations in 1949, whose main concern, among others was to address the International law, so as to empower the international community to address large scale violations of individual rights. The international law was further to evolve with the establishment of international criminal courts mainly to try the perpetrators of recent genocides like the former Yugoslavia, and Rwanda which took place in mid 1990s. A treaty to create the new international criminal court was formed in 2002, while the international criminal court was formally constituted in 2003, about six decades after the Nuremberg trials (R. K. Woetzel 1962) and the Holocaust. The main objective of this court is to ensure that nations revise their human rights aspects in their constitutions and more importantly, prosecute the leaders who oversee the violation of human rights. It can be seen that international law has undergone all these evolutions, which are all inclined towards protecting the rights of the individual, not just the nation.

Saturday, November 9, 2019

Developmental need of children from ages 0-8 years Essay

Development is the process of learning new skills and abilities. A child’s development is the term given to the development of infants through childhood. Although all children will go through the same stages of development, not all of them will go through these stages at the same time. Childs development can be measured by the five key stages of development which are emotional, social, physical, language and intellectual. A child will go through these stages of development in the first eight years of their lives. Child’s development relies heavily on their growth through their growth their developmental stages evolve significantly. Physical Development: 0-2 years: After a baby is born physical contact begins when they lie on their backs, they are also inclined to turn their heads to sounds and movements. By six months when they hear their name they turn around to see who is around, they can touch their toes and discover their fingers, smile at familiar faces. They are able to put things in their mouth. As the child grows older they become more agile and will be able to crawl and shuffle around and may even attempt to walk unaided, raise their arms to be lifted, able to reach and hold food in their hands. At two they should be in the early stages of walking and feeding themselves. They become very independent at this age. 3-5 years: Within the ages of 3 to 5 the stages of child development get stronger. At this point they will have been able to walk up and down the stairs, catches a gently thrown ball, learns how to paint and names of colours, identifying them. At the age of four a child with have mastered pedalling their bikes, they are aware that this is how it is manoeuvred. They will be able to throw with aim. By the age of five the child will be able to copy shapes and letters, have more self control with their writing instruments. 5-8 years: By the time the child is between the ages of five and eight they will have developed immensely. Their concentration levels will have developed. They become more accustomed to discipline within an educational setting, their skills for drawing will have enhanced now knowing to colour between the  lines and their drawing will more resemble the objects they are trying to create. Intellectual Development: 0-2 years: Within the early months a child will make eye contact and focus on objects, they will also learn the sound of their mother’s voice. By six months the will be developing their co-ordination they will be reaching out with their hands to grasp an object offered to them. By twelve months they shall be developing their memory and will have the ability to remember thing such as a familiar face a favourite toy or comforter. They will also express emotions crying and laughing if others around do so they will express their emotions without knowing why. At the age of two a child will be amusing themselves with ‘pretend’ play with favourite toys they have and will adapt to making sounds from a variety of instruments. 3-5years: At the age of three a child will develop the stage of pretend play and become more complex. Their concentration span will increase; their memory will be developing very quickly. They will then be able to relate and understand past and future. By the age of five they will have a great understanding of numeracy and literacy, learning to count confidently. At this age they tend to become very curious and inquisitive and ask endless question, always needing to know about things. 5-8 years: By the time a child reaches this age they will be very independent. Their reading and writing skills will have progressed and advanced immensely. They will have developed in their drawings now resembling objects they want, they will be developing intellectually every day adjusting to education in a stronger sense than in their earlier years. Language Development: 0-2 years: Babies are only capable of expressing their language through crying, cooing and gurgling within the first 3 months, as they get older they become more expressive, responding to sound, laughing and imitating other sounds or noises. Although only and infant and unable to form sentences yet babies will begin mimicking animal noises or saying singular words such as (mama or  dada). By the time a child is two it is thought that they have a vocabulary of almost 50 words. Children of this age will begin to talk at a rapid speed and are said to enjoy taking part in conversations. 3-5 years: Children from the age of three shall now be able to speak in sentences expressing their vocabulary using past and present tenses without understanding that they are doing so. They enjoy hearing stories and listening to music at this age. By the time they are four they are likely to become very inquisitive asking a variety of questions about different things. 5-8 years: The child’s vocabulary will have increased significantly. They are very confident speakers and will have a great understanding of many words although they may not always use them. By eight years old they will be able to give accurate descriptions and should be able to recognise similarities. Emotional Development: 0-2 years: Within the first few months of an infant’s life they will show many expressions and shall be able to identify their mother and fathers voice. They thrive through interaction and are very trusting and they enjoy the contact with others. By the time a child is a year old it will be used to familiar faces and will become extremely wary of unfamiliar faces and may become distressed in their company. They also imitate the feelings of other people not knowing the reason why they are copying their reactions. When the child is two they develop fears and phobias such as fear of the dark or spiders. The child sense of identity progresses rapidly at this point. 3-5 years: They are more aware of their feelings and emotions at this stage; they are able to express how they feel. Increase in imagination. They are accepting to other people’s feelings and capable of concealing their own emotions. By the age of five as child will be very good at controlling their emotions. 5-8 years: Showing signs of competitiveness. Arguments emerge through competitiveness, either with siblings or students which will make the child more stubborn and demanding. Mood changes start to appear by the age of eight. Less arguments as they become more mature. Children depend greatly on peer approval; becoming accepted is highly rated at this age. Social Development: 0-2 years: Babies are very sociable. They like to know and participate in what’s going on around them. They enjoy company immensely. They may also begin to feed themselves as their social skills begin to develop. By the time a child is a year old they will have become less dependent on interaction as they will have learned to play alone. At the age of two they will be very independent and will insist on dressing and feeding themselves. 3-5 years: Capable of making friends and learning how to share and take turns. At this age they will resort to tantrums if they do not get their own way. Enjoy socialising. Forge friendships. By the age of five they will have made a number of friends. They will have a great understanding of what’s right and wrong. 5-8 years: May become less sociable and may wish to spend more time alone. May have a vast number of friends to whom they may fall in and out of company with. Prefer to surround themselves with trusted companions. As their confidence grows they will find their place in the social circle to which they are comfortable with.

Thursday, November 7, 2019

Free Essays on Viking Conflicts

No matter what point in time, whether it be the first days of man’s existence or the present day, conflict and dispute has always existed between fellow man. Throughout time, improvements have been made in the methods of settling their disputes. Medieval Icelandic society exemplifies some of the various methods that have been used to settle conflicts through its unique legal system. Depending on the situation and those involved, the settlements ranged from savage blood feuds to ordered sentences of compensation or outlawry by members of an ordered assembly called The Althing. There are many examples of these conflicts incorporated into the three Viking sagas: The Tale of Thorstein Staff-Struck, The Saga of Hrafnkel Frey’s Godi, and The Saga of the People of Laxardal.   Ã‚  Ã‚  Ã‚  Ã‚  Surprisingly, medieval Iceland contained a well-organized legal system. This was comprised of a decentralized self-government including free farmers with positions of chieftains, thingmen, and their slaves. Early Iceland was divided into several districts, each containing three chieftains. The Althing, a general assembly that was held every year, contained people of every district and every position and discussed various cases, their settlements, laws, legal codes, etc.   Ã‚  Ã‚  Ã‚  Ã‚  Disputes that were settled legally followed certain guidelines and rules that were determined at The Althing. A previously and well prepared case was presented in front of the general assembly, composed of chieftains and thingmen, by an individual chosen to defend the accused and one to prosecute the accused. Basically, each side had to give reasons and provide witnesses to convince the jury to punish or request compensation from the accused, or to dismiss the entire case. The court then made a ruling and decided a sentence or amount of compensation. In Hrafnkel, Sam presents a case against Hrafnkel in front of The Althing to avenge his cousin Einar’s killing. Sam presents his c... Free Essays on Viking Conflicts Free Essays on Viking Conflicts No matter what point in time, whether it be the first days of man’s existence or the present day, conflict and dispute has always existed between fellow man. Throughout time, improvements have been made in the methods of settling their disputes. Medieval Icelandic society exemplifies some of the various methods that have been used to settle conflicts through its unique legal system. Depending on the situation and those involved, the settlements ranged from savage blood feuds to ordered sentences of compensation or outlawry by members of an ordered assembly called The Althing. There are many examples of these conflicts incorporated into the three Viking sagas: The Tale of Thorstein Staff-Struck, The Saga of Hrafnkel Frey’s Godi, and The Saga of the People of Laxardal.   Ã‚  Ã‚  Ã‚  Ã‚  Surprisingly, medieval Iceland contained a well-organized legal system. This was comprised of a decentralized self-government including free farmers with positions of chieftains, thingmen, and their slaves. Early Iceland was divided into several districts, each containing three chieftains. The Althing, a general assembly that was held every year, contained people of every district and every position and discussed various cases, their settlements, laws, legal codes, etc.   Ã‚  Ã‚  Ã‚  Ã‚  Disputes that were settled legally followed certain guidelines and rules that were determined at The Althing. A previously and well prepared case was presented in front of the general assembly, composed of chieftains and thingmen, by an individual chosen to defend the accused and one to prosecute the accused. Basically, each side had to give reasons and provide witnesses to convince the jury to punish or request compensation from the accused, or to dismiss the entire case. The court then made a ruling and decided a sentence or amount of compensation. In Hrafnkel, Sam presents a case against Hrafnkel in front of The Althing to avenge his cousin Einar’s killing. Sam presents his c...

Tuesday, November 5, 2019

Calculating a Confidence Interval for a Mean

Calculating a Confidence Interval for a Mean Inferential statistics concerns the process of beginning with a statistical sample and then arriving at the value of a population parameter that is unknown. The unknown value is not determined directly. Rather we end up with an estimate that falls into a range of values. This range is known in mathematical terms an interval of real numbers and is specifically referred to as a confidence interval. Confidence intervals are all similar to one another in a few ways. Two-sided confidence intervals all have the same form: Estimate  ± Margin of Error Similarities in confidence intervals also extend to the steps used to calculate confidence intervals. We will examine how to determine a two-sided confidence interval for a population mean when the population standard deviation is unknown. An underlying assumption is that we are sampling from a normally distributed population. Process for Confidence Interval for Mean With an Unknown Sigma We will work through a list of steps required to find our desired confidence interval. Although all of the steps are important, the first one is particularly so: Check Conditions: Begin by making sure that the conditions for our confidence interval have been met. We assume that the value of the population standard deviation, denoted by the Greek letter sigma ÏÆ', is unknown and that we are working with a normal distribution. We can relax the assumption that we have a normal distribution as long as our sample is large enough and has no outliers or extreme skewness.Calculate Estimate: We estimate our population parameter, in this case, the population mean, by use of a statistic, in this case, the sample mean. This involves forming a simple random sample from our population. Sometimes we can suppose that our sample is a simple random sample, even if it does not meet the strict definition.Critical Value: We obtain the critical value t* that correspond with our confidence level. These values are found by consulting a table of t-scores or by using the software. If we use a table, we will need to know the number of degrees of freedom. The number of degrees of freedom is one less than the number of individuals in our sample. Margin of Error: Calculate the margin of error t*s /√n, where n is the size of the simple random sample that we formed and s is the sample standard deviation, which we obtain from our statistical sample.Conclude: Finish by putting together the estimate and margin of error. This can be expressed as either Estimate  ± Margin of Error or as Estimate - Margin of Error to Estimate Margin of Error. In the statement of our confidence interval it is important to indicate the level of confidence. This is just as much a part of our confidence interval as numbers for the estimate and margin of error. Example To see how we can construct a confidence interval, we will work through an example. Suppose we know that the heights of a specific species of pea plants are normally distributed. A simple random sample of 30 pea plants has a mean height of 12 inches with a sample standard deviation of 2 inches. What is a 90% confidence interval for the mean height for the entire population of pea plants? We will work through the steps that were outlined above: Check Conditions: The conditions have been met as the population standard deviation is unknown and we are dealing with a normal distribution.Calculate Estimate: We have been told that we have a simple random sample of 30 pea plants. The mean height for this sample is 12 inches, so this is our estimate.Critical Value: Our sample has a size of 30, and so there are 29 degrees of freedom. The critical value for confidence level of 90% is given by t* 1.699.Margin of Error: Now we use the margin of error formula and obtain a margin of error of t*s /√n (1.699)(2) /√(30) 0.620.Conclude: We conclude by putting everything together. A 90% confidence interval for the population’s mean height score is 12  ± 0.62 inches. Alternatively, we could state this confidence interval as 11.38 inches to 12.62 inches. Practical Considerations Confidence intervals of the above type are more realistic than other types that can be encountered in a statistics course. It is very rare to know the population standard deviation but not know the population mean. Here we assume that we do not know either of these population parameters.

Sunday, November 3, 2019

Sales Channels in Retail Industry Case Study Example | Topics and Well Written Essays - 3000 words

Sales Channels in Retail Industry - Case Study Example 2.2 Carrefour The Fournier and Defforey families created the Carrefour Company in 1959. They opened the first supermarket in 1960 in Annecy, France. Promodes was created in 1961 by the group and the first supermarket 'Promodes' was opened in the year 1962. A new concept of the hypermarket was invented in 1963 by the Carrefour group. The first hypermarket was opened in Sainte Genevive des Bois. In 1969 Carrefour opened a store abroad in Belgium. With a move into Belgium in 1969, Carrefour began its internationalization. tThe group Promodes adopted many banner names in the 1970s such as Shopi and Continent. We can say therefore that Carrefour was an important brand with the aim of growing and expanding its operations into new countries. By the end of 1971, the company was operating 16 wholly owned stores, had an equity interest in five stores operated as joint ventures, and had franchise agreements with seven additional stores. The idea of the hypermarket stressed mass sales, low delivery cost and discount everyday to achieve high rotation. by1999; it had 681 hypermarkets, 2,259 supermarkets, 3,124 hard discount stores, and 1,921 convenience stores and other formats selling under its banner. The stores were located mostly in France but also throughout Europe, Asia, and Latin America. Carrefour internationalized much faster than Wal-Mart. 3.0 Product Sector The Carrefour Group mostly deals with consumer goods and services. These include convenience goods such as food products, which are sold by all formats of retail stores, and shopping goods and services (household appliances, electronic devices) which are sold by hypermarkets only. For Wal-Mart, the major merchandise lines include house wares, consumer electronics and... As the paper declares Wal-Mart was founded in 1962 by Sam Walton and his brother James â€Å"Bud† Walton. They first started with a single discount store in Rogers, Arkansas. The Discount store consisted of servicing small and middle-sized towns at prices equal to or lower than prices in nearby cities. The company has registered a unique success story in the history of retail industry credited to the leadership of Sam Walton. The company internationally came off the ground by opening its first store abroad in Mexico City in 1991. The company then extended its international presence to Puerto Rico, Canada, China, Brazil, Argentina, South Korea and Germany and today operates more than 600 stores in international arena. According to the research findings the Carrefour Group mostly deals with consumer goods and services. These include convenience goods such as food products, which are sold by all formats of retail stores, and shopping goods and services (household appliances, electronic devices) which are sold by hypermarkets only. For Wal-Mart, the major merchandise lines include house wares, consumer electronics and groceries or food products. The two therefore deal with consumer goods and services hence are competitors as the products are similar. Wal-Mart differentiated business departments to thereby serving different market segments. Wal-Mart’s success is built on the practice of a lowest price everyday strategy that significantly reduces searching cost.

Thursday, October 31, 2019

Research Essay Proposal Example | Topics and Well Written Essays - 3750 words

Essay - Research Proposal Example Graphics, not words, typically announced the name of a place of business within the towns and villages which were conveniently given names such as the â€Å"Golden Lion† or the â€Å"Boar’s Head.† This seemingly primitive use of symbols to provide a quick and easy message to customers continues to be used today in the form of company logos. Study of these various means of expression has provided historians with much information about the social issues and available technology of the time in which they were created. While graphic design has thus had a long and uninterrupted history, â€Å"the turn of a century precipitates introspection† (Meggs, 2005) and causes us to take a new look at the graphic art of our own world to ascertain what it is saying about our world. â€Å"As shapers of messages and images, Graphic Designers have an obligation to contribute meaningfully to a public understanding of environmental and social issues. Graphic designers have a r esponsibility to adapt new technology and to express their zeitgeist by inventing new forms and new ways of expressing ideas† (Meggs, 2005). The insights that the depth and variety of 20th century graphic design provides regarding the profound changes happening in today’s graphic design industry are revealed in the various art forms that have developed over time. Contemporary graphics are designed to be more functional and effective in response to social issues and technology which has helped designers to be more efficient in working today. The roots of what today’s researchers identify as the modern period are generally recognized to be twined about the natural forms and artistic investigations of the Arts and Crafts Movement of the 1860s and the Art Nouveau movement of the 1890s. William Morris is the acknowledged founder of the Arts and Crafts Movement in direct response to the ever-encroaching and dehumanizing standardization of

Tuesday, October 29, 2019

Globalization of Starbucks Case Study Example | Topics and Well Written Essays - 750 words

Globalization of Starbucks - Case Study Example Not only would the shop serve coffee, but also sell pastries, cakes and tea in an environment that provides a memorable experience. This transformation of the Italian coffee experience to the Starbucks of America tells us that ideas can be used across borders to strengthen the foundations of international business. If an Italian idea can appeal so strongly to an American, the same experience can very well indeed touch the lives of millions of coffee consumers in Asia, Africa or Australia. 2. What drove Starbucks to start expanding internationally? How is the company creating value for its shareholders by pursuing an international expansion strategy? Starbucks achieved phenomenal success in the United States of America, with over seven hundred stores all across the country by the year 1995. Being a country that is home to multitudes of multiethnic crowds all over the world, the success of Starbucks in America was an indication that the Starbucks experience was enjoyed by all, regardle ss of race, gender or ethnicity. This became the encouragement for Starbucks to venture into the international market. By spreading its operations globally, the company is not only minimizing risk, but also maximizing profits, both of which add increased value for the shareholders of the company (Rappaport). Additionally, dealing in the global market adds the value attached to dealing with foreign exchange, which implicitly results in a stronger portfolio for the individual who chooses to invest in a multinational company. 3. Why do you think Starbucks decided to enter the Japanese market via a joint venture with a Japanese company? What lesson can you draw from this? It was through penetrating the Japanese market that Starbucks set out on its first venture in to the international arena. Though confident of its success within America, the company could not be entirely sure of a similar success in other parts of the world. To reduce the risks of a prospective failure, Starbucks chose to commit to a joint partnership, in which the local Japanese retailer, Sazaby Inc., would share both the profits and losses of the joint venture. This was a wise and long sighted step on part of Starbucks, which showed that the prospect of loss should never be underestimated in the world of business. Apart from the financial aspect involved in making such a decision, the social and cultural aspects involved must also be taken into consideration. As an American company setting up business in Japan, Starbucks chose to hire Japanese employees working in its outlets, thus reducing a sense of alienation in the coffee experience Starbucks wished to sell. 4. Is Starbucks a force for globalization? Explain your answer. Starbucks has indeed proved itself to be one of the pioneers in the world of modern international commerce. Beginning with a humble start in Seattle, the company’s rise to success is inspiring to say the least. The success of Starbucks has taken the route of globaliz ation to reach this stage, and today, the word Starbucks has become symbolically synonymous to a laid back coffee experience in a uniquely relaxing ambiance. This is indeed one of the many effects of globalization, where a good or service can mean the same thing, regardless of their ethnic or geographic origin. On the other hand, the downside of globalization has also followed Starbucks, often in the form of international competitors, who duplicate the Starbucks coffee experience and offer it to

Sunday, October 27, 2019

Significance of Departmental Accounting

Significance of Departmental Accounting This report has done on wide research of financial accounting. This report has five parts. First part includes departmental accounting and its significance. Second part shows a calculation for a given question. Third part includes four fundamental accounting concepts such as going concern, matching concept, prudence and consistency with examples. Forth part includes users and uses of financial accounting and statements. Finally fifth part shows a significance of local community for businesses and corporate social governance, how it began and its importance. 1.0 Departmental Accounts Departmental accounts may be stated as a procedure of book-keeping and accounting, the reason of which is to find how much profit (or loss) is made by each section or department of a business. In this context the term department means an income making department, as dealing outcomes will not be obtained for non-revenue making department for example maintenance, trading or management, etc. (Pendlebury Groves, 2004). If an enterprise comprise of five independent activities, or is divided into five departments, for carrying on separate functions, its management is generally involved in finding out the working outcomes of each department to ascertain their relative efficiencies. This can be made likely only if departmental accounts are prepared. Departmental accounts are of great help and assistance to the managements as information for commanding the enterprise more intelligently and effectively, since thereby all kinds of waste either of material or of cash are readily detected; furthermore attention is drawn to inadequacies or inefficiencies in the working of departments or units into which the enterprise may be divided (Pendlebury Groves, 2004). Significance of Departmental Accounts Preparation of Departmental accounts is helpful to the business in the following respects: Easy to comparing the performance of each departments Departmental accounts enable the businesses to compare the performance of one department with another department. It also helps an organisation to rank departments using their earning values. The overall profit on sales, namely RM 490,000 on a turnover of RM 2,730,000 is probably quite satisfactory; yet in the absence of departmental accounting the loss incurred by Department C and D would not be revealed. Easy to evaluate departmental growth Departmental accounting helps an organisation to evaluate each departmental growth separately on the basis of trading results over period of time. An endeavour may be made to push up the sales of the department which is earning maximum profit. To explain it further here is an illustration: The above table shows an individual product growth of ABC organisation for three years. Product D is a continuous loss making product whereas other products such as profit for product C is continuously decreasing over a period of time. Using departmental accounting for this organisation became easier for management to evaluate the performance of these products. Decision making Departmental accounting makes it simplier for management to make conclusions if they are having more than one product, they can actually forecast the future performance of a product. Most of the time decision includes some questions such as whether a product is profitable or not, if the product is not profitable whether they should continue to produce that product or just eliminate it, what would be consequences of eliminating a product. Here is a further interpretation using illustration 2. Management can actually decide whether they should continue to produce these five products based on their growth over a period of time. Let say product D as this product is continuously making loss since 2009, it became easier for management to decide whether they should produce product D or they should eliminate this product. Furthermore they can rank the product based on their profits. For example Product B is the most profitable product. Easy to prepare departmental budget Departmental budgeting assists an organisation to prepare budgets for each department. A budget ensures that an organisation can pay for costs for all products and dont have risk of going into debt to keep business running. To construct a complete budget, an enterprise must understand how to set aside finances for each department and understand how each department works simultaneously to make up the full-scale plan. ABC organisation can actually evaluate whether they can afford these departments or not. If we compare Department B and Department C, then B is a profitable department whereas C is loss making department. Now the management have to decide whether they can afford expenses for Department C in next year or not because they are not sure whether it can generate profit or not in next. 3.0 Four Fundamental Accounting Concepts 3.1 Going Concern Concept The going concern concept assumes that business will persist with its business activities in the foreseeable future; thus the accountant will not suppose that there is a desire to cut back on business operations or an intention to liquidate. The significance of this concept is that items should be valued not at their break-up value but at their net book value, based on the estimation of the cost of the depreciation provision. Without this assumption, preparation of the balance sheet would be much more difficult (Pizzey, 2001). Examples of going concern concept The RM 2.6 billion inventory for Sara Ltd in 2012 is reported at the cost originally paid to purchase the inventory. This is a reasonable figure because, in the normal course of business, Sara Ltd can expect to sell the inventory for this amount, plus some profit. But if it were assumed that Sara Ltd would go out of business tomorrow, the inventory would suddenly be worth a lot less. The going concern concept allows the accountant to record assets at what they are worth to a company in normal use rather than what they would sell for in a liquidation sale (Pizzey, 2001). Another example is fixed assets, we show fixed asset at cost less depreciation to rather their current value in the second-hand market, because they are held by the firm not for immediate resale, but to be used by the business until their working life is over. This is clearly an assumption on which the balance sheet is based (Pizzey, 2001). Before the accounts are certified as showing a true and fair view, the auditor must be satisfied that the company is a going concern and that it will continue to function successful in the future (Pizzey, 2001). This the profit measurement calculation is insulated from fluctuations in the value of fixed assets, and the spread of the capital cost of an asset over the years of its useful life, by depreciation, is supported by this principle (Pizzey, 2001). 3.2 Matching concept This is sometimes called the accruals principle. Its purpose is to match effort to accomplishment by setting the cost of resources used up by a certain activity against the revenue or benefits received from that activity. When a profit statement is compiled, the cost of the goods sold should be set against the revenue from the sale of those goods, even though cash has not yet been received. Expense and revenue must be matched up so that they concern the same goods and time period, if a true profit is to be computed. Costs concerning a future period must be carried forward as a prepayment and charged in that period, and not charged in the current profit and loss account. Expenses of the current period not yet entered in the books must be estimated and inserted accruals (Pizzey, 2001). Example of matching concept Jason pays rent for his guest house of 1000 RM per year, in a lump sum at the end of the year. If he did not use the accruals concept, accounts would show zero rent expenses for the first eleven months of operation and then a heavy rent expense at the end of the 12th month. In order to show more realistic and accurate monthly profit and loss accounts, he should accrue the sum of RM 1000/12 and then adjust for any differences at the end of the year. 3.3 Prudence Concept The prudence concept is often referred to as the conservatism concept. The preparation of accounts requires judgements to be made about the future and because of the uncertainties associated with this a prudent or cautious approach is required profit determination. Under this concept all expected losses should be taken into account immediately they are known about, whereas expected gains are not recognised until actually realized. An example of the widespread use of the prudence concept is closing stock valuation. The normal rules is that closing stock should be valued at cost but if the market value of the stock falls below cost then the market value should be used. This is the lower of cost or net realizable value that is generally applied to stock valuations (Pendlebury Groves, 2004). The prudence concept is clearly useful in terms of preventing over-optimistic calculations of profit to be reported. Overstatement of profit might lead excessive dividend payments being made or to incorrect investment decision being taken. However, the concept of prudence should not be taken to excess because the understatement of profit which would result might be just as misleading as overstatement and might discourage investment unnecessarily (Pendlebury Groves, 2004). 3.4 Consistency Concept In accounting there are often several acceptable ways of determining asset values and the proportion of the cost of assets that should be borne by each accounting period. The consistency concept requires there to be consistency if treatment of like items within each accounting period and from one period to the next. In other words once one of the generally accepted methods is chosen then the method should usually be used consistently from year to year (Pendlebury Groves, 2004). However, if there are compelling and justifiable reasons for changing the method of valuing a particular item. E.g. closing stock, then this is permitted under the consistency concept, but the impact of the change on current year profit and the impact the change would have had on accounts of the previous year should be reported to provide comparability (Pendlebury Groves, 2004). 4.0 Users and Uses of financial statements and accounting information There are different kinds of users of financial statements. The users of financial statements may be inside or outside the business. They use financial statements for a large variety of business purposes and their ability to understand and analyse financial statements helps them to succeed in the business world. 4.1 Classification of Users of Financial accounting Information The five users of financial statements are classified and explained as follows: Investors Investors are concerned about risk and return in relation to their investments. They require information to decide whether they should continue to invest in a business. They also need to be able to assess whether a business will be able to pay dividends, and to measure the overall performance of the business management (Riley, 2012). Customers Customers require information about the ability of the business to survive and prosper. As customers of the companys products, they have a long-term interest in the companys range of products and services. They may even be dependent on the business for certain products or services (Riley, 2012). Employees Employees are seeking security of employment and a return for the work they do. Employees would therefore be looking for indications that the company is doing well enough to continue to trade into the future and is doing well enough to continue to employ them and is able to meet the salary and wages bill each month. If there is any profit or performance related component to the remuneration they will also be interested in the company performance and how close it is to triggering the bonus payments (Riley, 2012). Government There are many government agencies and departments that are interested in accounting information. For example, the IRCE needs information on business profitability in order to levy and collect Corporation Tax. For example: Various regulatory agencies (e.g. the Competition Commission and the Environment Agency) need information to support decisions about takeovers and grants (Riley, 2012). Bankers The banks are a common source of short term funds for an organisation, and the place where cash is deposited as it is received. If the bank gives loan to the company then they will be interested in the ability of the company to pay its interest and the loan amount back on the due dates. How profitable the company is and how good it is being managed will be important areas they will look at. In the case of small businesses this will revolve around the faith they have in the owner/manager (Riley, 2012). 4.2 Classification of uses of financial accounting information Accounting provides companies with various pieces of information regarding business operations. It is often conducted by a companys internal accounting department and reviewed by a public accounting firm. Small businesses often have significantly less financial information recorded during the accounting process. However, business owners often review this financial information to determine how well their business is operating. Accounting information can also provide insight on growing or expanding current business operations (Vitez, 2012). Performance Management A common use of accounting information is measuring the performance of various business operations. While financial statements are the classic accounting information tool used to assess business operations, business owners may conduct a more thorough analysis of this information when reviewing business operations. Financial ratios use the accounting information reported on financial statements and break it down into leading indicators. These indicators can be compared to other companies in the business environment or an industry standard. This helps business owners understand how well their companies operate compared to other established businesses (Vitez, 2012). Create Budgets Business owners often use accounting information to create budgets for their companies. Historical financial accounting information provides business owners with a detailed analysis of how their companies have spent money on certain business functions. Business owners often take this accounting information and develop future budgets to ensure they have a financial road map for their businesses. These budgets can also be adjusted based on current accounting information to ensure a business owner does not restrict spending on critical economic resources (Vitez, 2012). Business Decisions Accounting information is commonly used to make business decisions. Decisions may include expanding current operations, using different economic resources, purchasing new equipment or facilities, estimating future sales or reviewing new business opportunities. Accounting information usually provides business owners information about the cost of various resources or business operations. These costs can be compared to the potential income of new opportunities during the financial analysis process. This process helps business owners understand how current business operations will be affected when expanding or growing their businesses. Opportunities with low income potential and high costs are often rejected by business owners (Vitez, 2012). Investment Decisions External business stakeholders often use accounting information to make investment decisions. Banks, lenders, venture capitalists or private investors often review a companys accounting information to review its financial health and operational profitability. This provides information about whether or not a small business is a wise investment decision. Many small businesses need external financing to start up or grow. The inability to provide outside lenders or investors with accounting information can severely limit financing opportunities for a small business (Vitez, 2012). 5.0 Why community is important for an organisation A local community is a group of interacting people sharing an environment. In human communities, intent, belief, resources, preferences, needs, risks, and a number of other conditions may be present and common, affecting the identity of the participants and their degree of cohesiveness (Post, Lawrence, Weber, 1999). Business activity occurs within a community, and it is important that the community is considered in major business decisions. Businesses face community in different roles such as they could be potential employees and customers who can help the organisation be successfully. Without the community there would be no business. Community can influence business in different manners such as (Post, Lawrence, Weber, 1999) Customers as a community Community can decrease demand for an organisations product because customers are also a part of community. If businesses affect community in a negative manner such as providing low quality product, harming environment by pollution and so on, then customers as a part of community will start reducing their demand for that particular businesses product. If demand for their product will decrease then the company would be making a serious loss and without making profit, an organisation cannot survive (Taylorr, 2010). Employees as a community Employees are also a part of community and they also have a power to influence an organisation. If an organisation does not play a good role in community, then employees can actually strike or stop working in that organisation. Labour strike is a serious problem for an organisation because it can reduce the production. Reduction in production can also be a loss making situation for an organisation (Taylorr, 2010). Investors as a community Investors also play a role as a community for an organisation. By having a bad image in community, it stops investors to invest in particular businesses because investors are concern with their return on investments. If an organisation has a bad image on community, chances are high for decrease in stock value of an enterprise, which will effect investors decision of investing in a particular organisation (Taylorr, 2010). There are many other reasons which create a value of a local community for an organisation while making decisions. The best idea for survival of an entity is to have a good relationship with local community. 5.1 Corporate Social Responsibility Corporate social responsibility means that a corporation should be held accountable for any of its actions that affect people, their communities, and their environment; it implies that negative business impacts on people and society should be acknowledged and corrected if at all possible. It may require a company to forgo some profits if its social impacts are seriously harmful to some of its stakeholders or if its funds can be used to promote a positive social good (Post, Lawrence, Weber, 1999). 5.1.1 How corporate social responsibility began In the United States, the idea of corporate social responsibility appeared around the turn of the twentieth century. Corporation at that time came under attack for being too big, too powerful, and guilty of antisocial and anticompetitive practices. Critics tried to curb corporate power through antitrust laws, banking regulations, and consumer-protection laws. Faced with this kind of social protest, a few farsighted business executives advised corporations to use their power and influence voluntarily for broad social purposes rather than for profit alone. Some of the wealthier businesses leaders for example steelmaker Andrew Carnegie became great philanthropists who gave much of their wealth to educational and charitable institutions. Other like, automaker Henry Ford, developed paternalistic programs to support the recreational and health needs of their employees. The point to emphasize is that these business leaders believed that business had a responsibility to social that went beyond or worked in parallel with their efforts to make profits (Post, Lawrence, Weber, 1999). As a result of these early ideas about businesss expanded role in society, two broad principles emerged which are: The Charity Principle and The Stewardship Principle. These principles have shaped business thinking about social responsibility during the twentieth century and are the foundation stones for the modern ideas of corporate social responsibility (Post, Lawrence, Weber, 1999). 5.1.2 Importance of Social Governance in businesses An easy way to build its brand, reputation and public profile Being socially responsible creates goodwill and a positive image for an organisation. Trust and a good reputation are some of companys most valuable assets. In fact, without these, one wouldnt even have a business. One can nurture these important assets by being socially responsible (Taylorr, 2010). It is however, crucial that an organisation devise the right socially responsible program for their business. When used properly, it will open up a myriad of new relationships and opportunities. Not only will an association success grow, but so will companys culture. It will become a culture which an entity, its staff and the wider community genuinely believe in (Taylorr, 2010). It attracts and retains staff Socially responsible companies report increased employee commitment, performance and job satisfaction. By attracting, retaining and engaging staff, doing well for others reduces an organisations recruitment costs and improves work productivity (Taylorr, 2010). It attracts more customers Branding business as socially responsible differentiates it from competitors. The Body Shop and Westpac are companies who have used this to their advantage. Developing innovative products that are environmentally or socially responsible add values and gives people a good reason to buy from that organisation (Taylorr, 2010). It attracts more investors Investors and financiers are attracted to companies who are socially responsible. These decision-makers know this reflects good management and a positive reputation. Businesses should not underestimate this influence; it can be just as important as a companys financial performance. In fact, it may be the deciding factor in choosing to support company (Taylorr, 2010). It encourages professional and personal growth Employee can develop their leadership and project management skills through a well-designed corporate social responsibility program. This may be as simple as team building exercises, encouraging employees to form relationships with people they would not normally meet (Taylorr, 2010). It helps to cut business costs Environmental initiatives such as recycling and conserving energy increase in-house efficiency and cut costs. Introducing a corporate social responsibility program gives an organisation a good reason to examine and improve on its spending (Taylorr, 2010). 6.0 Conclusion After conducting this report we have learn that departmental accounting is compulsory for an organisation with more than one department because it make business activities more effective. Another thing we have learn is it very important for a survival in a local community to perform corporate social responsibilities, without doing right for community its hard for an organisation to survive in long term. Furthermore we have learnt that it is compulsory for businesses to apply fundamental concepts while preparing financial statements.