Personal Statement Adjust(including) Essay Example | Topics and Well Written Essays - 1000 words

Individual Statement Adjust(including) - Essay Example Therefore, understudies who moved on from instructive foundations can win livelihoods so as to keep up an elevated expectation of living in the nation while likewise offering back to the general public that is liable for their childhood and upheld them when they were dependants. For me, I have picked up the intrigue and comprehension of human science and financial teaches because of the encounters I have picked up while living in the State of California. Nothing has been satisfying than bridging the United States. In such manner, I have procured remarkable and significant encounters than I had ever gotten in any of my past movements. Essentially, the movements have empowered me to bring alive the data that I had just perused in books and consistently needed to involvement with my life. In accordance with this, my movements have driven me to California, New York, Pennsylvania, Texas, and Nevada where I have gotten an opportunity to travel. I have come to find out about the activities in each express that I have traveled with each state and city visited having various components that made it unmistakable in its own specific manner, which clarifies the distinctions in the public arena and economies various states experienced. For instance, New York City has the high travel utility in the United States and an effective money related market in the Wall Street. Then again, San Jose has an enormous interstate framework to help the third thickly populated city in California and the celebrated high innovation organizations situated in the Silicon Valley area. My chipping in jobs with the Salvation Army and the Second Harvest Bank hugy affected my life. It was during this time I understood and distinguished the distinction between the general public and the economy. Over the span of my work with these two associations, I gathered, stuffed, and conveyed materials on my approach to turning into an expert volunteer. My experience in regards to two local people arguingâ abo ut the amount of dinners they got remains always carved in my brain. After they had their suppers, the two local people left without referencing a word after the pioneer had quieted them and gotten some information about their issue after the dinner. From there on, the pioneer revealed to me that they encountered difficulties while disseminating the food. In any case, I discovered this methodology a way that the general public helps the low social pecking order so as to keep up a consistent feeling in the country’s monetary development in spite of the fact that it comes up short on a belief system as far as a social parity. Partaking in the swap meet was a fundamental method of rehearsing my insight about this present reality. In the first place, we did an exploration with my group about the religion, race, and financial class of the populace in Cupertino. In light of data with respect to populace foundation, we had the option to improve plans to accomplish our objectives and gauge the dangers engaged with the business that we intended to attempt. In this manner, we did a gauge of the interest for items, selling cost, and costs that we would acquire so as to build up the benefits we would make. We built up the methodology of advancing the items by the idea of taking

Research Paper Topic Proposal Race and Crime in the United States

Presentation Although African Americans include roughly 13 percent of the all out U.S. populace, they for the most part speak to an a lot bigger extent of individuals who are sentenced for different offenses and imprisoned (Mackey, Levan, 2011, p. 99). This inclination is especially observable among guys whose age ranges from 25 to 29. Dark guys are significantly more liable to be detained than Hispanic or non-Hispanic white people.Advertising We will compose a custom research paper test on Research Paper Topic Proposal: Race and Crime in the United States explicitly for you for just $16.05 $11/page Learn More This paper is planned for talking about potential factors that add to this dissimilarity. It is essential to analyze social and segment qualities of these individuals. Also, one of the errands is to look crafted by criminal equity framework and the manner by which it can treat people who are either blamed for sentenced for wrongdoing. This conversation can show why dark guys mi ght be overrepresented in American penitentiaries. Detainment rates among dark guys According to the information gave by the Bureau of Justice Statistics (2010), dark non-Hispanic guys have an imprisonment pace of 4,749 prisoners for each 100.000 of American residents (p. 2). Thus, the imprisonment pace of non-Hispanic white men is 708 feelings for every 100.000 occupants (Bureau of Justice Statistics, 2010, p. 2). At last, the detainment pace of Hispanic guys is roughly 1.822 prisoners per each 100.000 of the populace. In general, these discoveries demonstrate that there are critical inconsistencies existing between dark men from one viewpoint and white or Hispanic guys on the other. As it has been said previously, the level of African-American convicts in detainment facilities is a lot of huge that the level of dark individuals in America. In this way, it is critical to inspect the components that may expand this dissimilarity. The issue is that it can result from the disappointme nt of legislative organizations. Its starting points can't be clarified distinctly by singular conduct. Factors that are related with wrongdoing The scientists, who inspect the starting points of high detainment and conviction rates among dark guys, center for the most part around the segment attributes of these individuals. These factors can illuminate the association among race and wrongdoing. In their examination Bradley Wright and Wesley Younts (2009) recognize such factors as absence of instructive or work openings or acknowledgment of criminal operations in certain areas (p. 336). Most of dark individuals, who are detained or sentenced, for the most part originate from neighborhoods that have such qualities as high joblessness, an extraordinary number of surrendered houses, vandalism, and the accessibility of mixed drinks or medications (Wright Younts, 2009, p. 338). When in doubt, individuals don't feel a lot of connection to these neighborhoods.Advertising Looking for examin e paper on ethnicity contemplates? We should check whether we can support you! Get your first paper with 15% OFF Learn More In numerous cases, criminal operations, for example, medicate managing can be transformed into routine and they are not appropriately forestalled or explored. Moreover, individuals as often as possible originate from single-parent families which implies they are bound to be financially burdened (Wright Younts, 2009, p. 342). These are probably the most significant elements. At long last, one should take note of that an extraordinary number of dark guilty parties don't significant level of instructive accomplishment (Kaufman et al, 2008, p. 426). As indicated by Joanne Kaufman et al, African-American guys may regularly be put in the low instructive tracks which implies that they are frequently incapable to work with the most experienced and capable educators (Kaufman et al, 2008, p. 426). At last, one should think about that schools with an enormous extent of da rk understudies are much of the time underfinanced and have less assets in examination with those schools that are gone to for the most part by white understudies (Kaufman et al, 2008, p. 427). In this way, it is conceivable to accept that these individuals don't approach generously compensated occupations. These are significant social and segment qualities that analysts ought not dismiss. Indeed they are not identified with race or ethnicity; almost certain they can be clarified by the disappointments of administrative establishments. This is the reason arrangement producers first give more consideration to monetary and social inceptions of wrongdoing. The treatment of dark guys in the courts crafted by criminal equity framework is another significant angle that can't be neglected. One can allude to the examination done by Marit Rehavi and Sonja Starr (2012) who look at the elements influencing criminal charging and condemning of a person. As a matter of first importance, these res earchers contend that in the United States criminal investigators may pick the underlying charges that can later influence the sentences forced on an individual (Rehavi Starr, 2012, p. 1). For example, robbery carried out by an individual can be arranged either as vicious or peaceful wrongdoing relying on the point of view of the investigator (Rehavi Starr, 2012, p. 5). Additionally, there are least sentences that should be forced for a specific wrongdoing or offense; in any case, courts may force an increasingly serious discipline gave there are some disturbing conditions (Rehavi Starr, 2012, p. 25). Generally speaking, the discoveries recommend that dark male respondents typically get sentences that are on normal 10 percent longer in examination with white individuals who submit comparable offenses (Rehavi Starr, 2012, p. 24). Such differences regularly show themselves when courts analyze sedate offenses or property related misdemeanors. This is one of the issues that individuals ought not overlook.Advertising We will compose a custom research paper test on Research Paper Topic Proposal: Race and Crime in the United States explicitly for you for just $16.05 $11/page Learn More There are a few measurable discoveries supporting this reason African American guys can be separated in the criminal courts. For instance white individuals, who request blameworthy, for the most part get a 28 percent decrease of their sentences (Crutchfield, Fernandez, Martinez, 2010, p. 926). Interestingly, dark respondents are typically just a 13 percent decrease (Crutchfield, Fernandez, Martinez, 2010, p. 926). Also, one should note dark male respondents are bound to be denied bail than white individuals or Hispanic or Latino Americans (Crutchfield, Fernandez, Martinez, 2010, p. 926). Thirdly, they are regularly denied non-monetary bail. All in all, these models show that racial partialities may influence the choices of legitimate experts even in the twenty-first century. Additional ly, one should take note of the sentence forced by the court is regularly dictated by the aptitudes of the resistance lawyer who should ensure the privileges of a person in the court. The issue is that not normal for white or Hispanic guys, African Americans will most likely be unable to bear the cost of the administrations of such an expert. Unquestionably, this individual can get the help of the administration lawyer, however as a rule it isn't adequate, particularly in correlation with the best legal counselors who might be employed by a wealthy individual. In this way, it isn't allowable to reject the monetary variables while talking about wrongdoing and condemning. The scientists likewise call attention to that non-Hispanic dark individuals as a rule don't place a lot of trust in the respectability of the jury (Rose, Ellison, Diamond, 2008, p. 375). One of their significant concerns is that these individuals are bound to help the partialities and inclinations that can exist in the general public (Rose, Ellison, Diamond, 2008, p. 375). Once more, there were cases, when jurors’ choices could be impacted by their perspectives on race. For instance, one can make reference to the Scottsboro assault situations when dark respondents were unreasonably indicted (Rose, Ellison, Diamond, 2008, p. 374). Positively, the circumstance includes changed inside the most recent five decades, and present day legal hearers can speak to assorted racial or ethnic gatherings. Be that as it may, the partiality of attendants or judges may in any case show themselves in the courts. Along these lines, this difficult despite everything must be tended to. Moreover, recall that dark individuals are underrepresented in legitimate calling. For example, among 1298 government decides who currently work in the United States, just 109 are African Americans (Neubauer, Fradella, 2010, p. 196).Advertising Searching for examine paper on ethnicity contemplates? How about we check whether we can support you! Get your first paper with 15% OFF Find out More By and large, this number establishes just 8.4 percent of the complete populace of government judges. Thusly, there are 72 Hispanic government judges which is roughly 5.5 percent (Neubauer, Fradella, 2010, p. 196). Along these lines, one can expect that most of government judges are white individuals and some of them might be partial against dark respondents. Potential methods of decreasing the racial differences in the criminal equity framework At this point, there is no general procedure that can address the issue of racial disparity in the criminal equity framework. The models gave in this paper demonstrate that African-American guys, whose age runs somewhere in the range of 25 and 29, are bound to be imprisoned. All the more significantly, this issue can't be constantly clarified by the conduct of people; almost certain it very well may be ascribed the disappointment of arrangements. Conceivable arrangement of this issue may require complex activities with respect to the legislat ure. As it has been said previously, a significant number of the convicts are individuals who have almost no instructive and business openings. This is the reason the administration should carry more assets to those schools went to by minority understudies. Also, police needs to give more consideration to the anticipation and examination of criminal operations that may happen in the areas where huge numbers of such male convicts can live. One of their errands is to diminish the accessible of medications

Excel Program Functions

Excel Program Functions Excel Program Functions Home›Descriptive Posts›Excel Program Functions Descriptive PostsExcel is a program used in doing financial calculations as well as other types of calculations that the user may require to work out. When one is working with excel program there are some financial functions like PV which present the present value, FV which present the future value and NPER which the total number of payment periods which one needs to apply to arrive at the required answer (Walkenbach, 2010). The answer gotten when calculating any of the above can either be positive or negative, which implies that when the answer is negative the user is supposed to give out, and when the answer is positive, the user is supposed to receive.The PV is defined as the primary amount of the income, and it is used by an individual or a company to determine the present worthiness of a certain future payments. This function helps the user to determine how much a certain commodity is worth given its fut ure value (Walkenbach, 2010). For this function to help the user there must be a known annual interest rate, duration in terms of years, and the future value of the commodity. For instance, The cash in Present Value = the cash in Future Value / (1 + interest rate)yearsThe future value helps the user to determine the worthiness of an investment for a given coming years. Most of the companies make use of this function to determine for how much they will dispose off their commodity sometimes in future. The owner of the commodity can use this function to make his or decisions regarding on when it would be necessary to dispose off the commodity (Walkenbach, 2010). For the function to work out the value the user may be required to apply the present value, annual interest rate and the duration of time in terms of years. For instance: FV= PV (1 + interest rate)yearsNPER function is used by an individual or a company to determine how regularly the owner will pay the money or how regularly he will be supposed to pay. This function is attained by making use of the term and the period and multiplying both of them.

Political Influence Of The Tea Party Movement - 1176 Words

There are four kinds of significant â€Å"political actors†, â€Å"Political Party,† â€Å"Social Movement,† â€Å"Interest Group,† and â€Å"Group Organization,† which citizens in the United States can join and support in order to influence politics and government. These four important â€Å"political actors† have a long history and their ability to influence the politics and government can not be underestimated. Moreover, The Tea Party Movement is a political movement that began follow by the Barak Obama’s first presidential inauguration when his administration announced plans to given financial aid to bankrupt homeowners. This movement were sponsored by both the locally and nationally; most importantly, it had endorsed most of the Republican Candidate, which can says it is belong to the Republican Party. Besides, Tea Party Movement is a populist movement urging political change for the benefit of people, mostly focus on fiscal conservatism, it also favoring decreased taxes, which spending by the government; as a result, it has an acronym â€Å"Taxed Enough Already.† For instance,it is apparent that in the 2010 midterm election, several candidates backed by the Tea Party went on to win handsomely in strong Republican States. This led to losing not only winnable seats, such as Delaware and Colorado. To the Democrats in 2010, but also the 2012 elections. Among traditional Rep ublicans, fears soon arose that the continuation of such aggressive activism from a minority group might risk pushing theShow MoreRelatedThe Theory Of Relative Deprivation1745 Words   |  7 Pagestheory. Theoretically, relative deprivation can find itself affecting people economically as well as socially. Judging from statistics, it is very hard to assume that Tea Party supporters found themselves â€Å"relatively deprived† in any way. To see whether Tea Partiers were deprived socially, I looked into the demographics of the movement. Figure 1 shows that according to the CBS/New York Times poll conducted in 2010, the overwhelming majority of the movement’s participants are white (89%) and are moreRead MoreThe Tea Party And The Black Lives Matter Movement982 Words   |  4 PagesIn the reading relative to social movements, the TEA party and the Black lives matter movement are discussed. The TEA party which stands for â€Å"Taxed Enough Already† is a conservative American political movement. The members of this movement called for 3 majors’ things according to the first 3 articles of the reading packages. The first one is the abolition of the Checks and balance because they believes that constitution is sacred and that nobody even the government should be above law. The use ofRead MoreTea Party : The Journalistic Norms Of Objectivity And Separation Of Reporting From Advocacy833 Words   |  4 Pagesopinion, Billionaires’ Tea Party does not meet the journalistic norms of objectivity and separation of reporting from advocacy. The producers of this movie have a clear agenda, which is to expose the Tea Party as an organization full of ill-informed and extremely biased Americans who are hypnotized by some of America’s wealthiest businessmen into believing that liberals in American government are seeking to limit their constitutional rights. Th e director inserts his own political bias into the film,Read MoreThe American Revolution and Indias Independence Movement Essays1455 Words   |  6 Pages Systems of governance and authority can have a profound influence on the development of human societies. For example, the major influence of the British Empire in the development of Indian and American human societies. All types of governments – from local politics to federal bureaucracies to huge empires – maintain their authority through specific techniques, including fostering a shared identity (nationalism), developing economic interdependence, and sometimes using overt force. ChallengesRead MoreThe Tea Party, An Uprising Movement2770 Words   |  12 PagesThe Tea Party, an uprising movement, with specific beliefs have made a major political breakthrough in this year due to strategic framing usages and resources. Their framing usages strongly conveys their social and economical perspective and ideology throu gh an extremist and phenomenological approach. Their framing activities influences generalized belief, collective behavior, irrational behavior, experiential commensurability, and specific grievances among the supporters. The supporters are mainlyRead MoreThe Freedom Of The United States1501 Words   |  7 PagesWhen United States was founded, it was signified as the most progressive and political movement in Western Civilization, which has continued to change and form from all the racial, ethnic, and religious diversities within society. Through the freedom that was first generated from the separation of the church and state to the manifestation of the Constitution on December 15, 1791, it has changed the course of history forever. The expression of the people’s legal rights was the First Amendment to theRead More Key Events Leading to Revolutionary War Essay1094 Words   |  5 Pages18th century, world advances were made through ones connections. The closer relationship o ne had with the king, the better opportunity they have. Cronyism allows people with less talent to rise in society. However, living in colonies reduced the influence of cronyism. One could rise economically and socially through hard work and good fortune. In Britain, King George III appointed George Grenville as first minister with responsibility for solving the debt crisis of the Seven Years’ war. The BritishRead MoreThe Success Of The Boston Tea Party Essay1707 Words   |  7 Pagescultural identity of a country is molded when its people unite for a cause; one such event is the Boston Tea Party. The Boston Tea party is an important watershed in American history, one that determined the American identity forever. The establishment of independence from British colonization however did not happen overnight. The uprising was organized, carried out, and led by Samuel Adams (political philosopher) and a group of Patriots. Under the leadership of Samuel Adams and his compatriots, alsoRead MoreEssay On The Declaration Of Independence778 Words   |  4 Pages1776, the Declaration of Independence was signed by the founding fathers, thus implementing the foundation of the American government. The Declaration of Independence represents great significance in the history of the United States due to its influence throughout time. The Declaration signifies the rebellion against the British Parliament and the unification of the colonies in the fight for equality, liberty, and justice. Furthermore, the Declaration established a new form of government whereinRead MoreThe Political Parties Of The United States940 Words   |  4 Pagesmind and different belief that they need to follow. Therefore, there are a couple hundreds of political parties have been created for people to joint in the U.S. Each party has a particular rules and goals that they need to aim. In fact, Republican and Democracy are the two biggest parties in this country. However, there are also many interesting other political party, and one of them is The Canary Party which was establish in the Spring of 2011. In recent human history, mankind has created and witnessed

Letting Go Post Traumatic Stress Disorder (PTSD)

Anger, aggression and confusion are a few symptoms of the fabled myth of Post-Traumatic Stress Disorder (PTSD). An over whelming feeling that devours men and women of the armed forces, but hasn’t been talked about openly until, now. A subject no one likes to openly speak of, due to fear of being cast out as an outsider among the normal people who never witnessed something so traumatic can function in normal society today. Post-Traumatic Stress Disorder is a psychological disorder where the person diagnosed with PTSD encounters various symptoms caused by a traumatic event such as combat exposure, sexual assault or a serious accident. A traumatic event caused by unpredictable, unforeseen circumstances can lead to an intense negative nature.†¦show more content†¦The trauma that is attached to all of these sudden life changing injuries often lead back to substance abuse, alcohol abuse that is attached to a mental illness which takes a toll on a soldiers family as well. Ann Jones writes in her book, They were Soldiers: How Americas wounded come home the untold story, Sooner or later almost every American soldier comes home on a stretcher, in a box, in an altered state of mind. As the wars in foreign countries ends, the war continues on in within our soldiers. In an essay titled, Leaving the Battlefield: soldier shares story of PTSD, Chaplain Major Carlos Huerta tells of his experience dealing with PTSD. (Maj) Chaplain Huerta tells of his experiences in Iraq in 2004 and how the painful memories and how vividly he can remember every detail from the 6 year old boy who caught an IED during Ramadan or all the doors he knocked to tell children their mother or father weren’t coming home. Chaplain Huerta didn’t understand what triggered his PTSD, but he knew something was not right. Like most soldiers in the military Chaplain Huerta tells of, his mind never leaving the battlefield. The experiences Chaplain Huerta felt were overwhelming, but the fear of seeking help left him only an impression of the Army seeing him as a burden or weak. Chaplain Huerta goes on to say, â€Å". I have no bullet holes to show my wounds. I will not get any medal that will recognize them. If I did, I would be afraid and ashamed to wear it inShow MoreRelatedPost-Traumatic Stress Disorder1496 Words   |  6 Pages Post-Traumatic Stress Disorder Post-traumatic stress disorder is a psychological reaction to experiencing or witnessing a significantly stressful, traumatic, or shocking event. Did you know that one in three returning troops are being diagnosed with Post-traumatic stress disorder and less than 40% will seek help (PTSD Foundation of America). When people think of PTSD they automatically assume it just has to do with war veterans. But what people dont know is that children and teens all over theRead MoreHolden Caulfield Is On His Own Psychological Journey1450 Words   |  6 Pagestriggered by the traumatic event of his brother, Allie, dying 4 years prior. The death of Allie has affected Holden in all aspects of his life, including friends, school, actions, and thoughts. This causes concern in Holden’s parents. They are concerned with his health and well-being, therefore send Holden to a rehab center. His parents fear that Holden may have Post - Traumatic Stress Disorder, and have him psychoanalyzed. So, Hold en struggles with post-traumatic stress disorder because he showsRead MorePtsd Is An Abbreviation For Post Traumatic Stress Disorder Essay1282 Words   |  6 Pagesyear there are well over 7 million cases of PTSD that are announced (Kledzik). A small percentage of the people on Earth at some point in their life span will have some form of PTSD. A solution that will be able to help these people is commonly referred to as â€Å"man’s best friend.† For many years PTSD dogs have been useful to relieve the severe symptoms of this disorder. They have proven themselves to be more than just an animal. Post-traumatic stress disorder dogs are far beyond just man’s best friend;Read MoreBeloved Essay981 Words   |  4 PagesThe effects of stress on a person’s life can be calamitous. It affects every part of a person’s body and makes them feel useless and alone. In essence, some stress every now and then in our lives is good, but an overwhelming amount of s tress can be devastating. An example of overwhelming stress is Post Traumatic Stress Disorder, also known as PTSD. This disorder occurs when someone is exposed to horrific events in their life causing them severe and ongoing emotional damage due to the extremeRead MorePost-Traumatic-Stress-Disorder Research Paper757 Words   |  3 Pages  Ã‚  Ã‚  Ã‚  Post-traumatic-stress-disorder (PTSD) is part of many veteran’s lives in the U.S. today. PTSD is a serious mental and emotional disorder that people often don’t understand or don’t know about. It’s defined as a mental illness that develops after a person has lived through a traumatizing event, such as sexual assault, physical abuse, threat of death, or serious injury. Most people who experience a distressing event don’t develop PTSD, but for those who do, it’s extremely terrifying to go throughRead MoreCauses of Post Traumatic Stress Disorder Essay980 Words   |  4 PagesPost traumatic st ress disorder focus primarily on the way that the mind is affected by traumatic experiences. 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With PTSD in soldiers, theRead MorePreventing Ptsd During Military Personnel1371 Words   |  6 PagesPreventing PTSD in military personnel Goals: I aim to research if it is possible to prevent or make it harder to obtain PTSD in military personnel through the creation of a new drug, or use of an existing one. Currently, the problem with using medications is that it merely blocks the amount of distress and sadness that is brought on by PTSD. I intend to use some form of medication that could be taken daily by soldiers that would prevent the acquisition of PTSD when a trauma occurs, instead of blockingRead MoreThe Effects Of Post Traumatic Stress Disorder1102 Words   |  5 PagesPeople who suffer from PTSD may look for resources, which can help them forget about their experiences, â€Å"People experience a range of reactions following trauma. Most people recover fine, given a little time. However, a small but noteworthy number go on to develop more serious, chronic problems, like PTSD.†(PTSD: National Center for PTSD) When one has the opportunity to erase certain memories it can be something one might look into. Post Tr aumatic Stress Disorder can be life changing for one, thereforeRead MorePost Traumatic Stress Disorder ( Ptsd )2301 Words   |  10 Pages Post -Traumatic Stress Disorder When hearing about Post-traumatic stress disorder, majority of people think about war veterans. Many Americans suffer from Post -traumatic stress disorder other than those who have been at war. However some Americans are not aware that they have the disorder. Post-traumatic stress disorder or PTSD is rarely acknowledged or fully understood by many. â€Å"Post-traumatic stress disorder (PTSD) is a debilitating mental disorder that follows experiencing or witnessing an

Policies to Reduce Pollution Free Essays

The two policies that are mostly used to reduce pollution are the taxation of the pollution producers (Pigovian tax) and standards-change approaches. The Pigovian taxes are usually generally levied as an excise tax, which will raise the price of the goods produced. This causes the company to produce less which in turn lowers pollution. We will write a custom essay sample on Policies to Reduce Pollution or any similar topic only for you Order Now The standards-charge approach is to tax the pollution directly. The government determines the level of pollution that it thinks is appropriate, and then will charge a fine for each unit that is above the appropriate amount. This is how the standard-charge approach rewards the companies that produce less pollution and punishes the companies that exceed the allotted pollution amount. Unfortunately, standard-charge approaches don’t enable policy makers to control the air quality. The government has to estimate how much a company will reduce their pollution when they are fined. If the government sets a fine to low, the company may determine that it is cheaper to pay the fines rather than reduce its pollution. This also will not give the company an incentive to reduce their pollution level below what the government has set as the desired limit. The positive benefits to these measures are that our ecosystems are healthier and this also helps the health of the people living in the local environment. Air pollution is known to cause a great deal of disease in the population, especially respiratory disease. The environments ecosystems will benefit when people and companies lower their use of fossil fuels, this will help to lower greenhouse gases. Taxes and fines always have some sort of losses involved, both to the companies and to the government applying the fines. When the different taxes are levied, companies will find ways to reduce costs by either cuts in staffing or outsourcing what they are able to send to foreign companies. Another cost involves the failure of the government. The different taxes and fines levied on companies are paid over to the government and the government is notorious in their inefficiency in the use of their funds. Most government agencies are overly bureaucratic and cumbersome which can create unnecessary regulations that are impossible to enforce. It is impossible to determine the exact level of pollution reduction needed to produce a healthier living environment. At this point in time, society controls the pollution levels until the costs outweigh the benefits of additional controls. This assumption isn’t always valid. It has been proven, through past actions, which as air quality improves it becomes more difficult to reduce the levels of pollution at a reasonable cost. Even though society demands a clean environment for health reasons, it is a higher concern depending on income levels. The higher the income level the more of a concern it will be. Those with a lower income that are without medical insurance are less inclined to worry about pollutions that will harm them over time. Pollution should be reduced so that it will not negatively affect the health of the population or the environment. Unfortunately we also have to weigh the lowering of pollution against the cost of job loss and the cost of goods. In the end, as long as the government policies are able to reduce pollution to a level that is socially acceptable they can be viewed a success. How to cite Policies to Reduce Pollution, Essay examples

Regular downtime nurture positive energy

Do you also suffer from exhaustion in the middle of the day? If that is so then, you must pay heed to take a break from the work because the continuous mental and physical illness can lead to several harmful diseases. When you feel like your mind cannot take anymore and you are always lethargic without doing anything then, you must consider to refresh and relax your mind. When your mind does not allow things to enter anymore, it is actually an alarming call for you to take a break from the tough and hustling schedule. No matter you are a student who is looking for cheap assignment writing service or you are the working professional who is worried because of excessive workload, you must take some time out for yourself. There are multiple benefits of taking time off from work, some of them are discussed below. You Get Proper Sleep: Suffering from insomnia is very common among people; they are unable to sleep either because of the workload or because of stress due to pending work. When you take time off you are more likely to have a proper sleep which is very healthy not only for your body but also for your brain. In order to improve the activity of the brain, you must do everything to relax and refresh your mind and sleeping is the best way to improve the activity of the brain. If you are the one who thinks that, sleeping for a couple of hours is enough for you then, you are wrong because everyone needs to sleep minimum eight hours in a day for the effective functioning of ming and body. Try Fun-Activities: When it comes to having some fun time with your friends and family, you are always busy in completing your daily tasks. Because of the tough routine, you are not able to involve in activities which you like or which make you feel good in life. Therefore, taking a break from work can give you the opportunity of getting yourself involved in entertaining activities. It will play a significant role in improving your mental and physical well-being. Restore Motiv ation: Lack of motivation does not allow you to achieve your goals because without motivation you are less likely to put all the effort and hard work in completing the work. The lack of inspiration in your work make you feel incapable and under-valued which deter you from completing the task on time. The more you are motivated in your work the more you have better chances of achieving the goals. Increase Your Productivity: Working with a fresh mind can improve the productivity of work; therefore, it is necessary to take some time off from your work in order to refresh your mind. If you want to provide the great boon to productivity then, you must take rest occasionally to improve your performance in work. It is ultimately the best way to improve your performance in every sphere of life. Taking a break from work every now and then not only improves your performance but also fills you up with positivity in life.

The Souls Of Black Folk Essays - Reconstruction Era, Free Essays

The Souls Of Black Folk Essays - Reconstruction Era, Free Essays The Souls of Black Folk by W.E.B. Du Bois Du Bois was one of those people who studied and learned a lot of things about the world, a lot of things that he found to be extremely unjust. This became his source of energy for becoming an intellectual guide for America, warning it of "the 20th century color problem" and suggesting sound and rational courses of action for the country to take. His contention was expressed lyrically and with passion in The Souls of Black Folk that he wrote in 1903. His main philosophy was that an educated black elite should lead blacks to liberation. This deviated sharply with the emphasis by Booker T. Washington that industrial training for blacks and virtual silence on the questions of social and political equality. Washington?s ideas fitted well with the views of many conservative whites but were opposed by many black leaders, among them Du Bois. While writing The Souls of Black Folk, Du Bois declared that "the problem of the Twentieth Century is the problem of the color line"and predicted the racial conflicts that continue to plague our society. As up and coming spokesperson for the African-Americans in the early 1900?s in the age of white dominance, Du Bois urged the establishment of an "all-black party" and preached the need for black "conscious self- realization" and for the separate autonomy of the black community. At the same time he stressed the white man's responsibility for correcting racial inequality and pleaded for mutual understanding, for a nonviolent solution to a centuries-old dilemma. The first few chapters cover the Freedman?s Bureau and Booker T. Washington?s philosophical applications on equality of the African-American. Du Bois creates a hybrid form of expression in The Souls of Black Folk, this is covered in chapter three. Du Bois uses this mode of writing to question American definitions of racial identity and difference and the political implications of these definitions. He then utilizes this turn-of-the-century ambiguity in definitions of race in order to argue for the necessity of recognizing, accepting, and utilizing the ethnic and racial diversity of the American people. In doing so, Du Bois uses racist positions in order to argue against racism. In The Souls of Black Folk, Du Bois created a text of mixture that incorporated fiction, musical notation, poetry, memoir, and history in order to establish for himself a multi-cultural audience of blacks and whites who he encourages to question the validity of racial discrimination and to! take political action to further the cause of social equality for members of non-white races. Du Bois was opposed to Booker T. Washington but this book brings out the reasons why. Du Bois stood in opposition to Washington because: had a program that was narrow. Washington?s philosophy was that African-Americans would only survive through submission and believed they should stick to manual work and try to join the American consumer mentality in that way. Du Bois maintained that it was not only unjust, but illogical for the white community to continue attempting to thrust the blame for the black man's condition solely on to the shoulders of the former slaves. The blame was shared by both races, but it was up to the whites as the economically and politically stronger of the two to initiate the necessary steps involved in correcting the situation. The way for a people to gain respect is not continually belittling and ridiculing themselves; that, on the contrary, all African-Americans must insist continually, in season and out of season, that voting is necessary to modern manhood. That color discrimination is barbarism, and a disease. And he presented the problem to the white man in a way he could understand. You can't help but notice a type of intellectual disgust for the South on the part of Du Bois in this book. He intellectually browbeats them throughout the book, at times quite obviously. Being raised in a wealthy New England home and having studied at Harvard and in Europe, Du Bois could not identify personally with the majority of the poor blacks in the South. The position of African-American?s will need to assert itself in that day when increasing wealth and more intricate social organization prevent the

Be Sure Your School or Program Is Accredited

Be Sure Your School or Program Is Accredited Accreditation is recognition that an educational institution has a certain standard of quality that other reputable organizations will honor. There are two kinds of accreditation: institutional and specialized. Institutional refers to the entire school. Specialized, or programmatic, refers to specific programs within an institution. When you see that a program or institution is accredited, don’t accept that it is accredited by a reputable agency. Check it out. Make sure you can trust online programs. Be careful not to spend money on programs accredited by agencies not on the following list. They may be okay, but caution and good sense is recommended. When a program offers you a diploma in a matter of days, red flags are blowing. The U.S. Department of Education has the authority and responsibility of recognizing accrediting agencies that can be trusted. Here is their list as of May 1, 2009: Regional Accrediting Agencies Middle States Association of Colleges and Schools, Commission on Higher EducationMiddle States Commission on Secondary SchoolsNew England Association of Schools and Colleges, Commission on Institutions of Higher EducationNew England Association of Schools and Colleges, Commission on Technical and Career InstitutionsNew York State Board of Regents, State Education Department, Office of the Professions (Public Postsecondary Vocational Education, Practical Nursing)North Central Association Commission on Accreditation and School Improvement, Board of TrusteesNorth Central Association of Colleges and Schools, The Higher Learning CommissionNorthwest Commission on Colleges and UniversitiesOklahoma Board of Career and Technology EducationOklahoma State Regents for Higher EducationPennsylvania State Board of Vocational Education, Bureau of Career and Technical EducationPuerto Rico State Agency for the Approval of Public Postsecondary Vocational, Technical Institutions and ProgramsSouthern Ass ociation of Colleges and Schools, Commission on CollegesWestern Association of Schools and Colleges, Accrediting Commission for Community and Junior CollegesWestern Association of Schools and Colleges, Accrediting Commission for SchoolsWestern Association of Schools and Colleges, Accrediting Commission for Senior Colleges and Universities Nationally Recognized Accrediting Agencies Accrediting Commission of Career Schools and Colleges of TechnologyAccrediting Council for Continuing Education and TrainingAccrediting Council for Independent Colleges and SchoolsAssociation for Biblical Higher Education, Commission on AccreditationAssociation of Advanced Rabbinical and Talmudic Schools, Accreditation CommissionCouncil on Occupational EducationDistance Education and Training Council, Accrediting CommissionNational Accrediting Commission of Cosmetology Arts and SciencesNew York State Board of Regents, and the Commissioner of EducationTransnational Association of Christian Colleges and Schools, Accreditation Commission Hybrid Accrediting Agencies Accreditation Commission for Acupuncture and Oriental MedicineAccrediting Bureau of Health Education SchoolsAmerican Academy for Liberal EducationAmerican Bar Association, Council of the Section of Legal Education and Admissions to the BarAmerican Board of Funeral Service Education, Committee on AccreditationAmerican College of Nurse-Midwives, Division of AccreditationAmerican Dietetic Association, Commission on Accreditation for Dietetics EducationAmerican Osteopathic Association, Commission on Osteopathic College AccreditationAmerican Podiatric Medical Association, Council on Podiatric Medical EducationCommission on Accrediting of the Association of Theological SchoolsCommission on Massage Therapy AccreditationCouncil on Accreditation of Nurse Anesthesia Educational ProgramsCouncil on Chiropractic EducationJoint Review Committee on Education in Radiologic TechnologyMidwifery Education Accreditation CouncilMontessori Accreditation Council for Teacher Education, Commission on Accredi tationNational Association of Schools of Art and Design, Commission on AccreditationNational Association of Schools of Dance, Commission on AccreditationNational Association of Schools of Music, Commission on Accreditation, Commission on Community/Junior College AccreditationNational Association of Schools of Theatre, Commission on AccreditationNational League for Nursing Accrediting Commission Programmatic Accrediting Agencies Accreditation Council for Pharmacy EducationAmerican Association for Marriage and Family Therapy, Commission on Accreditation for Marriage and Family Therapy EducationAmerican Dental Association, Commission on Dental AccreditationAmerican Occupational Therapy Association, Accreditation Council for Occupational Therapy EducationAmerican Optometric Association, Accreditation Council on Optometric EducationAmerican Physical Therapy Association, Commission on Accreditation in Physical Therapy EducationAmerican Psychological Association, Committee on AccreditationAmerican Speech-Language-Hearing Association, Council on Academic Accreditation in Audiology and Speech-Language PathologyAmerican Veterinary Medical Association, Council on EducationAssociation for Clinical Pastoral Education, Inc., Accreditation CommissionCommission on Accreditation of Healthcare Management EducationCommission on Collegiate Nursing EducationCommission on English Language Program AccreditationCommission on Optic ianry AccreditationCouncil on Education for Public HealthCouncil on Naturopathic Medical EducationJoint Review Committee on Educational Programs in Nuclear Medicine TechnologyKansas State Board of NursingLiaison Committee on Medical EducationMaryland Board of NursingMissouri State Board of NursingMontana State Board of NursingNational Association of Nurse Practitioners in Womens Health, Council on AccreditationNational Council for Accreditation of Teacher EducationNew York State Board of Regents, State Education Department, Office of the Professions (Nursing Education)North Dakota Board of NursingTeacher Education Accreditation Council, Accreditation Committee

Thesis comments Essay Example | Topics and Well Written Essays - 1000 words

Thesis comments - Essay Example Instead Coase focused on factors within the organization which impacted economic activity. Coasian theory later became the foundation for what is today called internalization theory, one of the most significant theories to emerge in the study of multinational enterprises (Rugman & Verbecke, 2008). This theory suggests that foreign production and sales of a multinational business take place in response to imperfections in the goods and services markets. Buckley and Casson (1976) established the modern conception of this theory by suggesting three premises: 1) firms maximize profit in a world of imperfect markets, 2) the imperfect nature of the markets for intermediate products motivates firms to bypass them by creating internal markets, and 3) internalization of markets across national boundaries generates multinational enterprises. Thus, the multinational organization is seen as a device for raising efficiency by replacing external markets with an internal market within the company . Caves (2007) suggests that the establishment of a subsidiary by a multinational enterprise amounts to the entry into one national market based on needs created by another market. One type of entry is horizontal expansion whereby a subsidiary produces the same product (or product line) as the parent company. Another is vertical expansion or integration across national borders either backwards in order to obtain raw materials or other intermediate products needed by its main operations, or forwards to provide a distribution channel for its exports. Consequently there are three types of organizations potentially relevant to multinational enterprises. The first is a horizontally integrated firm, meaning a firm which produces essentially the same product line for each of the geographic markets where it has a presence. The second is a vertically integrated firm, meaning a firm that produces outputs in some of its plants which serve as inputs to others of its plants. The third is a diver sified company, whose plant outputs are neither horizontally nor vertically related to one another (Caves, 2007). Hymer’s (1976) theory of international operations highlighted two major motivators of international operations, namely the exploitation of oligopolistic advantages and the removal of conflict between firms to strengthen market power by means of collusion. He states, It frequently happens that enterprises in different countries compete with each other because they sell in the same market or because some of the firms sell to other firms. If the markets are imperfect, that is, if there is horizontal or bilateral monopoly or oligopoly, some form of collusion will be profitable. One form of collusion is to have the various enterprises owned and controlled by one firm. This is one motivation for firms to control enterprises in foreign countries. (Hymer, 1976, p. 25). Hymer emphasizes that direct foreign investment is not motivated by interest rates but rather by potenti al profits which can be derived by controlling a foreign enterprise. Vernon’s product cycle model (1966) is an important macroeconomic approach to understanding international business. This theory describes the product cycle as consisting of three primary phases: innovation, growth, and maturation. During the last, maturation stage of the product, the

Kiowa& Colorado History Essay Example | Topics and Well Written Essays - 500 words

Kiowa& Colorado History - Essay Example They stationed themselves in southeastern Colorado, western Kansas, and western Oklahoma. They had some fights with Comanche, who were more populous tribe, but eventually these tribes created a confederation, between 1790 and 1806. By 1840 Kiowa became alliances with other tribes as well, such as Lakota, Cheyenne, Arapaho, and Osage. â€Å"Provisions of the 1865 Little Arkansas Treaty forced the Kiowa and Comanche to relinquish lands in Kansas and New Mexico, and the 1867 Medicine Lodge Treaty established a 2.8 million acre reservation in southwestern Oklahoma. There the Kiowa, Comanche, and Apache were confined following their subjugation at the end of the Red River War in May 1875. Kiowa-Comanche-Apache (KCA) Reservation lands were allotted in 1901† (Kiowa, para.2) At the beginning of the 21st century there are about 12000 Kiowa living in Colorado and Oklahoma. Kiowa developed a bison-hunting culture, together with the buffalos they moved around to the places of grazing. Kio wa lived in tee-pees, so it was easy for them to move around. Kiowa captured wild mustangs and trained them to use in warfare, for hunting purposes, as well as the means of transportation. Kiowa organized themselves by age, as well as by sex. As the person would get older he/she would move to the next social age organization. Brothers and sisters avoided interacting with each other after the age of ten.

The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay

The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay Introduction Growth in international trade has been on the increase over the years necessitating several organisations to be involved in the efforts to harmonise accounting practices either regionally or internationally. Among those, leading in this effort were the European Union (EU) and International Accounting Standards Board (IASB) (formerly International Accounting Standards Committee, IASC). This essay will look at background and harmonisation process of the two organisations and evaluate their achievements to date. It is considered that harmonisation maybe defined as a means by which differences are reduced hence harmonisation of financial practices will be regarded as the process by which the differences in accounting practices across countries are reduced ultimately resulting in a set that is comparable (Nobes and Parker, 2010). Background and Objectives The European Union (EU) is an economic and political union of 27 member countries located in Europe. The EU was established on 1 January 1958 following the Treaty of Rome 1957 (Nobes and Parker, 2010). The objective of Treaty had established rules to encourage free movement of persons, products and services, and capital. This establishment drives the needs of harmonization of accounting and financial reporting. Thus, the most important objective of EU is to create a common market for the member countries. Uniformed accounting standards are required regionally in all parts of EU to encourage the flow of capital, enhance the protection of the shareholders and other stakeholders, and increase the reliability and comparability of companies financial information. The EU shows a contribution to regionally harmonizing accounting practices by established Directives and Regulations which are the two main instruments to harmonize company law and accounting standards (Nobes and Parker, 2010). As as an economic and political union, the EU have issued and established many directives to harmonize accounting practice in regional term. However, in international scope, the IASC is one of bodies are effecting on harmonization of accounting rules and disclosure and it reported a number of international standards (Nobes and Parker 2010). IASC was founded in June 1973, and the Board of IASC was constituted simultaneously by main accountancy bodies in nine different countries such as Canada, France, Germany, UK, and USA etc. The IASC was established to harmonize international accounting standards. IASC has received board range of support for its effort to harmonize international accounting, which has been considered as leading force to harmonization (Larson, 1999). The harmonization of accounting is also supported by IOSCO (International Organization of Securities Commissions), large public accounting firms, trading unions and most national public accountancy bodies. The basic objective of IASC is considered as publishing accounting standards to be observed in the financial statement preparation and encourage their acceptance and observance globally (Nobes and Parker, 2010). In 2001, the IASC restructured and renamed to the IASB. The new organization has shown new more comprehensive objectives compared to the IASC. To be able to understand the objectives of IASB, the conceptual frameworks should be explained. The IASCs conceptual framework included the objectives and the qualitative characteristics. The following table 1 shows the detailed objectives of IASB under the IFRS Foundation Constitution. Table : IASBs objectives IASBs Objectives To develop high quality and understandable international accounting standards to guide high quality, transparent and comparable information in financial reporting. Thus accounting standards will help the global capital market participants and other users decision making. To encourage the use and rigorous application of standards To fulfill the (a) and (b), and take account the interest of small, medium size entities and emerging economic account appropriately. Give high quality solutions about convergence of national and International accounting standards. Source: IFRS Foundation Constitution (ias.com, 2010). The qualitative characteristics of financial statements made by IASC followed the FASB. In order to forecast the risk, the accounting information must include all these three characteristics: relevance, reliability and comparability. The motives of harmonizing accounting practices by these organizations: One is tempted to consider harmonisation objective as having shifted from reducing differences to coming out with a standard or model for uniformity. The motives of the two most influential international bodies involved in the process of harmonisation of the different national accounting systems, therefore (as stated on their web sites), seems to suggest that they aim to develop or create a single set of high quality, understandable and enforceable global accounting standards, (Elliott and Elliott, 2009). It is more of standardization than harmonization as it is less flexible. This therefore raises suspicion as to the true purpose of their efforts especially when we consider their respective current compositions, history, their headquarters and the majority of stakeholders who are likely to benefit. Perera (1989) as quoted in Deegan and Unerman (2006) argued that the accounting standards themselves tend to reflect the circumstances and patterns of thinking of the representatives that makes the committees. Already, IASB seems to have noted similar criticism and Nobes and Parker (2010) states that the trustees will gradually increase the Board membership to include members from Europe, North America, Asia/Oceania, Africa and South America by 2012. Similar concerns were once echoed by Gray, et al (1981) while commenting on the proposal to introduce standards specifically for MNCs and the question seems to be still valid. He submitted that the term standard could be used broadly to mean a set of statements which may include reference to disclosure or measurement issues for the benefit of Multinational Companies. He found such statements to have a different meaning from that intended to achieve strict uniformity to those capable of more flexible interpretation; from those derived from statutory authority, to those which are effectively advisory. However, he relented that the fact that they exist as guidelines or criteria against which MNCs accountability is assessed, qualified such statements to be described as standards. Whittington (2005) stated that the motivation for the creation of the IASC was due to the need for a common international language of accounting to serve capital markets. He highlighted that a common set of accounting standards increased the comparability of companies in different countries and facilitated the easy consolidation of group of companies based in different countries. Although IASB sets standards after close scrutiny from different national standard setters, it is evident that it is involved more with convergence than harmonisation. This may in a way also support the sentiments expressed by UK finance directors during a survey that IFRSs undermined UK (and obviously of all other countries) reporting integrity, (Elliott and Elliott, 2009). Countries still need to maintain their national pride as they exhibit substantial economic and cultural differences. On another hand, it is important to note that we now have more of a global economy hence the development of international standards makes it easier to raise cross-border finance and to compare performance of companies by users who include prospective investors, (Elliott and Elliott, 2009). To summary, Epstein and Mirza (2001) and Choi et al.(2002) gave reasons for the harmonization process of accounting practices in the preparers and user perspectives, they stated that harmonization created huge advantages as listed in the following tables: Table : Advantages of harmonization Preparers Users Better comparison between group company and subsidiaries in preparing consolidation of financial statement Higher quality and comparable information among companies to decision making and Better communications in internal reporting system Reduce the risk for financial institutions MNCs do not have to change their statements to conform to each countrys rules when listing on exchange stock Lead to a well-developed and good functioning capital market, and its a pre-condition for a good economy and development Process of harmonization on IASC/IASB and EU The IASC and its successor are considered to be the most successful body that evolved in harmonization of accounting practices (Nobes and Parker, 2010). The harmonization efforts of IASC can be classified in three phases. Simultaneously, the IOSCO and IFAC have supported to the IASC/IASB and EU. First phase: 1973 to 1988 This period of time is called the first stage of development of IASC. During this period, the IASC set up most of its standards which covered major accounting topics like accounting for inventory (Epstein and Mirza, 2001). IASC focused on achieving compatibility between the existing standards and IAS and giving a lowest-common denominator approach cross the countries. At the same time, the strategy of IASC allowed multiple methods that used in various countries. IOSCO accepted that IASs for financial statement of foreign companies that listed in their stock exchange market (Larson, 2011). Additionally, the IFAC was founded in 1983 to develop the areas which were uncovered by the IASC, such as auditing and management accounting (Nobes and Parker, 2010). The following table shows the detail information of process: Table : Harmonization Process from 1973 to 1988 Harmonization Process 1973-1988 Context 1973 The IASC was founded. 1976 The Economic Cooperation and Development published an announcement on investment in MNCs to develop guidelines on disclosure of information (Choi et al., 2002) 1977 A Report about IASs for transitional corporations was issued by an expert group of United Nations (Choi et al., 2002). 1981 In order to set IAS widely, the IASC had forums with other organizations. 1983 Foundation of IFAC helped IASC to get a closer relationship with other bodies (Nobes and Parker, 2010). 1984 The London Stock Exchange issued a number of incorporated companies to follow IAS in the UK or Ireland (Choi et al., 2002). Second phase: 1989 to 1993 During this period IASC started to cooperate with IOSCO, and made agreement with IFRS for cross-border securities offerings (Nobes and Parker, 2010). However, the IASC was decreasing the choices under the IAS and the IASC needed more capital market so that the IOSCO would accept it in the period between 1989 and 1993 (Fritz and LÃ ¤mmle, 2003). IASC published a framework to prepare financial statement in 1989 and Comparability/Improvement Project was carried out to narrow the alternative accounting treatment in this period. Furthermore, 10 standards was revised in 1993 (Nobes and Parker, 2010). Table 4 shows the processes in this period. Table : Harmonization Process from 1989 to 1993 Harmonisation Process 1989-1993 Context 1989 Exposure Draft 32 was issued by IASC Third phase: 1993-2001 IASC started agreement with IOSCO and IOSCO supported 30 core standards that were developed or revised by IASC. From 2001, IASB started to improve existing International Accounting Standards, deal with the problem that IASC havent addressed and enhance quality of financial report. IASB also involves in reducing the international differences in standards with FASB (USA) (Nobes and Parker, 2010). Table : Harmonization Process from 1993 to 2001 Harmonization Process 1993-2001 Context 1995 The European Commission planned to support the IASC to make IAS link with EU accounting requirements. 1996 The SEC manifested that it supports the IASCÂ ´s objective to develop, as expeditiously as possible, Accounting Standards that could be used for preparing financial statements that could be used in cross-border offerings. (Choi et al., 2002:296) 1998 The IOSCO published an announcement International Disclosure Standards for Cross Border Offerings and Initial Listings by Foreign Issuers (Choi et al., 2002:296); the IASC began to explore a new strategy and organization structure. 2000 The IOSCO accepted the IAS, especially for foreign registers (Nobes and Parker, 2010). 2001 IASB was set up by supporting from the IOSCO and SEC (Nobes and Parker, 2010). The fundamental of EU accounting harmonization is a harmonization of company law which is aim to create a uniform business environment (Mueller, 1997). Harmonization of company law taken by EU is directives, which have publicized 12 directives. Moreover, the forth and the seventh directives made the contribution to the accounting harmonization process in the Europe (Hulle, 2001). In details, the fourth directive in 1978 combines Member States provision and provide a guideline of the presentation and content of annual accounts, valuation methods and the publication. The Directive also pointed out that the annual report must include a fair review of firms financial position and the true and fair view brought from UK was firstly mentioned in mandatory term. Also, the seventh Company Law Directive in 1983 combines National laws on consolidation accounting and the fourth directive together, and sets out the methods of preparing consolidated accounts. Choi (2002) suggested that IASs as the new accounting standards are the preferred choice for EU countries by European Union. In terms of international harmonization of accounting standards, the policy stated by European Commission in 1995 pointed out that it was more efficient to associate EU with IASC and IOSCO than amend existing directives (Epstein and Mirza, 2001). In 2000, a further step in harmonization process was made by EU, which required enterprises on a regulated market to prepare their consolidated accounts under IAS (Fritz and LÃ ¤mmle, 2003). The important obstacles faced by EU and IASC are differing accounting practice, which caused by different countries, nationalism, as well as lack of strong professional bodies and international enforcement agency. Also, the difference in regulatory sources is the challenge for EU and IASC (Houssain,nd). IASC is broadly focused on removing unnecessary differences in accounting principles and practice around the whole world (McComb, 1982). That A lack of synchronization between release of standards in different countries and the formulation of standards by IASC will be an obstacle for harmonization (Rivera, 1989). Furthermore, lack of the professional bodies takes a challenge to implement IASs. It is said that IASC can only implement its accounting standards by its member bodies, not through the own authority. Taking France and Germany as examples, the professional accounting bodies in these two countries have rarely influence setting of accounting rules than setting by the government and governmental bodies, so that IASs can only promoted by persuasion (Nobes, 1995). In terms of nationalism, there is an unwillingness to change accounting practice by accepting compromises. Nationalism may be brought out when attempting to maintain independence of sovereignty. It can be observed that some countries did not make a reaction to attempts of harmonization by IASC (Nobes and Parker, 2002). Another challenge is the economic consequences of a particular country. Various in economic consequences of standards could result in de-harmonization unless considered by those who set the standards (Nobes and Parker, 2002). The international accounting firms are also worried about the increasing interest of outsiders in the profession and the wish the standard setting process to be kept outside of the hands of the government (Samuels and Piper,1985). The achievements or successes of both EU and IASC/IASB in harmonising accounting practices: In order to decide whether EU and the IASC were successful, it is important to review the objectives of these 2 organizations. First of all, the achievements of EU would be evaluated. In the past, countries in European used control of bookkeeping system instead of the financial statements which were lack of law and format. The EU set two main directives to improve financial reporting practices and brought about some harmonisation. These directives approached rapidly throughout Europe and nowadays most countries in the continental Europe followed the EUs accounting system rather than Anglo-American type. The Table 6 describes the extent of harmonization that has been achieved in descending order. Table : Extent of harmonisation achieved between 8 EU countries in descending order The balance sheet translation Differences in translation treatment Value of inventory The income statement translation The way to approach depreciation Examination and improvement Value of Fixed Asset Goodwill Approach for cost of inventory Source: Herrmann Thomas, 1995, p264 Besides those successes, EU had some failures. Montagna (1986) stated that weak regulations, general and vague disclosure made European accounts be the same. In addition, Blake and Amat (1994) concluded that because of no direction for foreign currency translation, deferred taxation and accounting for lease commitments, the EUs directives was failed itself. Some countries have explained the directives paralleling with the national accounting tradition. Some individual companies might refuse to agree to the rules given by EU. For example, 90% of German companies failed to publish their accounts. The EU harmonization also failed at the material level of actual accounting practices. The Table 6 shown above have presented 9 material harmonisation completed by 8 European countries. Some of these areas are not concealed by the EU legislation. Secondly, we will determine whether IASC succeeded. The term issuing standards is clearly successful. IASC released forty-one standards coming along with conceptual framework. However, because of that the standards were criticized for allowing many options. Another objective which should be considered is promotion and observance of standards. We have to study four types of country: developing countries, emerging nations, continental Western Europe and Japan, and capital market countries in order to decide IASCs success. In developing countries type, Saudagaran and Diga (2003) achieved that the harmonization in ASEAN countries would go on and be based on IASBs standard. In addition, IASC had advantages as a global standard-setter to be a major impact in some emerging nations which moved from communist to capitalist economics. In the continental Western Europe and Japan type, IASC has achieved limited success. Some countries considered IASC as a Trojan horse trying to inflict the accou nting standard in EU. Some companies in Switzerland chose IASs for their financial statements, and until 1994 IASs were used by several large companies all over Europe. The last type of countries including United States, Canada, the United Kingdom, Australia, South Africa and Netherlands seems influence the IASC. Furthermore, IASC could be considered as a successful organization as it had a support from IOSCO and EU commission in 2000. Nevertheless, IASC has accomplished their objectives. CONCLUSION References IASB (2011) History of International Accounting Standards Board http://archive.iasb.org.uk/about/history.asp IAS.COM (2010) What is IASB? The objectives of IASB, http://www.iasplus.com/restruct/whatis.htm Larson, Robert K, Kenny, Sara York (1999) Harmonization of International Accounting Standards: Progress in the 1990s, Multinational Business Review, spring 1999. Nobes, C. and Parker, R. (2000) Comparative international accounting, 6th edition, Harlow: Pearson Education.

Martin Luther King V. Malcolm X

Alan Mason Period 8 Martin Luther King v. Malcolm X Martin Luther King has been known for using peace to help him get equality among all people but especially African-Americans. He was not the type of leader that resorted to violence in order to get the equality that he fought for. King has been known for moving people by the use of his speeches like King's I Have a Dream and Vie Been to the Mountaintop speeches. King shows through these speeches that even though he was determined to get equal rights for every African-American, he as only going to stick to subtle, nonviolent ways like court cases, protest, and boycotts.This philosophy is the exact opposite to Malcolm X, another Civil Rights Leader, who thought that African American should not waste their time on protest and boycotts (Document 7). Malcolm, like King, was not in favor of violence but believe that African Americans should by all meaner use violence to protect themselves when they â€Å"attacked by racists† (Docum ent 9). But, Martin Luther King's philosophy was more beneficial for the African-American community then Malcolm Ax's because the effort that he put Into his nonviolent philosophy made gaining rights more successful and more meaningful.Martin Luther King showed that he had the better philosophy compared to Malcolm X because of his stance on violence. One way King upheld his beliefs was through protest. King said In his Our God Is Marching speech, â€Å"We are on the move now. The burning of our churches will not deter us. We are on the move now. The bombing of our homes will not dissuade us† (Document 4). So Protesters, Including King himself were having their homes burned down for retesting for what they believe Is right. In March of 1965 King and other protesters walked In order to raise awareness of the need for a Voting Right Act. This Act was passed later that year.But even though they achieved their goal for voting right does not mean that the protesters did not receive opposition for their actions. Mass arrest, police attacks, and state troopers blockading all occurred throughout the walk. If King chose to fight back then that could have either delayed getting the Voting Right Act approved, or It may have been felt that African-Americans did not deserve to get the Act approved. But King Just showed by obtaining from violence you can still get what you want. Martin Luther King showed that there were other ways to fight for what you want aside form fighting Itself.King did this by using boycotts and strikes. He said, â€Å"There Is nothing quite so effective as refusal to cooperate economically with the forces and Institutions. † King realized that one of the ways he was going to get American to give them the rights that African-Americans wanted was by disrupting the flow of money that was going Into the Caucasian shops. This meaner by not buying from places that o not offer Jobs for African-Americans then those businesses would see how much they needed the African-American community, even If It meant having to hire African- American workers.Malcolm X did not agree with boycotts and strikes he said, â€Å"We have to learn how to own and operate the businesses of our community and develop to be involved in picketing and boycotting other people in other communities in order to get a Job† (Document 7). But this idea completely went against the philosophy of being together not separate. If this would have happened then the country would eave always been separate and things would have never been equal.Martin Luther king has been known for using his words instead of his fist when it comes to defending what he many thousands of others believed to be correct. King once said in his I Have a Dream speech that he had a dream that â€Å"former slaves and the sons of former slave owners will be able to sit down together at the table of brotherhood†¦ They will not be Judged by the color of their skin but by their charac ter†¦ We will be able to work together, pray together, to struggle together, to go o Jail together, to climb up for freedom together† (Document 2).King fought for African Americans rights by using his words. He told the people of his desires for and equal and fair life where people could live in harmony with each other and not be judged by their skin tone. He thought of a time where there would be no more separate but equal as were stated prior, people would be able to â€Å"work together†¦ And go to Jail together. † (Document 2) So by using his speeches where thousands of people came to listen to him talk, he moved a nation to be in favor of his reasoning's.In conclusion, Martin Luther Kings philosophy was more beneficial for the African- American community then Malcolm Ax's because the effort that he put into his nonviolent philosophy made gaining rights more successful and more meaningful. King kept up with his no violence idea by participating in other thi ngs that got America's attention like protest, boycotts and speeches. King strives to achieve equality and because of his hard efforts he has succeeded in more ways than one to help African-Americans get the same civil rights as Caucasian Americans.

What Is An American - 1384 Words

What is an American? America, one of the largest and most famous countries in the world. Mainly the most known for allowing freedom. The United States of America is one of the only countries in the world that permits equal rights for men and women. It is the only country in the world made out of many different countries and religions. America contains more than 300 million people, and  ¾ of the population are immigrants. Immigrants are people who were born in different countries who migrate to new ones.  ¼ of the American population was born here. I am part  ¼ population. The United States has many names (USA, America, United States, The United States of America), however, one of the names that it s mostly referred to by other countries is, Melting Pot. A melting Pot isn t really a name, however it s a reference. Basically the melting pot refers to America as Melting Pot of Cultures. The United States is a country of immigrants. It’s a place where people from all over the world come to bui ld a better life. Some immigrants bring their families. The real question is, what is an American? Like what makes an American what they are? What IS America? There actually is many things that makes someone living in the USA, an American and things that MADE the USA what it is today. Certain things like : Mixed cultures, great ancestors, and the american dream. To start off, let’s begin with a question, â€Å"What is an american?† Basically, an American isn t a person from a specificShow MoreRelatedWhat Is An American?1040 Words   |  5 PagesThe Question of â€Å"What is an American?† can be answered in many ways depending on the person you’re talking to. Over time, technology and people have changed drastically. From the big sail boats the pilgrims used to cross the seas to the huge freight ships that travel ridiculous amounts of miles used today. But through all of the advancements that we’ve seen over the years, one thing has stayed in place and that is perseverance. There are always those people who get the job done when it needs to beRead MoreWhat Is an American2973 Words   |  12 PagesAmerican writings have portrayed numerous ideologies of what it means to be an American and these ideals have transcended throughout time and can clearly be depicted by the major influential literary aspirants from each century. The one thing that remains the same is that it has always been a struggle to forge a truly American identity given the fact that our nation is one of immigrants. These early works reached the level of literature, as in the robust and perhaps truthful account of his adventuresRead More What Is An American Essay1650 Words   |  7 Pagesquestion; What is an American. This country is full of individuals of many backgrounds, and diversities and each person has a different opinion on this question. 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Nearly 9-in-10 (88 percent) Americans agree that America was founded on the idea of religious freedom for everyone, including religious groups that are unpopular. Ninety-five percent of Americans agree that all religious books should be treated with respect even if we don’t share the religious beliefs of those who use them. Nearly two-thirds (66 percent) of Americans agree thatRead MoreWhat Is an American Essay933 Words   |  4 PagesWhat is an American Introduction Although the present day American is a totally a different person, at the close of the Revolutionary War the same individual was a European immigrant impacted by the nature of the American continent. In St. Jean de Crevecoeur’s perspective, an American is a race that results from a mixture of Swedes, Dutch, French, Irish, Scotch, and Englishmen (48). 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