Sunday, December 29, 2019

Accounting Analysis On Accounting Standards - 1911 Words

Introduction This report is mainly focussed on the topic related to Accounting theory concept in general. There are two articles to elucidate, first article is on Accounting Standards conceptual framework, which is further discussed in detail about the qualitative characteristics of Conceptual framework. Second article is about Positive Accounting Theory, where we discuss about Accounting theories. A) Article One: 1) Australian Accounting Standard Board (AASB) AASB - Australian Accounting Standards Board Body charged with developing a Conceptual Framework for Accounting Practices, making and formulating accounting Standards, and participating in and contributing to the development of a single set of Accounting Standards for worldwide use. 2) Conceptual Framework in Australia In 2005, Australia adopted IFRS and replaced the Australian Conceptual Framework with the IASB Framework. Presently Australia uses IASB Conceptual Framework. â€Å"Conceptual Framework, there is no definitive or â€Å"absolute† definition of a conceptual framework† (Deegan, 2012). â€Å"The Financial Accounting Standards Board (FASB) in the USA defined its conceptual framework as a coherent system if interrelated objectives and fundamentals that is expected to lead to consistent standards† (Deegan, 2012). â€Å"It prescribes the nature, function and limits of financial accounting and reporting† (Scholar, 2016). A central goal in establishing a conceptual framework of accounting will be general consensus on: ïÆ'Ëœ â€Å"The ScopeShow MoreRelatedAccounting Analysis On Accounting Standards1740 Words   |  7 PagesAccounting regulation is a complete set of theories that identified the economic, social and political factors that are related with the development of accounting principles and standards and to serve the best interest of societies. In 1930 and 1972 GAAP (Generally Accepted Accounting Principles) and SSAP2 were introduced to reduce the accounting scandal and control and regulate the accounting. Later in the year, FASB (Federal Accounting Standard Board) introduced conceptual framework to provideRead MoreFinancial Analysis : Financial Accounting Standards Board1606 Words   |  7 PagesAccording to the conceptual frameworks used by both the Financial Accounting Standards Board and the International Financial Standards Board, one of the main reasons why companies prepare financial reports is to allow users of financial statements make decisions regarding the provision of resour ces to the firm (Financial Accounting Standards Board, 2010; International Financial Standards Board, 2010). These decisions relate to the buy, sell, or hold moves that investors make based on the informationRead MoreThe Role of Conceptual Framework in Accounting1606 Words   |  6 PagesIntroduction: Although conceptual framework standardises the accounting practices by providing the accounting bodies with well-defined financial protocols, it often fails to meet the requirements of different users. The adaptation of standardised financial statements enables the standard setting boards to enhance suitability of the financial standards according to competition in market without creating any legal issues (Beasley, 2010). On other hand, implementation of conceptual framework also reducesRead MoreSummary of Research for Accounting Changes and Error Analysis1143 Words   |  5 Pages Summary on Research for Accounting Changes and Error Analysis Companies have always faced issues of how to reflect changes in accounting methods and error corrections in financial statements. A change in accounting principle results when an entity adopts a generally accepted accounting principle different from the one it used previously (Hall 2007). A presumption exists that an accounting principle once adopted shall not be changed in accounting for events and transactions of a similar typeRead MoreIntermediate Accounting 14 Edition Test Bank – by Kieso1044 Words   |  5 PagesIntermediate Accounting 14 Edition Test Bank – By Kieso Follow Link Below To Get Tutorial https://homeworklance.com/downloads/intermediate-accounting-14-edition-test-bank-by-kieso/ Description: Chapter 1 Financial Accounting and Accounting Standards Chapter 2 Conceptual Framework Underlying Financial Accounting Chapter 3 The Accounting Information System Chapter 4 INCOME STATEMENT AND RELATED INFORMATION Chapter 5 BALANCE SHEET AND STATEMENT OF CASH FLOWS Read MoreBusiness Matrix1325 Words   |  6 PagesACCOUNTING TRANSPARENCY Charles Katoroogo Prof Brandy Havens ACC 303 12/1/2013 ACCOUNTING TRANSPARENCY Accounting is mainly concerned with general rules, concepts and principles that are established with the purpose of governing different fields of financial reporting. Accounting principles are also known as accounting principles and guidelines, these acts as the base on which more complex and critical rules are based. The authority responsible for issuing the accounting standards (i.e. financialRead MoreManagement Accounting : The Father Of Accounting1415 Words   |  6 PagesIntroduction Accounting has be defined in various ways however almost every definition will describe it as a process that identifies, measures, analysis, and report data. Management accounting has not been the same since business started; it has come a long way from early member of civilisation using stone tablets for bookkeeping. Management accounting is used to aid managers make business decisions based on predicted figures and comparisons with actual figures. To follow is a detailed evaluationRead MoreBusiness Innovation And Skills Of Uk Government1563 Words   |  7 PagesSMEs in the below discussion. Generally, accounting is a necessary to all kind of enterprises, it helps firms to make decisions and to increase the efficiency and profitability. Moreover, management accounting such as Job Costing, Cost-Volume-Profit Analysis(CVP), Pricing and Target Costing etc. are also commonly used in businesses which help SMEs to calculate the cost and budget. In the following discussion, I am going to investigate different accounting tools and techniques and see whether theyRead MoreGeneral Purpose Governments vs. Special Purpose Governments1713 Words   |  7 Pagesspecial purpose governments. True False Examples of special purpose governments include cities, towns, and public schools that receive tax revenue to finance the services they provide. True False The Governmental Accounting Standards Board (GASB) is the body authorized to establish ac counting principles for all state and local governments, both general purpose and special purpose. True False A characteristic common to governmental and not-for-profit organizations is operating purposes that are otherRead MoreAccounting Standards Essay1364 Words   |  6 Pagesof accounting standards that accurately represents all of their financial activity in a manner that is useful to concerned parties. To resolve these discrepancies three separate standard setting bodies have been tasked with developing Generally Accepted Accounting Principles (GAAP) for these different organizations: The Federal Accounting Standards Advisory Board (FASAB) for federal accounting, the Governmental Accounting Standards Board (GASB) for SLG, and the Financial Accounting Standards Board

Friday, December 20, 2019

Essay on The History of Prejudice and Discrimination

Being Prejudice means that you are discriminating against another race or group of people. Discrimination is an awful thing that has been around since the beginning of time. It can be a dangerous thing because it can cause problems for example Hitler discriminating against the Jews and getting millions of people to hate them. I don’t think discrimination will be gone completely but there are some ways for it to be slowed down and/or reduced. There are many things that can cause people to be prejudice or discriminate against another group. The people you hang around, your family and friends can influence you into doing things like hating another group of people. For example, I was watching a movie called Higher Learning, it’s†¦show more content†¦Why can being prejudice be a dangerous thing? This can be a dangerous thing for one significantly big reason, how it can change a person’s state of mind. For example. Adolf Hitler persuaded many people to believe that the Jewish community caused every problem that ever happen in the world. Hitler made people believe that the Jews caused World War One, creating the Great Depression, for making Germany lose World War One by allegedly causing strikes and revolution on the homefront, etc. Him preaching his reasons on why the Jews were the worst thing that ever caused the biggest war ever World War Two. Thousands of Jews suffered from having to do extraordinary amounts of labor to burning Jewish babies alive in fires. Being prejudice can be a very dangerous thing especially if you are a persuasive person. There have been many historical examples of discrimination. Such as the slave era, the white people of America thought that black people weren’t worth much because of the color of their skin. So they used them for their manual labor, as sex slaves, etc. Another example, is the Holocaust when Adolf Hitler and his Nazi Army enslaved all the Jews of Germany. The Nazi Army did things to the Jews like literally worked them to death, burned them alive, out them in showers by the hundreds and release fatal gasses in the shower and kill Jews by the Hundreds. It got to a point where theyShow MoreRelatedDiscrimination and Prejudice in United States History2772 Words   |  12 PagesDiscrimination and prejudice are widely known in United States history. In the 1960s the civil rights movement demanded legislation and passed laws, which banned discrimination. Five decades later, it still continues in our society. Discrimination and prejudice occur when a group of people feel they are sup erior to another, and can be based on a persons color, race, national origin, religion, sex and gay couples. â€Å"Racism is a form of oppression in which one racial group dominates over others.Read MoreStereotypes, Conformity, And Discrimination1742 Words   |  7 PagesPrejudices and Discrimination in American History X Abstract Stereotyping, prejudice, conformity, and discrimination are well portrayed in the movie American History X. The negative attitude held by Derek towards to black people is greatly influenced and learned from his father who was a racist. Derek also transfers these prejudice attitudes towards his younger brother Danny as he grows up seeing the racism practiced in his family and his brother. Although these attitudes are based on propagandaRead MoreDiscrimination And Prejudice And Discrimination1608 Words   |  7 PagesDiscrimination comes in all forms. There is age discrimination, employment or job discrimination, racial discrimination, gender discrimination, reverse discrimination, sexual discrimination, and then there is also positive discrimination such as a guy letting an attractive woman out in traffic; he is then positively discriminating against her. Prejudice is a negative attitude toward a socially defined group and toward any person perceived to be a member of that group. Th e purpose of my research isRead MoreDiscrimination And Prejudice And Discrimination1638 Words   |  7 PagesDiscrimination comes in a number of forms. We have age discrimination, employment or job discrimination, racial discrimination, gender discrimination, reverse discrimination, sexual discrimination, and others. Prejudice is a negative attitude toward a socially defined group and toward any person perceived to be a member of that group (Burgess, 2003). The purpose of her research was to talk about discrimination and prejudices and the affect they have on our day to day lives. She also defines prejudiceRead MoreReligious and Ethnic Diversity863 Words   |  4 PagesSaints, Bruce McConkie (1958), â€Å"Mormonism is indistinguishable from Christianity†. However, there are some distinct differences between Mormonism and other Christian religions, and other religions in general. These differences have led to a history of discrimination and persecution, so much though that the Church today keeps many of its ceremonies, practices, and beliefs private. The Church of Jesus Christ and Latter-Day Saints has had a vast impact on American culture which includes a recent PresidentialRead MoreA Study on Slavery1112 Words   |  4 Pagesand black workers; the former were categorized as indentured servants and the latter were categorized as slaves. In late seventeenth century, laws were passed, clearly recognizing slavery in racial terms. The roots of these laws were partly the prejudice against blacks and partly the desire to prevent any possible unity among the workers. The laws were carried through the independence of the United States, legally considering slaves in the South as three fifth of a person. The Atlantic slave tradeRead More Snow Falling on Cedars Essay1129 Words   |  5 PagesCedars Everyone has experienced prejudice sometime in their life. It has been an undeniable force in society ever since history was recorded. Even the most open-minded people and enlightened organizations can be blamed as being prejudice sometime or another. However, prejudice always takes its toll from these people who form opinions beforehand or without any facts. The novel, Snow Falling On Cedars, take place during a time in which Americans are prejudice towards Japanese people. David Guterson’sRead MoreThe Never Ending Cycle of Prejudice In U.S.A Essay1331 Words   |  6 Pageswith discrimination and prejudice throughout its history. On July 2nd, 1964 the United States took a step in the right direction, when it recognized the principle that all men are created equal with the passage of the Civil Rights Act. The Act outlawed all discrimination formed on the basis of race, religious affiliation, gender or ethnic origin. In addition, it ended racial segregation in educational institutions and in the workplace. However, it can be argued that discrimination and prejudice remainRead MoreDiversity, Inequality, and Immigration Essay1004 Words   |  5 Pagesthat brings mind some of the current political subjects that are currently affecting the United States today. Throughout the country’s history, there is the notable inequality and racial injustice in our society. This can be seen, and our history textbooks, about the Civil War, civil rights movement, and the more recently with the gay-rights movement. That history of this country is established on these types of movements and wars. Many different cultures have come together and creating the diversityRead MorePrejudice And Discrimination : What s The Difference? Essay1304 Words   |  6 PagesPrejudice and Discrimination: What’s the Difference? Prejudice and discrimination are two different actions with similar meanings. A person can be prejudice without having discrimination; however, if someone is discriminating, they have prejudices. A prejudice can start from a stereotype and, with mental reinforcement, can turn into a discriminatory act. With a prejudice, a person can think a certain way without acting out in behavior. Discussion In this paper, we will be looking at what the meaning

Thursday, December 12, 2019

Apol 104 Worldview free essay sample

On day one God said let there be light and then divided the light and darkness. On day two God created Heaven (a firmament) and separated the waters under Heaven from the waters above. Next, God created Earth, the seas, and plant life on day three. On day four the sun, moon, and stars were created to give light upon the earth. On day five God made the whales and other creatures of the sea and birds and blessed them to be abundant. On day six cattle beasts and creatures of earth were created. Finally, man was created in the image of God, male and female. Then on day seven God rested. (Gen. 1-2) (Isaiah 45:12) 151 2. Identity The biblical/Christian Worldview recognizes that human beings were created in the image of God and given dominion over all living things. We are a part of the body of Christ. (1 Cor. 12:27) (1 Peter 2:9-10) 36 3. Meaning/Purpose – Those with a Christian Worldview believe that everyone was created for a specific purpose. We will write a custom essay sample on Apol 104 Worldview or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page That purpose is to worship and glorify God and to live with Him forever. 1 Cor. 6:19-20) (Revelation 4:11) 32 4. Morality – The Christian worldview defines what is right and wrong â€Å"based upon God’s holy standard† (Weider, L. amp; Gutierrez, B. , 2011). We were given Ten Commandments that we are to obey. The Bible is filled with examples of how we are to conduct ourselves. We are to strive to be Christ like. (John 13:34) (Romans 2:15) 55 5. Destiny – The Christian Worldview believes that all human beings will infinitely live in Heaven or in Hell. This is determined by a person’s acceptance or rejection of Jesus Christ as the Son of God and our personal savior. Those who believe and accept Him will go to Heaven. Those who don’t are destined for Hell. (John 3:16) (Revelation 20) 37 Part Three: How might/should a biblical worldview influence the way you: 1. †¦think about, treat, and speak to others on a daily basis? Christians have been commanded to love one another as Jesus loves us. We are also to forgive each other so that God will forgive us (Mark 12:26). We have all sinned and should not judge one another (John 8:7). The Ten Commandments also guide our behavior towards one another. (John 14:34) 3. †¦treat/interact with the environment and non-human creation? Human beings were created in the image of God and given dominion over all living things. Therefore, we should take care of all the animals on earth and the environment. All of these things are a part of God’s creation and should be treated as such. (Gen. 1:29-30) Reference Weider, L. , amp; Gutierrez, B. (2011). Consider, Virginia Beach: Academx Publishing Services Incorporated.

Thursday, December 5, 2019

Effective Business Communication Business Stakeholders

Question: Describe about the Effective Business Communication for Business Stakeholders. Answer: Introduction: Business communication is anointed as one of the key drivers of business in the present scenario. The role of communication in context of business has been diversified over the years as organizations realized the expansion of their activities. As organizations gathered substantial assistance from the revenue gathering strategies, the emphasis of organizations on other vital aspects of business such as stakeholders, sustainability and generation of dynamic capabilities was minimal (Kaul, 2014). Therefore, business organizations had to include plausible integrations in their strategic principles in order to cater to the varying changes in the business environment such as varying customer behaviors and economic disturbances as well as social conflicts. The use of business communication is associated with various outcomes such as establishment of flexible corporate culture, efficient supply chain management and functional stakeholder management. However, the domain of business communicat ion has been characterized by the inclusion of varying categorization for types of communication, the induction of unconventional communication channels and revising the traditional norms established for business communication (Grunig, 2013). The new concepts related to the guidelines for business communication emphasize on flexibility and identification of new concepts observed from the works of different researchers and academics. The following report illustrates references to six major concepts related to business communication with explanation of rationale as well as apprehending the key concept furbished in the article (Kuehn, 2016). Effective Business Communication Ethical Communication: Module 1 Definition: The definition of ethical communication can be described in context of business organizations with distinct references to ethical behavior and efficient communication. Business organizations have to apprehend the significance of ethical behavior in communication in order to acquire sustainable advantage. Ethical communication and its objectives can be realized only if an organization is capable of maintaining favorable levels of honesty with customers as well as employees (Guffey Loewy, 2012). The information communicated by the organization must be relevant and should be validated from the perspective of distinct receivers. Paralanguage can be defined as the technical apparatus or the physical gestures intended for communication. Devices used for business communication such as PDAs as well as the body language of managers are also accountable for inclusion in paralanguage. Paralanguage is considered as productive especially in situations of face-to-face conversations where ethical behavior can be aptly addressed. Therefore ethical communication and paralanguage are interrelated and the interplay between them could lead to prolific strategic management advantages (Locker Kienzler, 2015). Journal Article: Ewing, J 2014, 'Communication (applied science)', Salem Press Encyclopedia of Science, Research Starters, EBSCOhost, viewed 24 September 2016. The article primarily emphasized on the varying implications of paralanguage in ethical communication. Though paralanguage can be considered as non-verbal language used for communication, the development of technology has led to other forms of non-verbal communication such as text messaging and IP messaging. Therefore these forms of paralanguage are also subject to scrutiny in context of ethical behavior by an organization in event of business communication (Ewing, J 2014). Business communication has been largely argued to derive potential benefits from the implementation of ethical behavior and paralanguage in perfect unison. Analyze and explain: In my current job I will be able to use the concept of ethical communication and paralanguage for improving communication skills as well as body language which could assist me in excelling in the requirements demanded by the organization. The technical innovativeness observed by me in modern-day equipment for communication has created flexible scope for my organizations employees to utilize paralanguage for business communication (Varner Varner, 2014). However, the use of paralanguage has to be coordinated with respect to the context of ethical communication. My manager has to ensure that information is shared among all sections of the organization with a comprehensive understanding of the information being communication. Business communication is associated with ethical concerns related to relevancy, credibility and authenticity of the information being delivered. Employees have to consider the training in paralanguage aspects which could enable them to underst and the varying domains of ethical communication. Body language of communicators must be characterized by limited scope for offensive language, amiable behavior and expressive nature (Bell Muir, 2014). Ethical considerations have to be addressed through being assertive of the confidentiality of the information being exchanged. Furthermore, different types of understanding of paralanguage by varying individuals could lead to ambiguities related to ethical communication (Barringer, 2012). Application: I will be able to use the concepts of paralanguage and ethical communication as the most potential resources in my future as a manager. Ethical communication is stringent and paralanguage is non-verbal in nature and hence I will be able to implement both entities in a flexible fashion so that ethical concerns of business communication are not violated through the use of paralanguage (Bell Muir, 2014). Managers must assume specific attention to the coordination among proper standards for paralanguage and the flexibility of communication channels to ensure effective communications alongside compliance to ethical standards. Audience analysis and communication apprehension: Module 2 Definition: The concept of audience analysis with respect to business communication is effectively realized from the perspective of distinct audience selected for communication. A business organizations communications plans are largely directed towards the customers and employees. Customers are communicated for conveying information about new products and services and employee communication is essential for implementation of new organizational strategies. Evaluating an audience prior to the communication would assist in preparing relevant material to be communicated and thus ensure plausibility of the desired communication outcomes (Varner Varner, 2014). Communication apprehension can be defined as the hesitation to communicate with a specific audience group and is defined by the attributes such as context of the communication, personality traits of the speaker, situation and the nature of the audience. Customer apprehension is also associated with augmenting factors such as familiarity, formal ity, perceived similarity and novelty (Varner Varner, 2014). Journal Article: Clowers, M, And, O 1995, Uniting Traditions: Incorporating Group-Based Exercises in the Basic Public Speaking Course, n.p.: ERIC, EBSCOhost, viewed 24 September 2016. The argument presented in the article was profoundly indicative of the various forms of anxiety observed in case of business communication and especially in public communication ventures. However the interrelation between audience analysis and communication apprehension has been referred to in detail in the journal publication which is also a prolific indicator of how evaluation of the audience characteristics helps in reducing communication apprehension (Clowers And, 1995). The implications of communication apprehension have created formidable setbacks for the organizations as they were not sure of prolific results from the supposed communication strategies. Analyze and explain: In my current job I will be able to use the concepts of audience analysis and audience apprehension to improve my abilities to communicate with larger groups and hence enhance my exposure within an organization. I will be able to interact with diverse audience in the organization which could further assist me in developing acquired skills. However, the effectiveness of a communication strategy is highly dependent on the capability of the communicator to inform all relevant details to the audience. The audience should be analyzed on the basis of their behavioral preferences alongside the composition of age, gender and cultures prevalent in a specific audience group (Thill, Bove Chatterjee, 2013). Determining the details of the audience could enable the speaker to understand the exact things that need to be conveyed to the audience. I realize that this phase is complemented by the factors of novelty, perceived similarity, familiarity and formality which help in determining the level o f communication apprehension permitted for a specific audience (Kharat, 2012). The situations which lead to realization of communication apprehension can be reviewed from the behavioral perspective of different speakers which would land up a perfect choice for conducting business communication. The settings of communication are also impactful on the communications objectives of an organization as the speaker becomes uncomfortable while dealing with situations involving unwarranted flow of information and new information or audience contexts. Application: I will be able to use of the concepts of audience analysis and communication apprehension in my future career as a manager as they are widely considered in political communications and large corporations could utilize these entities for business communication. The application of audience analysis could serve as a reasonable platform for me to understand intricate aspects of the organization such as supply chain, employees, financial resources and customers (Barringer, 2012). These entities must be analyzed precisely in order to prepare a plan of communication for suppliers, customers and employees when required. Managers could inhibit communication apprehension through consideration of measures such as vying for moderation of context factors such as novelty and familiarity to the advantage of the organization. Understanding the Verbal and Non Verbal communication process: Module 3 Definition: The process of communication is characterized by the various underlying processes such as verbal and non-verbal communication. Communication can be considered as the crux of majority of business activities being executed all over the world. The classification of business communication into varying categories and its recognition as a significant contributor to long term sustainability of an organization are prominent features noticed in communication in the domain of business (Law, Buhalis Cobanoglu, 2014). Professional communication can be characterized by ethical behavior which is being neglected in many industrial contexts. However, the requirement of executing professional communication in context of real world scenarios which involve organizations taking up on consistently changing market situations is clearly imperative (Howes Sallot, 2013). Journal Article: Butt, M, Shafiq, M 2013, 'Significance of Non-Verbal Communication in the Teaching-Learning Process', FWU Journal Of Social Sciences, 7, 1, pp. 27-32, Academic Search Complete, EBSCOhost, viewed 24 September 2016. The argument placed forward in the article is reflective of the opportunities which can be derived from the theoretical aspects of professional communication. The distinct implications of verbal and non-verbal language alongside the predicted outcomes of analyzing different types of communication behavior exhibited by individuals at workplace prove to be major highlights of the reading (Butt Shafiq, 2013). The argument can be validated by apprehending the explanation of the issue in accordance with the theoretical aspects related to it. Analyze and explain: in my current job, I will be able to use the concepts of professional communication which can be helpful in determined from various forms of interactions between employees and managers. I came to know that different managers face considerable difficulties while determining possible methodologies for communicating with employees. Even though managers have the authority to use desired modes of communication such as verbal and nonverbal communication, the analysis of employee preferences can be termed as a reasonable aspect for inducing promising communication routes within the organization (Sharp Brumberger, 2013). As per me verbal communication has to be implemented in a cordial manner and use of higher tone except in certain cases where some of the dominant considerations which must be assumed by managers for answering the communication requirement of the organization. Higher involvement with employees shall also be complemented with acquisition of details pertaining to the personal life of employees alongside their habitual and behavioral preferences which could facilitate a viable option for preparing strategies to communicate with them. Managers must also acquire substantial inferences from the aspects of non-verbal communication which would enable them to cater the communication needs of employees of an organization which could be especially helpful in event of a change (Fleisher Bensoussan, 2015). Change management strategies would require a supportive non-verbal approach from managers which could ensure flexible and productive communication. Application: I will be able to use professional communication in my future career options as a manager through utilization of the nascent opportunities that can be used for determining the proficiency of communication strategy of an organization. Methods followed by an organization for addressing the communication needs must be inclusive of references to the various forms of communication and the possible risk factors which could create unwanted troubles at the workplace (Barringer, 2012) The emphasis of contemporary communication requirements on people has created the urgency of adopting interactive forms of communication primarily comprising of non-verbal approaches to communication. Communication efficiency and Visual communication: Module 4 Definition: The efficiency of communication is realized in the life cycle of a message. The message originates from the sender and traverses through various communication channels to reach the receiver. The receiver must acknowledge the information and interpret it in order to substantiate the purpose of communication. However, the conventional norms used for executing the various processes of communication and the traditional communication channels implemented by an organization are responsible for insufficiency to cater the complicated requirements of communication in the modern business settings. Visual communication has turned out to be a major improvement introduced in the domain of business communications as the use of audiovisual aids for explaining the intentions of communication has turned out to be functional in conveying the exact motive behind a message (Bandhiya Joshi, 2016). Journal Article: Koulouri, T, Lauria, S, Macredie, R 2016, 'The influence of visual feedback and gender dynamics on performance, perception and communication strategies in CSCW', International Journal Of Human - Computer Studies, Science Direct, EBSCO host, viewed 24 September 2016 The argument presented in the article is directed towards the preference of visual communication over conventional verbal and non-verbal forms of communication. Visual communication is enhanced through the provision of visual aids which are considered as more effective on the psyche of audience than textual information (Koulouri, Lauria Macredie, 2016). The efficiency of visual communication methods has to be evaluated from the perspective of other considerations such as dependency on technical expertise and the lack of emphasis on statistical evidence. Analyze and explain: In my current job I will be able to utilize visual communication to improve my presentation and documentation skills. I will also be able to identify technical expertise in many emerging technologies such as presentation application software. Communication with the help of audiovisual assistance could prompt the receivers to acquire a mental picture of the various entities in the form of pictorial representations. Bar graphs, histograms and charts form a very cognizable alternative to convey business related information to employees and the recent developments in computer programs have led to creative solutions for presenting information visually. Time-lapse photography and other creative entities have been utilized for conveying the business information of the company especially in the marketing department. Visual perception of a message is also responsible for increasing the probabilities of the receiver memorizing the message. The impact of visual messages is higher as compared to conventional text messages or other forms of verbal and nonverbal communication. The use of visual communication has to be considered from varying aspects such as the relevancy of representing company information in the form of visual aids, the acknowledgement of stakeholders for the revised communication plan and limitations drawn in context of the organizations ability to respond to the technical expertise needed for the task. Application: I will be able to use the application of the visual communication approach for business communication in my future managerial roles. I can also integrate my skills of conclusive emphasis on acquisition of data and interpretation to present viable visual information (Guffey Loewy, 2012). I believe that further scope for development of appealing visual communication plans should be facilitated by organizations in terms of support and financial backing. Written business communication and Oral Communication: Module 6 Definition: The definition of written business communication can be found in the various written documents which are exchanged for communication purposes. For examples, emails and messages exchanged at the workplace account for written business communication. The other examples include applications and informative reports which reflect written business communication (Guffey Loewy, 2012). The use of documents in communication is an example of non-verbal form of communication. However, the scope of written business communication is limited by the inclusion of behavioral preferences for understanding the messages exchanged in the communication (Ainsworth, 2013). Generally, it is observed that written business communication delivers minimal effectiveness if not implemented in accordance with the understanding capabilities and preferences of the audience. Journal Article: Addams, L, Allred, A 2015, 'business Communication Course Redesigned: All Written And Oral Communication Assignments Based On Building Career Skills', Academy Of Educational Leadership Journal, 19, 1, pp. 250-265, Business Source Complete, EBSCOhost, viewed 24 September 2016. The argument laid out in the article is chiefly descriptive of the considerations needed for evaluating the receiver and their preferences which would enable framing of suitable written messages. Organizations should emphasize on the preferences of audience which is reflective of audience analysis also (Addams Allred, 2015). This would enable the managerial personnel to apprehend the future course of action to be followed for written business communication in the company. Analyze and Explain: In my current job I can use the concepts of written communication in formal and informal settings to improve my non-verbal communication facet characterized individually with the acquisition of skills related to writing. The scope of written communication is also subject to other modifications when it is considered in context of business. Business applications need an organization to ensure that communication is sustained on all professional levels within the organization (Ainsworth, 2013). As per me, verbal communication has a substantial impact on the performance of employees. However, the reliability on verbal communication could lead to issues such as procrastination without the lack of written authorization. The issues which can arise from verbal communication cannot be limited completely and therefore written business communication can serve as proven and documented evidence of organizational activities. Furthermore, written communication would induce a sen se of urgency in the receiver to acknowledge the message delivered in the message. Finally, the use of written business communication must be realized with respect to the execution of a review of organizational communication. Application: I will be able to use the application of written business communication in my perceived future responsibilities as manager and my skills can be augmented with the implementation of specific genres for certain business contexts. While some organizations prefer communication in the form of descriptive reports or memos, others are involved in communication through emails (Ainsworth, 2013). Therefore, the suggested recommendations for an organization to improve it written business communicating capabilities should be primarily focused on the evaluation of the preferences of the audience and preparation of a plausible message in the format accepted all over the organization. Interpersonal communication Personality Development: Module 5 Definition: The communication between two individuals can be described as interpersonal communication. The use of interpersonal communication has been feasible in many instances such as dialogues between major corporations, interaction among managers of different business departments and interaction among employees. The role of interpersonal communication can be aptly observed in the proliferation of creative communication channels which exist exclusively among certain groups or individuals (Fleisher Bensoussan, 2015). The significance of interpersonal communication can be realized through the various trends observed in the various references which indicate interpersonal communication in an industrial context. Journal Article: Beebe, S, Beebe, S, Redmond, M 2005, Interpersonal Communication: Relating to Others, N.P.: Boston, MA: Pearson/Allyn and Bacon, c2005. CQ University Library Catalogue, EBSCOhost, viewed 24 September 2016. The argument placed in the journal indicates that various types of behavioral preferences are accountable for changed introduced in interpersonal communication. The implementation of aggressive, passive and assertive communication types in interpersonal interactions could be moderated for dealing with distinct situations (Beebe, Beebe Redmond, 2005). The article emphasizes on the recognition of distinct approaches to deal with the issues which emerge in the domain of interpersonal communication. The resolution of the issue can be possible through establishment of standard implications related to types of communication and the context in which they are implemented. Analyze and explain: In my current job I could be able to use the concepts of interpersonal communication to improve my ability for apprehending the interplay of various factors involved in the simple interaction between two individuals. The implementation of interpersonal communication is successful only if the non-verbal aspects of the communication are aptly moderated. For example, the body language, appearance and facial gestures of the speaker have a formidable influence on interpersonal communication. While many observers consider the verbal statement delivered by the speaker to apprehend the meaning of the message or the purpose of communication, many others are concerned with the body language, tone of voice or facial expression. The effectiveness of interpersonal communication can be aptly realized only through the consideration of the individual components associated with-it such as message, communicator, barriers, channel, feedback and the context in which the message in d elivered (Barringer, 2012). While the communicator is liable to understand the process of communication and its complexity, the message must be completed with the communicators ability to infuse body language, facial expressions and other non-verbal behavior which strengthen the probabilities of functionality of the message. Application: I will be able to utilize the application of interpersonal communication in my future career since I could develop improvisations in my communication methods as per the feedback and the context. The modern requirement of business communication is flexibility which can be accomplished only through comprehensive review of the context in which the communicating has to be executed so that the communicator can present relevant information (Howes Sallot, 2013). Conclusion: The report conclusively highlights the various concepts related to business communication as observed in reading materials provided for the report. The identified concepts were reviewed from the perspective of definitive aspects and applications in real situations. The application of the identified elements of business communication has to be aligned with the determination of audience preferences and ethical standards suggested for communication process. Emphasizing on the audience would ensure that the purpose of the communication is achieved and hence business communication can benefit substantially from analysis of audience preferences since the revised communication plans could be comprehended by the audience exactly in the context intended by the communicator. References Ainsworth, J. (2013). Business languages for intercultural and international business communication: A Canadian case study.Business Communication Quarterly, 1080569912471186.Bandhiya, D. B., Joshi, A. (2016). Perceived Study on Avoiding Discriminatory Language in Workplace Communication.Indian Journal of Applied Research,5(10). Addams, L, Allred, A (2015), 'BUSINESS COMMUNICATION COURSE REDESIGNED: ALL WRITTEN AND ORAL COMMUNICATION ASSIGNMENTS BASED ON BUILDING CAREER SKILLS', Academy Of Educational Leadership Journal, 19, 1, pp. 250-265, Business Source Complete, EBSCOhost, viewed 24 September 2016. Bargiela-Chiappini, F., Nickerson, C. R. (2014).Writing business: Genres, media and discourses. Routledge. Barringer, B. (2012).Entrepreneurship: Successfully Launching New Ventures, (2012). Baytosh, C. M., Kleiner, B. H. (2013). Effective Business Communication for Women.Women in Management Review. Bell, R. L., Muir, C. (2014). A review of business communication under the leadership function.Business Studies Journal,6, 99-121. Beebe, S, Beebe, S, Redmond, M (2005), Interpersonal Communication: Relating to Others, N.P.: Boston, MA: Pearson/Allyn and Bacon, c2005. CQUniversity Library Catalogue, EBSCOhost, viewed 24 September 2016. Butt, M, Shafiq, M (2013), 'Significance of Non-Verbal Communication in the Teaching-Learning Process', FWU Journal Of Social Sciences, 7, 1, pp. 27-32, Academic Search Complete, EBSCOhost, viewed 24 September 2016. Conrad, D., Newberry, R. (2012). Identification and instruction of important business communication skills for graduate business education.Journal of Education for Business,87(2), 112-120. Clowers, M, And, O (1995), Uniting Traditions: Incorporating Group-Based Exercises In The Basic Public Speaking Course, n.p.: ERIC, EBSCOhost, viewed 24 September 2016. Ewing, J (2014), 'Communication (applied science)', Salem Press Encyclopedia Of Science, Research Starters, EBSCOhost, viewed 24 September 2016. Fall, L. T., Kelly, S., MacDonald, P., Primm, C., Holmes, W. (2013). Intercultural communication apprehension and emotional intelligence in higher education: Preparing business students for career success.Business Communication Quarterly, 1080569913501861. Fleisher, C. S., Bensoussan, B. E. (2015).Business and competitive analysis: effective application of new and classic methods. FT Press. Grunig, J. E. (2013).Excellence in public relations and communication management. Routledge. Guffey, M. E., Loewy, D. (2012).Essentials of business communication. Cengage Learning. Howes, P. A., Sallot, L. M. (2013). Company spokesperson vs. customer testimonial: Investigating quoted spokesperson credibility and impact in business-to-business communication.Public Relations Review,39(3), 207-212. Kaul, A. (2014).Effective business communication. PHI Learning Pvt. Ltd.. Koulouri, T, Lauria, S, Macredie, R (2016), 'The influence of visual feedback and gender dynamics on performance, perception and communication strategies in CSCW', International Journal Of Human - Computer Studies, ScienceDirect, EBSCOhost, viewed 24 September 2016 Kernbach, S., Eppler, M. J., Bresciani, S. (2015). The Use of Visualization in the Communication of Business Strategies An Experimental Evaluation. International Journal of Business Communication,52(2), 164-187. Kharat, D. E. (2012). A study of classroom interaction techniques to develop speaking, writing, reading listening skills for business Communication. Indian Streams Research Journal,2(3), 1-6. Kuehn, S. (2016). Exploring US Business Leaders' Strategies for Enhancing Team Communication.. Law, R., Buhalis, D., Cobanoglu, C. (2014). Progress on information and communication technologies in hospitality and tourism.International Journal of Contemporary Hospitality Management,26(5), 727-750. Locker, K. O., Kienzler, D. S. (2015).Business and Administrative Communication. Meredith, M. J. (2012). Strategic communication and social media an mba course from a business communication perspective.Business Communication Quarterly,75(1), 89-95. Ru-Chu, S. H. I. H. (2013). Effect of using Facebook to assist English for business communication course instruction.TOJET: The Turkish Online Journal of Educational Technology,12(1). Sharp, M. R., Brumberger, E. R. (2013). Business communication curricula today: Revisiting the top 50 undergraduate business schools.Business Communication Quarterly, 1080569912471187. Thill, J. V., Bove, C. L., Chatterjee, R. B. (2013).Excellence in business communication. K. Subramanian (Ed.). Pearson. Ulmer, R. R., Sellnow, T. L., Seeger, M. W. (2013).Effective crisis communication: Moving from crisis to opportunity. Sage Publications. Varner, I. I., Varner, K. (2014). The Relationship Between Culture and Legal Systems and the Impact on Intercultural Business Communication. InGlobal Advances in Business and Communication Conference Journal(Vol. 3, No. 1, p. 3).

Thursday, November 28, 2019

Life and Works of Rizal free essay sample

He continued his studies at the Universidad Central de Madrid, Spain, where he earned the degree of Licientiate in Medicine. He also attended the University of Paris in France and earned second doctorate at the University of Heidelberg in Germany. Having travelled the world extensively, Rizal became conversant in at least twenty-two languages. He was a prolific poet, essayist, diarist, correspondent, and novelist whose most famous works were his two novels, Noli me Tangere and El Filibusterismo. These works fearlessly exposed the injustices committed by the Spanish civil and clerical officials in the Philippines amd spurred the militancy of armed revolutionaries and reformist against more than 300 years of Spanish rule. Rizal was proponent of institutional reforms by peaceful means rather than violence revolution. But he was associated with the growing insurgency movement and declared an enemy of the state by the Spanish authorities particularly because of the publication of his novels. We will write a custom essay sample on Life and Works of Rizal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He was deported to Dapitan in Zamboanga then incarcerated at Fort Santiago. When the Katipunan exploded into the full-blown revolution, the authorities were quick to incriminate him. After a mock trial, Rizal was convicted and sentence to die by firing squad at Bagubayan on December 30, 1896. Eventually, his martyred death proved to be the catalyst that precipitated the Philippine revolution and the downfall of the Spanish colonial rule.

Sunday, November 24, 2019

What Is a P-Value

What Is a P-Value Hypothesis tests or test of significance involve the calculation of a number known as a p-value. This number is very important to the conclusion of our test. P-values are related to the test statistic and give us a measurement of evidence against the null hypothesis. Null and Alternative Hypotheses Tests of statistical significance all begin with a null and an alternative hypothesis. The null hypothesis is the statement of no effect or a statement of commonly accepted state of affairs. The alternative hypothesis is what we are attempting to prove. The working assumption in a hypothesis test is that the null hypothesis is true. Test Statistic We will assume that the conditions are met for the particular test that we are working with. A simple random sample gives us sample data. From this data we can calculate a test statistic. Test statistics vary greatly depending upon what parameters our hypothesis test concerns. Some common test statistics include: z - statistic for hypothesis tests concerning the population mean, when we know the population standard deviation. t - statistic for hypothesis tests concerning the population mean, when we do not know the population standard deviation. t - statistic for hypothesis tests concerning the difference of two independent population mean, when we do not know the standard deviation of either of the two populations. z - statistic for hypothesis tests concerning a population proportion. Chi-square - statistic for hypothesis tests concerning the difference between an expected and actual count for categorical data. Calculation of P-Values Test statistics are helpful, but it can be more helpful to assign a p-value to these statistics. A p-value is the probability that, if the null hypothesis were true, we would observe a statistic at least as extreme as the one observed. To calculate a p-value we use the appropriate software or statistical table that corresponds with our test statistic. For example, we would use a standard normal distribution when calculating a z test statistic. Values of z with large absolute values (such as those over 2.5) are not very common and would give a small p-value. Values of z that are closer to zero are more common, and would give much larger p-values. Interpretation of the P-Value As we have noted, a p-value is a probability. This means that it is a real number from 0 and 1. While a test statistic is one way to measure how extreme a statistic is for a particular sample, p-values are another way of measuring this. When we obtain a statistical given sample, the question that we should always is, â€Å"Is this sample the way it is by chance alone with a true null hypothesis, or is the null hypothesis false?† If our p-value is small, then this could mean one of two things: The null hypothesis is true, but we were just very lucky in obtaining our observed sample.Our sample is the way it is due to the fact that the null hypothesis is false. In general, the smaller the p-value, the more evidence that we have against our null hypothesis. How Small Is Small Enough? How small of a p-value do we need in order to reject the null hypothesis? The answer to this is, â€Å"It depends.† A common rule of thumb is that the p-value must be less than or equal to 0.05, but there is nothing universal about this value. Typically, before we conduct a hypothesis test, we choose a threshold value. If we have any p-value that is less than or equal to this threshold, then we reject the null hypothesis. Otherwise we fail to reject the null hypothesis. This threshold is called the level of significance of our hypothesis test, and is denoted by the Greek letter alpha. There is no value of alpha that always defines statistical significance.

Thursday, November 21, 2019

Financing Delivery of Healthcare Services Article

Financing Delivery of Healthcare Services - Article Example The current public and private sources of funds for health care financing There are three major sources of healthcare financing for healthcare delivery services in Mexico. While some methods of financing covers the bulk of the financing burden, there are others which caters for only a small percentage of the country’s population, owing to the inaccessibility and unaffordable nature of such methods. The three methods of financing healthcare in Mexico include: General government Government plays a vital role in the financing of healthcare services in Mexico. The contribution of the general government to healthcare financing in this country ranges from 44 to 48% of the annual healthcare budget. In the years 2005, governments contribution to healthcare financing in Mexico was rated at 45.5% of the total healthcare spending, while the same was rated at 48% in the year 2009 (OECD, 2011). The government offers financing through the Ministry of Health, which is responsible for ensurin g that the public health institutions are financed and supplied accordingly, to ensure continuous provision of health services, especially to the rural poor and the people in the informal sector. Private Social Security Insurance The country has established a system of formal social security institutions that offer health insurance for the formally employed, which is financed through a tripartite contribution by the employer, the employee and the government (Cassels, 2005). This way, the social security insurance ensures that the formally employed as well as their families are offered health services, catered for by the tripartite contribution. For the year 2009, private social security insurance catered for 48% of the healthcare financing in Mexico (OECD, 2011). Out-of-pocket The country has a category of people who are not wholesomely covered by either the government or the private insurance financing services, and thus has to depend on their pockets to pay for the healthcare serv ices (Garman, Johnson & Royer, 2011). These are especially the category of people who have enlisted the services of private physicians. The current methods of acquiring money for health care services, research, and training There are various methods that are applied in the acquisition of money for healthcare services, research and training in Mexico. Some of these methods include household contributions through community. Angel financing is one of the methods of obtaining money especially for healthcare services provision, where the angel financiers offer their financing of healthcare in the form of medical loans (Frenk, 2006). Such loans are offered to individuals who are salaried, yet are not able to obtain other forms of financing for their healthcare needs, considering that it is a financing method that does not require any collateral provision to qualify for the loans, while also helping the beneficiaries to avoid their credit cards being burdened with loan charges and loan int erests (Johnson& Stoskopf, 2010). Government-to-Non-governmental Organization collaboration is yet another method that is applied in Mexico to acquire money for healthcare services, research and training. The Mexican government partners with the existing Non-governmental organizations that operate in the country, to provide the necessary funding for

Wednesday, November 20, 2019

Nursing Leadership Guide Essay Example | Topics and Well Written Essays - 2500 words

Nursing Leadership Guide - Essay Example Past experiences in the nursing arena has helped individuals learn and develop theories that are applicable to day to day practices in the health care. Nursing is a very dynamic field and new challenges emerge. These challenges require high level of preparedness. According to (Daly & Speed, 2004) a recurring theme of leadership in nursing that it is something that can be learned and applied to leadership challenges as they appear. Thus leaders in nursing should have passion, commitment and flexibility. Incompetence in leadership affects all professions. Nursing is not excluded. There are so many reported cases that can be related to leadership from nurses. The fact that the profession deals with society directly is a clear indication that there is need for high level of leadership. (Williams & Media, 2015) A case is reported in a medical journal concerning a supervising nurse from a local medical centre who found herself in trouble after giving her juniors freedom to plan their own working schedule. (Nurses) The writer of the articles explains how the nurse did not posses any authority in controlling the rest of the workmates. As a supervisor, he was expected to create weekly work schedules, compile daily reports on performance of the nurses among other responsibilities. The article’s main concern was one particular event in the hospital that shocked everyone. One morning, as everyone was reporting to work, the supervising staff was shocked to realize that she was the only nurse present at work. She got concerned and decided to call the rest of the nurses. On calling the nurses, they all claimed that they thought it was their day off. An urgent meeting was called that afternoon to discuss the issue. At the meeting, the management questioned the supervising nurse concerning what really happened that night. According to her, the previous day, she asked her juniors how they would wish to take their day off starting from the following day. Each

Monday, November 18, 2019

Is investment in green or environmentally friendly activities of Essay

Is investment in green or environmentally friendly activities of benefit to a small business - Essay Example And, a sufficient number of scholars necessitate that managers to consider the natural environment more as a subjective or a strategic problem than as an ethical or normative one (Aragon-Correa et al., 2004; Banerjee, 2001; Cordano and Frieze, 2000; Sharma, 2000). Consequently, they support a strategic mindset and approach to promote change from within the organization (Clemens, 2001). For SMEs, it is in their organizational interests to pursue such environmental policies that make them a responsible part of the environmentally responsible organizations; more importantly, the SMEs do not exist always to be identified with this term, they need growth and economic prosperity on a very strong footing; their entire future growth is largely associated with their current outlook seen and observed by the stakeholders; they need to invest in environmentally friendly activities. However, it is and will not be an easy task for SMEs as they face many problems such as limited financial resources , under-developed organisational structure, raw management style and so on are those factors that do not help SMEs to introduce a positive outlook denoting them as ‘an environmentally friendly entity.’ In the subsequent parts of this paper, first, it is argued for the topic and followed by argued against the topic; subsequent to that a conclusion is provided. Every organization always wants to grow particularly SMEs. And, nowadays, growth requires more social and environmental investment as a way to promote their name as an environmentally friendly entity. Most of the larger organizations have been enjoying growth in their net profit figures by providing the annual Corporate Social Responsibility (CSR) reports along with their annual reports. In these reports, they account for such economic, social and environmental investment either that have been

Friday, November 15, 2019

Limitation of Ratio Analysis

Limitation of Ratio Analysis Limitation of Ratio Analysis Learning Objective Explain to the participants on the limitation of ratio analysis. Important Terms Creative accounting. Accounting Policies. As we have alredy discussed, it is important to compare in order to be able to analyse and to be able to comment and subsequently recommend in order that a business is as efficient as possible. Limitations of Ratios Accounting Information Different Accounting PoliciesThe choices of accounting policies may distort inter company comparisons. Example IAS 16 allows valuation of assets to be based on either revalued amount or at depreciated historical cost. The business may opt not to revalue its asset because by doing so the depreciation charge is going to be high and will result in lower profit. Creative accounting The businesses apply creative accounting in trying to show the better financial performance or position which can be misleading to the users of financial accounting. Like the IAS 16 mentioned above, requires that if an asset is revalued and there is a revaluation deficit, it has to be charged as an expense in income statement, but if it results in revaluation surplus the surplus should be credited to revaluation reserve. So in order to improve on its profitability level the company may select in its revaluation programme to revalue only those assets which will result in revaluation surplus leaving those with revaluation deficits still at depreciated historical cost. Information problems Ratios are not definitive measuresRatios need to be interpreted carefully. They can provide clues to the companys performance or financial situation. But on their own, they cannot show whether performance is good or bad.Ratios require some quantitative information for an informed analysis to be made. Outdated information in financial statementThe figures in a set of accounts are likely to be at least several months out of date, and so might not give a proper indication of the companys current financial position. Historical costs not suitable for decision making IASB Conceptual framework recommends businesses to use historical cost of accounting. Where historical cost convention is used, asset valuations in the balance sheet could be misleading. Ratios based on this information will not be very useful for decision making. Financial statements certain summarised informationRatios are based on financial statements which are summaries of the accounting records. Through the summarisation some important information may be left out which could have been of relevance to the users of accounts. The ratios are based on the summarised year end information which may not be a true reflection of the overall years results. Interpretation of the ratioIt is difficult to generalise about whether a particular ratio is good or bad. For example a high current ratio may indicate a strong liquidity position, which is good or excessive cash which is bad. Similarly Non current assets turnover ratio may denote either a firm that uses its assets efficiently or one that is under capitalised and cannot afford to buy enough assets. Comparison of performance over time Price changesInflation renders comparisons of results over time misleading as financial figures will not be within the same levels of purchasing power. Changes in results over time may show as if the enterprise has improved its performance and position when in fact after adjusting for inflationary changes it will show the different picture. Technology changesWhen comparing performance over time, there is need to consider the changes in technology. The movement in performance should be in line with the changes in technology. For ratios to be more meaningful the enterprise should compare its results with another of the same level of technology as this will be a good basis measurement of efficiency. Changes in Accounting policyChanges in accounting policy may affect the comparison of results between different accounting years as misleading. The problem with this situation is that the directors may be able to manipulate the results through the changes in accounting policy. This would be done to avoid the effects of an old accounting policy or gain the effects of a new one. It is likely to be done in a sensitive period, perhaps when the businesss profits are low. Changes in Accounting standardAccounting standards offers standard ways of recognising, measuring and presenting financial transactions. Any change in standards will affect the reporting of an enterprise and its comparison of results over a number of years. Impact of seasons on tradingAs stated above, the financial statements are based on year end results which may not be true reflection of results year round. Businesses which are affected by seasons can choose the best time to produce financial statements so as to show better results. For example, a tobacco growing company will be able to show good results if accounts are produced in the selling season. This time the business will have good inventory levels, receivables and bank balances will be at its highest. While as in planting seasons the company will have a lot of liabilities through the purchase of farm inputs, low cash balances and even nil receivables. Inter-firm comparison Different financial and business risk profileNo two companies are the same, even when they are competitors in the same industry or market. Using ratios to compare one company with another could provide misleading information. Businesses may be within the same industry but having different financial and business risk. One company may be able to obtain bank loans at reduced rates and may show high gearing levels while as another may not be successful in obtaining cheap rates and it may show that it is operating at low gearing level. To un informed analyst he may feel like company two is better when in fact its low gearing level is because it can not be able to secure further funding. Different capital structures and sizeCompanies may have different capital structures and to make comparison of performance when one is all equity financed and another is a geared company it may not be a good analysis. Impact of Government influenceSelective application of government incentives to various companies may also distort intercompany comparison. One company may be given a tax holiday while the other within the same line of business not, comparing the performance of these two enterprises may be misleading. Window dressingThese are techniques applied by an entity in order to show a strong financial position. For example, MZ Trucking can borrow on a two year basis, K10 Million on 28th December 2003, holding the proceeds as cash, then pay off the loan ahead of time on 3rd January 2004. This can improve the current and quick ratios and make the 2003 balance sheet look good. However the improvement was strictly window dressing as a week later the balance sheet is at its old position. Ratio analysis is useful, but analysts should be aware of these problems and make adjustments as necessary. Ratios analysis conducted in a mechanical, unthinking manner is dangerous, but if used intelligently and with good judgement, it can provide useful insights into the firms operations.

Wednesday, November 13, 2019

Shakespeares Sonnet 116 :: William Shakespeare

LET ME NOT TO THE MARRIAGE OF TRUE MINDS By: William Shakespeare Let me not to the marriage of true minds (Sonnet 116) by William Shakespeare is about love in its most ideal form. It is praising the glories of lovers who have come to each other freely, and enter into a relationship based on trust and understanding. "Let me not" the poem begins in the imperative mood. Its action is semantic and aims to delineate the allowable parameters of love and its goal appears to be air-tightness. The love I have in mind could be like a seamark or navigational guide to sailors, it is a north star. Like that star, it exceeds all narrow comprehension. Its height alone is sufficient to guide us. The poem's ideal is unwavering faith, and it purports to perform its own ideal. Odd then, isn't it, how much of the argument proceeds by means of negation: "let me not," "love is not," "O no," and so forth. Perhaps the poet is less confident than he appears to be. The first four lines reveal the poet's pleasure in love that is constant and strong. ?Which alter when it alteration finds." The following lines proclaim that true love is indeed an "ever fixed mark" which will survive any crisis. In lines 7-8, the poet claims that we may be able to measure love to some degree, but this does not mean we fully understand it. Love's actual worth cannot be known it remains a mystery. The remaining lines of the third quatrain (9-12), reaffirm the perfect nature of love that is unshakeable throughout time and remains so "even to the edge of doom", or death. In the final couplet, the poet declares that, if he is mistaken about the constant, unmovable nature of perfect love, then he must take back all his writings on love, truth, and faith. Moreover, he adds that, if he has in fact judged love inappropriately, no man has ever really loved, in the ideal sense that the poet professes. In the sonnet, the chief pause in sense is after the twelfth line. Seventy-five per cent of the words are monosyllables. Only three contain more syllables than two, none belong in any degree to the vocabulary of 'poetic' diction. There is nothing to remark about the rhyming except the happy blending of open and closed vowels, and nothing to say about the harmony except to point out how the fluttering accents in the quatrains give place in the couplet to the emphatic march of the almost unrelieved iambic feet.

Sunday, November 10, 2019

Why i picked up a gun

â€Å"Bad stress, good stress† In about 150 words The story is about stress. Stress has become a common word In the dally parlance, and that's makes the present people to think they have stress Just by going to the mall or to have a hard day at work. But In the past you got stress by going to war or by pushing yourself to get through the day. We hear about that the Government In 2004 announced that stress has cost the UK economy El 3. 5 billion, because of lost productivity and illness at work.Then we also hear about Dry Bond who means that people often says they are stressed, when the actually just are afraid of feeling afraid. But the good news is that it is possible to teach people to handle stress more effectively than it has been and the technique which comes from Clare Harris, a lecturer from the Praxis Centre for Developing Personal Effectiveness, can be adopted across the world. Give an outline for the various stress-related problems presented in the four texts. Test 1: Mind & Body this week: Danger: stress at work Stress Is related directly with the need to hide emotions at work.Stress also affects teachers, because It Is them who have to control the children In the school. A high emotion work experience more stress than others. The most stressed group Is them who are thinking negative thoughts about the past. Test 2: Bad stress, good stress The stress problem comes because people have made the word become a common world in the daily parlance. Stress can also be related to the feeling of being afraid. Another effect could be that people are doing some ridiculous things, like punching the wall, drinking or attacking other people they know are weak like them self.Test 3: Stress relief Stress can take different forms. It's not only the negative things in life, which can create stress. Being too busy can result in excessive surges of adrenaline In the body. To work too hard to get the chance to buy expensive thing, Is also a pressure. Test 4: Stres s can be good for you but not for long Even small things can affect the stress level, for example the torture of commuting, frustrations with computers freezing in the worst moments. But a study claims that stress isn't always bad for people.But permanent stress will be dangerous and it will effect the immune system also. Comment on the following statement: â€Å"If you want to live long and healthily, don't settle into routines† Maybe the following statement means that routines can be bad for you, you might come In a bad routine, but not only that, but if you Just think in routines in general, then you might see that it is bad for you, because if you don't follow your routine, it might stress you or you even get in bad mood, because you feel that you are missing something.But when you think by living healthy Is can be both good and bad with routines, because maybe you have a DOD routine by going to the gym and eat healthy, then It's good for you, but at the other way, It als o might be bad, because It can also effect you If you one day don't have the time to go to the gym, then you might get In a bad mood or you can get In a bad routine and eat a lot of fat food and that can be very bad for you as well. Manage stress as a student.How to manage stress as a student? That's the question many people have these days. As a student you can some very stressed days, maybe you have to be in school until late afternoon, or maybe you have a part time Job side the school, or you are living alone or maybe you Just like spending time with your friends. All these factors can affect your stress level, but the way you can manage this, is by going to school, then making your homework, and Just take it easy.Friends can you later at the day or in the weekend. It's Just about taking it slow, do your thing in your own tempo and an important thing is priority. Most of it depends on how you priority your day and your things. Do the things that you and your body can manage, and don't go under for the pressure that can occur in your daily life. Fight for the things you want.

Friday, November 8, 2019

Essay Texting and its Influence on Your Studying Capabilities

Essay Texting and its Influence on Your Studying Capabilities Essay: Texting and its Influence on Your Studying Capabilities Modern society is obsessed with computer technologies. Adults and teenagers, especially youngsters, seldom write even a few notes in their notebooks. Instead, we send emails and texts. In a word, were texting on any possible occasion, considering it to be quicker, more convenient and most of all, more modern than old fashioned hand writing. Communicating via sending short messages has already transformed into a separate communication style. Terms such as textese, meaning sms language, and textisms, which refers to mnemonic devices or word-shortening are widely used via cell phones and on Internet social networks. Obviously, one should make use of all modern communication trends and devices, but one question arises: whether such an influence of technology is positive or negative? So, is texting harmful or beneficial? It turns out that theres no correct answer to this question. Surprisingly, expert opinions on this topic differ greatly. So, according to Dr. Crispin Thurlow, a language and communication expert, the language used in texts can be classified as adaptive and additive rather than necessarily subtractive (Lanir, 2011). Surely such a high evaluation can be viewed as positive. Even so, the fact, that such an opinion was expressed almost 10 years ago should be taken into account, as compared to 2003, the number of children and teenagers communicating via text messages has increased significantly. In 2009, Clare Wood and Beverly Plester became interested in the way texting might influence the level of general literacy and academic achievement. Within this research, abbreviations used in texting were studied. As Dr. Thurlow didnt state any negative ways that ‘textese’ and ‘textisms could affect the studying capabilities of schoolchildren and students, these two experts began with the assumption that texting language was likely to contribute to the literary skills development of those who used it. (Lanir, 2011). However, the findings of the newer research showed that newly-coined shortcuts, called homophones, non-essential and initial letter omission, which initially aims to write the text message quickly and simplify it as much as possible, generally tended to devastate language skills in general, and spelling skills in particular for those who commonly engaged in texting. This resulted in poor academic achievements for students in regard to writing tests and grammar. This drop in language skill is connected to the fact that each written word corresponds to some definite mental template, which in its turn is connected with a phonological sounding system of the language (Nauert, 2011). It goes without saying, that theres no use in lagging behind, and its important to keep up with the times and with modern communication tendencies. On the other hand, it may turn out to be a good idea to draw a distinct line between formal, standardized language and Internet clichà ©s, as well as patterns that are used only for online chatting or on social networks, particularly when texting, and most especially when texting friends and family members via mobile phones. It has to be kept in mind that a well-rounded education demands certain standards, including excellent writing skills. These skills are important for composing resumes or application letters, or any other kind of official writing that has nothing to do with modern slang and texting. Our custom essay writing service is ready to provide you with a non-plagiarized custom written paper on texting related topics.

Wednesday, November 6, 2019

Zelda Fitzgerald Quotes

Zelda Fitzgerald Quotes Zelda Fitzgerald, born Zelda Sayre, was an artist, ballet dancer, and writer. Married at 19 to writer F. Scott Fitzgerald, her zany and racy antics (and his) seemed to symbolize the freedom of the Jazz Age. She wrote in part to battle her restlessness while her husband was absorbed in his writing. Zelda Fitzgerald was diagnosed as a schizophrenic. She was hospitalized after a nervous collapse in 1930 and spent the rest of her life in sanatoriums. Zelda Fitzgerald died in a hospital fire in 1948. It was the 1960s before her writing began to be studied seriously and she began to emerge a bit from the shadow of her more famous husband. Selected Zelda Fitzgerald Quotations I dont want to live I want to love first, and live incidentally. Nobody has ever measured, not even poets, how much the heart can hold. Why do we spend years using up our bodies to nurture our minds with experience and find our minds turning then to our exhausted bodies for solace? Women sometimes seem to share a quiet, unalterable dogma of persecution that endows even the most sophisticated of them with the inarticulate poignancy of the peasant. Oh, the secret life of man and woman dreaming how much better we would be than we are if we were somebody else or even ourselves, and feeling that our estate has been unexploited to its fullest. By the time a person has achieved years adequate for choosing a direction, the die is cast and the moment has long since passed which determined the future. We grew up founding our dreams on the infinite promise of American advertising. I still believe that one can learn to play the piano by mail and that mud will give you a perfect complexion. Most people hew the battlements of life from compromise, erecting their impregnable keeps from judicious submissions, fabricating their philosophical drawbridges from emotional retractions and scalding marauders in the boiling oil of sour grapes. I wish I could write a beautiful book to break those hearts that are soon to cease to exist: a book of faith and small neat worlds and of people who live by the philosophies of popular songs. Its very expressive of myself. I just lump everything in a great heap which I have labeled the past, and, having thus emptied this deep reservoir that was once myself, I am ready to continue. I have often told you that I am that little fish who swims about under a shark and, I believe, lives indelicately on its offal. Anyway, that is the way I am. Life moves over me in a vast black shadow and I swallow whatever it drops with relish, having learned in a very hard school that one cannot be both a parasite and enjoy self-nourishment without moving in worlds too fantastic for even my disordered imagination to people with meaning. Mr. Fitzgerald I believe that is how he spells his name seems to believe that plagiarism begins at home.

Monday, November 4, 2019

Chemicals in the environment that disrupt the bodys normal functions Essay

Chemicals in the environment that disrupt the bodys normal functions - Essay Example I wonder if this is legit to submit I to turnitin.com or not? These are my own words!! Pollutants include chemicals, biological materials, as also various physical agents (e.g. noise, radiation, heat). Most pollutants are of human origin, resulting from human activities such as industry, energy production and use, transport, urbanization, waste disposal, agricultural practices etc. The rapid expansion of the chemical industry that has occurred during the last 50 years has created numerous xenobiotics (molecules foreign to biological systems) capable of causing chemical toxicity leading to morbidity and mortality. New information on potential environmental risks from widely used chemicals is continuously emerging. Some of the major causes of mortality from diseases linked to environmental pollution have been listed as cardiovascular diseases, cancer, acute respiratory diseases, chronic respiratory diseases and diarrhoeal diseases (Murray and Lopez, 1997). The reproductive system is an important target of several environmental chemicals. Hence, the environmental polluta nts are currently under intense scrutiny especially regarding their possible adverse actions on human infertility. According to the Centers for Disease Control and Prevention, the number of couples experiencing reproductive difficulties has gone up from 4.9 million in 1988 to 6.1 million in 1995, and 7.3 million in 2002 (Luoma, 2005) (Fig. 1). The apparent or proximate causes of female infertility are numerous and involve impaired sperm quality or reproductive tract abnormalities, fallopian tube obstruction, hormone/menstrual cycle irregularities and anovulation, to implantation difficulties and recurrent miscarriage. In the male, the dominant causes of infertility and sub fertility are reduced sperm count and quality, reduced motility and/or abnormal morphology of sperm, and sperm DNA damage (Luoma, 2005; Bretveld et al., 2006). Multiple factors, including age, heredity, lifestyle,

Friday, November 1, 2019

Assignment Example | Topics and Well Written Essays - 250 words

Assignment Example Most sweatshop employees are working in incredibly harsh conditions and suffer a great deal. Surprisingly, this is even a problem for staff in North America, because all of the jobs go to employees in sweatshops since they get paid barely anything to work. The manufacturers of these products are perfectly satisfied with providing incredibly low wages because it is not against the law to make deals like this. The employees are suffering while the manufacturers are extremely wealthy. The press is constantly describing the troubles that the sweatshops cause for their employees. As mentioned, the conditions are incredibly harsh and no Canadian or American worker would survive in those conditions. Some Mexicans even try crossing deserts in order to escape the rule of the sweatshop employer. Some of the measures that can be done to prevent people working in sweatshops is to create North American ideas to consumers about avoiding buying products from those labels. If Nike does not sell anyt hing, it can no longer function and would have to close down.

Wednesday, October 30, 2019

Review and analyze John Updike's portrayal of the American middle Essay

Review and analyze John Updike's portrayal of the American middle class in his fiction - Essay Example So successful was his original representation of Rabbit Angstrom in his 1960 that he published two subsequent novels that followed the development of his character in both the 1970’s and the 1980’s. These novels describe many themes and motifs that were, and to a large extent still are, experienced by middle-class America. Accordingly, this brief essay will analyze some of these themes by considering key progressions that manifested themselves within two of John Updike’s novels. The first of these novels, Rabbit, Run, deals with the dissatisfaction that hid very casually beneath the surface of late 1950’s America. The topic is hardly ever discussed due to the fact that the post war years have been so highly stylized and idealized that the reader would think that not a care in the world existed (besides perhaps the Soviets and the bomb). Yet, within this seeming idyllic world, Updike portrays the life of the middle class, via the character of Rabbit Angstro m, as one which is fundamentally dissatisfied by the superficial consumerism and fraudulence that the late 1950’s had on the society of that time (Edwards 13). ... o the reader is one that engages the audience on a host of rather un-kosher topics (at least for the 1950s) with relation to abortion, prostitution, homosexuality, and even the topic of blow jobs. In this way, Updike is able to present to the reader, via the vehicle of Rabbit Angstrom, the frustration, confusion, despair, and ultimate desire for experience and sexual revolution that typified the generation of the late 1950s and early 1960s. As such, this representation was indicative of what would come to fruition during the 1960s and the cultural and sexual revolutions that re-defined the American landscape (Clasen 134). In this way, more than a running commentary on the factors that led to the growth and development of the American society during the period, Updike’s novel engages the reader with the understanding that fundamental dissatisfaction and unhappiness were the underlying reasons why the developments of the proceeding decades developed in the way they did. Similarl y, the second book in the series, published in 1971 and named Rabbit Redux, follows the same character, Rabbit Angstrom, and develops upon he and his deteriorating personal life and relationships that it has spawned. Rather than relating that the liberation of the 1960s has brought Rabbit the comfort, meaning and solace that he so desired in the first novel, the author relates that Rabbits life is very much incomplete in much the same way it was in the first novel (Crowe 83). Rabbit is still working a dead-end job, still quite unfulfilled, and has recently had his wife leave him. However, such a situation is not indicative of the middle-class struggle that Americans of this particular era were going through. As a means to engage the reader on the struggles that the middle class experienced in

Monday, October 28, 2019

Ethan from - Realism Essay Example for Free

Ethan from Realism Essay The rise of Realism in 1855 was the time when farming began to industrialize, communication expanded through railroads, and Nationalism was yet again revived. On top of all these important transformations that have marked this period of time was the significance for literature with a new audience, new settings, and new characters. The novel, Ethan Frome, by Edith Wharton, is a magnificent example of literature from the Realistic period. First, Realism is a definite movement away from the Romantic period. Romantics wrote regarding the unique and the unusual, whereas in Realism, literature was written about the average and ordinary. The town where the novel takes place is Starkfield, an average farming community. There is not much in the town that is of interest or anything extravagant to be known for. In addition, literature from Romanticism focused on hopes, while Realistic literature illustrated skepticism and doubt. The narrator describes the scene where Zeena declares to Ethan that her sickness is getting serious, saying, She continued to gaze at him through the twilight with a mien of wan authority, as of one consciously singled out for a great fate. Ive got complications, she said (108 Wharton). Hope for Zeenas health is nonexistent, and she, being a hypochondriac, confirms the fact that she feels doubtful about life. The Romantics wrote about the unusual and hopeful, which are characteristics that are not strongly represented in Realistic literature. The second aspect of Realism is the idea of Regionalism. One indication of Regionalism in literature is the characters dialect. An excellent depiction of dialect is where Harmon Gow says, Wust kind, . . . Moren enough to kill most men (6). His regional accent is shown by the spelling and punctuation, allowing the reader to have an idea of how Harmon would have said it. Another aspect of Regionalism is the customs and the way of life of the characters. One way of life that the characters are accustomed to is the normality of marriage between cousins. As this practice is not enthusiastically accepted everywhere, it brings the Regionalistic aspect to the novel. Regionalism, which includes the characteristics of dialect and customs, is a critical component of Realism. Third, Realistic literature uses the concept of Naturalism. In Ethan Frome, the bleak winter setting is a primary clue that nature plays a key role in the story. Nature is displayed as a powerful and malevolent force that is indifferent to humankind. In the novel, the narrator once stated, But when winter shut down on Starkfield, and the village lay under a sheet of snow perpetually renewed from the pale skies, I began to see what life thereor rather its negationmust have been . . . (7). This statement depicts the winter seasons in Starkfield as gloomy and undesirable weather. Aside from the setting, the basic animal nature of humans also draws out the Naturalistic traits in Realism. The narrator tells what was going through Ethans mind following the smash-up, . . . and far off, up the hill, he heard the sorrel whinny, and thought: `I ought to be getting him his feed. . . (172). At such an intense moment, Ethans animal nature brings him to think about tending to his hungry horse instead of caring about his and Matties teetering lives. These examples signify the sense of nature and its forces used in the literature of Realists. Edith Whartons novel, Ethan Frome, is a wonderful example of Realistic literature. Its style shows signs of a distinct shift away from Romanticism and illustrates the aspects of Regionalism and Naturalism, two major components of Realism. Authors of the Realistic period depicted life as typical, everyday people lived and knew it to be, using these important points. The ordinary characters that dealt with common problems and situations in the literature brought a new group of readers, establishing a unique new era that has changed the way people perceive life forever.

Saturday, October 26, 2019

The lamb to the slaughter and The speckled band :: English Literature

Wide Reading: The lamb to the slaughter and The speckled band For me, a good murder mystery needs to contain a mixture of aspects. Like in mid-summer murders and Morse it needs to include the following things, a good setting, there needs to be a good setting so that it sets up the whole of the story, it needs to be somewhere quiet and peaceful. The characters need to be strong characters that all relate to each other, there also needs to be a twist in the characters to add depth an mystery, perhaps the last clue to the murderer. The murderer has to be someone unexpected, someone who perhaps wasn't the strongest character. The victim has to be someone who has mystery but perhaps gave the killer reason to, so you might feel that they deserved it but you might have sympathy for, it also needs to be someone you least expect to be killed, perhaps the stronger character. And the detective has to be someone who everyone can sort of relate to, who has a slight mystery behind him or her so that even when you think you know them there is a skeleton in their closet. The murder weapon has to be something of power and something that represents some element in the play. It also has to be something unexpected like an exotic animal or as in lamb to the slaughter, a leg of lamb! Also the plot has to be thick and unexpected, with plenty of twists and red herrings. It also needs to make the reader feel included in the story so you feel as if you were there. Finally the ending of the story has to be meaningful and it needs to draw a conclusion. The killer has to be found, the reasons to be explained and the murder it self be told and what happened prior to the event. This finishes off what happened and lets us draw our own conclusions, although for a good murder mystery something's need to be left a mystery. I am going to compare the different areas in each story. I shall be comparing the following  · Settings  · Characters The settings for Lamb To The Slaughter and The Speckled Band a very different. The setting for the speckled band is in Victorian England, in the earlier 1900's. it is set in a country town, in a big mansion. A wealthy family lives in it. It is torn apart by deceit, greed and the death of the lady of the household. The back ground to the story goes a little something like this. The lady of the Stoke morans first

Thursday, October 24, 2019

The Negative Impact of Exposing Children to Media Violence Essay

The Negative Impact of Exposing Children to Media Violence On April 20, 1999 at Columbine High School, 13 people were killed and another 23 were wounded in one of the worst school killing incidents ever (Skeesis). Since the 1980's, overall homicide rates in the U.S. have declined. However, homicide rates for ages 14-17 have increased quite dramatically during this time period (Fox). Among other numerous potential causes, violence in the media may play a role in this increase in youth violence. Today, there is much controversy over the potential harmful effects of media violence on childrenà ­s lives. I believe that exposure of children to media violence is harmful. For the purposes of this paper, I will limit the definition of (mass) media to television, and, subsequently, violent (mass) media to television programs that contain violent acts. By children, I will be referring to people of age 18 and below who live in the U.S., since this group is the focus of the majority of the research data that I have used. I will begin my argument by acknowledging a counter argument to my position. I will then go on to discuss the negative effects of television on children. These effects include an increase in aggressive tendencies and an instilling of the idea that violence will go unpunished. Also included are the concepts of desensitization and stimulus addiction. Finally, I will discuss some potential solutions to the problem of television violence affecting our children. Granted, people are correct in saying that television violence has been around for decades. In fact, public violence has been around for centuries. In ancient times, many cultures made gruesome public executions or sacrifices. During the Middle Ages, entire villag... ...per impact than you realize. And what respectable parents would want their child to end up reenacting a scene from HBOà ­s Oz on his or her classmates? Works Cited American Psychiatric Association. "Psychiatric Effects of Media Violence." http://www.psych.org/psych/htdocs/public_info/media_violence.html (17 Oct. 2000). Berkebile, Nicole, Julie Newman, and Susan Parker. "The Effects of Television on a Childà ­s Development." 1995. http://www.richmond.edu/~psych/tvmain.html (17 Oct. 2000). Fox, James A. "Trends in Juvenile Violence: 1997 Update." 1997. http://www.ojp.usdoj.gov/bjs/pub/pdf/tjv97up.pdf (17 Oct. 2000). Skeesis. "The Tragedy at Columbine High." 17 May 1999. http://www.angelfire.com/tx2/coroner/columbin.html (17 Oct. 2000). "Video Game Violence." Feb. 2000. http://www.urbanext.uiuc.edu/champaign/connections/0002-family4.html (17 Oct. 2000).

Wednesday, October 23, 2019

Criminology Essay

This essay is going to explain a crime definition, criminology development and two different crime theories: biological and psychological. Crimes have been an inseparable companion of humanity. It occures everywhere, from upper to lower class, but as long as there are people, there will always be crime. And due to this fact, along with the flow of time, the need of studying crime emerged. So what is crime? According to Oxford Dictionaries: an action or omission which constitutes an offence and is punishable by law. However the law is not the same in every country, thus a second definition, in my words, would be more accurate: socially constructed concept that changes over time and place and relates to many behaviours that go against the morals of society and actions that cause harm. Sources to look at that promote me theory would be the Sage Dictionary of Criminology and Introductory Criminology textbooks. Around the1870s the classical theory, was replaced with new one – the biological approach. This approach stated that an individual might be driven to commite a crime by abnormalities he/she had been born with. Abnormalities such as involving body function/health and facial details could determine that an individual is a criminal or not. The idea itself was meant to isolate those qualified as â€Å"bad people† from the society beforehand. This particular approach excluded those whom were born different and made rational reasoning and free will unavailable to them- one was simply born a criminal or not. (Akers 2000: p. 42) Cesare Lombroso is most known for one of the biggest contributions to a biological approach. In 1876 he published The Criminal Man where he described his conclusions after comparing body features of Italian prisoners and Italian soldiers. Lombroso called those matching the description of a criminal â€Å"atavisms† as they degenerated to a lower level. He has the physical makeup, mental capabilities, and instincts of primitive man. New born child can be indentified with stigmata (details stated by Lombroso) which are for example: an unsymmetry of the face or head, large monkey-like ears, large lips, receding chin, twisted nose, excessive cheek bones, long arms, excessive skin wrinkles and extra fingers or toes. Female criminals are also born criminals however in their case, they have only three abnormalities available for determining them to be criminal. (Akers 2000: p. 42-43; Maguire, Morgan & Reiner 2002: p. 25) This approach did not last long. It’s met harsh criticism in 1913 when Charles Goring, an English medical officer published The English Convict. He hired well educated people in order to form a team and run certain observations based on Lombroso statements. They compared people from various layers of society with various backgrounds – from prisoners, through army and hospitals, all the way up to university students and professors. The result of his research was that ultimatley, Lombroso was wrong. Goring arrived at the assumption that criminals were characterized by the defects in intelligence. His work met some criticism as well but from that point on people started slowly moving away from born-criminal theory. (Akers 2000: 43-44: Maguire, Morgan & Reiner 2002: p. 147) A second approach would be a psychological one. Let’s split it on two theories, psychoanalytic theory and personality theory. Starting off with psychoanalytic it can be said that it does not have much in common with the biological approach. Both seek for the causes of crime within the makeup of an individual. However in this case we focus rather on mind and processes going inside a subject’s head. Classical Freudians explain that someone might’ve suffered emotional disturbances or experienced abnormalities in early childhood. Those events, if not overcomed properly, could lead to insufficient development of an individual’s id, ego and superego causing imbalance. Id is an unconscious element, it’s irrational and antisocial therefore must be controlled. This can be done by properly maintaining properly ego and superego which develop around the age of three. Freudians state that a child wants to be in possession of the parent of the opposite sex and sees the other as a rival. Feelings can lead to the development of either an Oedipus or an Electra complex. The basic idea of this theory is that delinquent or criminal behaviour is caused by psychic conflict between id, ego and superego due to poor early relationship with either mother or father. It relies heavily on irrational and unconscious motivations as basic forces behind crime. Everything has it’s pluses and minuses, this theory is no different. Actions of an individual, let’s say a murder, can be influenced by something hidden deep in his unconscious mind making it practically impossible to test and check it’s reliability. (Akers 2000: p. 59-61) Personality studies have long tradition in psychology. Hans Eysenck (1916-1990) came up with his own theory regarding personality. It bases on interaction of biological, social and individual factors. He asks: Why don’t more people go out and engage in criminal behaviour? Rewards are instant, punishment if happens is temporally distant from the deed and chances of being punished in reality are quite slim. However our conscious plays a big role here, society in general pairs up an act with consequences – we have a fear of being punished. Eysenck defined three dimensions of personality during his research: extraversion (E), neuroticism (N), psychoticism (P). High ‘E’ level is meant for people who are under-aroused and thus will look for stimulation while high ‘N’ individuals are considered irritable and anxious. The best set up would be with low ‘E’ and low ‘N’ while high ‘E’ and high ‘N’ would be the worst. The ‘P’ dimension was not well described, it could refer more to psycopathy rather than psychotism. This scale is concerned with aspects of behaviour such as preference for solitude or lack of a feeling for others. (http://www. docstoc. com/docs/2216719/Eysenck? s-Theory-of-Personality–Crime ; Maguire, Morgan & Reiner 2002: p. 152-154) In personality theory the problem lies not in unconscious motivation, but the content of the person’s personality. It states that some people have specifically criminal focused personalities: impulsiveness, aggressiveness, rebelliousness, hostility and so on. These apply to self-centered individuals who have not been properly socialized into prosocial attitudes and values, they have no sense of right and wrong, lack of empathy. (Akers 2000: p. 62) Those two approaches are out of many. Cannot really say that one’s right and second’s wrong. Each has scientific points that either support or are against it. The newer biological explanations of crime have found greater acceptance in criminology, but they happened to be criticized for their dependence on research and serious methodology problems – resulted in generally weak support. Psychoanalytic and personality theories also concentrate on the causes of crime arising from within the individual, but the causes are not seen as inherited or biologically predetermined. Personality theories are more testable than psychoanalytic theories, but research has produced mixed results.