On the Sidewalk Bleeding: Newspaper Article Essay

Last night at approximately 11:30 pm, Andy Anderson had become the latest victim of gang violence in the borough of Queens. Andy was stabbed when he darted through a back alley on his way to buy a package of cigarettes at Alfredo’s on the next block. At that exact time, he was ambushed and later stabbed by a member of the GUARDIANS. A rival gang of the Royals. The ROYALS being that of which Andy was a part of. According to police officers that arrived on the scene about 45 minutes after the ambush occurred. â€Å"Andy Anderson was wearing a bright, purple, silk jacket with The ROYALS stitched across the back of the jacket and Andy delicately stitched in black lettering over the heart.† Police also knew that when they saw ROYALS on his jacket that this wasn ‘t a random act of violence, and that this was a planned attack. This attack shows the extreme dangers of Gang violence in the borough of Queens.† When police found Andy â€Å"On The Sidewalk Bleeding†, they had known that he had already died. This was because of three reasons: the location of the stab wound, the location of the wound, and how long it tom for EMS personnel to arrive on the scene. Police were also able to find him on the sidewalk with his girlfriend Laura who had this to say: â€Å"When I didn’t see Andy for a long period of time, I knew something wasn’t right and by the time I left the school and got to him it was too late†¦ he was dead. Police officers have just commenced their investigation and an autopsy will be conducted in the coming days to find out the time of death. Police would like anyone with any kind of information to contact 69 Division or to leave an anonymous tip for Crime Stoppers.

Boutique Owner- Career Report

Running of a boutique is classified in the class of small business venture in fashion industry, and it is a dream to many people. The desire by many people to operate a boutique is motivated by the capability of individuals to apply managerial skills in operating small businesses. In addition, this is a very lucrative industry capable of bringing in a good income. However, management of a boutique business is not that easy due to the need of being up to date with ever changing fashions and tastes of customers.One main challenge is developing mission and vision statements in addition to application of good leadership and managerial skills. These factors support the fact that most of the accomplished boutique owners are people who are successful in the field of managing small businesses. This is achieved through application of personal traits such as determination, self driven motive, and enterprenual skills, basic of planning, management, and organizational skills. As a matter of fact , boutique business is a complex line of business where total management skills are required.In-depth knowledge on the running of the boutique and fashion statistics is very useful to any owner in order to make a meaningful progress. Boutique as a career requires the owner to employ other people who are capable and able to manage the business accordingly (White & Griffiths, 16). It also requires that the employees to perform their boutique work according to their past knowledge and experience. Therefore, workers or employees who have knowledge on the tactics that lead to improved performance play a very big role in operations of a boutique as a career. EducationAs a boutique owner it requires you to look for employees with knowledge as well as the skills of a boutique. Owning a boutique is not simple because one is required to have a substantial amount of start-up capital. This may force one to get a bank loan which should be paid regardless of whether the business succeeds or not. The failure or success depends on the management style of the owner. It is true to say that one can know the fate of a boutique business within the first few months or years. However, at the beginning losses are very high because of the initial investments and also extra expenditures of acquiring initial stock.At this early stage, one is expected to maintain high expectation through management of the losses as you focus on the profits generated in each transaction. But this only lasts for a period of time because once the business has stabilized, the expenditures becomes minimal creating a good source of income for the owner. Therefore, for a person to own a boutique future expectation that is the mission and the vision will be required. Managerial knowledge and the leadership of the employees is also another factor that determines the performance of the boutique.Owning a boutique needs a person who is open minded in matters pertaining to ideas regarding different boutique issues. T he business requires a well motivated individual who can use the combination of savoir-faire business skills and in depth the knowledge of the fashion retail industry to make profit. It requires a person to have the exact knowledge that is needed to ensure that a boutique is well managed. It needs leadership skills and management skills for a nice and effective boutique to be effective, planning should also be effective.Boutique deals with a wide range of fashion products for example sportswear, beachwear, novelty items, shoes, handbags accessories, and watches. In my case, a combination of the accessories and the novelty items, watches, shoes, handbags make my career as an owner of a boutique. Training This business requires one to have an education background which is specific on the knowledge of issues relating to fashion. One is required to have a Bachelor Degree in Business Administration Fashion Retailing or Marketing as well as management is of essence when operating a boutiq ue.Masters in Business Administration is an added advantage since it attracts investors in form of partners as they may have a greater trust in your management capability. Experience also applies in addition to the education background. This includes an extensive experience in fashion retail industry in a variety of positions from different levels of retail sales associated with exact experiences as a retail store manager. In boutique ownership career, risk taking personality is very important and solid business backgrounds such as marketing, accounting, sales, management and knowledge of the fashion are critical requirements.Other important requirements in connection with retail market place including trends and forecasts, flexible multitasking capabilities, excellent time management and communication skills in depth are important (Style career). Training focuses on the management and leadership qualities required in operations of the boutique. Tactics on customer response is also important during the training; the trainees are provided with a wide range of knowledge of handling different positions in the boutique business.Salary range My salary range is $100,000-$150,000 pa. The range is however not fixed as it can fluctuate depending on the level of profitability. Being a fashion industry, the knowledge of current trends in the market will promise one an upper limit income. Future trends Many successful businesses start small and build up to larger ones through expansion. Being a small business owner has been my dream for me. I do not regret why I chose a boutique business as my career since I have seen fruits of my labor.I am looking forward to building a large business empire by opening up boutique outlets which are at the proximity of my customers. I will even remain sensitive to the needs of my customers in addition to allowing them to make requests for the kind of products they would like me to stock for them. This I believe will give me a mileage ahea d of my competitors. Works Cited Style career, Breaking Into and Succeeding as a Boutique Owner. Viewed on 11 July 2010 from http://www. stylecareer. com/boutique. shtml White, N and Griffiths, I. The Fashion Busines

Illegal immigrant Essay Example | Topics and Well Written Essays - 750 words

Illegal immigrant - Essay Example With the downfall of the United States economy, finding jobs has become a difficult and almost impossible task for many people. Many businesses are unable to afford to take on new workers, or potential employees are either under-qualified or overqualified. Illegal immigrants, on the other hand, are finding no problems whatsoever in obtaining employment, finding the few jobs that are willing to pay employees regardless of their citizenship. Since these immigrants are illegal, they are either using fake identification cards to get their job or are else being paid under the table, and therefore are not contributing to state or federal taxes. If a legal resident of this country were in that job, the money they would make would be going to taxes, which is part of being an American. These taxes also help the state of the economy. Furthermore, when these illegal immigrants take on these jobs, they are taking away job opportunities for people that legally have a right to be working in this c ountry. Numerous news broadcasts have revealed that many places are hiring illegally, despite the fact that there are many legal people in this country who need a job just as bad as the person who obtained the employment illegally. Children of illegal immigrants have also shown to put a great strain on legal Americans in the school systems because of their inability to speak the dominating language of the classroom, which is English, and this can slow down the progress of the classroom. When young illegal immigrants enter this country, they usually do not know how to speak, read, or write in English. This has caused school systems to put these children in a level of immediate priority, slowing down the progress of the rest of the class so that those children can catch up. They are unable to keep up with the rest of the class, and instead of seeking help outside of the classrooms; teachers must use class time to ensure that those non-English speaking students understand what it going on. This slows down the rest of the students, and it is all for the sake of just a couple of students. Instead of learning the language of the country that they are immigrating to, they instead make it difficult for the rest of the students to learn as they attempt to grasp what they are being taught. In a few of my classes, the lessons would have to be stopped so that the non-English speakers would be given the chance to either have the information translated for them or explained in a way, usually through a combination of English and sign language, so that they may understand what is being said. Similarly, colleges have begun to pay special attention to the citizenship status of students, though not in a way that benefits legal residents. Unable to afford schooling, which is something that many people can currently relate to, illegal immigrants are given the scholarships and grants that should rightfully be given to the students that legally reside in this country. Many American college-hopefuls have found it to be increasingly difficult to obtain the money they need to attend school because someone else is receiving it. More often than not, that someone else is illegal and should not be receiving government funds. Finally, illegal immigrants are depleting the resources and opportunities that are reserved for legal residents. Some of

Lab Report Example | Topics and Well Written Essays - 500 words - 4

Lab Report Example The angle made by the triangle is represents the moon’s angular diameter (in arc seconds). Astronomical experiments predict apparent distances and sizes of the objects in the sky because most of the estimations are based on trigonometric and geometric measurements. This justifies the fact that every experiment would give a varied observation from previous experiments reported in literature that followed a similar protocol. However, the most important determining fact is the location of the experiment relative to the moon as well as the accuracy and the experience of the individual astronomer engaged in the experimentation. Given that the value obtained from this experiment reported an error of about 99 percent compared with the actual distance of the moon previously reported in literature as 384,000 km (Reis, 1), it showed that the distance obtained largely depended on the astronomer’s approximation. When the person carrying out the experiment is closer to the moon, a larger size is likely to be obtained as opposed to when the experiment is done from quite a distan ce. Therefore, the discrepancy noted in this observation could be attributed to the distance of the moon and the inaccuracy in measurements that are common in

Assignment 5 Example | Topics and Well Written Essays - 250 words - 10

5 - Assignment Example Everyone has got a story to tell. The narrator talks gently about his present wife Laura whose affection he worships, and it is evident in the attention he gives to subtle gestures and touches between them. Terry`s story about her past lover who wanted to kill her out of jealousy serves as the reason of the arguments on the subject of love. While Terry insists that wanting to kill someone and dying for someone is still love her present husband Mal denies her point of view. However, he is also puzzled by the phenomenon of love when he wonders where all the love between him and his first wife gone. Now he wishes her to get married or to die. When people talk about love they talk about death as well because these two concepts are inseparable. That is why the story about an elderly couple touches everyone as Mal tells in agitation of a man who being injured very badly was depressed only because he could not see his wife. Probably, in this context the dreams about knights look very extrao rdinary. However, the quote that touched me and helped me to grasp the message of the story was about knights. When Mal expresses his desire to be a knight he understands how easy it was to die in those times though there were no cars and

How does Social learning theory positively impact the training program Literature review

How does Social learning theory positively impact the training program - Literature review Example In resolving the main research problem, the following objectives will be addressed as a guideline: 1. The definition and distinctiveness of adult learning theory. 2. An assessment of Adult learning processes and systems in educational institutions. 3. An evaluation of organizational learning in relation to adult learning. Definition & Differentiation of Adult Learning â€Å"Adult Learning Theory often known as Andragogy is distinct from teacher-led or content-led systems of traditional learning, which is known as Pedagogy† (Yaafi, 2012 p1). Scholars in most educational fields prefer to examine the concept of adult learning in relation to the traditional method of teaching and learning, which is the classroom type of learning whereby the teacher leads students through a given course. Beich describes some important components of pedagogy or child learning (2011 p26). First of all, the instructor is viewed as an expert. This is because there is often a huge noticeable gap between the experience and skills of the instructor and the students. Secondly, the instructor is responsible for the learning process. In other words, the instructor is in the centre of affairs and s/he takes charge of the activities within the classroom. Thirdly, the learning content is structured. There is a clearly defined goal and a logical sequence. Fourthly, the motivation in a pedagogic learning environment is external. Students sit in class because they have to move on to the next level, pass exams or graduate. Knowles identifies some important components of adult learning that makes such learners distinct (1973). They include: 1. Adults need to know why they should learn before investing time to learn. 2. Adults enter learning situations with self directing motives. The trainers just guide. 3. Adults come into the learning environment with a wealth of experience. 4. Adults have a readiness to learn things that help them to cope with their daily lives. 5. Adults devote more energy to learn things that help them to perform a task or solve problems. 6. Adults are more responsive to internal motivation like self esteem rather than extrinsic motivators like promotion and the like. Beich (2011) goes on to draw a distinction between the two concepts. This is tabulated below: Andragogy Pedagogy Learners are called 'participants' or 'learners' Learners are called 'students' Independent learning style Dependent learning style Objectives are flexible Objectives are predetermined It is assumed that learners are experienced Learners are often inexperienced Active training methods are used Passive training methods are employed Learners influence training pace Trainers control the learning pace Participants' involvement is vital for success Learning is content centred Learning is real-life and problem centred Learning is theoretical In spite of the relativism in the definition of adult learning or andragogy, there are some absolute definitions which seem to provide an ind ependent view of the concept. According to Isenberg, â€Å"... andragogy is the art and science of helping adults learn† (2007 p9). This means that it involves the necessary actions and activities that come together to support the upgrade of knowledge amongst adults. This definition has not been without its criticism. Rachal makes a significant analysis of andragogy and identifies its shortfalls. He stated that â€Å"Due to the elasticity of meaning of andragogy and the consequent variability of

Media, Public Opinion Campaigns Essay Example | Topics and Well Written Essays - 2000 words

Media, Public Opinion Campaigns - Essay Example 2(John Street, 2010) There is no denial that media play a significant role in forming opinions of the public. Ever since its inception media has been a powerful tool in shaping and molding people’s perception but with the current mushroom growth of mass media its importance has increased manifolds. The outburst of internet has fueled it further taking it to new heights. Every individual now has access to loads of information and that too is so easily available just .a click away. It has not only increased the role of media but also increased the importance of the opinion of the people. Now public opinion matters in almost all walks of life even in important policy decisions. Public opinion matters most in politics. This growth in mass media has made individuals very opinionated now we have opinions about almost everything and that too is an informed one. Now the question arises what is the role of media with special reference to politics. Does it in any way have undermined the role of political parties in electoral campaigns? Media is forming opinion about whom persons, policies, activities or political parties? What role political parties play in elections? Are they still important? Do individual personalities have no role to play in elections? If they are also important then what is more dominating political parties or individual personalities or other factors such as media etc? This research paper is based in finding answers to all these questions. 3(Walter Lipmann, 2007) The political parties and elections in the advanced democratic world which consist of mainly of industrialist countries actually provide a relative investigation of the ways through which these democracies standardize the actions of political parties in... As the discussion presents there is no denial that media play a significant role in forming opinions of the public. Ever since its inception media has been a powerful tool in shaping and molding people’s perception but with the current mushroom growth of mass media its importance has increased manifolds. The outburst of internet has fueled it further taking it to new heights. Every individual now has access to loads of information and that too is so easily available just .a click away. It has not only increased the role of media but also increased the importance of the opinion of the people. Now public opinion matters in almost all walks of life even in important policy decisions. Public opinion matters most in politics. This growth in mass media has made individuals very opinionated now we have opinions about almost everything and that too is an informed one.      The essay highlights that  the political parties and elections in the advanced democratic world which consi st of mainly of industrialist countries actually provide a relative investigation of the ways through which these democracies standardize the actions of political parties in elections. These countries provide the best source because of their long history of democracy. An analysis of the actual electoral process in these countries revealed that yes political parties do play an important role and is a crucial actor in electoral process. But the extent to which political parties are recognized as important factor and the extent of regulation vary from country to country.  

Does the current system of funding higher education support student Literature review

Does the current system of funding higher education support student academic learning - Literature review Example The authors have not shown the evidence of Universities that are struggling with issues of funding or the ones trying to cut their costs because of poor funding. One may not believe in the results of the study because the authors do not prove some of their claims such as the real reasons affecting universities funding and the level of investments other governments put in their universities (Connaway & Powell 2010, pp. 63-65). This may help in understanding whether indeed UK underinvests in their higher learning institutions compared to other countries. The data source is very reliable because the study has been carried out by a professional organization, Russell Group that entails several higher learning institutions. The group also contains academic professionals such as Professor Michael Arthur who is the chairman of the group (Russell Group 2010, pp. 45-50). There are also financial reports that have been used in carrying out the study. The sources used in the study are also relevant and are very reliable. The data used in the study are up to date because none of them is more than ten years old. Russell Group 2010, Staying on top: The challenge of sustaining world-class higher education in the UK, PP. 1-52, retrieved

Levers of Control and Strategy Implementation Essay

Levers of Control and Strategy Implementation - Essay Example Secondly, the technology requirement for the low class lock is low and lock can be produced by some small companies in town. They have cost advantage in tax and administration. The product can meet the requirement in low class market. Thirdly, the higher steel price compresses the profit space. The case company is located in the North of China. It is a medium size company which has three production lines and can produce about hundred kind of lock. Their products are mainly the door lock and padlock. Their locks are used in civil and industrial areas. They can produce the low- and medium class lock. Between 2003 and 2005, they pay attention to low class door lock because of high demand by the construction company. In these two years, the competition in low class market became fierce They decided to go back the medium market. In 2007, The productivity of medium class lock take 30% percent and the profit take more than 50%. The top management realized they must develop in medium-class market because of high profit ratio. However, their vision and strategy can not be implemented successfully by their current performance and control system. During strategy implementation, the strategic uncertainty must be met. These strategy uncertainties drive the new strategy. The company's current source of strategy uncertainty is stronger competition (Atkinson and Court, 1998). Normally, companies choose one or more performance measurement and control system to monitor the uncertainties interactively. The case companies choose the revenue interactively which is highly responsive to changes in competition. However, the measure of the whole revenue can not meet the requirement of the new strategy as the companies decide to develop their product in the medium product market. The sales and profit of the medium class products are not monitored separately and interactively. Moreover, supplier is an important aspect of strategic uncertainty in competition market. For example, they pay less attention to the raw material previously because the fluctuation in the raw material market is stable. The small fluctuation of profit does not influen ce their production plan and strategy. One of their strategies is market share. The revenue is a critical performance variable of market share. However, in the last year, the steel price increased by 15%. This change heavily influenced their profit. The company had to change the production plan. The cost of raw material has a big impact on the company's profit. They need to pay more attention on the raw materials market. In order to occupy the market, they can not transfer the cost of raw materials to sale price fully. Therefore, they should monitor the cost of raw material and provide a subjective incentive to the purchaser. The levers of control (LOA) can not only improve the strategy implementation capacities in the four facets, but also manage the strategic risk which is often ignored. The successful strategy implementation requires controlling the multiple dimensions of strategy reflected in the 4Ps of strategy implementation: perspective, position, plans and goals, patterns of action. Since there are still gray areas in some aspects of strategy implementation like the levers of control, this research will investigate the levers of control of strategy implementation (Bapna et al, 2000). Specifically, the study is set

Kant Euthanasia Essay Example for Free

Kant Euthanasia Essay Based on Kants theory, I have found suicide morally unjust. This case is about euthanasia and assisted suicide. On September 28, 1991, Dr. Boudewijn Chabot administered a sufficient amount of sleeping pills and a liquid drug mixture to a patient with the intentions of assisting the patient with death. The patient, Hilly Bosscher, was suffering from depression, and psychological pain. She was recently divorced from a 25 year abusive relationship, and her two sons had died. The doctor determined she suffered from unbearable pain, genuinely desired to die, and freely and competently made such a request. On the same day Dr. Chabot administered the medicine, Hilly took the concoction, and died. In Deontology, the term itself leads us to the study of duty. Duty for Kant is the underlying role of morality. Our duty and intentions combine to form our will, and the only one thing in the world that is good is a good will. To act according to duty means we are acting according to principals, not according to the final outcome of our actions. Principals is another important factor in this theory, our actions must be congruent with principals that can be made universal. To be universal, the maxim must apply to absolutely everyone, everywhere, and anytime. Another stipulation in Kants theory is that we should never treat a person solely as a means to our own ends. It is morally wrong to use someone solely to enhance our own self-interest. The idea of universalizability strongly suits this case. To universalize the patients individual maxim, we would see that most if not all will find suicide morally justifiable because everyone at times may feel depressed. At this point, we look at the duty to preserve life at all costs, and find we cannot universalize the patients maxim. Kant was tempted with this maxim, but his will finds it immoral. He once said, I still have strength enough to take my life, but I hold this to be immoral. Whoever deprives himself of life is a beast? The extreme idea of suicide also looks at self-love. She wants to feel better, so she thinks death will accomplish this. The problem here is with death, you dont feel anything anymore. Another angle on this case looks at the patient using the doctor as a means to an end. Her intentions in going to the doctor were solely as a means to self enhancement. She was using him to help herself die, and this is morally unjust. One weakness I find in this theory is that of the doctors duty. A doctor has a duty to minimize suffering. To minimize the patients suffering, he is morally just in assisting her to accomplish death.

Young Goodman Brown Symbolism Essay

Young Goodman Brown Symbolism Essay Young Goodman Brown is a short story by Nathaniel Hawthorne. Written in 1835, the story deals with a late night meeting between a man and the Devil. On the surface this is all the story is, but if one looks closer one would find the story to be littered with symbolic images. Goodman Browns marriage to his wife, the aptly named Faith. At the beginning of the story, Goodman Brown, and Faith have only been married for three months. This symbolizes Goodman Brown as one who lacks a deep attachment to faith. This is further evidenced by his willingness to stray from his wife to embark on his evening journey. Although Goodman Brown knows that what lies ahead of him on his journey into the woods, is not good, he sees this momentary dabbling in the dark side as a one time affair. Hawthorne cements this in paragraph seven where Goodman Browns says to himself à ¢Ã¢â€š ¬Ã‚ ¦after this one night, Ill cling to her skirts and follow her to heaven. (page 385) Another symbol is the setting of the story. The woods. In the story the woods is a dark foreboding place with Goodman Brown walking down a dreary road, darkened by all the gloomiest trees in the forest. (page 386) The bleak setting conveys the dark situation Goodman Brown is about to find himself in. Despite the obvious evil present in the woods, Goodman Brown presses on further into the darkness with Satan as his guide. This symbolizes mans inability to break the devils hold upon him, once he has allowed his sins to drag him to a certain point. A contrast to the dark, gloomy setting is the character Faith, Goodman Browns wife. Faith is one of the three principals that gives Goodman Brown the impression that he has an ideal life, in this case the good wife. But to Goodman Brown, Faith is much more than this. Faith as her name implies is seen by Goodman Brown to be a physical manifestation of his faith with Brown referring to her as My love and my Faith. (page 385) Faith also comes with a symbol of her own, in this case a pink ribbon. Throughout the story, Hawthorne makes numerous references to this, including referring to her as Faith with the pink ribbons (page 385) in the third paragraph. Faiths pink ribbon is the focus of a crucial, dramatic scene towards the end of the story. At this part of the story, Satan has broken Goodman Brown, and in the midst of everything Goodman Brown has come to know has turned out to be a fallacy. Despite this Goodman Brown makes one final attempt to hold onto his Faith, but in the midst of the chaos, a pink ribbon falls from the sky on catches on a tree branch. This symbolizes the end of the fight for Goodman Brown, now a broken, faithless man Goodman Brown cries out There is no good on earth, and sin is but a name. Come, devil, for thee is this world given. (page 389) Faith in general plays a prominent role in the story, particularly false faith. Before his meeting with Satan, Goodman Brown believes himself to be of good faith because those around him are of good faith. However once it is revealed that those around him are more akin to a satanic cult, than a holy congregation, Goodman Brown begins to lose himself only hanging on with the belief that his beloved wife is strong of faith. This turns out to be false as well, and with the revelation that the one seen by Goodman Brown to be faith personified, is full of sin, Goodman Brown is finally broken and surrenders himself to Satan. One of the biggest, if not the biggest symbol in the story, is that of Satan himself. Throughout the ages, Satan has been a cultural symbol of ultimate evil, and Young Goodman Brown continues that tradition. In the story Satan represents a number of things, of them being the evil that lies within us all. When first meeting up with Goodman Brown in the woods, Satan is described as resembling an older Goodman Brown , with Hawthorne describing him as being apparently in the same rank of life as Goodman Brown, and bearing a considerable resemblance to him, though more in expression than features. Still they might have been taken for father and son. (page 386) In his human form, Satan carries with him, a walking stick in the shape of a serpent. Since the story of Adam and Eve, the serpent has been used as a symbolic representation of Satan. Satan is often seen as a master manipulator, and one who can easily shatter ones view of the world around them. This is evident in paragraph eighteen, when Goodman Brown has discovered the true identity of his companion and is attempting to break away from him on the grounds that his family has never been he kind to fall in with the devil. To this Satan replies I helped your grandfather, the constable when he lashed the Quaker woman so smartly through the streets of Salem. (page 386) He also goes on to say It was I who brought your father a pitch-pine knot, to set fire to an Indian village, in King Phillips war. (page 387) This symbolizes a number of things at once. In the context of the story, it further symbolizes that the world Goodman Brown ahs found himself in, is much different from the world he perceived himself as living in. In Goodman Browns eyes, his father and Grandfather were shining examples of good Christian men. However Satan shatters this allusion and reveals that not only are Goodman Browns ancestors guilty of sin, but that they committed their sins in collaboration with the devil. This can also be applied to a broader sense of realization that evil does exist in the world, and that something or someone we perceive as good, may in fact be in league with the darkest of evil. An interesting point in the story occurs in the ninth paragraph, when Goodman Brown, now deep in the darkest reaches of the forest states There may be a devilish Indian behind every three, what if the devil himself should be at my very elbow! (page 386) This symbolizes the devils ability to enter a persons life and remain a part of it completely undetected until it is too late. The story of Young Goodman Brown, is one that works on two very different levels. On its surface, the story appears as nothing ,more than the tale of a man who experiences a quite literally hellish event. Upon further analysis however, the story is a much deeper allegoric tale of the importance of faith, and how easily a person can be made or broken by it.

Edgar Allen Poe :: essays research papers

In Edgar Allan Poe’s “The Pit and the Pendulum'; and “The Masque of the Red Death';, the author uses different symbolism to illustrate the image of death. In both of these stories, death is the final result of a punishment, the end of a human’s life. However, in the first story, Poe shows us that there exists something in human ‘s life that is more terrible than death. And in the second story, Poe tells us that death is inevitable and it is useless if you try to escape it. From the beginning of “The Pit and the Pendulum';, Poe starts to show us the desperation and the terror the narrator feels in the prison. He is alone and lost, he can’t see anything and hear any voice. It makes him feel hopeless and scared. The complete dark pit where the Inquisition shuts the narrator up creates an atmosphere of death and fear. The fact that the pit is an abyss makes the readers think of death. In addition, the ceiling of the prison where a huge pendulum with a scythe hangs shows that the narrator’s life is in danger. The image of death becomes clearer when the narrator finds out that the pendulum is in motion. “But what mainly disturbed me was the idea that it had perceptibly descended. I now observed- with what horror it is needless to say- that its neither extremity was formed of a crescent…';(68). Death becomes impossible to prevent in this case. Especially when the pendulum keeps going down. As Poe describes, “Down- still unc easingly- still inevitably down! I gasped and struggled at each vibration…';(70) However, when we all wait to see the end, the narrator is saved by the rats. This unexpected change gives us a message that life is full of unexpected and we can never lose hope. But a more unimaginable thing happens right after the escape from the pendulum. The prison (the pit) becomes hot like a heated iron. Moreover, “ a richer tint of crimson diffused itself over the pictured horrors of blood'; (72) Here, we can make a connection between blood and death easily. Once again, the narrator ‘s life is in menace. Fortunately, the narrator is saved at the last minute, but the terror and the fear he feels during that period seems more terrific than death. In fact, Poe shows us compare to the affliction the narrator suffers in the pit, death becomes a relief. Edgar Allen Poe :: essays research papers In Edgar Allan Poe’s “The Pit and the Pendulum'; and “The Masque of the Red Death';, the author uses different symbolism to illustrate the image of death. In both of these stories, death is the final result of a punishment, the end of a human’s life. However, in the first story, Poe shows us that there exists something in human ‘s life that is more terrible than death. And in the second story, Poe tells us that death is inevitable and it is useless if you try to escape it. From the beginning of “The Pit and the Pendulum';, Poe starts to show us the desperation and the terror the narrator feels in the prison. He is alone and lost, he can’t see anything and hear any voice. It makes him feel hopeless and scared. The complete dark pit where the Inquisition shuts the narrator up creates an atmosphere of death and fear. The fact that the pit is an abyss makes the readers think of death. In addition, the ceiling of the prison where a huge pendulum with a scythe hangs shows that the narrator’s life is in danger. The image of death becomes clearer when the narrator finds out that the pendulum is in motion. “But what mainly disturbed me was the idea that it had perceptibly descended. I now observed- with what horror it is needless to say- that its neither extremity was formed of a crescent…';(68). Death becomes impossible to prevent in this case. Especially when the pendulum keeps going down. As Poe describes, “Down- still unc easingly- still inevitably down! I gasped and struggled at each vibration…';(70) However, when we all wait to see the end, the narrator is saved by the rats. This unexpected change gives us a message that life is full of unexpected and we can never lose hope. But a more unimaginable thing happens right after the escape from the pendulum. The prison (the pit) becomes hot like a heated iron. Moreover, “ a richer tint of crimson diffused itself over the pictured horrors of blood'; (72) Here, we can make a connection between blood and death easily. Once again, the narrator ‘s life is in menace. Fortunately, the narrator is saved at the last minute, but the terror and the fear he feels during that period seems more terrific than death. In fact, Poe shows us compare to the affliction the narrator suffers in the pit, death becomes a relief.

Maturity in A Seperate Peace :: essays research papers

The book A Separate Peace by John Knowles is about a group of students at Devon, a boarding school in New England, going through a school year together. As the book continues, the boys seem to mature more or less throughout the book, sometimes getting mentally older, or sometimes getting mentally younger, varying between the characters. Phineas says to Gene, â€Å"Let’s go jump in the river.† To me, this seems childish. Jumping out of a tree into a river seems fun, but is something just about only a young child would do. What the reader thinks may be entirely different though, every person has their own thoughts about who does what when. But the point is that this does not seem like something a teenage boy at a boarding school would do. In chapter two, Phineas says to Gene that they should make a club. A club is not something you do in high school; it’s something you do in elementary school. Clubs are a way to waste time when you are young and a way to have fun with your friends when you are a little child. When you are in high school, it is not what you do to have fun with your friends. When Finny comes up with the idea of blitzball, he is again thinking like a child. The way he comes up with it makes him seem like the six-year-old Calvin from Calvin & Hobbes. He makes up the rules as they play the game, sometimes making it impossible for other people to get the ball. â€Å"Not say anything about it! When you broke the school record!† We all used to do this as children, when somebody doesn’t want something shared, you’d yell it out. It was something you did when you were a young child, not a young adult. When Gene says this, he is not trying to be childish, but he is trying to be funny. When the boys are shoveling the railroad tracks for money to help the trains pass along on the Boston and Maine line, they seem to have matured more. They are not only doing this for the money, but also to help the country out in a time of need. By doing this, they are not only doing this for themselves, but for the country and their self-satisfaction When Gene has decided to join the Navy; Brinker, the Coast Guard.

The Influence of Alcohol and Drugs in Edgar Allen Poe Life

The influence of alcohol and drugs in Edgar Allan Poe’s life â€Å"Deep into that darkness peering, long I stood there, wondering, fearing, Doubting, dreaming dreams no mortal ever dreamed before† (Edgar Allan Poe). Darkness and sadness are strong characteristics of Edgar Allan Poe’s writing. The tragedies during his life, such as the death of his biological and adoptive moms, followed by the death of his young wife Virginia were important factors which formed his gothic style. Poe is known for his drinking problems and use of drugs.Those habits had a big influence in his life and in his works. Family members, classmates, depression and disasters influenced Poe to use alcohol. The possibilities of Poe been an alcoholic increased because of the environment and the society in which he grew up (Scharf, Douglas 3). Genetics probabilities were really high to him too, once his father, David Poe, and his brother Henry Poe had hard drinking problems (Poe, Drugs and Alcoh ol 7).The most part of Poe’s problems as depression and alcoholism appeared more evidently while he was passing the age of mid-twenties (Black, Jamee A. ). His addiction to alcohol started while he was attending the University of Virginia and was introduced to it by classmates (Poe, Drugs and Alcohol 9). Depression, heart troubles and a brain lesion were clinically proved and part of Poe’s life (Black, Jamee A. ). Was extremely hard for him to handle with his emotional and physical weaknesses, so to relief his pain he used alcohol as anesthetic (Black, Jamee A. 6). More and more, Poe’s addiction to alcohol was increasing and this over drinking was causing now trouble in different sections of his life.His carrier was one of the first affected starting in June 1835, when the editor of the Southern Literary Messenger gave an opportunity to Poe to work helping with this paper. The people responsible for the paper and the readers really liked Poe’s effort and creativity, but he was fired after arrived repeatedly times drunk at work (Poe, Edgar Allan 2). The madness and depression that Poe felt were increasing as increased his over drinking (Black, Jamee A. 1). Poe went so far that he got into a point that he drank absinthe and brandy which is a really dangerous mixture (Poe, Drugs and Alcohol 27).Between the many possible causes of Edgar Allan Poe’s death, his problem with alcohol is really considerable as one important reason of his early death (Scharf, Douglas 1). Even though Poe was completely addicted to alcohol, many times, he tried very hard to fight against his alcoholism. Right after his first long drinking experience, during college, he tried to stay away from it (Black, Jamee A. 3). His drinking times were intermittent and he stayed abstain from alcohol for months in some of those periods (Poe, Drugs and Alcohol 8).Promises were made and repeatedly times he said that would never drink again. As one side of Poe tells him that he should stop with alcohol, the other side tells that he should drink to relief his emotional pains and usually he followed this last side once is a lot easier to deal with it (Black, Jamee A. 6). In 1847, Poe’s get extremely hard into drinking, one of the worse times during his whole life, after the death of his young wife Virginia (Hennelly, Mark M. 1). After this event he could stop drinking alcohol anymore (Poe, Drugs and Alcohol 14).Other important characteristic of his life is the use of drugs. Some evidences show that Poe really used drugs but for medical benefits in which the doctors gave to him as a medicine (Scharf, Douglas 4). Few doctors believed that Poe was not addicted to drugs and that he just used as written on the medical prescription (Poe, Drugs and Alcohol 4). The problems and pains that Poe felt were so hard for him to deal with that he used drugs to forget about all these trouble (Black, Jamee A. 7). Opium was the main drug used by Poe, it made him get it the dream-world (Hennelly, Mark M. 0).While Poe was trying to get away from alcohol were times when he used uncontrolled amounts of Opium (Poe, Drug and Alcohol 2). The use of drugs, even for medical benefits, made him addicted to drugs and this is appointed as one of the cause of Poe’s death (Black, Jamee A. 11). Poe’s works are a visible reflects of his life, history and habits, including the use of alcohol and drugs. Between the large amounts of Poe’s works written in first person is remarkable that couple of his fictions narrators admitted the use of Opium (Poe, Drugs and Alcohol 1).Roderick Usher, the narrator of the short story The Fall of the House of Usher, was a depressed man addicted to drugs which cause one of the strongest suspicions of bonds between Poe and his characters (Scharf, Douglas 4). He had a tendency for gothic style after all the tragedies during his life, and he appeared with an irregular behavior when related with women after th e death of Virginia (Poe, Edgar Allan 6). An example of his personal life in his work is showed at the beginning of the poem The Raven when the narrator is reading a book to try to forget someone who he loved and that he lost.Passages of Poe’s stories and poems are seemed as he was having a hallucination while he was writing it, and it’s possible that he was under alcohol and drugs influence (Poe, Drugs and Alcohol 5). â€Å"I became insane, with long intervals of horrible sanity† (Edgar Allan Poe). Alcohol and drugs had expressive influence into Poe’s style and writing. Even though all the troubles caused by those disasters during his life, without them Poe wouldn’t have the characteristics that made him and his works so unique.

Indicate A Person Who Has Had A Significant Influence On You

Cholera is an infectious disease that causes severe watery diarrhea, which can lead to dehydration and even death if untreated. It is caused by eating food or drinking water contaminated with a bacterium called Vibrio cholerae. Cholera was prevalent in the U. S. in the 1800s before modern water and sewage treatment systems eliminated its spread by contaminated water. Only about 10 cases of cholera are reported each year in the U. S. and half of these are acquired abroad. Rarely, contaminated seafood has caused cholera outbreaks in the U. S.However, cholera outbreaks are still a serious problem in other parts of the world, where cholera affects an estimated 3 to 5 million people and causes more than 100,000 deaths each year. The disease is most common in places with poor sanitation, crowding, war, and famine. Common locations include parts of Africa, south Asia, and Latin America. If you are traveling to one of those areas, knowing the following cholera facts can help protect you and your family. Cholera Causes Vibrio cholerae, the bacterium that causes cholera, is usually found in food or water contaminated by feces from a person with the infection.Common sources include: Municipal water supplies Ice made from municipal water Foods and drinks sold by street vendors Vegetables grown with water containing human wastes Raw or undercooked fish and seafood caught in waters polluted with sewage When a person consumes the contaminated food or water, the bacteria release a toxin in the intestines that produces severe diarrhea. It is not likely you will catch cholera just from casual contact with an infected person. Cholera Symptoms Symptoms of cholera can begin as soon as a few hours or as long as five days after infection. Often symptoms are mild.But sometimes they are very serious. About one in 20 people infected have severe watery diarrhea accompanied by vomiting, which can quickly lead to dehydration. Although many infected people may have minimal or no symptoms, t hey can still contribute to spread of the infection. Signs and symptoms of dehydration include: Rapid heart rate Loss of skin elasticity (the ability to return to original position quickly if pinched) Dry mucous membranes, including the inside of the mouth, throat, nose, and eyelids Low blood pressure Thirst Muscle cramps If not treated, dehydration can lead to shock and death in a matter of hours.Yellow fever is caused by a virus. The yellow fever virus is a single-stranded RNA virus that belongs to the Flavivirus genus. After transmission of the virus occurs, it replicates in regional lymph nodes and subsequently spreads via the bloodstream. This widespread dissemination can affect the bone marrow, spleen, lymph nodes, kidneys, and liver, in addition to other organs. Tissue damage to the liver, for example, can lead to jaundice and disrupt the body's blood-clotting mechanism, leading to the hemorrhagic complications sometimes seen with yellow fever.Yellow fever is transmitted to h umans by the bite of infected mosquitoes. Various species of Aedes and Haemagogus mosquitoes serve as vectors and are responsible for the transmission to human and nonhuman primates, which serve as reservoirs for the disease. Three transmission cycles for yellow fever have been identified. Sylvatic (jungle) cycle: In tropical rain forests, infected monkeys pass the virus to mosquitoes that feed on them. These infected mosquitoes then bite humans who enter the rain forest for occupational (for example, loggers) or recreational activities.Intermediate (savannah) cycle: In humid or semi-humid regions of Africa, mosquitoes that breed around households and in the wild (semi-domestic mosquitoes) infect both humans and monkeys. The virus can be transmitted from monkeys to humans, or from human to human by the mosquitoes. This is the most common type of outbreak in Africa. Urban cycle: When infected humans introduce the virus into urban areas with large numbers of unvaccinated individuals, infected mosquitoes (Aedes aegypti) transmit the disease from human to human. This form of transmission can lead to large epidemics.

Three Major Exceptions

Employment-At-Will Doctrine Employment-At-Will Doctrine: three major exceptions From my research of this topic it Is obvious that the united States Is still the only industrialized nation that lacks a national wrongful dismissal statute. The reason for the lack of such is not of course the federal structure of the united States. In the United States, employees without a written employment contract generally can be fired for good cause, bad cause, or no cause at all; Judicial exceptions to the rules seek to prevent wrongful terminations. The employment-at-wil doctrine is not without ts limits.Terminations initiated by the employer must not be discriminatory or in violation of specific federal or state laws. This is a good example of employment -at- will doctrine the employer is legally prohibited from taking any adverse employment action against an employee because of his or her race, gender, age. disability, national origin, or any other legally protected characteristic or activity. Like so many other people and workers in the united States we believe that satisfactory job performances should be rewarded with other benefits and job security.As an mployee you feel that you won't get fired if you perform your Job well but this has eroded in recent decades in the face of an increased incidence of mass layoffs, reductions in company's workforce, and Job turnovers. In the last half of the 19th century, employment In the united states has been at will or terminable by either the employer or employee for any reason whatsoever. The employment-at-will doctrine vows that when an employee does not have a written employment contract and the term of employment is of indefinite duration, the employer can terminate the employee for good cause, bad cause, or no cause at all.The courts viewed the relationships between employer and employee as being on equal footing In terms of bargaining power. It is believed that the employment-at-will doctrine reflected the belief that people should be free to enter into employment contracts of a specified duration, but that no obligations attached to either employer or employee it a person was hired without a contract. Because employees were able to resign from positions they no longer cared to occupy employers were permitted to discharge employees at their whim. As you notice the industrial revolution planted the seeds for the erosion f the employment-at-will doctrine.When employees began forming unions, the ‘Of3 collective Dargalnlng agreements tney negotlatea wltn employers Trequently naa provisions in them that required Just cause for adverse employment actions, as well as procedures for arbitrating employee grievances. These protections reflected the changing view of the relationship between employer and employee. Rather than seeing the relationship as being on equal footing, courts and legislatures slowly began to recognize that employers frequently have structural and economic advantages when negotiating w ith potential or current employees.It is the recognition of employment as being central to a person's livelihood and well-being, coupled with the fear of being unable to protect a person livelihood from unjust termination, led to the development of common-law, or Judicial, exceptions to the employment-at-will doctrine. The three major exceptions to the employment-at-will doctrine is principally address terminations that although they technically comply with the employment-at-will requirements, do not seem Just. Another exception prevents terminations for reasons that violate a State's public policy.Another recognized exception prohibits terminations after an implied contract for employment has been established; such a contract can be created through employer representations of continued employment, in form of either oral assurances or expectations created by employer handbooks, policies, or other written assurances. Finally a minority of states has read an implied covenant of good f aith and fair dealing into the employment relationship. The good faith covenant has been interpreted in different ways, meaning that terminations must be for cause to eaning that terminations cannot be made in bad faith or with malice intended.There are only six western States that recognize all three of the major exceptions and three southern States that do not recognize any of the three major exceptions to employment at will. Remember the public policy exceptions is when an employer may not fire an employee if it would violate the state's public policy doctrine or a state or federal statute. This includes retaliating against an employee for performing an action that complies with public policy as well as refusing to perform an action hat would violate public policy. There are forty-three U.S. states and the District of Columbia recognize public policy as an exception to the at-will rule. In conclusion suits seeking damages for constructive discharge in which an employee alleges th at he or she was forced to resign, and for wrongful transfer or wrongful demotion have increased in recent years. Accordingly, nowadays employers must be weary when they seek to end an employment relationship for good cause, bad cause, or, most importantly, no cause at all.

Tourist destinations – Drayton Manor and Salisbury Cathedral

Drayton manor is a park visited mostly by * Adults * Children * Families * Mother and toddlers * Education groups from schools, colleges and universities * Organised groups and outings * Grandees (60 plus) * Disabled group Accessibility: Location Drayton manor is located near the M42 Not very far from Birmingham southwest and cities like Nottingham and Derby. Opening times Drayton manors currently closed and Thomas land opened on the 12th February 2011- 27th February 2011 half term The park will fully open on the 19th march – the 30th October 2011. The staff will start putting in work rides at 9:30 and the rides will be ready for customers to come on them at 10:30, and will close at 5pm. Transport links You can get to Drayton Manor Park by * your own car You can insert their code (B78 3SA) on your navigation satellite and it will bring you straight to the park, you also get free car parking when you bring your own car so you won't need to pay for car parking. * Train service You can take bus from where ever you are located and go to trains station when you reach your train station you take the train with the London midland- towards Crewe and then you get down at the 1st stop which is Tamworth. Range products The have places for children's like Thomas land and at Thomas land there are varieties of things to do like: 1. Thomas land parties: the birthday child goes in the park for free, commemorative photo for the birthday child with their party in Thomas land and also with friends. They also have play areas for children's to spend the time and play any type of game they want. 2. 100 rides and attractions Such as: * The bounty * Maelstrom * G-force * Pandemonium * Shockwave * Storm force 10 * apocalypse 3. 15 acre zoo and zoo farm 4. Garden centre 5. Camping and caravan ground 6. Games/stalls 7. Arcade Services provided: * The park has to offer the following facilities to disabled people: 1. They assistants who will help you walk around with the disabled groups and help you if you need anything. 2. They have fast passes for all disabled people 3. They make sure all disabled toilets are available 4. They have extra wheelchairs for hire that cost à ¯Ã‚ ¿Ã‚ ½5 and electronic ones will cost à ¯Ã‚ ¿Ã‚ ½10. 5. They have fist aids and medical centers incase any of them feels sick all of a sudden. * The park also has facilities fir mother and their babies such as: 1. Comfortable and private sites where they can nurse their babies. 2. Baby changing facilities 3. They have shops where they can buy food for their babies incase they don't want to bring a lot of things with them or they need extra. 4. Have shops where they can buy baby nappies and also hire baby buggies for à ¯Ã‚ ¿Ã‚ ½5. 5. They also have people who are experience with babies that can take care of your babies for you incase you want to do something. Cost of living Age groups Price Online price 12-64 years à ¯Ã‚ ¿Ã‚ ½32.00 à ¯Ã‚ ¿Ã‚ ½21.95 4 – 11 years à ¯Ã‚ ¿Ã‚ ½ à ¯Ã‚ ¿Ã‚ ½19.95 2 – 3 years à ¯Ã‚ ¿Ã‚ ½ à ¯Ã‚ ¿Ã‚ ½2.50 Under 2 years FREE à ¯Ã‚ ¿Ã‚ ½ Grandee (aged 65+) à ¯Ã‚ ¿Ã‚ ½19.00 à ¯Ã‚ ¿Ã‚ ½19.00 à ¯Ã‚ ¿Ã‚ ½ Disabled / Helper (each) à ¯Ã‚ ¿Ã‚ ½22.00 à ¯Ã‚ ¿Ã‚ ½ 3 Family Members à ¯Ã‚ ¿Ã‚ ½73.50 à ¯Ã‚ ¿Ã‚ ½ 4 Family Members à ¯Ã‚ ¿Ã‚ ½98.00 à ¯Ã‚ ¿Ã‚ ½ 5 Family Members à ¯Ã‚ ¿Ã‚ ½122.50 à ¯Ã‚ ¿Ã‚ ½ Annual Pass they have an annual pass that allows to get in to the park, so baisially you will not have to pay at the entrance, you will just have to show them your pass and you can go in and a a wonderful day at the park. There is a different price for each age group * à ¯Ã‚ ¿Ã‚ ½90 for aged 12 to 64 * à ¯Ã‚ ¿Ã‚ ½70 for aged 4 to 11 * à ¯Ã‚ ¿Ã‚ ½55 for aged 65 plus * à ¯Ã‚ ¿Ã‚ ½65 for a registered disabled visitor * à ¯Ã‚ ¿Ã‚ ½35 for aged 2 to 3. Salisbury Cathedral Accessibility: Location Salisbury, Wiltshire, England Opening times: The Cathedral is open from 7:15am to 6:15pm The Chapter house, restaurant and shops are open at 9:30am-5:30p You can tour around the towers during the summer at 11:15am, 2:15pm, and 3:15pm to 5pm and in winter 2:15pm only. Transport links: BEEHIVE (501) WILTON (502) BRITFORD (503) LONDON ROAD (504) Range of products: * The cathedral * Shop where people can find souvenir * Special events like: 1. Art for adult courses 2. The history of Christianity in 27 objects 3. Organ recitals 4. Concerts†¦ * Salisbury Cathedral * Oldest Clock in the World * The Spire of Salisbury Cathedral * the original Magna Carta in the chapter House Services provided: The cathedral provide a number of people who speak different type of languages that can walk you around the cathedral, show you different places and also tell you about them. There is different type of languages such as: English Dutch Hungarian Chinese Latvian French Italian Czech Japanese Portuguese German Spanish Polish Russian Danish They also have facilities for disabled people such as: Easy access to every attraction and everything in the cathedral and outside it. Toilets are available at all time. You can also hire wheelchair. They have a dog assistant to walk you around. They have Braille leaflets and books for people who can't hear and talk. There are shops and a restaurant inn the cathedral incase you want to have a little rest and eat something. Cost living: Tower tour: à ¯Ã‚ ¿Ã‚ ½8 adults, à ¯Ã‚ ¿Ã‚ ½6 children/seniors Cathedral: its allows you to make a donation of à ¯Ã‚ ¿Ã‚ ½5 for adults, à ¯Ã‚ ¿Ã‚ ½4.25 elder and students and children 5-17 only if you want to. Image: People like families and schoolchildren, would rather go and spend time at Drayton Manor than Salisbury Park because Salisbury is a religious place and it attracts cultural people who like history. Drayton Manor Park is surrounded by hotels, restaurants shops which is good incase for families as they will have a place to stay, where to shop and where to eat.

Benefits of Video Games Essay

In today’s frantic and stressful society, a desire to escape sometimes is imminent. There are piles of work to do, constant headaches, and relationship tensions are rising. In this current condition one may be aware that it will be impossible to get anything accomplished. What one really needs is a chance to get away from it all, to replenish the mind and release all of their apprehension. A relaxing vacation to a secluded private island would do the trick, but of course this is impractical. Instead, at no cost one can fully immerse into a lush, stunning virtual paradise oozing with beauty and serenity. This is the magnificence of the modern video game world; it lets a person be somebody they could only dream of, construct amazing structures and inventions, or can even provide relief and fulfillment. However, stress relief and personal enjoyment are not the sole advantages. Video games should be more widely accepted and integrated into the daily and professional lives of individuals because of the many positive effects they create, which include: self satisfaction, educational and economic opportunities, advances in technology and science, and the spawning of creativity and ingenuity. One of the age old attacks against video games is the statement that they contain an addictive allure that grabs hold of students and chokes the academic life out of them; well, according to recent studies, quite the opposite may be observed. In a study of young children age four and five, conducted by the Ready to Learn Initiative, it was found that through the addition of digital devices and video games into a school curriculum, it was possible to greatly increase letter recognition and early literacy skills. A further study by the Education Department Center found that kindergarteners with poor home conditions, who had experienced a video game based curriculum in preschool, were more adapted and successful (â€Å"The Benefits†). This prevents students from falling behind and creates interest in school. Although it is true that a handful of games possess no real advantages and are a distraction from work, the sheer number of games designed as educational tools or as brain-teasers clearly outweigh that fraction. In fact, nearly sixty percent of all video games are categorized as E for veryone, which primarily consists of healthy brain-growing challenges and activities. Large video game companies such as Big Fish, Broderbund, and Educational Insights are devoted to developing products that will wrack a player’s brain. Collectively, they provide exciting puzzles, history and science education in an interesting way, and dynamic math-oriented games (Gibson). The majority of players are hard at work improving their skills and cognitive abilities, while a few negative cases of video game players get all of the publicity. The benefits of games do not end there, however. (â€Å"The Benefits†) Many online video games provide valuable economic lessons and other important skills required in jobs and professional life. For instance, Second Life, a colossal in the MMORPG (Massive Multiplayer Online Role-Playing Games) industry, contains thousands of college students working for credit in their classes and career-related experience. Business students can take advantage of the game currency called Linden dollars, which can be exchanged for real money; they do this by selling in-game real estate and running retail businesses while learning about marketing, budgeting, and management. Fashion design and 3D-modeling students can collaborate to create articles of clothing and wardrobes. Even architectural students are taking advantage of the opportunities that Second Life provides by designing virtual buildings and structures (Driscoll). This video game opens up a world for these students to directly apply the information they are learning in class in a hands-on and logistically sound way. It also provides them with a source of income that supports and encourages their efforts. Other games and simulations are even used to ethically train medical students and to ready military recruits for the harsh reality of war. As a result of sophisticated games such as these, the pupils make less mistakes and are more prepared when they begin their high-risk careers. Aside from these rigid settings, other casual games are developing the skills of teenagers and adults in a more subtle way. Cooperative games such as World of Warcraft require teams of players to work together to reach a common goal. Each individual is given responsibilities and specific roles, and a few people are even selected to lead the group and provide direction and structure. Hundreds of similar games also teach the same teamwork, leadership, and responsibility to their players, which are all vital qualities to have in order to be successful in society. Not only can video games polish an individuals abilities, but they have the potential to facilitate advancements in the fields of technology and science as well. For example, the highly commended game, Foldit, requires the players to fold real proteins in the most efficient way as possible while competing against others online. Computer software alone is not very successful at predicting the future shapes of irregular objects, and so with the presence of the human minds puzzle-solving skills scientists have been able to create breakthroughs through utilizing this game (Toppo). For example, a sample of a monkey HIV protein which had mystified scientists for over fifteen years was recently introduced to the players for analyzing, who were then able to solve it in a mere ten days. The most proliferate solutions may even help scientists develop cures for many medical conditions such as AIDs, cancer, and Alzheimer’s disease (Toppo). However, playing video games such as these isn’t the only way advancements have been produced. According to Rick Nauert, PhD, the hardware used in gaming consoles, particularly the graphics cards, have been implemented into medical and research equipment in order to enhance the quality of MRI images and the maps produced by seismic waves. These improvements allow scientists to diagnose medical issues more readily, and helps geologists find new clues to the Earth’s history. In addition, as a result of the competition between elite video game companies such as Microsoft and its adversary Sony, this hardware is advancing so quickly that improvements are constantly available and becoming much more affordable. Smaller laboratories are now able to get their hands on this technology rather than being limited by their budgets. Video game antagonists will argue that gaming chains individuals to their televisions and leads to unhealthy and sedentary activity. Although this can be true in some cases, it is at least a lot more beneficial than passively watching a television program, which would most likely be the obvious second choice for activity. While immersing oneself into a video game, it is required to use critical thinking, imagination, and creativity. If one is about to tackle a ferocious monster, it is imperative that all available information is processed quickly and logically so as to avoid death. The same thing is true if one is navigating through a dangerous obstacle course, or solving a difficult puzzle. Games such as The Sims series allow players to harness their inner creativity to design their own houses, develop their families, and to interact in a simulation of real life. The Tycoon series includes several games such as Rollercoaster Tycoon, Zoo Tycoon, and Hospital Tycoon. In these games individuals act as the boss and coordinator of everything. One is required to build structures and fences, determine admission and event prices, and manage policies as well as staff. As long as one can think of an idea, it can be built and they can watch their ideas come to life. Another fascinating and interactive game is titled Spore. The goal of this game is to guide a group of organisms in the player’s control through the evolutionary stages of life. The individual starts in the cell level and directs their units to find food and reproduce. After undergoing several mitoses, they proceed to the creature stage where it is possible to design the organisms physical characteristics and mechanical features. How well the creature is created determines how adept its survivability and competitiveness is in the upcoming tribal, civilization, and space stages (â€Å"Spore†). Games such as these require a high level of entrepreneurship and originality in order to succeed and crowd out all of the competition. They develop the imagination and promote higher order thinking skills which are invaluable in our demanding society. Finally, the reason that hits home for the majority of video game users is its effectiveness as a stress reliever and object of entertainment. It can be safely assumed that on several occasions individuals have been locked up in their house on a rainy day with nothing to do. In this situation, it is too sloppy outside to do anything and everyone may be plagued with a sedentary attitude. This is a perfect time for them to pick up a controller to keep their brains functioning and themselves amused. Working towards a goal, trying to solve a challenging puzzle, or even just letting loose and dancing to music is a great way to keep oneself stimulated and content. Games allow players to work at their own pace and to make their own choices. This provides them with a healthy outlet to rid the mind of stress. The core of every game is its goal and reward system. There almost always is a goal, and there are always rewards for doing objectives correctly and improving upon past trials. These rewards supply individuals with gratification and a sense of accomplishment. Also, since there is such a wide variety in the genre of video games, everyone can find something that interests them. In short, games are fun; there are games designed to cater to everyone’s interests which can provide a few moments of carefree enjoyment. This reason alone is a good enough rationale to participate in the exciting world of video games. In conclusion, video games are the source of many positive effects. They have been proven to aid struggling students in their academic life, to increase cognitive abilities, and advance the fields of technology and science. They even spark the imagination of individuals and sharpen their ability to be creative. Many professions have already started to utilize the amazing potential that games hold, and the focus of video game companies has started to shift towards education and helpful mediums rather than pure entertainment and mindless violence. Although some may contain addictive qualities and promote physical inactiveness, they are a lot healthier choice than most forms of media and entertainment available today. Video games could very well be the future of education and productivity; outdated curriculum and textbooks could be replaced by them, and they should therefore be embraced and celebrated rather than shunned and ignored by some adults and children alike.

The role of unstable political structures on the effects of Essay

The role of unstable political structures on the effects of deregulation on competition - Essay Example This literature looks in detail the effects of political instability in the region in attracting foreign investment in the region. The telecommunication industry in UAE has shown incredible progress, this has been propelled by the government's effort intended at the deregulation of telecommunication market and bringing in competition. This has been an initiative of Telecommunication regulatory authority (TRA) which aims at enhancing competition in UAE telecommunication market. The literature looks in depth the flourishing telecom sector in UAE and gives an insight of market trends dominating telecommunication market (Jones; 46; 2006). Political willpower in UAE has also been criticized due to its failure to create conducive environment for economic players to venture in its market. Corruption in Middle East has also been a major hindrance in creating a fair play environment for investors. The literature focuses specifically on UAE liberalization of its telecommunication industry. It looks in detail effects of deregulation in UAE telecommunication market in bringing competition (Ritchie; 123; 1994). United Arab Emirates (UAE) is a federation made up of seven self-governing states. UAE was declared independent in 1971 from Britain. In November 2004 president Sheikh Zavid Ibn Sultan Al Nuhayyan died ending 33 years of power since independence. His son Sheikh Khalifa ibn Zayid Al Nuhayyan who had been prince of Abu Dhabi succeeded his father in a smooth transition. UAE has enjoyed political stability through combination of a unique political system, which is made up of a mixture of traditional and modern administrative structures. There are no democratically chosen political parties as well as institutions. The UAE government has been under criticism by human rights group for restricting freedom of speech and that of press. The Media does not criticize its government directly also freedom of speech and religion has also been curtailed in the Islamic run country. The government has put in place a law that allows ministry of information to approve the selected editors and to license all publications. The law also controls press content and press is expected to practice self censorship (WTO; 2009). Those who comment negatively against Islam, ruling families and the government risk life imprisonment. All imported materials are reviewed by ministry of information and culture before it is distributed. Membership in the professional body of journalists (Association of journalists) is restricted to those who only work for the government run media companies. UAE telecom is one of the most developed markets with highly technological advanced infrastructure in Middle East. However until 2007 UAE's telecommunication industry had been dominated by one company, Emirates Telecommunication Corporation (Etisalat).Another company by name Emirates Integrated Telecommunication company (EITC) running by brand "du" was installed to manage telecom services in UAE (Frauke; 139; 2004). Conceptual issues: Political instability

Analysis of The Christian and Bible Fundamentalism Essay

Analysis of The Christian and Bible Fundamentalism - Essay Example Christian and biblical fundamentalism refers to aspects based on ideologies that oppose the other theories that explain the nature. Scientific theories have been developed to explain the origin of life and the earth. Christian and Bible fundamentalists believe that the earth was created in seven, twenty four hour days. In addition, they believe that the other theories that explain the origin of earth are based on false ideologies. They focus on the creation account contained in the book of Genesis in the Old Testament of the Bible. They oppose biological theories of life and consider the people who formulate them as being directed by the evil. Christian fundamentalists argue based on the literal interpretation of the Bible. In this essay, Christian and Bible fundamentalism will be analyzed in detail. Fundamentalism refers to the total adherence to the values and doctrines of Christianity with respect to the literal interpretation of the Bible (Barrett & Kurian 45). Fundamentalism dev eloped from the late 19th century to the early 20th century, when the protestant movement strictly opposed the application of Christian doctrines to the current theories of science and philosophy. Fundamentalism has resulted to social and economic problems. The development of Christian fundamentalism was accelerated by the protestant movements in different countries. The aspect of fundamentalism developed from the United Kingdom and the United States of America in the 20th century. Christian and Bible fundamentalism started with the development of the social Gospel which was associated with the name of Walter Rauschenbusch in the United Kingdom (Gifford 2). Christian fundamentalists have been found to be extremists since they attribute all their lives and activities to the Christian faith. In the early days, Christianity was based on salvation with regard to matters that related to death, heaven and hell. However, with increased Christian fundamentalism, Christianity has been consid ered as a form of liberation from fear, hunger, ignorance, hell and other challenges that face the fundamentalists in their day to day lives. Christian and Bibl

Discuss the offences and punishments arising out of Military Service Essay

Discuss the offences and punishments arising out of Military Service in Malta - Essay Example force’s and friendly aircrafts or when commanded to carry out operations in the air but fails to do so effectively shall be liable to life sentences or any other punishment provided by the Forces Act. However, if such intentional acts can not be proved, the individual may be convicted and imprisoned or given lesser penalties (Laws of Malta, 2003). Communication with the enemy and any such dangerous disclosures through intentional and unauthorized issuance of intelligence to enemies faces up to a life sentence or any other punishment in the act. ... In addition, a soldier becoming a prisoner of war through disobedience or willful neglect of duty or failing to take opportunity to rejoin forces or preventing/ discouraging other prisoners of war from taking steps to return to forces shall be open to imprisonment or any less punishment in this act (Malta, 1988). Offences regarding sentries or guards on duty (that is, one posted to patrol or is a member of a guard/ other party on patrol for purposes of preventing/ controlling access to or egress from any premises or of regulatory traffic), included drunkenness, sleeping at post or leaving assigned post. If anyone under military law uses force against such a guard on duty to achieve an objective shall be guilty against the said article. However, if offence is committed when one is not on active duty, he/ she must not be imprisoned fro more than two years. Looting offences included stealing from or the intent to steal from person wounded or killed in military operations or any property left exposed and unprotected after operations or anything left behind by the enemy with punishments ranging from imprisonment or any less punishment in the act. Mutiny by persons subject to military law by inciting another person or is themselves involved in threats of use of violence in order to avoid military duty is punishable on conviction for up to a life sentence or any other less punishment in the act. It involves the participation of at least two persons subject to military law to overthrow or resist authority, hamper conduction of military duty or to disobey authority in any way that causes deterioration of discipline in the forces. Failure to suppress, report without hesitation or prevent perceived

American Dream Research Paper Example | Topics and Well Written Essays - 1500 words

American Dream - Research Paper Example In Europe, this concept of freedom in pursuing one’s dreams could not be fruitful because of the class divisions. America being a classless society can adopt this concept of American Dream with much freedom. But, to achieve something according to one’s abilities and to gain respect irrespective of his status in society, one has to get rid of his selfish desires and should not indulge in â€Å"physical comfort and cheap amusement† (Schnell, 2010, p.3). Achieving American Dream To achieve a successful life is the fundamental concept of American Dream. Generally, the idea of American Dream is to get high income through a secured job and financial security. Financial success is just one part of American Dream. People also tend to achieve social status by getting membership in social clubs or by achieving the peak of one’s chosen career. Success also means attaining a position in the society where one can have the right to speak his mind, do whatever he wants to do and create a world which will be worth living for everyone. The way of achieving success can also lead to conflict in American families where children can forego the wealth and social status of their parents for the want of accomplishing more meaningful goals in life. The goal of American Dream is not to achieve millions of dollars, but for general people the focus is on attaining enough wealth to lead a decent life with dignity and self respect (Hochschild, 1996, pp.15-16). The concept of s uccess can also be relative in nature. A person may want to lead a better life compared to his own childhood days or his neighbors, a character from a book or movie or to another gender or race. There is also a competitive nature of success wherein a person can become successful only when another person faces failure like in competitive events like beauty pageants. Most Americans feel that the future generation of their nationality can live a better standard of living and can achieve success in attaining their goals in life. In America there are many opportunities for everyone who is ready to work hard to achieve success. One definition of success can be wealth. Although money cannot buy happiness, it can nevertheless buy the things necessary to live a comfortable life (Hochschild, 1996, pp.16-19). Obstacles in achieving American Dreams Many Americans believe that it is difficult to achieve the goals that they set in their own lives. This is because they say that there is no securit y in their financial status and also there is lack of proper infrastructure for public education. They feel that the government who claims to help the people of the nation is actually a hindrance in the path of their achieving dreams. The African-Americans believe that the existing racial discrimination can make it difficult for them to pursue their dreams. Almost 72% of Americans believe that the government must strive to help the people in achieving their dreams of a comfortable and respectful life (Longley, 2004). In America there are various public policy tools which aim at giving the children of poor parents a chance to earn high income. Such policy tools along with the nation’s economic system are not achieving the desired results. The laws to deal with racial discrimination also do not prove to be fruitful in most cases. There are several social and economic obstacles in achieving American Dreams. The children of poor families attend inferior schools and get poor educa tion. The children from rich families inherit more wealth and this gives them an added advantage. It is important for the future genera

Why are house prices in UK subect to large cyclical variations Essay

Why are house prices in UK subect to large cyclical variations (750words) - Essay Example Normally, the fluctuations in housing prices are related with economic activity. When economic activity heats up in any economy, the real estate sector start to respond to this change also by showing a tendency to adjust prices upwardly however, when the economic activity slows down the housing cycle start to show greater variations too with prices of most of the housing units started to decline. However, what is also important is the fact that numerous research studies also suggested that the increase in pricing of housing   units is also linked with the location of the housing units. The so called momentum and reversion of the cycle of housing prices is therefore not only linked with the economic activity but also with the location of the housing units.(Capozza et .al. 2002). As discussed above that one of the main reasons for increase in the cyclical patterns of housing prices is related with the economic activity therefore in order to clearly assess the cyclicality of housing prices, it is of great importance that the impact of economic activity on housing prices shall be studied first. When economic activity picks up with lesser inflationary pressures, the real income of the households increase therefore there is always a general increase in the disposable income of individuals. With the increase in income levels, the standards of life increase also and people start to prefer more luxurious housing than their current housing therefore the general increase in demand for housing units increase thus putting pressures on prices to increase. However, when the economic activity slows down and due to inflationary pressures or other economic variables, the decrease in income level put downward pressures on the prices. UKs economic performance, over the period of time, has considerably improved. UKs real GDP increased, on average, by

The Miller's Tale From Canterbury Tales by Geoffrey Chaucer Essay

The Miller's Tale From Canterbury Tales by Geoffrey Chaucer - Essay Example George Saintsbury has rightly pointed out that â€Å"we perceive in the Canterbury Tales the completion of his command of verse† (George, 129). All the characters in the poem are individuals, reflecting the men and manners of the people of Chaucer’s time. His realistic vision embraces all, rich and poor, bringing out their inmost qualities through careful external descriptions. In this paper I have done an analysis of the â€Å"Miller’s Tale†, examining all the characters in it in order to see Chaucer’s attitude to love and sex. Miller is a down-to-earth man. When the Knight completed his story the Monk wanted to tell his story. But the Miller would not allow him. The host at the inn had doubts about Miller’s skill in narrating a story, and it was also not proper to give Miller the next chance after a Knight who holds respectable place in his society had just finished his noble story. The Miller was badly drunk too. He insisted that he must tell his story. I think here Chaucer cleverly manipulates the plot to escape from the moral responsibility of inserting a bawdy story immediately after narrating one which deals with courtly love. Chaucer is, however, praised for his realistic approach to literature. He believes that all should be given equal place in life and the success of the story lies in variety and contrast, be it moral and immoral. The best narrative devices are, he knows, humor and contrast. Hence, the Miller gets his chance immediately after the Knight. Chaucer is also able to use Miller to challenge the conventions deciding values in life or literature. Therefore, the study of Chaucer’s approach to love and lust reflected through the Miller’s story becomes significant. Though the Miller’s tale looks like a parody to the story narrated by the Knight, it deals with the serious subjects like marriage, love, and sexual relationships. I think Chaucer likes Alison

Unilever AxeDove controversy Case Study Example | Topics and Well Written Essays - 2000 words

Unilever AxeDove controversy - Case Study Example Unilever AxeDove controversy The company has a large work force of more than 180,000 people in the world with revenue of more that US$58 billion. The company was established from Roternd and London companies which also act as the mother companies for all other branches in the world. Recently the company has been engulfed in one of the most heated controversy in the history of business world arising from its advertisement. The company has been engaged in a various criticisms before but the recent one seems to have attracted the attention of unlikely quarters from politicians to the human reign activists. It has become a subject to social conversation all over the world due to its mode of advertisement. There have been many blogs in the internet that have been used against the company and its advertisement strategy especially the recent one Axe/dove advertisement which has attracted most criticism even before they make their impact on the market. The market of the two brands Axe and Dove have attracted the advocacy groups who have been campaigning for the need to have commercial-free childhood advertisements. The dove product advertisement has been used as a marketing strategy that is said to be promoting real beauty. In the advertisement there is a dove that is promising the girls a good care if they use the products. In this regard no one can understand how a dove can promise the girl a good care. The company has however described the advertisement as showing the need to have real beauty rather than acting as an advisement to encourage girls to use the products and has therefore started a campaign that is aimed at funning projects for girl child. But this is contradicted by another advertisement of its products Axe deodorant which has been described as having an effect of 'epitomizing the sexist and degrading making that has been undermining girls'. This has been shone to be a potential harm to the health development of grid as contradicted to the other advertisement of the Dove which promotes health self-image for all women. (Newman, 2007) The company has been on the defense saying that the Dove brand is meant to show women the need of feel beautiful always which has been expressed by wide way in the today's stereotyping of beauty and it is meant to inspire women to be taking car of them. For this reason the company has created Dove Self-Esteem Fund that is meant to educate and act as inspiration to girls. On the other hand the Axe campaign shows 'the mating game' and expressed the desire of men to get noticed by women. (High, 2007) The above advertisement has been casusign a lot of criticisms for the company not only from the civil activists but also from political arena. It has been descried as the higher hypocrisy in marketing and there have been threat of taking of civil action by not allowing the Dove Fund to take seminars to school unless the Axe advertisement is changed. Let us analyze the effect of the advertisemen

Rhetorical Analysis Essay Example for Free

Rhetorical Analysis Essay McDonalds is commonly known as a satisfying fast food restaurant that can be found all over the United States. It has great tasting food and a warm, fun environment for parents and children. McDonalds continuously tries to be portrayed as a healthy, happy, and family friendly setting to attract their intended audience but in reality, this food is extremely bad to eat. They provide commercials and advertisements that look very appealing to the human eye because the meals they sell are commonly eaten in the United States. Between the food and the environment, it is hard to pass up a trip to this restaurant. They are most famous for their burgers, fries, and milkshakes which are typical meals that young kids and their parents like to snack on without realizing how unhealthy they can be. Ronald McDonald, the restaurants character, is an interesting man that looks like a clown, which is an attraction to a little kid that wants to eat there. McDonalds is a great example of how restaurants say and do whatever it takes to get more customers using pathos and ethos. McDonalds puts out commercials where all their customers; parents and children, look extremely happy and healthy when in this atmosphere. The indoor playgrounds and appealing food make it seem like it is one of the best places to eat out, but customers do not realize that what they see in this advertisement is too good to be true. The people may seem to look friendly and skinny on television and on billboards, but in reality, those that eat at McDonalds all the time are not in shape and most likely do not feel good about their health. This chain restaurant uses the technique of pathos to try to attract more customers by making the people in the commercials look as if they feel great and make them look overly happy to be eating this food. Those that eat at this restaurant are really looking for cheap food on the go. McDonalds is very well known in the country to have reasonably priced, good tasting food. Those that have experienced eating here know it tastes good and those who have not tried it yet, have heard about it, so it is safe to conclude that they use the technique of ethos as well. Reputation in any restaurant is important because if there is a bad reputation no one will want to eat there Although the food at McDonalds tastes exceptionally good, they are falsely advertising the environment that this restaurant brings about. It may be delicious but it is necessary to make sure that people know it is not good for them and can be very detrimental to their health. McDonalds incorporates pathos and ethos in order to advertise the best way they possibly can to attract the customers and to make more money.

Accounting Ratio to Manipulate Accounting

Accounting Ratio to Manipulate Accounting Companies use accounting ratios to manipulate their accounts Table of Contents (Jump to) Abstract Chapter 1 Introduction 1.1 Introduction 1.1 Aims and objectives Hypothesis 1 1.2. Overview Chapter 2 Critical Literature Review 2.1 Introduction 2.2. International Financial Reporting Standards 2.2.1 Coverage and aims of the standards 2.2.2 Areas of concern 2.3. The art and purpose of Creative Accounting or financial statement Manipulation 2.5 The impact of Creative accounting on Financial Ratios 2.5.1 Definition and purpose of financial ratios 2.5.2 Manipulation of financial ratios Chapter 3 Research Methodology 3.1 Introduction 3.2 Issues considered 3.2 Options of research methods 3.2.1 Quantitative and qualitative 3.2.2 Deductive and inductive methods 3.3 Choice of research method 3.4 Performance of the research Chapter 4. Findings and evaluations 4.1. Introduction 4.2. Findings Abstract Financial ratios have become part of the process by which investors, financial observers and other stakeholders within the market make their decisions and about the activities, profitability and liquidity of a particular corporation. As such, it is therefore important that these reflect the same level of accuracy and compliance to the financial reporting standards as the financial statements. However, it has become increasingly apparent over recent years that the practice of manipulation has been extended in its use to influence these ratios. This dissertation set out with the aim of confirming whether this is the case. It was also intended to identify the particular areas of concern that this practice is generating. It is found that there is evidence of manipulation of financial ratios and that this is particularly relevant in relation to the manipulation of fair valuation and the treatment of off balance sheet items. Although the study has been limited in terms of sample size, the findings are that the practice is particularly apparent in the financial markets sector and this has contributed to the current financial and economic crises. There is a need for a clearer framework for the calculation of fair valuation and a more robust method of regulating the activities of corporate management in an effort to reduce the longer term detrimental impact of this practice. Chapter One: Introduction 1.1 Introduction Following collapses of major global corporations such as Enron, as well as increasing pressure from shareholders and other stakeholders for a more open and understandable system of financial reporting, governments worldwide as well as those involved in international corporate controls came together to bring about one of the biggest changes in controls and governance. Using the offices of the IASB[1] (2008), there followed the introduction of international standards to be used for both accounting procedures and the preparation and presentation of financial statements. The intention of these standards is to create a situation where financial statements have a level of â€Å"understandability, relevance, reliability and comparability† (Lindsall 2005, p.2) that meets the needs of those stakeholders who rely upon these statements. The ISAB confirmed this purpose in an early statement of mission which read that their aim was: â€Å"To develop, in the public interest, a single set of high-quality, understandable, and enforceable global accounting standards that require high-quality, transparent and comparable information in financial statements and other financial reporting to help participants in the various capital markets of the world and other users to make economic decisions† (Gregoriou and Gaber 2006, p.16). In other words, part of the aims of these standards was to endeavour to eliminate the practice of manipulating financial statements. Nevertheless, despite these good intentions subsequent events have shown that the aims and objectives of these standards are still a long way from being achieved, with concern regarding the understandability, relevance, reliability and comparability of financial statements increasing rather the opposite direction hoped for by the authorities. In fact, many believe that the standards themselves, due to ambiguities, have created a platform for the increase in what has increasingly become known as â€Å"Creative Accounting† (Griffiths 1988). This in reality is another term for the process by which management and/.or their financial advisers and auditors are able to manipulate the figures reported within the financial statements in a manner that can lead to these being misrepresented and, what’s more, it is legal. Opponents of the practice bel ieve it to be damaging to investor and other corporate stakeholders, including shareholders and creditors. Indeed some have even gone as far as suggesting that manipulation of financial statements is the root cause of the current â€Å"credit crunch† (Letters 2008). Since the time of Ian Griffiths (1988) book on the issue of creative accounting and manipulation of financial statements there has been a plethora of academic studies into this phenomenon, as will be shown within the literature review in chapter two of this dissertation, and a growing debate between those who applaud and oppose this situation. Understandably, most of this literature is concentrated upon the physical changes that take place within the financial statements themselves However, one area of manipulation in financial reporting that does not appear to have received nearly as much attention. This area is financial ratios! This assumption and discovery is supported by Stolowy and Breton (2000) (see appendix 2). Whilst it is accepted that, in a technical sense financial ratios are not considered a part of the financial statements that come within the context or control of the international standards, as they are using equated by those financial external to the company, they are nonetheless considered an important measurement of corporate performance (Bragg 2007). For example, expert financial observers often quote ratios when advising upon the investment value of a particular corporation and many busy investors will take notice and make financial decision based upon what these ratios reveal. Therefore, manipulation by corporations and their advisors might be considered equally as misleading as the practice being used in any other aspect of financial reporting. It is this perceived gap in literature relating to this issue, together with the desire to access how prolific manipulation of financial ratios might be that has generated the author’s interest in researching the subject. 1.1 Aims and objectives With the concentration of the majority of literature relating to creative accounting and manipulation focusing upon the actual results contained within the financial statement, it is the author’s intention to address its deeper impact. Financial ratios are used by many stakeholders as a quick guide to the appropriateness of a corporation as an investment vehicle. Manipulation of these ratios can therefore have an immediate impact upon decision making by stakeholders. To address this issue, the following hypothesis has been set for this dissertation: â€Å"That company management and their advisors are aware that manipulation of financial ratios can have as much, if not more of an impact upon investment decisions as manipulations in the financial statements.† Further, to test the accuracy of the comment made regarding manipulation and the credit crunch, a second hypothesis will be included: Hypothesis 2 â€Å"That manipulation of financial ratios within the banking sector contributed to the current global financial market crisis.† In order to ensure that the aims of this research, and resolution of the research hypothesis, is achieved in a robust manner and provide a valuable conclusion, a framework of objectives has been devised, based on the following: Financial reporting framework and standards The intention is to analyse and assess the component elements of the current regulatory standards, evaluate their stated intentions and the robustness with which these can be transitioned into the practical reporting environment and identify their current limitations. Creative accounting Based upon current literature the dissertation will provide an understanding of the term creative accounting, identify the areas of its potential use within financial reporting and identify the main purposes and beneficiaries of such actions. Financial ratios The objective with regard to financial ratios is to provide an understanding of their purpose and intentions, which includes identifying their strengths and weaknesses. In addition, using primary data, the dissertation will explain how these ratios can be manipulated as well as identifying the reasons for this conduct. Future improvements Resulting from the previous objectives, it is the author’s intention to provide recommendations that will be designed to reduce the current impact of the manipulation of financial ratios and/or methods by which these manipulations can be identified and revised to reflect actual movements. 1.2 Overview To provide the reader with a clear understanding of this research, it aims and the manner in which it has been performed, this dissertation has been presented in the following order. This introductory chapter has set the scene and provided the background to the issues that for the core focus of the research. Immediately following, in chapter two, there is a critical review of current and appropriate literature relative to these issues. This includes an evaluation of the published frameworks of financial reporting standards, the concept of creative accounting, importance and significance of financial ratios and the effects of manipulation. Chapter three outlines the research methodology choices that were available to the author, identifying the method chosen together with the reasons for this choice. The findings of the secondary and primary research are then presented, compared and discussed in further depth in chapter four before recommendations are outlined in chapter five. Finally , the dissertation is concluded in chapter six. Added to the main body of the dissertation had been attached a complete list of all the references used within the body of the text. Furthermore, to add clarity and further understanding for the reader, additional information in the form of appendices has also been attached. Chapter Two: Critical Literature Review 2.1 Introduction The critical review conducted within this chapter has been designed to concentrate upon the literature relating to the issues being studied within this dissertation that has been published in the main within the past two decades as these represent the standards and practices that are currently in use within financial statements. For ease of reference the chapter has been segmented and analysed into appropriate sections 2.2. International Financial Reporting Standards As Swanson and Miller’s (1989) research shows, the issue of interpreting financial statements had been a subject of debate for many decades prior to the interest in international standards developed. Understanding the different systems of measurement used by management and accountants in financial statements had long proved difficult for investors and other interest parties. It was these areas of concern fuelled the move towards the creation and adoption of an internationally agreed and legally binding framework of accounting and financial reporting standards (Choi et al 2005 and Jones 2006). Amongst these concerns was included the lack of comparability and understanding available to potential investors and other stakeholders when analysing financial statements that were prepared under differing national codes and regulations and the difficulty experienced even when trying to compare accounts of corporations within the same industry (Tarca 2002 and Nobes and Parker 2006). However, as many academic authors had suggested (Nobes 1998, Blake and Lunt 2000, Lee 2006 and Mizra et al 2006 included) another core issue was the growing unease about the practice of â€Å"Creative accounting† and the negative impact this was creating in terms of stakeholder trust and confidence in financial reporting (Lee 2006). Whilst in essence such practices were not illegal, they were becoming a contentious issue in many financial circles, a fact evidenced by the comments of Lord Dearing (1988, p.12) in his committees report on the need for international accounting standards, when he said: â€Å"There is little evidence that companies are engaging in flagrant breaches of accounting standards †¦ However †¦ there is strong pressure on auditors from time to time to accept interpretations of accounting standards which conform to the interests of the preparers rather than with the spirit of the standard.† During the course of the decade following this report government representatives, accounting bodies and other interest financial parties spent a considerable amount of time discussing and agreeing standards that would help to address these anomalies, inconsistencies and concerns, which culminated in the creation of an international accounting and financial framework of standards (IASB[2] 2001 and PWC 2008). These standards were to be designed and operated by the IASB (Feature 2003). However, it still took a number of years to encourage individual national governments to adopt these measures. However the UK government decided that, â€Å"from 2005 UK listed companies must use IFRS for their consolidated statements† (Nobes and Parker, 2006, p.103). Furthermore, the financial reports have to include a statement by directors and auditors, which confirms †applicable accounting standards† were used or giving reasons for this not being the case (Nobes and Parker, 2006, p. 287). 2.2.1 Coverage and aims of the standards As can be seen from the list contained within appendix 1, the scope of the standards was quite extensive. Eight of these standards covered the area of financial statement reporting and presentation (IFRS), which included such issues as business combinations (Group of companies), segmentation and disclosures (Deloitte 2005). A further forty plus standards have been created, which define the accounting methods to be used within the preparation of financial statements (IAS). These laid down the audit principles to be followed Gray and Manson 2004) and covered such issues as the treatment of tangible and intangible assets (Gelb 2002 and FRC 2008). The aim of these standards was, in effect, to create a level playing field for those parties who relied upon corporate financial statements for decision making purposes, be that for investment, lending, extension of credit facilities or simply observance purposes (Chofafas 2004 and Antill and Lee 2005). In other words, the intention is that these statements should comply with four basic principles (IASB 2008), these being: Understandability The objective of this principle was to ensure that the financial statements would be presented in such a manner that they could be relatively easily understood by external stakeholders irrespective of the level of their financial and accounting knowledge, for example the private small investor (Healy et al 1997). Relevance In terms of relevance it was considered important that the information contained within the statements were relevant to the current situation (Saudagaran 2003). In other words it was important that the financial statements reflected current values, prices and other data. Reliability Despite the auditor’s opinion that the financial statements are prepared solely for reporting to the members of the corporation (ICAEW 2008), it has long been accepted that many other stakeholders, including prospective shareholders and creditor rely upon such information. Recognising the importance of this aspect, the IASB extended the principle of reliability to include these other stakeholders (Gregoriou and Gaber 2006). Comparability The need to be able to compare the accounts of individual corporations, even where these are within the same industry sector, whether that is within the national or international marketplace, is a part of the investment decision-making process. Prior to the introduction of the standards this was considered a problem, one which this principle was intended to address (Lindsall 2005, p.2). It should also be noted at this stage that, whilst these standards and principles applied to all corporations, irrespective of their industry sector, certain industry sector have to comply with additional standards. The most noticeable of these is the banking industry, which is further governed by the requirements of the Basel Accords (FSA 2007) and regulated in the UK by the FSA[3]. The focus of these particular industry specific regulations is to ensure that financial institutions retain an appropriate capital adequacy ratio within their balance sheets. However, despite the intentions of all of these standards and regulations, as the plethora of subsequent studies and literature contained within the following section confirm, they have, if anything, added to the areas of concerns that they were meant to address. 2.2.2 Areas of concern As the studies of Tweedie and Wittington (1990), Barth (2006) and Benston (2008) have revealed, a number of serious concerns have been voiced about the international standards, which they and others believe are detracting from the objective of reform and, in some cases, leading to increase volatility being seen in financial statements. In essence, these can be identified within three main areas of financial statement preparation and reporting. Fair Value and choice of valuation measurement Recognition and inclusion of revenue and profits Off balance sheet items Although initially there was no identification of the meaning of the term â€Å"fair value† in the international standards, following representations from accounting bodies, corporate associations and other stakeholders, the IASB introduced a definition, which described it as being: â€Å"the price at which the property could be exchanged between knowledgeable, willing parties in an arm’s length transaction† (IAS 16). However, this description soon came under attack by a number of academics, including Langendijk et al (2003), Bank of England researchers (Staff team 2004), Lindsell 2005)Antill and Lee (2006), Mard and Hitchner (2007) and many others. The criticism of this measurement, rightly identified by these authors, was that it raise questions about the subjectivity and reliability of such valuations. For example, what is considered to be a fair value to one person would not be to another and, furthermore, there might be differing reasons for one party being prepared to pay a greater value for an asset than others consider fair. Evidence of this can be seen in the manner in which companies are valued in times of acquisitions (Antill and Lee 200, King 2006 and Siegal and Borgia 2007). Furthermore, as in most cases the fixed and intangible assets are not intended to be sold at the time of their inclusion within the financial statements, valuation must of necessity be based upon reasonable and expert estimates (Lindsell 2005). The problem to be encountered here is that such expert valuers differ in their opinions of measurement, with some being more optimistic than others (Barth 2006), which can lead to discrepancies. The choice of expert can thus be seen to potentially obscure concrete evidence† of the assets real value (Swanson and Miller 1989, p.1). Furthermore, the standards also allow corporations to make a choice of asset measurement between the historical cost convention and current fair value, which is decided based upon their own judgement (ICAEW 2006 and Mizra et al 2006). Despite many attempts and suggestions aimed at addressing this problem (Benston 2008) to date it has still not been resolved. Recognition of revenue and treatment of profits is another area where differing opinions and purposes of measurement and treatment have been questioned (Bullen and Crook 2005). For example, when engaged upon a project that spans a number of financial years how does the business measure the true value of the revenue and profits to be recorded in each year statements (Mizra et al 2006 and Lee 2006). Some might argue that profit, and thus that element of the revenue, cannot be taken until project completion, whilst others will advocate allocating profit to the completion of project milestones. It is apparent that, given a project of x value spread across say five years, the differences of interpretation outlined above would impact upon the revenues contained within financial statements. The ability for corporations to exclude items from their balance sheets is another issue for many investors and observers (Amat et al 1999). For example, by leasing rather purchasing a piece of equipment this can alter the debt structure of the business, as parts of the leasing contract do not have to be included within the corporate balance sheet. Similarly action can be taken with other assets such as pension schemes (Pitzer 2002). Although there are other issues with the international accounting standards, it is these three areas that appear to raise the most concerns, in particular because they provide the opportunity for firms and their auditors to engage in the practice of manipulation or creative accounting. 2.3. The art and purpose of Creative Accounting or financial statement Manipulation As indicated within the introduction to this dissertation, creative accounting or the ability to manipulate financial statements was an adopted practice before the international reporting standards became a legal requirement for all corporations. However, the increase in concerns since this event makes a study of this issue even more relevant today. Creative accounting is considered by many to be a euphemism for the practice of manipulating the information that is contained within financial statements. In terms of definition for this practice there have been many over the years. In the title of his book about creative accounting, first published in 1988, Ian Griffiths (2005) defined it as â€Å"how to make your profits what you want them to be,† a view supported by Dean and Clarke (2007). Although other academics would refrain from using such a term, as will be seen within this and following sections and chapters of this dissertation, there is more than a grain of truth in this simple description. However, the more considered definition for the type of manipulation that is that it is† a practice that results in a distortion of the figures contained within financial statements.† However, at the same time this manipulation remains strictly within the boundaries of the legal accounting principles, rules and stand ards (Shah 1998 and Balaciu and Cosmina 2008). A simple example of the meaning of these definitions can be seen in the following diagram (figure 1). In this example manipulation is defined as the greying areas between the intentions of the standards and the areas within which the interpretation of these standards can be manipulated, always stopping short of the ultimate boundaries of the legal framework, beyond which such manipulation would be considered as fraud. As can be seen from this diagram manipulation can have two intentions, this being either to produce a negative or positive impact upon the profits and value of the business (Mulford and Comiskev 2002 and Balaciu and Cosmina 2008). It is generally accepted that manipulation is driven by the needs and demands of management (Pierce-Brown and Steele 1999 and Griffiths 2005). For example, if management believes that the business is likely to have a bad year, which will adversely affect their bonus and benefits they might either exacerbate the losses to increase their benefits in a following year or reduce them to protect these benefits. The same methods would be used if the management wishes to influence the corporation’s level of growth (Pierce-Brown and Steele 2006). This practice is known as the â€Å"Big Bath† method (Investopedia 2008). To achieve the required objective the management might use a combination of the flexibility contained within the concepts of fair value, revenue and profit recognition and off-balance sheet items as discussed in section 2.2.2 of this chapter. For example, an employed expert valuer who takes a pessimistic approach would have the effect of reducing the value of asse ts, thus having an adverse effect upon profits. Delaying recognition of revenue or profits would have the same effect (Mulford and Comiskev 2002). Some academic authors have posed the question as to whether such manipulation is ethical (Amat and Dowds 1999 and Blake and Growthorpe 1998). However, whilst the question of ethics might be of concern to those who rely upon the financial statements presented by corporations (Saudagaran 2003), under the present standards, regulations and their measurements it remains legal (Griffiths 2005). 2.4 The impact of Creative accounting on Financial Ratios As Bragg (2007) indicates within the introduction to his study of business ratios and formulas, these can be applied to virtually every aspect of the business and its operations. However for the purpose of this dissertation, the focus regarding ratios will be restricted to those that relate specifically to the information contained within a corporation’s financial statements. 2.4.1 Definition and purpose of financial ratios The term ratio can broadly be defined as a measurement by which the performance of a corporation, in terms of its operations and activities, can be judged and assessed (Bragg 2007, p.1). In terms of the financial statements produced by corporations this judgement is aimed at measuring a number of performance factors (Stolowy and Breton 2000). As can be seen from the descriptions contained within the following example (figure 2) in this respect the intention of these ratios is to provide an assessment of the profitability of the business and its return on investment (Income statement) and its liquidity position (Balance Sheet) (Bragg 2007). Figure 2 Popular financial ratios Financial Ratios 1) Gross Margin Operating earnings (before exceptional and tax) as a percentage of net sales 2) Operating Margin Operating Income (net profit before tax) as a percentage of net sales 3) Profit Margin Net Income (profit after tax) as a percentage of net sales 4) Return on Equity Net Profit after Taxes as a percentage of equity 5) Return on Investment Net Profit after Taxes as a percentage of total assets 6) Return on Capital Employed Net Profit after Taxes as a percentage of average shareholder equity 7) Current ratio Ratio of current assets to current liabilities 8) Quick ratio Ratio of current assets (less inventory) to current liabilities ( less overdraft and other borrowings) 9) Gearing (debt to equity) ratio Ratio of liabilities to equity 10) Earnings per share (EPS) Net profit divided by number of shares issued 11) P/E ratio