Compare And Contrast Emily Dickinson And Much Madness Is...

The Sorrows She Wrote During the 1800, when death was very prevalent and the most talked about topic on the planet, considering all the literal hundreds of plagues and harsh famines that threatened the population on each continent, a writer emerged with a vivid idea and perception of the insane world that she lived in and the loss that she faced in her life. That writer was none other than Emily Dickinson, the lovely Belle of Amherst who was essentially a recluse who wrote of the sorrows that precede after subjection to social ostracism and the pain that it evokes. She strategically manipulated her words and diction to evoke a strong passion about her craft and her life overall during her time. She wrote of things like the great tragedies†¦show more content†¦For example, in â€Å"After great pain†¦Ã¢â‚¬  Dickinson says, in the second stanza exactly how life feels as it continues for the mourner: The Feet, mechanical, go round -- Of Ground, or Air, or Ought -- A Wooden way Regardless grown, A Quartz contentment, like a stone – She describes their movement as aimless, and careless because of their lack of motivation to struggle on, seeing life as â€Å"ought† or nothing compared to what it once was before the loss. The reader can imagine being in the position of the sufferer; very stagnant, and lifeless almost like a corpse which is what makes this form of diction so evoking. Dickinson’s â€Å"After great pain, a formal feeling comes† is a short poem about the struggles and hard transition of getting over the heartbreaking feelings that come after a great tragedy in one’s life such as losing someone; a friend, a lover etcetera. In a sense, this poem is very general, yet it cannot be applied to just any situation. It is general in the sense that those who have gone through such feelings of pain and lose know exactly what kind of â€Å"numbness† and hollow that Dickinson writes about; the feeling of not wanting or caring about what life has to offer anymore for a time once t he â€Å"great pain† has first occurred and how hard it becomes to continue daily tasks, activities and routines. This poem is specifically about confronting the pain and making sense of it, and understanding that a great pain is a veryShow MoreRelatedAp Literature Open Response Questions3435 Words   |  14 Pagesthat symbol functions in the work and what it reveals about the characters or themes of the work as a whole. Do not merely summarize the plot. 2008: In a literary work, a minor character, often known as a foil, possesses traits that emphasize, by contrast or comparison, the distinctive characteristics and qualities of the main character. For example, the ideas or behavior of the minor character might be used to highlight the weaknesses or strengths of the main character. Choose a novel or play inRead MoreAp English Open Ended Questions For Exa5390 Words   |  22 Pagesfollowing plan: 1) Compare the hero as we see him in an early scene with the hero as we see him in a scene near the end of the novel. 2) Describe the techniques that the author uses to reveal the new understanding and awareness that the hero has achieved. 1966: An individual s struggle toward understanding and awareness is the traditional subject for the novelist. In an essay, apply this statement to one novel of literary merit. Organize your essay according to the following plan: 1) Compare the hero as

Global Warming causes, effects and remedies - 1301 Words

Global warming is the greatest challenge facing our planet. It is, in fact, the increase in the temperature of the earth’s neon- surface air. It is one of the most current and widely discussed factors. It has far-reaching impact on biodiversity and climatic conditions of the planet. Several current trends clearly demonstrate that global warming is directly impacting on rising sea levels, the melting of ice caps and significant worldwide climate changes. In short, global warming represents a fundamental threat to all living things on earth. Global average temperature rose significantly during the past century. The prevailing scientific view is that most of the temperature increases since mid-20th century has been caused by increases in†¦show more content†¦As per the latest survey report the rate of melting of glaciers has seen sharp increase in recent times. Even those glaciers are affected from global warming which have been considered permanent. The shrinking of glaciers is going to pose a major problem of drinking water. The sea levels as a result of melting of glaciers have risen from 0.35 mm to 0.4 mm. Scientists have warned in their reports that most of the glaciers will disappear within a period of 15 to 25 years. It will create problems of drinking water and food grains in most of the North American countries. India is not unaffected from it. The Himalayan glaciers have shrunk about 30 per cent after 1970. The rise in sea levels is a major cause of concern. A large number of cities located in coastal areas will submerge in the sea. Besides, many island countries will ultimately â€Å"lose their existence and will be washed away from the surface of the earth. The damage of rising sea levels is diverse. Buildings and roads close to the water could be flooded and they could suffer damage from hurricanes and tropical storms. Experts believe that global warming could increase the intensity of hurricanes by over 50 per cent. In addition, as the sea rises, beach erosion takes place, particularly on steep banks. Wetlands are lost as the level rises. Rise in atmospheric temperature will lead to the outbreak of air ¬borne and water-borne diseases. It would also contribute toShow MoreRelatedGlobal Warming : Causes, Effects And Remedies1748 Words   |  7 PagesDisclaimer Privacy Policy Contact Us 1309 Words Essay on Global Warming: Causes, Effects and Remedies by Vishal Global warming is the greatest challenge facing our planet. It is, in fact, the increase in the temperature of the earth’s neon- surface air. It is one of the most current and widely discussed factors. It has far-reaching impact on biodiversity and climatic conditions of the planet. Several current trends clearly demonstrate that global warming is directly impacting on rising sea levels, theRead MoreCsr Activities Influencing The Environment Change879 Words   |  4 PagesGlobalization and economic liberalization. This is how the CSR developed. 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Agency cost and ownership structure in aim traded companies Free Essays

Introduction The aim of this chapter is to explain and discuss a number of prior researches that have been developed in relation with agency cost. The literatures are grouped into four parts based on their different research area. The first part gives the overview of Alternative Investment Market (AIM). We will write a custom essay sample on Agency cost and ownership structure in aim traded companies or any similar topic only for you Order Now Subsequently, the issue of corporate governance in AIM companies will be discussed. The next part will focus on the causes of agency problem. Both direct and indirect measurement of agency cost, include asset utilisation, operating expense and the firm’s performance, will be detailed analysed in the final part. Overview of Alternative Investment Market Alternative Investment Market (AIM) is the world’s leading market for smaller and growing companies. It helps them to raise new capital and allowing their shares to be traded widely. Since it was launched in 1995, over 3000 companies from across the world have joined AIM and a large proportion of them are in oil and gas industry. Its admission requirement and on-going rules are less onerous. For example, there is no requirement on prior trading, minimum public float or market capitalization. In fact, to be admitted to AIM, a firm is only required to have the support from a nominated advisor (Nomad). Subsequently, the only disclosure obligation for the firm is the general duty of disclosure requiring information which is reasonably considered to be necessary by the issuer which will enable investors to have a full understanding of the applicant’s financial position. AIM membership roles were thus kept simpler for encouraging a wide variety of companies to join, keeping c apital rising and reducing membership cost. However, a SEC commissioner, Roel Campos likened AIM as a casino, and he stated that 30% of the issuers that list on AIM are gone within one year (Bawden Waller, 2007). This comment has aroused great amount of abjections and London Stock Exchange (LSE) claimed that the only 2% companies go into liquidation each year. Corporate governance in AIM companies AIM is crucial for investor’s confidence to the market and companies’ significant failures on AIM market would have a negative effect on the overall confidence in the UK market. A consequence of the deliberately light regulatory burden placed in AIM companies means that they are not obliged to abide the UK’s Combined Code (2006). However, based on the UK’s Combined Code, the Guidelines on the Quoted Corporate Governance for AIM companies have been produced by Companies Alliance (QCA). According to the wide range of interviews and detailed analysis of the corporate governance statements in the annual report and accounts, Mallin and Kean (2008) found the majority of their sample AIM companies disclose some basic elements of good governance practice, such as including a corporate statement, identifying the directors and their responsibilities, and splitting the role of chairman and the CEO, and the presence of board sub-committees. However, their sample of AI M companies did not disclose as much corporate governance practice as they were expected by the QCA Guidelines’ recommendations. Some interesting results were given by the regression of the firm and market related factors on the disclosure score. Firstly, the young AIM companies tend to disclose more of their governance practices than the older ones. Secondly, larger companies disclose more than smaller ones. Thirdly, by the presence of the institutional investors has influence on the disclosure levels. Subsequently, the higher gearing ratio of the company, the lower disclosure level there will be. It also suggested that the AIM companies with no long-term debt may be required better governance structures to protect the claims of equity investors, because there are no debt holders to monitor the companies. In addition, the board size has positive impact on the reporting of governance practice and the companies with small board are less likely to obey to the QCA Guidelines. Th erefore, the efficiency of corporate governance in AIM companies is related to the age of companies, size, gearing ratio, debt, as well as board size. The causes of agency problem When discussing the ownership of an organization, ‘agency problem’ is an inevitable vocabulary. According to Jensen and Meckling (1976), the agency relationship is defined as a contract between the principal(s) and the agent who is given some decision making authority to run the firm on the behalf of principal(s). In fact, for majority of companies, both agent and principals are utility maximizes. Consequently, the agent will not always act in the interest of principal. To mitigate the conflict in interest between both parties is a big issue in corporate governance. Besides establishing appropriate incentives for the agent, monitoring cost will be designed to limit the aberrant activities of the agent. In some situations, the agent needs to pay to expend resources (bonding costs) to guarantee he/she will not take the actions that will harm the principal’s interest or to ensure that the principal will be compensated if the agent does take such actions. Additionally, there will be some divergence between the agent’s decisions and those decisions which would maximize the principal’s welfare. The reduction in the principal’s welfare caused by thus divergence is also a cost of agency relationship which is referred by Jensen et al. (1976) as ‘residual loss’. They also stated that the costs of deviation from value-maximization decline as the management ownership rises. As their stakes rise, managers pay a larger part of these costs and are less likely to squander corporate wealth. However, limited direct evidence exists on the magnitude and extent of the actual costs with the agency problem. The measurement of agency cost Direct measurement Ang et al. (2000) analyzed the how agency cost is affected by the firm’s ownership structure, number of outsider managers and non-manger shareholders and external monitoring by banks. They measured firm’s agency cost with two measures, sales to asset ratio and expense to sales ratio. They argued that agency cost can be directly measured by assets-to-sales ratio as it measures the efficiency with which management uses the firm’s assets to generate sales. A high ratio reflects that the assets are generating significant sales and therefore indicates low agency cost. Conversely, a low ratio shows that manager makes poor investment decisions, exerts insufficient effort, resulting in low revenues, and consumes excessive unproductive assets, such as automobiles, fancy office space and resort properties. The expense ratio is the operating expense scaled by annual sales. It is a measure of how effectively the firm’s manager controls operating cost, including excess ive perquisite consumption and other direct agency cost. In contrast to the sales-to-asset ratio, agency cost is in line with the expense ratio. Banks usually require managers to report results regularly and honestly; consequently, managers may be forced to run the business efficiently. Thus, bank monitoring complements the monitoring of managers by shareholders, thereby reducing owner-manager agency cost indirectly. Ang et al. (2000) utilized a sample of 1708 small corporate from the National Survey of Small Business Finances (NSSBF) database and found agency costs are significantly higher when an outside manager manages the firm and when there are more non-manager shareholders. In this situation, managers’ ownership share and monitoring by banks may be a helpful corporate control mechanism that can decrease agency costs. Singh and Davidson (2003) adopted the approach used by Ang, Cole, and Lin to study large firms and sales, general, and administrative expenses were applied to measure agency cost instead of total operating expenses. Moreover, they analysed the role of corporate leverage in influencing the agency cost experienced by the large corporations instead of the banking relationship because large firms have larger access to the public debt market and therefore less depend on bank financing. They found that higher managerial ownership does positively influence asset utilization efficiency which was in line with result of Ang, Cole, and Lin. However, excessive discretionary expenses cannot be decreased by such ownership. Additionally, larger board size and outside block ownership does not improve the efficiency of a large corporation. However, this measure has three potential drawbacks. As McKnight and Weir (2009) suggested, sales may not actually come from profitable activities so sales may not be consistent with shareholders welfare. Secondly, cash flows that generated by the sales may being expropriated instead of being distributed to shareholders. Thirdly, as Coles et al. (2005) stated, productivity can vary even between firms within the same industry. Generally speaking, Ang et al. (2000) and Singh and Davidson (2003) provided a useful indicator of agency costs. Jacky Yuk-Chow So (2005) noticed that in Ang, Cole, and Lin’s study, ownership variables and external monitoring variables are highly significant statistically when a single regression is applied. However, some of these variables, such as family ownership and a banking relationship become insignificant when they are regressors of the multiple regressions. Therefore, he focused on the combined effect of expense ratio and asset-to sale ratio to measure agency cost using the NSSBF database from 1993 survey. This combined effect was analysed using both internal and external control variables. Debt-to-asset ratio and ownership variables were applied to study the impact of internal corporate control and the firm’s relationship to its bank was as proxies for external corporate control. Additionally, a dummy variable was also employed to capture the industry effect. Jacky Yuk-Chow So proposed that, the ‘combined effect’ approach implies that cash flow is a more app ropriate measure of managerial performance since it captures not only efficiency, but also leverage, which is measured by the debt-to-asset ratio. The ordinary least squares (OLS) method and seemingly uncorrelated regression (SUR) were used to test his hypotheses and found out firms in manufacturing industry tend to have the highest agency cost; family ownership more appropriately resolves the agency problem; cash flow reflect the joint impact of agency cost and efficiency; agency cost increases when there are more non-shareholder managers; the number of banks involves and the length of the bank relationship do not have significant impact to the agency cost. Indirectly measurement Jensen (1986) paid attention to the conflicts of interest between shareholders and managers over payout policies when the organization generates large free cash flow, which is the cash flow in excess of that requires to fund all projects that have positive net present value when discounted at the relevant coat of capital. He stated that agency costs will increase when high free cash flows are combined with poor growth opportunities and hence large free cash flows suggest greater managerial discretion and higher agency costs. Therefore, motivating managers to disgorge the cash rather than investing in low-return project or wasting it on organization inefficiencies is a puzzle of many firms. This theory explains the benefits of debt in reducing agency cost of free cash flows and how debt can substitute for dividends. Managers may increase dividends or repurchase stock or even announce a ‘permanent’ increase in dividend to control the use of free cash flow. However, such pr omises are weak since the dividends can be reduced in the future. In fact, the organization will be punished if dividend is cut with significant stock price reduction is consistent with the agency of free cash flow. Debt enables managers effectively bond their promise to pay out future cash flows. Thus debt reduces the agency cost of free cash flow by reducing the cash flow available for spending at the discretion of managers and can be an effective substitute for dividends. The interaction of free cash flow and growth prospects are used to measure of agency cost in many previous literatures. Opler and Titman (1993) stated that firms that have good growth prospects are more likely to be better managed. They are also less likely to have excess free cash flows because the available cash will be spent on positive net present value projects. Thus, as Jenson (1986), Doukas, Kim, and Pantzalis (2000) argued, agency costs may be regarded as a function of the interaction of growth opportunities and free cash flow. Firms that combine high free cash flow and low growth prospects can be regarded as suffering from high agency costs. Therefore, control function of debt is more important in thus organizations. Acquisitions are one way in which funds can be spent by managers rather than distributed to shareholders. Free cash flow theory (Jensen, 1986) predicts acquisitions decrease, rather than increase, shareholder wealth, particularly from the perspective of the acquirer’s shareholders. There is a significant literature which is in consistent with this theory. Servaes (1991) and Houston, James and Ryngaert (2001) have found significant negative short run returns to acquirers. Agrawal, Jaffe Mandelker (1992) undertook a thorough analysis of the post-merger performance of acquiring firms, measured by the stock market performance of a large number of acquiring firms over a long period of time. They concluded there is a strong evidence of long term underperformance following merger and this result is supported by Kohers and Kohers (2001). Accounting studies such as Sharma and Ho (2002) also show poorer post-acquisition performance. Finally, the survey done by Kelly, Cook, and Spitzer (1999) provide evidence that 53% of acquisitions were believed to have destroyed value. Given the extensive evidence that indicates a lack of positive returns to acquiring firms’ shareholders, it can be concluded that acquisitions can represent agency costs as directors use funds on negative net present value projects. Demsetz (1983) recognized, when a manager owns a small stake, market discipline may still force him toward value maximization. In contrast, a manager who controls a substantial fraction of the firm’s equity may have enough voting power or influence more generally to guarantee his employment with the firm at an attractive salary. In this case, manager may indulge his preference for non-value-maximizing behaviour. This Entrenchment hypothesis predicts the agency may increase and corporate assets can be less valuable when managed by an individual free from checks on his control. Morck et al. (1988) investigated the relationship between management ownership and the market value of the firm which is measured by Tobin’s Q. They found that Tobin’s Q increases as the board ownership increases from 0% to 5%, declines as the ownership rises further to 25%, and then continues to rise slowly when the board ownership rises beyond 25%. The increase of Tobin’s Q with ownership can be explained the convergence of interests between managers and shareholders, while the decline reflects entrenchment of the management team. The results confirm the conclusion that imposing a linear relationship between profit and the ownership by large shareholders is not appropriate. They also found that the presence of the founding family adversely affects Tobin’s Q in older firms, where the entrepreneurial of the founder might be less valuable. Conclusion The perspective of the development of AIM is optimistic. Mitigating the agency cost is a core part in corporate governance. Based on previous study, agency costs are higher when an outside manager manages the firm and when there are more non-manager shareholders. Managers’ ownership share and monitoring by banks may be a helpful corporate control mechanism that can decrease agency costs. However, imposing a linear relationship between profit and the ownership by large shareholders is not appropriate. The decrease of free cash flow will also decrease the agency cost. References Agrawal, A., Jaffe, J.F. Mandelker, G.N., 1992. The Post-Merger Performance of Acquiring Firms: A Re-Examination of an Anomaly. Journal of Finance, 47, 1605-1621. Ang, J., Cole, R., Lin, J., 2000. Agency Costs and Ownership Structure. The Journal of Finance, 55(1), 81–106. Bawden, T. Waller, M., 2007. London vs. New York: top US regulator attacks AIM ‘casino’. http://business.timesonline.co.uk/tol/business/industry_sectors/banking_and_finance/article1490202.ece (accessed: 14 Jan 2011). Coles, J., Lemmon, M., Mescke, J., 2005. Structural Models and Endogeneity in Corporate Finance: The link between managerial ownership and corporate performance. Arizona State University working paper. Demsete, H., 1983, The Structure of Ownership and the Theory of the Firm. Journal of Law and Economics, 26, 375-390. Doukas, J., Kim, C., Pantzalis, C., 2000. Security Analysts, Agency Costs, and Company Characteristics. Financial Analysts Journal, 56(6), 54–63. Houston, J., James, C., Ryngaert, M., 2001. Where do merger gains come fromBank mergers from the perspective of insiders and outsiders. Journal of Financial Economics, 60, 285–311. Jacky Yuk-Chow So, 2005. Agency Costs and Ownership Structure: Evidence from the Small Business Finance Survey Data Base. Texas AM International University working paper. Jensen, M., Meckling, W, 1976. Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360. Jensen, M. C., 1986. Agency Costs of Free Cash Flow, Corporate Finance and Takeovers. American Economics Review, 76, 323–339. Jensen, M. C., 1993. The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems. Journal of Finance, 43(3), 831–880. Kohers, N., Kohers, T., 2001. Takeovers of technology firms: Expectations vs. reality. Financial Management, 30, 35–54. Kelly, J., Cook, C., Spitzer, D., 1999. Unlocking Shareholder Value: The Keys to Success. New York: KPMG LLP. McKnight, P. J. Weir, C., 2009. Agency Costs, Corporate Governance Mechanisms and Ownership Structure in Large UK Publicly Quoted Companies: A Panel Data Analysis. The Quarterly Review of Economics and Finance, 49, 139–158. Opler, T., Titman, S., 1993. The Determinants of Leveraged Buyout Activity: Free Cash Flow vs. Financial Distress Costs. Journal of Finance, 48, 1985–1999. Servaes, H., 1991. Tobin’s Q and the gains from takeovers. Journal of Finance, 46, 409–41. Sharma, D., Ho, J., 2002. The Impact of Acquisitions on Operating Performance: Some Australian Evidence. Journal of Business Finance and Accounting, 29, 155–200. Singh, M., Davidson, W. A., 2003. Agency Costs, Ownership Structures and Corporate Governance Mechanisms. Journal of Banking and Finance, 27, 793–816. Morck, R., Shleifer, A. Vishny, R. W., 1988, Management Ownership and Market Valuation. Journal of Financial Economics, 20, 293-315. Mallin, C. Kean Ow-Yong, 2008. Corporate Governance in Alternative Investment Market. The Institute of Chartered Accountants of Scotland. How to cite Agency cost and ownership structure in aim traded companies, Essay examples

The Intended To Provide A Detailed Interpretation In Accounting

Question: Discuss intended to provide a detailed interpretation in Accounting? Answer: Introducation: The report is intended to provide a detailed interpretation on the topic Half a Defense of Positive Accounting Research. In this discourse the emphasis has been given on the theory of positive accounting with major focus on research program varied intends to form a casual description of human behavior as it has been prescribed in the accounting framework rather than taking into consideration the concept of PAT in accounting (Soin and Collier 2013). In addition to this, the present segment is seen with a wider positivist research association with various types of deficiencies which is identified in real practice. Hence the present study brings the most complex elements in the casual development of several speculative models which shows excessive dependence after taking into consideration the hypothesis of the study. It further lacks the attention of the present and the numerical values of the parameters (Quinn 2014). The researchers further impede evaluate the advantages and disadvantages associated to positive accounting approach. It is aligned with the epistemology and ontology. With respect to the present context the review of several loopholes in the positive accounting has been done in the research project. The study has been further conducted to do a critical analysis of each and every element which is entirely stated in the conclusion of the report. The theoretical framework has been further about the show the significant than the limitations of the articles (Wagenhofer 2016). Summary of the article In the given article, the research has been able to investigate the various types of relations associated to positive accounting approach in the accounting research. The accounting research with the positive approach is seen to be linked with various types of broader intellectual projects which analyses the cause and effect relationships. Furthermore, there have been several deficiencies in the present positive accounting approach and this has been rightly illustrated in the auditing literature. The loopholes in the positive research for the accomplishment of present scientific goals have been done after selecting the most appropriate illustrative papers associated to the research. The description provided by Kuhn, has been able to associate the various sections of normal sciences which suit the theory of positive accounting. It has an further noted that the prospects of the Kuhnian revolution has been duly mentioned which will assist in accomplishment of positive accounting research (Shields 2015). The research is based on the Popper criterion has been further able to highlight the notion that induction is not alone is not sufficient for measuring the accuracy in a given theory. In other context, the article is able to provide a brief overview of the falsification of positive accounting theory. In total there has been four glasses of description which has been identifying form of external effects, and our measurements and internal effects and the various types of elements associated to inefficiency in the relativity theory (Contrafatto and Burns 2013). The particular article is able to show the logical association with hypothesis testing which has been noted with the dilute version of Popper acquisitions. The rationale for this is due to every single test is out of 20 which can be wrongly rejected at 5% significance level (Miller and Power 2013). Research Questions or Hypothesis The main form of the research questions for the validity of the positive accounting research has been given below as follows: H0: The existence of universe persists beyond the imagination level of an individual H1: The events taking place have proper reasons for my part of the universe as well H2: The individuals can gather high level of reliable source of the data related to global happenings with the help of vigilant observation H3: Motive of intellectual property used for making use of the observations for achieving a global understanding of the universe with particular relevance to causation The first hypothesis is associated to the operation of rational self-interest and the interaction with other parties will express their opinion. The necessity of the second hypothesis is seen with scientific epistemology and ontology and overall depictions made for the research and positive accounting which is not identical with accounting research. The third hypothesis is able to discuss the falsification is along with hypothesis test for determination of actions validity. The final hypothesis is able to show the necessary models to focus on the measurements. This is associated to mental models which are used for mapping of the casual procedure and documents in the universe (Bromwich and Scapens 2016). Theoretical Framework The various types of theoretical framework have proved to be conducive in meeting the necessary objectives set for the purpose of the research. Instances of positive research in accounting The balanced self-interest operation is seen to take place between the parties in which the outcome of the accounting phenomena is defined through express contracts in various types of business concerns. In addition to this, this has been seen to cover the various types of accounting choices where the managers of the organization reports and conducts various types of pricing based decision with the use of regulations prescribed under standard-setting and advice for professional academic practitioners. It is conducive for considering the fact in data mining the various types of information assisting the investors during taking the investment decision. The actions have been reduced through the behavior of the individuals who are seen to be rational and did not include in the theory of positive accounting. In various instance the article has been able to assist in identification of several drawbacks after extensive evaluation of the research articles (Van der Stede 2015). On the other hand, a thorough investigation of the various elements is seen to take place in the absence of coherent behavior for the accounting researcher. It has been further observed that the accounting settings can take place even when the coherent behavior is absent. This particular method is seen to be used by the audit professionals during placing of judgments. In this manner, the managers are able to determine system performance evaluation. In several instances it has further assisted in depicting the program associated to positive research which has Fido use in compared to the positive accounting theory. In many research studies that can be specified that for gaining an appropriate insight related to accounting phenomena it is important to follow scientific research of accounting. Hence it is implied that superior measurement tools needs to be used to give research and enhanced quality of decision-making process in the long run (Scapens 2016). Scientific epistemology and ontology The conceptualization of epistemology is identified as the field of scientific research which is seen to give an augmented focus in the explanation of various types of approaches which are available for gaining important insights of the entire world. On the contrary, the ontology is seen to identify the accusation of answers for the questions. In the first instance, the human agency is seen to be socially developed nature with the roles, as there has been close association of the social art which does not have an objective subsistence that is devoid of human beings they are participants and activities are not proposing any rational activities. It needs to be further understood that art cannot be devoid of the experiences associated to human beings and explanations which is given to the participants. There have been several complexities which takes place on the ontological and the epistemological agendas in order to have a proper knowledge on the process of acquisition of accounting p henomena otherwise it can be considered as a futile effort (Hopper and Bui 2016). Some of the problems have been found during storing of the underlying reasons. The first problem is associated with existence of research streams with diverse range of objectives in a certain period of time. The second issue has been identified related to the agency. This has been identified as the main rationale for why human beings pose their individual will. The actions of the human beings actually result in causes which are not at all acquiescent to scientific theory. In addition to this it is necessary for describing the general trend where auditors and accountants behave in a particular manner. Hence, there has been several behavioral causes which cannot be identified in this world (Messner 2016). Need for an effective positive research program The main need for the effective research program has been identified to resolve the current issues in the accounting. Based on the given article it has been understood that there is a need for stringent test of vulnerable models so that they can be careful evaluation of variable measurement. The necessity of the analytical model will be assisting in the formation of theoretical models. The implementation based on the analytical model in positive accounting research needs to consider the preoccupation where swings from the tractability and plausibility (Salterio 2015). It has been for the suggested that there needs to be augmented focus on the measurement rather than only focusing on test procedures. It has been further observed that in accounting, there are several biasness noted with relevance to strong publication against the dimensions which exudes the linkage to the associated theory. The main rationale for this has been identified because of shortage of resources and on a availa bility of various types of required resources at the same time in accounting (Mittendorf 2015). Significance and Limitations of the article Some of the main significance has been noted in form of which exists between the current practices and the need for making relevant contributions to the broader intellectual program. Due to this there has been absence of system optimization which is essential in providing the rationale for insights associated to scientific research where it validates the participation of groups of accounting. In addition to this, they research has helped in several ways to provide more reliable theoretical models. Hence, positive accounting research is discerned as one of the ramifications of quantitative models which is minimized for statements of projected trend present among two variables (Malmi 2016). The main limitations of this article show that the research will not be able to contribute anything to the awareness of human behavior in the current accounting phenomena. The main rationale behind this is due to the lack of acquisition of real-life data from relevant sources. Furthermore, there have been several limitations associated with an article which shows that there is a lack of adequate primary and secondary data which affects the quality of the research to a great extent (Nrreklit 2014). In this case, the researcher has been able to make the inferences with the statement of authors who had their own opinion based on positive research accounting. Therefore, it has been observed that the quantitative aspects has not been explained in an appropriate manner, which is very essential in the present era, as it assists in estimation of the future growth of the organization in the long run (Panaretou, Shackleton and Taylor 2013). Conclusion The study can be concluded by stating that a given article is aimed to analyze the various types of contexts of the research based on an epistemology as well as ontology of the positive accounting research. The study has been further able to identify the loopholes in existing in the current system and the techniques which has been applied to overcome the issues at the same time. The main recommendations to the researcher has been able to show that there are some theoretical models which are used in the articles needed to formulate the research and give a detailed testing to the accounting variables. In addition to this requirement has been also seen far better use of the measurement tools for rigorous testing of the different types of theoretical models. The importance of the concepts has been seen to be implemented after conducting the findings of proxies it is associated with the present reliable sources. It has been further understood that human behavior is rationale in nature whe re every aspect is not considered from the positive accounting theory viewpoint. Reference List BromwichM. and ScapensR. W. (2016) Management Accounting Research: 25 years on, Management Accounting Research, 31, pp. 19. doi: 10.1016/j.mar.2016.03.002. ContrafattoM. and BurnsJ. (2013) Social and environmental accounting, organisational change and management accounting: A processual view, Management Accounting Research, 24(4), pp. 349365. doi: 10.1016/j.mar.2013.10.004. HopperT. and BuiB. (2016) Has Management Accounting Research been critical?, Management Accounting Research, 31, pp. 1030. doi: 10.1016/j.mar.2015.08.001. MalmiT. (2016) Managerialist studies in management accounting: 1990-2014, Management Accounting Research, 31, pp. 3144. doi: 10.1016/j.mar.2016.02.002. MessnerM. (2016) Does industry matter? How industry context shapes management accounting practice, Management Accounting Research, 31, pp. 103111. doi: 10.1016/j.mar.2015.09.001. MillerP. and PowerM. (2013) Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory, The Academy of Management Annals, 7(1), pp. 557605. doi: 10.1080/19416520.2013.783668. MittendorfB. (2015) Management accounting research: knowledge base, themes, and future directions, Journal of Management Accounting Research, 27(1), pp. 121122. doi: 10.2308/jmar-10456. NrreklitH. (2014) Quality in qualitative management accounting research, Qualitative Research in Accounting Management, 11(1), pp. 2939. doi: 10.1108/QRAM-02-2014-0014. PanaretouA., ShackletonM. B. and TaylorP. A. (2013) Corporate risk management and hedge accounting, Contemporary Accounting Research, 30(1), pp. 116139. doi: 10.1111/j.1911-3846.2011.01143.x. QuinnM. (2014) Stability and change in management accounting over time-A century or so of evidence from Guinness, Management Accounting Research, 25(1), pp. 7692. doi: 10.1016/j.mar.2013.06.001. SalterioS. E. (2015) Barriers to Knowledge Creation in Management Accounting Research, JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH American Accounting Association, 27(1), pp. 151170. doi: 10.2308/jmar-51056. ScapensR. W. (2016) Management Accounting Research: 25 years on, Management Accounting Research, 31, pp. 19. doi: 10.1016/j.mar.2016.03.002. ShieldsM. D. (2015) Established management accounting knowledge, Journal of Management Accounting Research, 27(1), pp. 123132. doi: 10.2308/jmar-51057. SoinK. and CollierP. (2013) Risk and risk management in management accounting and control, Management Accounting Research, pp. 8287. doi: 10.1016/j.mar.2013.04.003. Van der StedeW. (2015) Management accounting: Where from, where now, where to?, Journal of Management Accounting Research, 27(1), pp. 171176. doi: 10.2308/jmar-51059. WagenhoferA. (2016) Exploiting regulatory changes for research in management accounting, Management Accounting Research, 31, pp. 112117. doi: 10.1016/j.mar.2015.08.002.

Stages of Development free essay sample

Stages of Development through a Time line, Birth to 19 Years. Physical, Intellectual, language and communication, social and emotional Development. (P. I. L. E. S) Contents Page Physical Development is one of the 5 areas of development that we can actually see such as physical appearance, the change in height, weight, body shape and physical movement such as reflexes, movement and motor skills. Intellectual (Cognitive) Development is also often referred to as Cognitive Development. Intellectual Development is strongly influenced by experiences from childhood. Intellectual Development is learnt by children being tough such as being shown colours, shapes, numbers and animals. Intellectual Development applies to almost all intake of knowledge of skills shown to the child fromvarious sources. Language and Communication Development begin before a baby is born, the unborn bay will respond to loud noises or distress by moving around in the uterus. The communication from a new born baby is through crying and quietening. We will write a custom essay sample on Stages of Development or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Different cries are used for different needs to be met. The carer does not take long to understand the difference in cries and communication. Language and communication can also be non verbal as well as verbal, this can include, body language and gestures as well as sign language and makaton. Social and Emotional Development is about learning to live with others, both our family and in general society and our families and friends play a very big and important part in this, The emotional development begins with the deep feelings between parents, carers and their children and comes from a process of bonding and attachment. Physical Development Examples of physical development within the normal characteristics are as follows:- 0-3 Months Natural instinct for primitive reflexes such as rooting, sucking, grasping and stepping movements when held upright. Will lie on back with their head to one side. Can hold her hands in a tight fist Can grasp a finger or small soft object if placed into the palm. 3-9 Months Can turn from their back to their side. Will use their arms for support when laying on their front. Will sit with support Will roll over from back to front. 9-18 Months Will reach out for a toy when sitting Will use the index, middle finger and thumb in the pincer grasp to pick up a small toy or object. Will lift and hold blocks but will release by dropping. Will stand alone and use furniture or aids to walk, this is know as cruising. 18 Months to 2 Years Can walk downstairs with their hands held. Will assist with dressing, undressing and putting own shoes on. Can walk up and downstairs with both feet on one step at a time. Starts to show a preference in hands and will draw circles and dots. 2 -3 Years Will build a tower of up to 6 bricks Will use a spoon to self feed. Will stand and walk on tip toes. Can thread large beads. 3-5 Years Can peddle a tricycle. Can draw a face. Will build a bridge or tower with blocks/bricks when shown. Can aim, throw and catch a large ball 5-7 Years Will dress and undress easily. Can do a 20 piece jigsaw. Can balance on a wall or beam. Has improved finer manipulation skills when building bricks and doing jigsaws. 7-12 Years Will have improved physical skills with practice. Has much steadier gross motor skills such as balance and bike riding. Neater skills using the pincer grasp to preform clearer letter formation and detailed drawings. Puberty will often begin to show and develop at around the age of 10 for girls. Growth spurts in height, weight and build to the human frame. Growth and increase in body strength, particularly in boys. 12-16 Years The brain will develop at a much faster rate. An increase in reaction times to situations. Development of co-ordination skills. Girls Puberty is under-way and is usually complete by the age of 14. Change in body shape and size. Periods have usually started by 16 years. Boys Puberty usually begins between the ages of 13 and 16. Stronger physically than girls Facial features are defined and sculpted. 16 – 19 Years Puberty is complete by 19 years of age. Has matured physically. Features of the physique are shaped and defined. Acting on sexual desires are increased. Intellectual (Cognitive) Development Examples of Intellectual development within the normal characteristics are as follows:- 0-3 Months Will blink into the direction to a bright light. Stares and fixes eyes on a main carer. Will cry when basic needs are not being met, such as feeding, changing and a nursing. Will follow the movements of a dangling toys/object. 3-9 Months Is increasingly curious of their surroundings. Is very easily distracted by nearby movements/sounds. Fixes sight on small objects, toys or main carers close by. Reaches hands out to grasp a close toy/object. Months Will look into the direction of falling toys within the range of vision. Puts everything in their mouth to explore. Finds amusements from deliberately dropping toys and objects to watch them fall. Will recognise familiar faces, places and objects from about 6 meters away. 18 Months to 2 Years Can copy and build a tower of approximately 3 bricks when shown. Will turn several pages of books at a time and can point to pictures on pages if named. Will point to objects outside such as passing people and transport. Will point to body parts when named such as eyes, nose and ears. Years Will copy drawings of circles, crosses and dots when shown. Can match 2-3 primary colours Will hold and paint with a large brush Can cut with scissors. 3-5 Years Can draw a man with a body, head, arms, legs and features Can name primary colours and match 10 or more colours. Can talk about an understand events in the past and future. Increased memory skills, such as previously visited places up to 7 months prior. 5-7 Years Can read simple books with basic words. Knows their full name, address and often special dates such as there own birthday. Can count up to 100 confidently. Begin to develop concept of length, weight, height, etc. 7-12 Years Can use a computer mouse and keyboard for simple word processing. Have an increased ability to retain information and pay attention and express their ideas. Seeks enjoyment from other types of activities, such as joining clubs and playing group games wit rules. Begins to understand the motives behind the actions of themselves and others. Begin to devise memory strategies. 12-16 Years Has developed the ability to think abstractly. Clear preferences for subjects and activities. Begin to have a clear ideas of their choices relating to future education and employment. Begin to understand and respect the choices and actions of others. 16-19 Years May lack in self esteem and skills to seek information and advice about themselves. May lack in self confidence about personal skills and abilities. Be seriously concerned or confused about their future. Can take in and integrate knowledge leading to decisions about their future. Language and Communication Development Examples of Language and Communication development within the normal characteristics are as follows:- 0-3 Months Cries when basic needs are not being met and require attention, such as hunger, tiredness, needs changing or general distress. Will react to sounds close to their ears by moving their head towards the sound and freezing to listen. Will often stop crying at the sound of a familiar carers voice (unless very distressed). Will Coo in response to carers talk 3-9 Months Vocalises when alone or being spoken to. Will laugh, chuckle and squeal aloud in play. Will vocalise for communication and attention. Will babble aloud and tunefully in long strings, making Dada, mama, gaga and goo. 9-18 Months Understands the words no and bye-bye. Knows their own name when heard. Will chant jargon in conversations and will include most vowel sounds. First recognisable word will start to appear, uses about 6-20 but understands many more. 18 Months to 2 Years Can use two words linked together to make a simple sentence, such as want cup and get toy. Can use round 200 words by 2 years of age. Will refer to their own name in communication and play. Will talk to themselves during play. 2-3 Years Has a rapidly expanding vocabulary, including plurals. Can hold a simple conversation with peers and adults. Enjoys repetition of favourite stories and catchy rhymes. Can count to 10. 3-5 Years Will imitate adult speech. Language can be understood by strangers. Can form grammatically correct sentences. Frequently asks questions such as why? what? and how? . 5-7 Years Speech is fluent and correct, using descriptive language wit confidence. Can give their full name, address, age and birthday. Has a rapidly expending vocabulary, usually around 5000 words by the age of 5. Can speak about past, present and future with a good sense of time. 7-12 Years Produces most sounds, with some residual difficulty with some letter groups. Will use and understand complex sentences. Are highly verbal and enjoy making up stories and telling jokes. Can read stories with increasing confidence. 12 – 16 Years Will continue to develop and expend on their speaking and listening communication skills. Will continue to develop and expend on their writing communication skills. Will use made up or slang words which are familiar and relates to their peer group. Will use a wider variety of communication, such as texting and email. 16-19 Years Will use their existing reading skills with full confidence. Will use their existing listening skills with greater care. Will use their writing skills with sophistication and pride. Will confidently communicate through other forms of media such as texting and email. Emotional and Social Development 0-3 Months Responds positively to main carer and gazes intently. Imitates facial expressions stares at bright shiny connects S at main carers 3-9 Months Smiles, engages and vocalises with carers as well as seeking attention Becomes more interested in social interaction Shows distress and fear of strangers at separation from carer Uses comfort object, such as toy, teddy or blanket 9-18 Months Very interested in surroundings Shows stranger anxiety and shyness Temper tantrums may start Will play alone 18 Months to 2 Years Starts toilet training Has little idea of sharing and a strong sense of self (mine) May show concern when others re upset Learning to be separate from carers for a short period of time. 2-3 Years May have close friends Greater social awareness Fears loss of carers Less anxious about separation 3-5 Years Responds to reasoning and negotiation as well as taking turns Can wash and dry hands and face as well as clean teeth Develops fears of ghosts and â€Å"things under the bed† Concerned about being disliked and having no friends 5-7 Years Are able to form friendships mainly based on similar personalities and interests Are very supportive of each other Plays in separate sex groups Increasing sense of morality, knowing right from wrong 7-12 Years Fairly independent and confident yet easily embarrassed Friendships become very important and often the same sex Concern over how others think/feel about them Often unsure about changes in settings 12-16 Years Body changes such as puberty and maturation can unsettle self esteem Wants to spend more time with friends tan family Per pressure becomes a more significant influence Need to resolve changes into adulthood 16-19 Years Relationships with family and adults can range from friendly to hostile May be in a single, romantic and sexual relationship Worries about failure and the future May appear moody, angry, lonely,confused and stubborn

Comparison of Two Articles How the Earth Was Created

Comparison of Two Articles How the Earth Was Created It is always interesting and educative to read what different people think about the ways of how the world has been created. There are so many suggestions and powerful ideas that it is hard to believe that some of them are false, this is why it is better to compare them, define strong and weak sides, and take the best aspects into consideration.Advertising We will write a custom essay sample on Comparison of Two Articles: How the Earth Was Created specifically for you for only $16.05 $11/page Learn More In this paper, two passages taken from the field of anthropology will be evaluated and compared. The first passage is An Aranda Creation Story that comes from the Australian tribes and defines the creator as â€Å"a living creature, covered with a smooth skin like the skin of a man† (â€Å"An Aranda Creation Story† 451). The second article is devoted to â€Å"The Big Bang Theory† that is properly discussed in one of the astronomy textbook s. Its author admits that in the beginning, it was â€Å"a great primeval fireball of matter and radiation† (Abell 451) the image of which is hard to imagine even nowadays. The main idea of this essay is to evaluate the authors’ attempts to contribute the world of anthropology; in the both articles, it is admitted that the earth has its beginning, but the reasons of why the earth appeared are hard to understand; however, the main difference of both passages is the way of how the earth was developed: the first work introduces the idea of the god’s interference, and the second work discusses the natural development of the earth due to the explosion. Anthropology is the science the main purpose of which is to disclose the peculiarities of humanity and the ways of how the world was developed. The works under consideration may become a significant contribution for this field, and their authors admit that the earth has its own history, and people had nothing in common with it. Each passage is a unique understanding of earth’s birth. The style of writing chosen by the authors as well as language is simple enough so that the both articles are clear to any reader. Another significant aspect of the works is the identification of the fact that the earth has its own beginning, and this beginning had nothing in common with Christian beliefs or the dinosaurs, the role of which remains to be important nowadays, or the apes, behaviour of which is usually compared to humans.Advertising Looking for essay on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More It does not matter what kind of earth’s beginning is taken into consideration, the peculiar feature of the both passages is the idea to contradict the approaches, which are highly appreciated in the modern world. This is why it is possible to believe that the thing that unites both works under analysis is the necessity t o create the approaches of world’s development, which are appropriate for different cultures and characterized by specific attitude. Finally, the main difference of the works is the idea of how the earth was created. In the first passage, the author admits that there was a god, Karora, who â€Å"was thinking, and wishes and desires flashed through his mind†¦ sprang into life† (â€Å"An Aranda Creation Story† 451). In comparison to this point, the second work is based on the idea that is free from human or even gods’ interruption. The author makes an attempt to describe the development of the earth as the development of a huge fireball, those main components, hydrogen and helium, were composed and caused the explosion (Abell 451). In addition, the second work shows that the development of the earth was a long-lasting process, and the time was calculated not in minutes or days but in million years. Still, in spite of numerous captivating ideas and even ts, the both passages seem to be weak, and the authors fail to give clear and definite facts to protect their positions. Lack of evidence is probably the main disadvantage of the works under consideration, and this is why it is so hard to believe in the power of the propositions offered. In general, the works under consideration may play an important role in the history in case their authors make use of more concrete facts and evidence to convince the reader. It is not enough to introduce the idea and describe it from a pure personal point of view.Advertising We will write a custom essay sample on Comparison of Two Articles: How the Earth Was Created specifically for you for only $16.05 $11/page Learn More To make it working, it is necessary to think logically and try to predict what the reader wants to know from the offered source. This is why it is possible to admit that the both articles are interesting indeed and make the reader to believe that world ha s the long history. The development of the earth is the question that bothers many people, this is why the ideas that the earth was in the form of a fireball or that the god created the world wishing something may be introduced, still, not many scientists and researchers would be eager to use them with such little evidence. Still, the worth of the articles analyzed is that people from different cultures could certainly find something interesting for them to talk about. Abell, George, O. â€Å"The Big Bang Theory.† In Critical Strategies for Academic Thinking and Writing by Mike Rose and Kiniry Malcolm. St. Martin’s, 1998, p. 451-452. â€Å"Aranda Creation Story.† In Critical Strategies for Academic Thinking and Writing by Mike Rose and Kiniry Malcolm. St. Martin’s, 1998, p. 450-451.

Organization Theory and Design Essay Example | Topics and Well Written Essays - 1750 words

Organization Theory and Design - Essay Example Additionally, in the functional model, decision-making is usually made at the top and this makes it difficult to react to the altering competition (McKinsey, 2006). In the hybrid structure, decision-making it not difficult since the manager in each unit is able to make decisions autonomously. The unit leaders are accountable for the outcome of their decisions and this motivates them to have more entrepreneurial strength. The separate unit management enables the leaders to react to alteration in the market faster than in the functional model. Splitting of business into units enhances proper communication, which is difficult in the functional model. Lack of proper communication can lead to the difficulties in cooperation and supervision in a corporate. Furthermore, the splitting enables the CEO to concentrates on the business strategies instead of the daily business operations. Hybrid business structure promotes the development of the young leaders in the organization. The functional m odel can work best in the aviation groups that contract out many support functions, those that do not have the sophisticated communication system that are required to manage complex structures, or the ones that serve few uniform customers sections. To avoid the problems associated with the functional model, especially since the airline business is very complex the business should shift to Hybrid model (McKinsey, 2006). In businesses, there are many tasks, which should be completed in time in order to realize the organizational goals. The can be made easier through differentiation. Differentiation is a process, which a corporate assigns people to different tasks. The process also involves the allocation of resources to the businesses’ tasks. Differentiation in corporate ensures that the workers are given tasks according to their areas of interest. From my observation, Hybrid structure gives more differentiation compared to the functional model. This is because in the hybrid, t he managers are assigned to each unit according to their areas of specialization. Additionally, the managers in each unit are responsible for decision-making and the model is mostly used in customer segments that are not homogenous. Differentiation promotes the business’s transparency. Since the hybrid structure provides more differentiation, it makes the firm to be more transparent unlike the functional model. The transparency ensures there is easy accountability for the corporate outputs and the appropriate distribution of resources and proficient leaders in each unit. Differentiation enables the firm to lower expenses too. Since the hybrid structure is more differentiated, it enables the managers in each unit to negotiate labor contract. This ensures that the work conditions and wages of the workforce correspond to the ones for the direct rivals (McKinsey, 2006). Support structure needs to be the same if the changes made can result to the problems associated with duplicati on of efforts. Example of a support structure that should not change is the airline branding. All the units should use the parent name of the company to attract the consumers. Minor support functioning like the services offered to consumers and delivery can change depending on the unit level. Some support functions can be bought with other corporate units while others can

Conflict in my polish teachers tie How is conflict between social Essay

Conflict in my polish teachers tie How is conflict between social position and identity presented - Essay Example From then onwards, she lost command over her mother tongue. It was Stefan that brought her back to her instincts. The friendship of Carla and Stefan started when one day the Head of the school announced the teachers exchange program. The theme of the program was â€Å"Polish teachers looking for English pen friends to improve their English†2. It was something that stimulated Carla and although she wasn’t eligible, she was confident enough to get the details from the Head who was reluctant to do so. She received letters from Stefan who started calling himself Steve. The letters mostly contained poems in both English and Polish. They had developed and reached a very comfortable level of communication so she told him about Jade and memories of her childhood when she knew how to sing Polish songs. But what she didn’t tell him and he assumed was that she was a teacher and not someone from the catering staff. Her conscience told her that she wasn’t doing something wrong by hiding her designation. The stream of letters kept flowing between them when one day the Head announced that a Polish teacher was coming to England and paying a visit to the school. He was going to stay with a teacher named Mrs. Kenward. It was Stefan Jeziorny, Carla’s pen friend who was coming. He was also expecting to meet Carla, the teacher. This news alarmed her because she thought Steve would find out that she pretended to be a teacher and that might cost her to lose their friendship. But when he arrived, Carla met him and introduced herself wearing the blue and white uniform of a caterer. To her surprise, Steve was filled with so much joy that he sang a Polish song to her that spurred back her memories of childhood. Carla noticed something unique in the attire of her friend, a red colored tie with bold green squiggles that she admired. That tie represented the flag of a different country, a country either one of them didn’t belong to. 3 This

The Military Art Reseach Paper Research Example | Topics and Well Written Essays - 750 words

The Military Art Reseach - Research Paper Example With the passage of time, technology has grown and revolutionized the world. This revolution has changed the contemporary nature of war as well. Different wars have led to different consequences as its affect on politics, economy and psychology of the masses depends on the nature of war. Total war not only affects the political system of a nation but can also affect the social and economic system. Total war deploys strategies and resources to defeat the enemy in every way possible which may even include the psychology of people. In this paper, we will discuss the transition in the nature of war based on our study of Napoleonic, American Civil and Franco Prussian wars. All three of these wars mark the transition from limited to total war. These wars hold great importance in our history as they have produced dire consequences because of their nature. Napoleonic wars were a series of wars, fought between France and several other European states between 1792 and 1815. These wars are impo rtant in the respect that they earned the title of first total war in western history. Previously Europe had seen limited wars which meant that armies avoided large scale battles, civilians could hope for merciful treatment from the enemy, Enemy officers were considered as honorable adversaries at the time of settlements and the wars followed the codes of aristocratic honor. The French revolution broke this tradition of limited war. It overthrew the country’s aristocracy and waged war under the leadership of Napoleon Bonaparte against several European states. In the Napoleonic wars not only were young men supposed to participate in war but women, children and the aged were also required to channel their energies into war efforts. The statistical results clearly identify the catastrophic casualties of this total war. â€Å"More than one-fifth of all the major battles fought in Europe between 1490 and 1815 took place in the 25 years after 1790. Before 1790 only a handful of ba ttles had involved more than 100,000 combatants; in the 1809 Battle of Wagram, largest in the gunpowder age to date, involved 300,000. Just four years later the Battle of Leipzig drew 500,000, with fully 150,000 of them killed or wounded.† (â€Å"Napoleon's Total War†). France alone counted around one million war deaths. In these series of wars, the whole population was mobilized which meant that every citizen was supposed to participate in the war in one way or the other. The technological aspect of these wars that aided in the transition from limited war was the advent of cheap small arms and mobile cannons due to which the number of citizen soldiers increased. Almost forty six years after the defeat of Napoleon at waterloo, the world witnessed another total war at another geographical area that is America. American Civil war (1861-1865) was another series of conflicts between American Union and American Confederacy. Most of these conflicts took place in the southern states of America. â€Å"The Union lost about 360,000 troops during the Civil War and the Confederacy about 260,000. This is almost as many soldiers as have died in all other American wars combined.† (â€Å"Civil War Guide†). American Civil war became known as the first total war of modern history because it brought various social and financial changes in the system. The civil war initially started as a limited war but it gradually changed into total war. It was a war between the people and not

Sonnets From The Portuguese And Great Gatsby English Literature Essay

Sonnets From The Portuguese And Great Gatsby English Literature Essay As for the matter of time, almost a century separates F. Scott Fitzgerald (the Roaring Twenties of the XX century in the USA) and Elizabeth Browning (middle of the XIX century, England). But that does not really matter, because in both Fitzgeralds novel and Brownings sonnets the main theme is the theme of love. In the times of Fitzgerald the USAs society was like a boiling cauldron. The First World War had just ended and though America did not suffer of it as much, as Russia, there appeared a new special generation of people. These were the veterans of this war, affected by its horrors. They decided, that only living for today (Larson, Creason 492) is worthy of attention. They wanted to get as much pleasure from life as they could, often with disregard for their future. Although their number was not so large, many Americans were affected by their beliefs. Many women were also caught in the turbulence and turned to be flappers (492) women, who enjoyed shocking their parents with wearing short skirts, drinking and smoking in public. All this led to moral degradation and ridicule of Christianity. Although Fitzgerald pictured one of main characters of The Great Gatsby, Nick Carraway, to be a thirty year-old bachelor of quite strict moral code (by his own words: I have been drunk just twice in my lifeà ¢Ã¢â€š ¬Ã‚ ¦ (Fitzgerald)), the author by himself was a vivid representative of living for todays style of life, he ventured to uncover the sins of that-time society in his novel. Along with the moral decline and the hunt for pleasures came a lust for luxury and wealth of all sorts. This obsession led many young girls to marry men they did not love at all, just for the sake of personal profit. The vivid example of such a marriage is Daisy and Tom Buchanan. She an attractive, but shallow young woman (Im glad its a girl. And I hope shell be a fool thats the best thing a girl can be in this world, a beautiful little foolà ¢Ã¢â€š ¬Ã‚ ¦Ive been everywhere and seen everything and done everything. Her eyes flashed around her in a defiant way, rather like Toms, and she laughed with thrilling scorn. Sophisticated God, Im sophisticated! (Fitzgerald)), and he a hereditary millionaire, rude (by words of his wife: Thats what I get for marrying a brute of a man, a great big hulking physical specimen of aà ¢Ã¢â€š ¬Ã‚ ¦ (Fitzgerald)) and holding racist beliefs (Tom: Its up to us who are the dominant race to watch out or these other races will have control of things (Fit zgerald)). It is the gain for material profits of the young men of the lost generation (Larson, Creason 492) that brings these two together. And because of the growing prosperity in society Nick finds himself jammed between two millionaires Tom Buchanan and Jay Gatsby. But nothing can last forever, and more so prosperity. And sadly, even Love is not stronger than this obsession for money in some people. That is the ultimate truth, which Jay Gatsby had learned. He was fervently obsessed with Daisy Buchanan, ever since he was a young man. But at that time he was an officer in the army and had no money to afford to marry her, so it seems that it was the only reason why she married Tom. Jay Gatsby (the name James Gatz had invented for himself when he was a lad of 17 years old) was a son of a family of farmers, which he never regarded as his own parents. Some time after that he met a man, Dan Cody, an owner of silver mines, whose trusted companion he had become for five years. But after Codys sudden death he did not get a cent out of his vast legacy. So, he turned to bootlegging. But he was so mysterious a figure and nobody knew for sure what he was doing to earn himself such a magnificent living. In fact, nobody really cared as long as he had the money and continued to invite local nobility to his little parties. Thats why the truth was brought to light only in the end. Tom, envious for Gatsbys love for Daisy, reveals to her the truth about his past. And though Gatsby tries to defend himself, Daisy declined him, because she was brought up in a rich family and she could not imagine herself living without luxury. For it is said in the text; For Daisy was young and her artificial world was redolent of orchids and pleasant, cheerful snobbery and orchestras which set the rhythm of the year, summing up the sadness and suggestiveness of life in new tunes (Fitzgerald). But against that we can ask in Oscar Wildes words Who, being loved, is poor? On the contrary, the feelings which are shown in Brownings Sonnets from the Portuguese are natural and sincere, and by no means related with the gain of profit. These sonnets were written as a tribute to her love for her husband, Robert Browning and they are as much love-letters as they are poems. In her Sonnet XXVII she clearly states: That Love, as strong as Death, retrieves as well. (Browning) And in her Sonnet I, Elizabeth Browning mentions a mystic shape which drew her backwards by the hair, And a voice said in mastery, while I strove, Guess now who holds thee? Death, I said, But, there, The silver answer rang,Not Death, but Love. (Browning) Love, in her opinion, is a gift for mortals, a blessing from the almighty gods. This love, the True Love, Love Eternal, must be for nought, because any love that is attached to some sensibilia is a subject for alteration, that those very features can change or disappear in time. True Love is a heavenly feeling, which lies in no worldly matters. It is something that makes you want to fly. My dear Beloved, who hast lifted me From this drear flat of earth where I was thrown, And, in betwixt the languid ringlets, blown A life-breath, till the forehead hopefully Shines out again, as all the angels see, Before thy saving kiss! My own, my own, Who camest to me when the world was gone, And I who looked for only God, found thee! I find thee; I am safe, and strong, and glad. (Browning) It is a feeling which tolerates no regrets and reproach. To love somebody forever is a solemn oath, and must not be treated lightly. As one Frederick Saunders writes: My heart to you is given: Oh, do give yours to me; Well lock them up together, And throw away the key. As for myself, I can only add: And let it stay that way forever.

Global Warming is False Essay -- Environment Climate Change

A Flawed Opinion Whenever someone thinks of CO2, they think of global warming. They are reminded of Al Gore and his stance on global warming and they automatically think it is true. He has a lot of evidence to back up his theory about how global warming exists and that it is the reason animals are going extinct and also why the climate is changing. Well these facts are wrong and there is evidence to prove it. Global warming is not real and the Earth might even be in a cooling period. There so many reasons to blame people for the epidemic of this false global warming. CO2, a naturally produced gas absorbed by oceans and trees could not be the reason, so what could? Well, nothing can, none of man’s efforts to control the climate will ever succeed against the power of Earth’s natural system of warming and cooling itself. Three great reasons to discredit the theory of global warming are the reason CO2 is not a greenhouse gas, the natural climate change of the earth throughout the ages, and liberal based media’s false facts and propaganda. The great thing about CO2 is that it is not a produced greenhouse gas. John Coleman states plainly in his article to the San Diego Chamber of Commerce about the real story about CO2: â€Å"Here is the deal about CO2, carbon dioxide. It is a natural component of our atmosphere. It has been there since time began. It is absorbed and emitted by oceans. It is used by every living plant to trigger photosynthesis. And we humans, we create it. Every time we breathe out, we emit carbon dioxide into the atmosphere. It is not a pollutant. It is not smog. It is a naturally occurring invisible gas† (3). In this quote he distinguishes the difference between smog and CO2. Smog, a blend of both smoke and fog is... ...problems on fraudulent matters and it is up to the intelligent of the Earth to tell them they are wrong. Works Cited Appenzeller, Tim. â€Å"Signs From Earth.† National Geographic. 4 Feb. 2009. http://ngm.nationalgeographic.com/ngm/0409/feature1/. "Snopes.com: John Coleman on Global Warming." Snopes.com: Urban Legends Reference Pages. 20 June 2008. 4 Feb. 2009. . â€Å"Global Warming: Not So Fast." World Climate Report. 12 Feb. 2009 . Haley, James. Global Warming. New York: Greenhaven P, Incorporated, 2001. Nizza, Mike. â€Å"Failing to Deliver a Jolt on Global Warming.† 21 Apr 2008. 4 Feb. 2009.

Desert Hikers

According to John Muir, â€Å"In every walk with nature, one receives far more than he seeks. † Desert hikers explore a desert for things such as different species of animals, a new environment or even a vacation. Not only for the enjoyment, but some may go out for business references. Regardless of, they must fully prepare themselves in order to survive in a desert. Inexperienced desert hikers do not fully prepare. Because some desert hikers are inexperienced, many dangers await them such as, the scorching heat, dangerous animals and getting lost.For instance, the scorching heat is probably the first danger desert hikers may face above all the others. Many inexperienced desert hikers know that it is blazing hot in the desert, but may not know the hours which to hike. To avoid much of the heat, hikers shouldn’t hike between the hours of noon and three. A heat stroke, caused by lack of water, is common to most hikers. Symptom’s associating with heat stokes are diz ziness and headaches. To avoid this, drinking plenty of water is good for the body because of the constant sweating.If not taken into caution, these inexperienced hikers could experience nausea and vomiting from the heat, causing them to have heat exhaustion. These inexperienced desert hikers also may not know that drinking lightly salted fluids can avoid cramps, due to all the walking. These are just a few elements of dangers due to the scorching heat in a desert. Another reason inexperienced desert hikers face danger is because they may not know the actual harm desert animals could bring. For example, rattlesnakes and sidewinders, which are the most common in a desert.These snakes are extremely poisonous. Most of these snakes are camouflage to the grass and sand, especially the sidewinders. They bury their bodies into the sand and have only their eyes and nostrils above the sand. Stepping on them, causing them to strike without warning, could lead to serious damage. And even thoug h scorpions are small, they are deadly. These are found in dark places such as wood and under rocks. Inexperienced desert hikers may not know that it is best to shake off clothing and boots before putting them on each time.These desert hikers need to be extremely careful because if bitten by any poisonous animal, medical attention is far away and could take miles to reach. This may lead to a result of death. Indeed, getting lost in a desert could propose a threat. Inexperienced desert hikers could easily get misplaced. Some hikers may know to get a book about hiking in a desert before rushing into the actual hiking trip, some may not. The book may give a few essentials on which can be useful. Like the compass for one.Inexperienced desert hikers may not know how to use or read one right off. This may take a learning process. Having a map and knowing major points of an area is a way to get back on trial. By using that map, these desert hikers could mark their starting points. For thes e reasons, getting lost is a possible threat if inexperienced desert hikers don’t take proper cautions. To conclude, inexperienced desert hikers should be aware of the scorching heat, getting lost, and the dangerous animals that await them.Wouldn’t you want to know? It’s very important to know the dangers of a desert and what to do to have a safer hike. Whether the trip is for enjoyment or just business, always knowing the proper precautions and guides it take to be safer is always a good benefit to hiking in a desert. Despite the numerous dangers reasons inexperienced desert hikers may face; planning ahead, taking time to learn and fully prepare could result in a more successful trip in the future.

Gothic vs. Romantic Elements Essay Example

Gothic vs. Romantic Elements Essay Example Gothic vs. Romantic Elements Paper Gothic vs. Romantic Elements Paper Essay Topic: Poetry What are the 4 Gothic elements? Psychological Torment, Bleak or Remote Setting, Supernatural Elements, Physical Violence What are the 5 Romantic elements? (The 5 is) Imagination, Intuition, Idealism, Inspiration, Individuality Describe IMAGINATION (5 is) Emphasized over reason, necessary for creating all art. Age of Reason Describe INTUITION (5 is) Romantics placed value on intuition or feelings and instincts, Emotions were important to romantic art Describe IDEALISM (5 is) the concept that we can make the work a better place, Refers to any theory that emphasizes the spirit, the mind, or language over matter thought has a crucial role in making the world the way it is Describe INSPIRATION (5 is) the romantic artist, musician, or writer is an Inspired creator rather than a technical master, Means to go with the moment or being spontaneous, rather than getting it precise Describe INDIVIDUALITY (5 is) Romantics celebrate the individual, During this time period, womens rights and abolitionism were taking root as major movements Define parable a simplified story that teaches a moral lesson Define allegory a story or poem in which characters, settings, and events are symbolic of other people, events or for abstract ideas Define facade false front Give an example of allegory from The Ministers Black Veil. The veil that Reverent Hooper wear represents secret sin (his true self) Define assonance repetition of a vowel sound Define consonance repetition of a constant sound Define single effect sounds and setting contribute to a single emotion in the reader Define irony the opposite of what is expected to occur Define meter the rhythmic structure of poetry found my measuring syllables and feet According to the Romantics, death is_______. something to be trusted/ a part of life Despite their stylistic differences, what two writers suffered personal loss throughout their lives? Longfellow Poe What are the 3 Romantic poems? Thanatopis, Spalm of Life, The Ropewalk What are the 3 Gothic literatures? Hop-Frog, The Raven, The Ministers Black Veil What do The Romantics see? they see things for not what they are, but for what they have the potential to be Define Romanticism a movement in art, literature, and music during the 19th century What is the theme of Thanatopsis? people come and go, nature is always there In death, you return to nature and become part of something bigger than yourself Differences between trimeter, pentameter, tetrameter, and hexameter trimeter-6 syllables (3 metrical feet), pentameter- 10 syllables, tetrameter- 8 syllables, hexameter- 12 syllables What is the central message of The Ropewalk work that dehumanizes the individual is unexceptable Example of foreshadowing in Hop-Frog When Hop-Frog suggests to dress up the king and his seven ministers as arrangatangs and hang them from the center of the saloon with tar and feathers on them How did Hop-Frog get his name? By the seven ministers because he wasnt able to walk like everybody else; he is a dwarf What is the central theme of Ministers Black Veil? people are unwilling to face the truth about themselves What does the black veil represent? Secret sin (allegory) How did Hawthorne think towards his ancestors? embarrassed and guilty that they judged witch trials Give an example of SUPERNATURAL ELEMENT from any text. From the Raven when Poe quotes the raven Nevermore, ravens cant talk Give an example of a BLEAK AND REMOTE SETTING from any text. In Hop-Frog when the grand saloon is described as a circular room, very lofty, with light coming from one single window at the top of the room Give and example of PSYCHOLOGICAL TORMENT from any text. In Hop-Frog when the king reminds HopFrog that his friends are absent and hell never see them again Give an example of PHYSICAL VIOLENCE from any text. In Hop-Frog when the king pushed Tripetta and poured the wine in her face

Competing with Giants by Niraj Dawar and Tony Frost article review

Competing with Giants by Niraj Dawar and Tony Frost article review In the article Competing with Giants, Niraj Dawar and Tony Frost discuss the strategies that companies from developing countries can use in order to compete with international corporations. The authors argue that selling out or leaving the market is not always the most optimal solution for small businesses. According to this article, the managers should focus on the following issues:Advertising We will write a custom coursework sample on Competing with Giants by Niraj Dawar and Tony Frost article review specifically for you for only $16.05 $11/page Learn More Identification and assessment of ones competitive assets. The managers should focus on the strengths that their businesses may have, for example, well-developed distribution networks, low-cost of production, or loyalty of the customers. This knowledge will be essential for them in the future. The degree to which the assets of the company can be transferred abroad. For instance, they should determine wh ether they have sufficient resources to enter foreign markets. Similarly, they should analyze the strategies of their competitors from the same perspective. This analysis will help them better develop their strategies and predict the actions of competitors. Finally, they should evaluate globalization pressures or the likelihood that a foreign rival can enter their niche market. Apart from that, the writers describe four possible strategies that local companies can adopt when facing foreign competition. Depending upon the path that these businesses take, they can be categorized into four groups: Defenders or companies that focus on one of their competitive strengths and meet the needs of one target group that cannot be reached by foreign corporations. For instance, one can mention Bajaj Auto a manufacturer of scooters. They target people who are interested in durability and low cost of a scooter, rather than its brand. In this way, they can rival with large corporations like Honda. Dodgers or those businesses that can redefine their goals and main strengths. In other words, they can move to a different market that is of little interest to international companies. For instance, one can refer to Chinese software developers that chose to design programs for Windows, instead of developing operating systems. Extenders or those organizations that strive to transfer their capabilities into foreign markets. These businesses usually seek markets similar to their own. One of such organizations is Jollibee Foods which is a Philippine fast-food chain that operates in China and Japan. Contenders or those companies that attempt to improve their capacities in order to compete with large international companies. Among such companies one can single out Samsung or Sony. On the whole, this study outlines several ways in which local companies can withstand the rivalry of foreign corporations, namely: Upgrading organizational strengths and capabilities so that the company did n ot have to move from a particular market entered an international corporation; Diversifying the range of the products or services; Moving to a different segment that is of no interest to a foreign competitor; Focusing on the needs of a particular group of customers and offering products that can appeal to these people, their values, and income level. The authors show that the arrival of international companies does not always lead to the failure of the local ones. The managers of such businesses should remember that the policy of protectionism cannot always shield them against their rivals from abroad. The strategies described in this article can help many local businesses from developing countries.

The role of surgery and methotrexate in treating ectopic pregnancy Research Paper

The role of surgery and methotrexate in treating ectopic pregnancy - Research Paper Example ide from being the leading causes of maternal deaths, roughly 30% of women who had an ectopic pregnancy could experience difficulty getting pregnant (Sember 2007) whereas 40% of women who had ectopic pregnancy will lose their capacity to conceive again (Chow et al. 1987). To give the readers a better idea about the research topic, this report will first provide information regarding the epidemiology of ectopic pregnancy, definition of medical terms, types of ectopic pregnancy, and aims and objective of the study. Women who happened to experience going through the process of ectopic pregnancy are not only concerned about the high cost of treatments and their future fertility. For this reason, this report will focus on discussing the cost effectiveness and the impact of two surgical procedures (laparoscopy and laparotomy) and Methotrexate on women’s future fertility. Because of higher incidence of risk factors and lower incidence of protective factors, Chow et al. (1987) revealed that there is an increasing trend of ectopic pregnancy has been noted in different parts of the world including the United States over the last two decades. Specifically in Australia, the incidence wherein a woman can experience ectopic pregnancy is around 16.2 per 1,000 births (Boufous et al. 2001). Since ectopic pregnancies could lead to mortality, immediate medical interventions such as surgical procedures like laparoscopy and laparotomy including pharmacological intervention using Methotrexate is necessary to save the lives of expecting mothers. In line with this, laparoscopy, ultrasound procedures, and assay for human chorionic gonadotropin can be use in detecting early stages of ectopic pregnancy (Kurjak and Arenas, 2005, pp. 273 – 280; Chow et al. 1987). Although laparoscopy can be used in detecting ectopic pregnancy at an early stage, the use of this type of surgical method is not a requirement since ectopic pregnancy can be diagnosed with transvaginal scan combined with

Project Management Case Study Example | Topics and Well Written Essays - 500 words - 1

Project Management - Case Study Example This results into continuous problems hindering the realization of the project goals. The company is left with no choice but to hire another CEO Andre Gignac after twelve months to oversee the success of the project. Indeed their decision was a rewarding one. Andre organized staffs into various groups and delegated specific duties to the members so as to avoid confrontation arising from different departments. Provided motivational support which ensured every member was committed towards the course of project delivery. To the disbelief the management, the company had managed to achieve its objectives within three months something that was impossible with the predecessor. The hiring of Mr. Rogerge was purely based on assumptions and not on merit of having the best skills required to achieve objectives (Furman, 2011). Having knowledge about a concept does not necessarily mean one can be the best manager to oversee the ideas as Mr.Roberge has thought. The CEO found it hard to coordinate work between the different workforces at his disposal, was self-centered and had no best interest at hand to deliver on the project which eventually led to his failure. However this is contrary to what Andre Gignac did to the organization. He had experience and understands what management means and do not have to know IT skills for him to be a success. He understands the role of collective responsibility in the organization in the development of any project course (Furman, 2011). He clearly distinguishes duties and responsibility to persons to ensure a smooth flow of work. Andre provided encouragement, unity in the workforce by hosting evening parties. This has made the manager to achieve goals within the unexpected period of time. Hiring of well trained, qualified and experienced mangers complimented with a good design by integrating whole departments will make the organization to achieve its goals since smooth flow of work is ensured and commitment while

The Difference between Hazardous Waste and Hazardous Material Research Paper

The Difference between Hazardous Waste and Hazardous Material - Research Paper Example On the other hand, an environmental hazard is a state of events with the potential to threaten its surrounding natural substances and hence adversely affect the health of people in that particular environment. Therefore, hazards are categorized into five types depending on their cause as follows; psychosocial hazards, mechanical, physical, biological and chemical hazards. Notably, a hazard is not the same as a risk. While a hazard is a source of potential damage, harm or adverse health effects, a risk is the combination of a probability that an event or incident may bring negative results. A hazardous waste is any waste substance that is dangerous and or is potentially harmful to the health of human beings and the environment. Such wastes can be liquids, solids, sludge or even gasses. Hazardous wastes may be in the form of the disposed commercial products, cleaning fluids or the by-products of any manufacturing processes. The different types of hazardous wastes are categorized into listed wastes, characteristic wastes, universal wastes and mixed wastes. It follows that specific procedures determine the ways in which wastes are identified, classified, listed, and also delisted. On the other hand, a hazardous material is any dangerous good in the form of a solid, liquid or gas with the potential to harm people, other living things, cause damage to property as well as cause damage to the environment. Such dangerous goods could be a biohazard, flammable substances, and allergens or constitute elements that render them hazardous at particular circumstances and instances. H owever, there is a relationship between hazardous wastes and hazardous material (LaGrega, Buckingham & Evans, 2010). It is through the use or getting in contact with hazardous materials that hazardous wastes are produced. Without hazardous materials, there would be no hazardous wastes. For instance, pesticides are used to control pests at homes or in