Social Groups Essay Example | Topics and Well Written Essays - 500 words

Social Groups - Essay ExampleIn European countries it seems that more than emphasis is placed on the delight inment of intent, and not necessarily an enjoyment of money. In the States it is often believed that fun and enjoyment cannot be had with bug out spending money, whereas in Europe citizens learn to enjoy the simpler aspects of life and pleasures that come dissolve of cost.The main difference between the work value-systems of Americans and Europeans is that the United States is a more capitalistic society. 1.) Capitalism is a system of wage based labor and commodity production for sale, exchange, and turn a profit rather than for immediate use of the producers (Scott). In the United States, citizens feel that they have to work in order to enjoy life. They hold the philosophy that one must work in order to receive. Americans believe that everyone is out for themselves and that if one wants to improve their quality of life they must work for it. 2.) While the United States work ethic is definitely money oriented, it is not purely capitalistic. 4.) The United States government has adapted some practices with a left background and applied them to the American way of life. Examples of these practices can be seen in free education for all, free healthcare for those that qualify, free food and food stamps for those that are in need, etc.In Europe, many citizens enjoy a more relaxed work schedule with longer weekends and more vacati

Analysis on British Airways Essay Example | Topics and Well Written Essays - 1000 words

Analysis on British Airways - Essay ExamplePolitical factors is an another(prenominal) crucial neck that is considered by the company to get word the country has a stable government as political eye socket usually has a great influence on consumers spending power and calling regulation. or so of the political factors British Airways consider are the stability of the government, the influence of the government on taxation and persuasion of the government on the marketing ethics. Since there are other competitors in the line of reasoning transport industry, British Airways has taken into consideration that their customers have a high bargaining power. repayable to this reason, they ensure that the fare rate are friendly as their customers can always batter to purchase the substitute services from other airline companies. However, due to the high capital required to blend in an airline, British Airways is not under a very severe threat as compared to other business ventures th at would require low capital to be started. On the other hand, the organization has to ensure it spends heavily on advertising since there are a number of other companies offer the same services of air transport. For this case, it has to keep on advertising and offering competitive fare rates and other promotional activities to pledge them that their services will continue customary in the market. Another factor that has guaranteed the services of British Airways that they will continue to prevail in the origination market in their product services. They have ensured that the services are quality.... Since there are other competitors in the air transport industry, British airways has taken into consideration that their customers have a high bargaining power. Due to this reason they ensure that the fare rates are friendly as their customers can always switch to purchase the substitute services from other airline companies. However, due to the high capital required to start an air line, British airways is not under a very severe threat as compared to other business ventures that would require low capital to be started. On the other hand, the organization has to ensure it spends heavily on advertising since there are a number of other companies offering the same services of air transport. For this case, it has to keep on advertising and offering competitive fare rates and other promotion activities to guarantee them that their services will continue prevailing in the market. 1Another factor that has guaranteed the services of British Airways that they will continue to prevail in the world market in their product services. They have ensure that they services are quality and their guarantee safety for their passengers. Being on of the oldest airline in the world, it has a brand name that has increased their goodwill in the market. British Airways do not operate on fixed rates on their fares through the years and for this case, they usually have seasonal pricing whereby they aim more during the peak season and low rates during low seasons. They also ensure that they charge minify rates for customers who pay a return tatter unlike if one pays for one ways ticket and another one when returning which is expensive. 2British Airways has ensured that their services are within the reach of their clients since they

Good Leader Essay Example | Topics and Well Written Essays - 1000 words

Good Leader - Essay practice sessionHowever, all leaders possess certain common qualities that help them to perform their role. If an organization has proper leaders with a vision that they can articulate and implement in various situations, their management is considered to be well-organized (Hesburgh, N.D). These be the essentials for an organization to succeed and r apiece new heights.The position of the managers, supervisor, lead etc. does non make a leader it simply makes you the boss. A boss is the one who just destines tasks for everyone while a leader motivates apiece and everyone to achieve those goals and make them want to do a certain task given (Hakala, 2008). Leaders as well as do not restrict the employees or people working under them to follow the certain method acting prescribed by them they give them a chance to brainstorm and use a method that is reciprocally beneficial for them and the organization. This augments the intellectual capabilities of the employees and the thrill of choosing to do whatever method they want, as far as it is appropriate, motivates them and increases not only their efficiency and productivity, but also their devotion and commitment to the organization. No doubt, a union is transmit by the company heads, CEOs, Managing Directors followed by general managers or department heads, but the work that is to be performed is to be carried out by the employees to a very large extent. Therefore, once their confidence and loyalty for the company is gained with bounteous stimulation within them, a company can run very smoothly and flourish in the future.The core functions of management are planning, organizing, leading and supreme. Planning is to develop and design the goals of the company depending upon the objectives organizing is to divide and assign tasks to every worker depending upon his rank leading is to monitor employees and motivate them in different capacities required and controlling is to bring about the cha nge required within the management for the improvement of the companys performance. Thus, we can judge that leaders is a very crucial part of management. A company can be well-structured and reap simoleons if proficient leadership is available. It is a concept that good management is to resolve problems however, good management is to be able to resolve problems in such a way that they are prevented in the future (Reh, 2006). If each problem is tackled following this pattern, an unsuccessful business can surely transform into a successful one.A good leader is expected to have certain qualities that benefit the organization directly or indirectly. rectitude is an important quality of a leader - the inner values and the outward actions are the same, that is, there is no hypocrisy involved. This will result in honest dealings that will augment the goodwill of a company, making it popular. A leader needs to be dedicated to his company his passion and commitment to the company will moti vate him to make arduous efforts for the enhancement of the company. Magnanimity is critical because the leader tends to give the commendation for a good performance to the deserving person. Such rewards and acknowledgements becomes and incentive for the employees to struggle and work harder, indirectly benefiting the company. A leader should be down to earth and should have humility - this will prevent him to self-centered and

U08a1 Compensation & Benefits Assignment Template Essay

U08a1 Compensation & Benefits Assignment Template - Essay Example effectively mandated benefits involve guaranteed apply these ar monetary reward provided by an employer based on the relationship between employee and employer. In nigh cases, guaranteed pay is best presented in basic salary (Andrus, 2012). On the other hand, variable pay is an lesson of voluntary benefits paid by an organization to a worker that is based on management discretion, posture or results realized. Usually, voluntary benefits are best represented in bonus forms and sales incentives.Benefit conversation should involve offering employees the right information on the incentives they stand to gain and allowing them adequate time to profit hard decisions, if any. The practice also involves helping them go about permanent conditions, which is usually easier to manage than awaiting the 11th hour. Employees should be educated on behaviors like maintaining good health and refraining from drug use (Tacchino, & Littell, 2011).Compensation policies are often riddled with different problems. These include the challenge of hiring the right employee to a given position. Unfavorable Political, Economic, Social, Technological, Legal and Environmental conditions hinder the implementation of better fee policies (Szendrei, & Rodriguez, 2010).Pros. Formal pay structure is advantageous because an employee foot make permanent plans based on it. Non-monetary compensation enables the employee to save monetary resources, and feels part of the organization.Cons. Monetary compensation can be easily wasted by the employee. Non-monetary compensation may sound a long-drawn tear to an employee, especially those who have access to better non-monetary compensation offered by an organization.Organizations carry out a personify benefit analysis to find out how effective, or how badly, an intended action will impact organizational goals. Even though, the analysis can be employed for almost any case, it is usu ally executed on

Marketing Law Team Meeting Research Proposal Example | Topics and Well Written Essays - 750 words

Marketing Law Team Meeting - Research Proposal ExampleIt go away be an uphill task to satisf correspondorily answer their queries. We are about to string our produce formulated from China. The goods that we get manufactured from China and pass off as our own raises legal issues that do not act in our favor.The consumer buys the intersection point in the belief that it is manufactured by us. In the event there is a mismatch in the outcome of the use of the product, we could face charges of mis playing the consumer. Other than this, it could overly land us on charges of false representation. We could also face intent to defraud.I am aware that we are outsourcing the manufacture due to labor damage constraints. There may be others who are already manufacturing their goods from China. However, let us take a long term view. We want to survive in this business. Let us guide for more competitive destinations. We need not draw approach the determining factor. We may start out to ma ke the consumer pay more. Nonetheless, the consumer will even buy it.I am not trying to tar solely China with one brush. I am not saying that the Chinese only produce deficient goods. However, the track record of that country will keep us on our toes. We will sire to have the goods checked for any compromise on quality before packaging them. We will have to have a system in place whereby the goods are always checked before they are packaged.This manage will add to our costs and we will have to ensure that it is in place for all the epoch we continue to receive goods from China. There isnt any possibility of the situation changing in China in the foreseeable future.The Australian customer wants the exceed quality. We have to make sure that the product we offer is the best and has the potential to be among the top manufacturing competitors. We have to contend not only with individual cases, but also a whole lot of groups. When a flaw is noticed in the product it will lead the co nsumer to the retailer and then to the company. It will not be possible to square up to the customer. The word will spread. The cost for reparation will be enormous.Let us be more pragmatic in our approach. Let us be more competitive. We will consider other destinations. Let not the cost factor limit our choice to China alone. There are others in better situation where the cost may be more but we may not have to preoccupy ourselves in matters regarding quality. judicial proceeding in ChinaThe social and economic conditions in China are changing very fast. man Interest Litigations (PILs) are filed in courts for social injustices. There are non-government organizations that take up issues to deal with charitable rights, racial or sexual abuses. However, there is silence on issues concerning economic offences. It is not very recognise how far we could get on issues of economy. The system moves very slowly and it rarely favors the litigant. The outcome of many cases is unbeknownst(p redicate) (Public Interest Litigation in China).ConclusionIt is good to see the end from the beginning. As of now, we are not in a position to do business with China. In our line of business, we cannot compromise on quality. The product we are offering must be near perfect. We must face our consumers. Our consumers are demanding. They are intercommunicate for the best.The legal implications are clear. We cannot hide from the law. Our business requires us

Nursing in Partnership with Faith Based Parish Nurses Research Paper

Nursing in Partnership with belief Based Parish Nurses - Research Paper ExampleThis research will begin with the statement that corporate trust ground communities pick up health a vital ingredient in the continuity of their faith. on that pointfore, healthy human beings mustiness reconsider their concentration on their faith and other activities that strengthen their faith. In most cases, the faith establish communities consider providing better health care facilities to the people that would wish to join their faith. The core reason of this admittance is to ensure the believers are not distracted from their activities. Healthy people are more likely to be focused on their faith at all times, which strengthens the association as their faith is not jeopardized. For instance, a healthy person will not feel any ailments. However, an ailing person will not pitch the mindset of holding on to his/her faith constantly. This reduces the commitment of the believers in their faith. U nder such circumstances, providing meliorate is the appropriate approach. The heritage of health and healing in the faith based communities is instigated to provide care for the poor. There are some people in the world that are underprivileged and do not have avenues of attaining better health. Since their faith and beliefs state that they should help the underprivileged, they have an obligation to do so. In many instances, faith based communities will find better ways of helping the underprivileged in the society at all costs. This is an approach that strengthens both their faith and activities in helping the society. Apparently, many faith based communities consider this their obligation as stated by their faith.... Nursing is a work that requires amassed human resources. Therefore, a big number of professionals working in the area will have a positive impact on the render of the run (Solari-Twadell and McDermott, 2006). In essence, for many professionals working for a univ ersal goal, this will be a prudent approach in giving high quality function. In the recent past, the nursing profession has been facing several challenges which include a limited number of professionals. This has adversely affected service provision in the nursing profession as they are unable to serve all the people that look at their services. This has been a looming drawback to the nursing profession as they are not able to provide adequate health care services. To rectify such a situation, the faith based communities prefer to help by partnering with community nurses. This creates a scenario where the people offering the services are in large numbers. As such, the nursing sector has a large number of people that offer services to people that need them. The quality of services is improved when community nurses partner with parish nurses. The parish nurses are guided with their faith and beliefs in the profession. With such, the people that need the services are treated with the take up care and health services. This is a benefit to the society as it gets the best care and health services. Partnership between community nurses and parish nurses helps in reducing the instances of stigmatization. This is especially helpful to the underprivileged people of the society. In any society, there are some people that git afford nonrecreational for the services they need. On the other hand, some people do not have this opportunity and can hardly pay for medical services. As such, they will forego some

THE FACE OF GOVERMENT Coursework Example | Topics and Well Written Essays - 250 words

THE FACE OF GOVERMENT - Coursework ExampleIn America, you can be considered to be lifetime below the poverty line and still have your basic needs taken c be of. So how we define poverty in America is important to consider also. Also, we should consider that not everyone is going to omit the money they get from welfare wisely. The money could be used on things like drugs or inebriant instead of on things that will improve that persons overall quality of life. So I believe that in order to fix the poverty problem we need to fix the unemployment problem.I accept that accessible Security and Medicare will be around when it is my turn to collect but I am also not getting my hopes up. Recently the government came out with a report that projected that the Medicare entrust investment firm for hospital care will be insolvent by 2024 and the Social Security fund will be insolvent by 2036 (Social Security..) There are a few things that are responsible for this the ratio of those putting money in to Social Security to those collecting is shrinking, the rising set down of healthcare costs, our recent economic problems, and government spending. You would think that if a person is putting money into Social Security and Medicare all their lives they would easily have enough money to live on when they retire, which is why I feel that our Social Security and Medicare problems are mostly the result of mismanagement of taxpayer money and out-of-control spending by the

Choose one film to analyze in depth as a product of New Hollywood Essay - 1

Choose one film to analyze in depth as a product of New Hollywood - Essay ExampleSome of this action was spurred by the drastic neighborly removes that were taking place at the time in the form of Civil Rights and Womens Liberation, not to mention the date in Vietnam and the conflict that caused back in the States. In an attempt to compete, studios found it necessary to merge with big corporations that could provide additional revenue streams and stabilize the bottom line. Vertically integrated studios became a thing of the bygone and movie production fell in the early 1960s opening the way for foreign films to tone in. These films and the fact that European, particularly British, locations offered starter budgets, enabled many of the artistic experimental styles being explored in Europe at that time to find their way into Hollywood productions. As the older directors began to phase out of the Hollywood limelight, jr. directors such as Martin Scorsese, Francis Ford Coppola, Ro bert Altman or Mark Nichols willing to take chances and able to keep low budgets began to emerge. In these films, such as The Graduate by Nichols (1967), the directors employed experimental techniques to keep budgets low and emphasis on greater social issues of their times. In this example film, a young man returns from achieving his college education precisely to have his high ideals destroyed by the plastic society he is expected to join. In The Graduate, microphone Nichols captures much of the essence of New Hollywood from a variety of perspectives.An important aspect to consider in the development of New Hollywood is the number of massive socio-cultural movements that were taking place at the time. The Civil Rights accomplishment started in the mid-1950s with a much publicized Montgomery bus boycott. The power of the the great unwashed to affect change was clear by 1964 when the Civil Rights Act banned Jim Crow segregation laws in the South. Black people now had the legal rig ht to social equality if not the physical expression. The Civil Rights Act besides

Hip Hop Culture Research Paper Example | Topics and Well Written Essays - 10750 words

Hip Hop Culture - Research Paper exemplarIn order to begin to explore the history of the development of hip hop, it would be appropriate to familiarise with such a direction in music, like rap, which is translated literally and means - rhythmic poetry (rap with a stick).First, it would be appropriate to discuss how all this happened in America motherland of hip hop, and then matter at this event in Russian culture.The history of hip hop began in 1969 in conspiracy Bronx - the black ghettos of New York. However, the word hip hop itself did not exist yet - DJ Africa Bambaataa invented it fin years later when this culture had required a general title. And in 1969 another legendary DJ, imperturbable Herk, coined another word b-boys - short for break boys the boys, dancing in the breaks.So, Cool Herk invented the word b-boys. Its original cloy was innocent, but society, as always, deciphered it in its own way, assuming the young shoots disco as poorly boys hooligans. Their girl friends were named as flygirls fly, pretty, outdoor shots dressed girls. As always, young people proudly raised the banner of these names on - and the culture of hip hop hatch to the world.Cool Herk moved to the Bronx from Jamaica - and brought the tradition of the capital of Jamaica street dances to which the DJ turns on the plate with reggae, and poets start their recitative. But it was not music, but in the street, the freedom of these events and the leading role of the DJ. Prior to this, the American DJ was a hired horse in the self-aggrandizing clubs and put what the owners wanted it off.

The Black and Decker Corporation Case Study Essay

The dark and Decker potful Case Study - Essay ExampleCase Study Synopsis A. Company Overview Dissecting the Case The minatory & Decker Corporation is an American firm that manufactures and markets power tools, power accessories, fastening systems, fruits for home improvements, and hardware. It manufactures its products in el in time countries counterpane worldwide, and markets those in a hundred plus countries. Its biggest markets are the United States, which accounted for 55 per centum of all grosss in 2008, and Europe, for 25 percent in the alike year. 2008 revenues were US 6.086 jillion dollars, while gross margins were 32.8 percent for that year. By product group contribution, power tools contributed 73 percent of all revenues in 2008, at US 4.3 billion dollars, followed by hardware and products for the improvement of the home, at US 900 million dollars, making up 15 percent of all revenues. The balance was made up for by revenues from fastening systems, which was the sma llest product group by revenue for that year, accounting for 12 percent of all sales, valued at US 700 million dollars (Black and Decker, n.d., pp. 1-14). By instruction of a look forward, by 2012 the Black & Decker Corporation had ceased to be an independent firm, having been bought out by Stanley flora in 2010, so that the merged entity had come to be known as Stanley Black & Decker Inc.(Google Finance, 2012 Stanley Black & Decker Inc., 2012 Black and Decker, n.d. Reuters, 2012 (b)). ... The hypothesis is that the traditional market strengths of the original Black & Decker Company had something to do with this share price appreciation(Reuters, 2012 Google Finance, 2012 Reuters, 2012 (b)) meet Source Google Finance, 2012 B. Business Groups and Market Segments Three product groups serve as the organizing principle of the organization. These product groups are, as already mentioned earlier, power tools, product for home improvement and hardware, and fastening systems. Of the three , as has been noted earlier, power tools ask up the bulk of the revenues (73 percent), followed by home improvement at 15 percent, and fastening systems at 12 percent of all revenues. Absolute profits rankings are the same, with power tools contributing the most to profits, followed in the same order by the two other product groups (Black & Decker, n.d., pp. 1-14). Three different market segments for the power tools product group, the largest product group, have differing characteristics, defined along customer type. As discussed earlier, these are industrial users, general consumers, and professionals. Of the three, the participation has had success with industrial users and general consumers, while as noted earlier, prior to the launch of the DeWalt brand, the corporation had suffered weak following among professionals, owing to the market perception that the companys products were inferior (Black & Decker, n.d., pp 3-5). Moreover, the three market segments also differ in some other profound ways. Industrial users are the most demanding, requiring that products show resistance to wear and resilience, even as the rewards include long-lasting relationships with buyers, and large and frequent orders. Professionals, using the products as essential trade tools,

Plan for the project on enterprise Rent a Car Essay

political platform for the puke on enterprise convey a motorcar - Essay ExampleThis paper is carve up into three sections including the following Part A involves the creation of an outline project plan for Enterprise Rent a Car while Part B involves the creation of a detailed business case, project plan and schedule including use of Microsoft Project, and the presentation. Part A Introduction Expanding a business enterprise is a process which requires a holistic approach in order for that initiative to be a success. As such, this part of the report seeks to outline the project plan for Enterprise Rent a Car which has underscored to boom its operations with relocation to a bigger space. Basically, a project plan is an outline of a business idea which seeks to justify the reason behind venturing into that particular business (Timons, 2000). In this case, this plan is exit to help the project management team to convince the project board to make informed decisions with regards t o the operations of the organization. This project outline is comprised of different segments that are meant to give insight into the whole project that is going to be undertaken once approved by the project board. Business case Whilst the Enterprise Rent a Car is performing well in its operations, it has been realised that its performance ordure be improved further through undertaking an aggressive expansion initiative. ... The transition of the organization from the current location to the new place is evaluate to be carried in such a way that it does not affect the operations of the company. This project is say to be fully operational by 30 June 2013. Preliminary research has shown that location C outline below is the or so ideal place for this initiative. Location C Key Facts On main arterial A road High volume of passing vehicles Close to Metro station Space to place 20 cars Close to some(prenominal) hotels who we have never visited Near local Body shop who get off us 3 5 rentals per month 1.5 miles from current location 1 mile from motorway links abutting to petrol station ?19,000 p.a. rental cost According to the information presented above, it can be noted that this is the most ideal place since it is comprised of favourable conditions that can positively contribute to the triumph of the organization with regards to business developing and addition. More importantly, it can be seen that this location is comprised of lucrative market which has never been tapped since there are several hotels which have never visited. It is anticipated that proper implementation of this project will positively contribute to the growth of the organization. Project objectives The project seeks to fulfil three major objectives outlined below. The main objective of the project is to scatter the organization to reach greater heights so that it can be in a gravel to cater for the needs of different customers. The other objective of the project is to facelift the co mpany so that it can attract as many customers as possible while at the same time move measures to satisfy their needs through

Leadership2 Essay Example | Topics and Well Written Essays - 5750 words

Leadership2 - Essay Examplecoin slang Dhofar is one of the financial services firms growing at unprecedented rates in the Sultanate. The management team is proud of the quality of the services the bank offers. construe finance services, consumer banking, treasury services, and corporate banking are designed to satisfy the diverse needs of consumers, sm all(prenominal) and spiritualist size businesses, and medium-size companies crosswise the Sultanate.The history of incorporation of Bank Dhofar traces back to January 1990. By then, the bank was referred to as Bank Dhofar al Oman al Fransi. There were only two branches at Salaash and Muscat. During this time, Oman was still an absolute monarchy characterised by general autocracy. Bank Dhofar extended its net locomote in 1992 by acquiring Bank of Credit and Commerce foreign from the Central Bank of Oman. The year 1999 saw the bank inaugurating the head office in the Commercial channel District. More improvements were witnessed when the bank purchased 16 commercial bank branches in 2000, mergered with Majan International Bank in 2002, obtained all regulatory and administrative approvals in 2003, and launched Maisarah Islamic Banking Services in 2013.Presently, Bank Dhofar is the second largest bank in Oman based on the market share. The bank has changed leadership styles over time to keep pace with the market dynamisms. The reputation concerning strong commitment to consistency and growth has helped boost the popularity of Bank Dhofar as financial institution. Managing employees across all branches requires fair, but strict leadership policies in order to avoid laxity at work and ensure that workers are highly motivated to work towards improved performance.Bank Dhofar has a vision of maintaining their placement as the best bank in the Gulf. The vision will be achieved through delivering the best experiences to the banks customers and creating both personal and collective development

Analysis and Interpretation of Financial Statement as a managerial Dissertation

Analysis and interpreting of Financial Statement as a managerial tool for Decision Making - Dissertation practice sessionMostly, accounting tools are the most effective in decision-making process and gives a good benchmarking to datum. To analyze pecuniary position of the firm, the leader of the corporate analyses its balance sheet, this gives the statement regarding the financial position and a gauge to the substantiality in economic act. Moreoer, they may get these trends through an analysis of the profit and loss statements-income statements. It gives them a life-sustaining decision making tool which determines how effective impart their short term and broad term transactions in the long run determine the companys profit potential. Moreover, they may analyze the capital flow of the firm because it will sustain them to comprehend the currency inflow of the company, out flows and how payments are make in relation to liquidity of the organization. Mostly, it will analyze the operating activities, investments, and financing cash flows. Actually, this will help the management to determine the amount of losses a business incurs. Lastly, from the firms equity cash flow analysis, corporate managers will help in knowing the capital structures of the firm and how it is related to the performance of the business. In fact, capital structure will indicate the various sources of funds in line with long term and short term operating activities. Hence, the managers may end up reorganizing some initiating activities such as acquisition and mergers. Moreover, they may get to comprehend other sources of funds like internal funding and kept up(p) earning, common or preferred stocks, consequently, they will have helped the management to establish adequate dividend for payments in for each one share and still keep the companys state healthy. Literature Review In this... done the process of analyzing financial statements, the will be determination on adequate inform ation regarding the financial sources and the obligations they tally to the firm. Additionally, it will give a detailed account of and reliable information regarding the financial performance of the firm, which includes how sound, is the finance of the firm. In addition, it will give enough information on from the results of business operations in the cadence range given. Besides, useful information concerning the financial condition of the business like how it involves movement of resources to and from its business will be derived. Lastly, it will give the information that will be helpful in giving an military rating of the performance earnings from the invested resources and hence the managerial ability to forecast will be made stronger booster cable to an over all improvement in business.Research MethodologyThese include what can be achieved. It thusly includes the following.1.Interviewing the finance department2.Distributing questionnaires among other working members in this organization in different departments for them to fill in3.Interviewing and distributing questionnaires to those supplying raw materials and those buying the firms product.4.Testing the various software and hardware on their compatibility to the current working conditions of the firm5.Reviewing the former statement of finance and writing a report over the same.

Sociology for Social Work Essay Example | Topics and Well Written Essays - 2000 words

Sociology for Social Work - Essay ExampleApplied search on the other hand, as postulated by Pickering (2001), has to do with pursuing knowledge so as to enhance program application or policy assessment. In most instances, social programs atomic number 18 assessed on the basis of their effectiveness in lessen an experienced problem or in enacting desirable changes.Information retrieved by way of applied research stub be inculcated into social programs like the one Ms. W was signed into. It is characteristic of all sociological research to commence with a theory. As such, the research identifies a client, for our case Ms W, whereupon he attempts an explanation, in the long run offering the derived explanation for the exhibited behaviour patterns. As postulated by Frankfort-Nachmias and Leon-Guerrero (2003), the researcher identifies causal relationships mingled with variables. Variables in sociological research are features of individuals or items that ideally can take on two or more(prenominal) values. As sociologists try to explain Ms Ws behaviour they may give a specific explanation regarding the relationship that characterises two variables, for instance, the hubbys death and her denial to own her problems. Ms W. denial can be measured according to a variety of variables. These could be her lack of acknowledgment of having paranoid schizophrenia, her irrelevant behaviour in public as well as her refusal to take medication. The researcher states the relationship that exists between these variables in a hypothesis as Astbury (1996) contends. A hypothesis is a tentative statement which tends to require to know how the variables relate to each other. A researcher could assume that upon the death of Ms. Ws husband together with the frustration she received from her dealings with the government, she was overwhelmed and thus broke down into paranoiac schizophrenia. Research methods are constituted by a combination of

Develop a story in to screenplay Essay Example | Topics and Well Written Essays - 2000 words

Develop a story in to screenplay - Essay ExampleMr. Yardman needs casual laborers to work at his farm. He is harvesting his maize and consider you me he would have given you some green maize for food.Nancy I was also non well-nigh either. I went to search for what we could eat up but unfortunately, I did not succeed (The son moves closer to her, believably to confirm her level of intoxication. She is known for spending the little m angiotensin-converting enzymey she gets from casual work on acquire alcohol and leaving the son without enough food).Andrew florists chrysanthemum Im . I mean your eye are bloodshot, you are I am sorry, but I am convinced you have interpreted too alcohol again after last weeks drama ( spot upset). Where did you get every last(predicate) the money for alcohol and not for food?Nancy (Looking away). My son, are you sure you expect an answer to that question? Okay, I will answer you. My friend Caro came to this town and bought for me one bottle err. I mean only one bottle. Dont you see I am very stable Im not staggering like I did last week? Do not worry about me, I am sincere. Get in right there, youll find some food I left for you to eat (Feeling relieved, she lets out a long breath and buries her face in her hands).Andrew (Advances into the room, uncovers the food, takes one bite and pauses for a moment) Ugh Mum this food is cold and too salt. When did you cook it? (He proceeds to munch the reaming portion of boiled rice, and drinks water. Tired and feeling disenfranchised by his m otherwises constant habit of alcoholism, poor hygiene and laziness, Andrew proceeds to log Zs on a mat at the farthest corner of the room. Nancy joins him after about 15 legal proceeding and starts talking to herself).Nancy Everything around me is thick to others it is tick I am tired and sick nothing good to pick. Perhaps with my husband I would be better-off managing this boy who eats like like ants, and needs other basic needs

Guilt and Punishment Essay Example for Free

Guilt and Punishment EssayCreons actions and judgment in the play Antigone were questionable, but I dont cypher he bed the punishment he received at the coating of the play. My philosophy of life probably influenced my decision because I believe that everyone deserves a second chance. Creon was arrogant and did not listen to anyones advice, including Tiresias, a prophet who has never told him a lie. However, in the end he realized what had happened and accepted his fate. Creon was just recently appointed king so I guess he was toilsome to set a good example by sentencing Antigone to death. He didnt want the people to think he was a person who made exceptions to their own ruling. A part of me did not want to liberate Creon, because what he did was rotten. He turned against his own family. I could never send a family member to immure or even worse, death. Creons punishment was quite harsh. All of the people close to him died. His son and girl died and that was when he reali zed what kind of mistake he had made. He went against the morals of the people, ignored advice from his family members as rise up as a prophet who has never been wrong.His obstinate decision led him towards his downfall. In the end Creon knew that it was his flaw that every one around him died. It was too late to regret now, so he accepted his punishment. I dont think that the punishment was suitable because it was too extreme. Image if everyone in your family died because you made a poor decision. No one is perfect, that is why they put erasers on top of your pencils. I believe everyone should deserve a second chance, even if that someone is Creon.

Fashion and beauty products Essay Example for Free

Fashion and beauty products EssayDulce et Decorum Est is a poem written by the British poet and World War I pass, Wilfred Owen. During the war, physical bodys on the trenches varied from bad to worse day by day, and in the end, approximately one third of the Allied casualties pieceaged to survive on the trenches. The soldiers suffered from rat infestation, unbearable stenches, tedious passing(a) routines, insects, trench fever and several other diseases.In this poem, Wilfred Owen, who was killed in the First World War, portrays the war from a soldiers perspective, season displaying an extremely traumatic and negative cooking stove of the war, as the conditions were brutal. The main stem of this poem is to expose the truth about the war. In order to do this, Owen chooses to speak of an incident which occurred in war that shocked him. By doing this, it not only presents a theme of catastrophe, death, trauma and war, but it leads the quite a little to react exactly as Owen aimed if what went on in war was seen, and then no one would assume to force anyone to join.Originally, this poem was addressed to Jessie Pope, a propagandist that especially encouraged men through her poems to mesh in the war. Some of her poems such as Whos for the venture? might have enraged Owen to save up such a poem. In this text, I will analyse various aspects of the poem Dulce et Decorum Est, man presenting my opinion and justifications. This 28 line poem, written in iambic pentameter, begins by giving an impression of the soldiers, displaying twain their physical and mental characteristics, while presenting the general atmosphere in the battle.The impression that is given of the soldiers is weary, vagrant-like, and exhausted as they march through sludge and are slowing down as they become blood apparel, all lame, all blind and drunk with fatigue as they are struggling to march away from the scene of combat. The poet ends the first stanza by stating that the soldier s were not even able to hear the faint sound of gas-shells move softly behind. All of these descriptions show how much the soldiers suffered, and they were put in such a condition that they were like the living-dead. The second stanza speaks of a soldier dying.The transition from the first to second stanza is emphasised by the ecphonesis marks Gas Gas Quick, boys The poet speaks so gently of the gas shells in first stanza as they were dropping softly, and suddenly, they have grown dangerous enough for the soldiers to panic. As the soldiers are alarmed, everything is done in a rush, and they all put their gas masks on except one. This soldier begins yelling out and stumbling And floundering like a valet in fire or lime. This statement emphasises the panic, instability and lack of control of the soldier as he falls back.In addition, this statement is continued by presenting a disgusting shape of the soldier guttering, choking, drowning. The word guttering accentuates the chocking sounds of a mans throat. The phrases which evoke the shock that Owen felt are umbrageous through the misty panes and thick green light, As under a green sea, I maxim him drowning. This statement has great effect in this poem as the present an image of a man dying, while there are hundreds of men surrounding him, merely watching him die, and not bothering to do anything to help.This image brings shock and horror onto the readers mind, and the word drowning achieves to emphasise this thought. Judging by the description of the mans death, it was very painful for the narrator to see him die in all my dreams before my deep in thought(p) sight. This statement can also be seen as the moment in which Owen was forced to fall back one of the most dreadful events during war, while thinking about his past painful memories and thoughts, as though compelling him to live through those moments again.In the last stanza, the poem develops by stating that if the readers were able to observe the writhing vacuous eyes, the vile, incurable sores on innocent tongues and hear the blood come gargling from the froth corrupted lungs, then sending men to war would be forbidden. He finishes by challenging the reader by expression that if they had been present in the actual time of the war, then they would not dare repeat the old consist Dulce et decorum est / pro patria mori. Which means it is sweet and right to die for your country. In other words, it is an honour to halt your nation, even if it means dying for it.In conclusion, it can be said that throughout the entire poem, Wilfred Owen exposes a grotesque, but realistic view of what occurred in the war. He achieves this by describing one of the most shocking images and moments that occurred while he was a soldier in the war the death of a man. In the end, he completes his smirch by challenging the readers that if they knew what truly goes on in war, they would never tell their children, with such idealistic enthusiasm, t he anile lie. As my personal opinion, I feel that Wilfred Owens poem is contrasted against Jessie Popes poem Whos for the game? as they are both presenting opposite points. However, I think that Dulce et Decorum Est manages to achieve its aim more than successfully as it shows a direct, brutal and honest view of the war, and speaks of a true incident, rather than throwing rhetorical questions and including misleading images of the war. Overall, Wilfred Owen was very successful in transmitting his main message to the readers if anyone had seen the horrors of what went on during war, then they would not dare challenge others to join in fact, it would be prohibited.

The Odyssey Essay Example for Free

The Odyssey EssayHunger, whether a literal hungriness or a aridness for power has constantly been a d take infall(a) for hu bitkind. In the Odyssey ache destroys the lives of some(prenominal) custody. Even though the Odyssey is just an epic it reflects in some(prenominal) shipway how yearning quarter damp and some times counterbalance destroy some one(a)s life. In history, hunger has sh throw itself in many s perpetuallyal(predicate) and unique ways. For precedent Hitlers hunger for power destroyed millions of lives. It forced millions of people to operate their al-Qaidas and convert their lives or to even lose their lives. Hunger has caused people and even entire nations to be decimated.If people could hold up there hunger the world and its people would be a safer and happier place. In this epic hunger rules all. In the Odyssey Odysseus shows some(prenominal) types of hunger. One that stands out above others is Odysseus hunger for fellowship. Odysseus is ce aselessly on a quest for discernledge. To him knowledge is more(prenominal) powerful than anything else. No other weapon can stand up to knowledge. This has put Odysseus and even his pack in much danger and trouble in The Odyssey. Odysseus shows his hunger for knowledge in the white lily Eaters when he sends his men to scout the land when they get to the land of the Lotus Eaters.If he would welcome neer done that he would not have mixed-up two of his men to the mind numbing personal effects of the Lotus plans. One of Odysseuss other crazy acts to learn knowledge was in the Cyclops. In the epic Odysseus led himself and his men into a Cyclops cave. This caused several of his men to be eaten by the Cyclops. umteen of Odysseuss men have died because of his hunger for knowledge. Odysseus shows his hunger again when he ventures into the land of the deadThe man is so crazy to even try to go to the Underworld. Odysseus lives for wisdom and something that shows knowledge is everythin g to him is that the Goddess f Wisdom, Athena has interpreted Odysseus under her protection. But even with Athena as his protector Odysseus will grammatical case many troubles because of his hunger. umteen of his men will suffer for his many mistakes. Odysseus also has a hunger for self glorification. He is always trying to make himself be in the spotlight. Odysseus tries to make himself a figure of the perfect hero that everybody should crouch down to. An example of this is in the beginning of the story that Odysseus is so self-glorified is he even tempts Poseidon by truism that he does not need the gods and that he only needs himself.If Odysseus never did this he would have gotten home without having to make the long journey which is told in The Odyssey. But since Odysseus echos he does not need the gods it forced him to face many dangers and to lose his faction. His married woman has been forced to wait several long time because of Odysseuss insolence. Another example is wh en Odysseus goes back to Ithaca disguised as a beggar he tells his swineherd that he has seen Odysseus and that Odysseus is strong, perfect, and amazing. He is always trying to make himself seem like the most amazing person.Odysseus is a lustful man. He is a man that is not faithful to his wife. But if his wife would so much as dare think about another man it would be the end of the world. In Odysseuss mind everything is about Odysseus. In the story Odysseus first becomes unfaithful with Circe and then later with Calypso. He is the perfect example of someone that says one thing and does another (a hypocrite). But because of his lust many problems have been unearthed and left unchecked for many years in the Odyssey. It has caused that his wife Penelope has to wait several extra years for Odysseus.It has also brought the problem of the suitors upon Ithaca. The savvy being is that if Odysseus would have arrived home earlier the suitors would not have tried to make a move on Odysseuss throne. Odysseus also has a hunger for power. He always wants to be the leader. He wants to be the person that everyone is looking up to. This caused him to go through great grief and sorrow many times throughout the Odyssey. The first of these incidents was when the Cyclops took away several of his men and ate and despatched them.Also when Scylla and Charybdis took away more of his men Odysseus felt responsible for their deaths and went through a depression like state. In the Lotus Eaters Odysseus lost some his men to the Lotus plant. This hurt him as well. But the one that affected him the most was when genus Zeus cast his lightning at their ship and killed everyone except Odysseus himself. Odysseus is not the only one with a hunger for knowledge in this story. His crew also has the same hunger. They have taken after Odysseus in many ways notwithstanding this one above all has shown itself.There are several examples showing where there hunger has gotten them into trouble or plac ed into the face of danger. One time above all where this has affected them was when the crew opened the bag of winds that Odysseus would not let them open. This caused the ship to come into view of Ithaca but then be pushed far out to sea away from their home and ultimately to their own deaths. The crew always wants to know whats going on. If they come across a new land they automatically want to search it. An example of this is in the Lotus Eaters.The crew wanted to know about this new land and because of this low density they lost two men. The crew also has a great hunger for the taste of food and drink. They scotch themselves whenever they can. One example of this is in Circes hall. The crew ate her food and drank her wine which ultimately had them sullen into pigs. If they had never taken the food right away and had thought about their situation they would have never been turned into pigs. But the mens hunger for drink and food overpowered their other thoughts. The crews mi nd is always on the thoughts of food and drink.If food and drink werent in the world the crew would no longer turn in life as they do. They are always indulging themselves. Another instance of where the crews hunger for food overpowers all other thoughts is on the island of Helios, The Sun God. The crew was shipwrecked on this island with no food or water but there are a lot of cattle there so the crew wonders why. Odysseus specifically tells them they cant eat the cattle, but Odysseus makes the mistake of not telling the crew why they cannot eat the cattle. The crew not knowing why they cannot eat the cattle and dying from starvation takes a chance by eating the cattle.They believed they would rather die by drowning then by starvation. This angers the Sun God Helios. Helios makes Zeus kill every one of the crew except Odysseus. The suitors also have a great hunger for many things. They have a hunger for Odysseus wealth and all his lands. They want to be the king of the land. They want to be the ones in control the ones with the power. They want this so bad that they try to take his wife. This hunger did them no neat when Odysseus returned home to find them eating his food and drinking his wine. This brought the wrath of Odysseus down upon them all.This led to the suitors deaths. But that wasnt the own thing that brought Odysseuss wrath. The suitors want to be king of Ithaca. The reason being is because Ithaca is a slopped and powerful nation. They want to have all the power and all the wealth. These men let their or hunger for power rules their lives. Since they let this hunger rule their deaths came a lot earlier than it would have if they wouldnt have let that same hunger rule. The thing that angered Odysseus the most was that they were trying to take Odysseuss wife Penelope as their own.This angered Odysseus so much that he killed them all for the mens insolence. If the men would have just stayed in their own land they would have never faced their own demise and would have lived to be old and happy. But the suitors greed drove the men to their own demise. The suitors are another perfect example of mans greed. Man is a species that always wants more. Nothing can ever stop man from wanting. The Odyssey shows absolutely how hunger in a man or in several men can razing someones life. In The Odyssey a man and his crews hunger ruin the lives of themselves and many others.It forces the men to go on a journey that could have been easily avoided. This hunger causes their own lives and the lives they meet to experience the mens hunger. These men are a perfect example of the hunger men can have in the real world. Even though Odyssey is just an epic it shows perfectly how hunger can destroy someones life. Hunger, whether a literal hunger or a hunger for power has always and will always rule peoples thoughts. If you dont control your hunger it will destroy you and everything you love.

Accounting In China Essay Example for Free

Accounting In chinaw atomic number 18 testify1. insane asylum chinawargons rapid economic growth in the past two decades has amazed the ministration of the world. With chinaw bes accession to the WTO, affair activities with and within China lead further expand. China full understands that a sound fiscal coverage system plays a key role in the mathematical operation of economic development. The Chinese Ministry of Finance (MoF), who has the responsibility for regulating business relationship matters in China, has set itself the objectives of fostering investors combine in fiscal tuition, increase transparency of monetary coverage, and harmonize with International Financial describe Standards (IFRS), so as to reduce the costs of raising capital by openings and alleviate the attempt of financial crisis. 2. recital Of Development The old invoice and principles were designed to meet the needs of a planned economy, and therefore focused on whether the productio n goals of state-owned enterprises and their financial and costs plans were being met. Accordingly, the objectives of accounting and per cookance measurement some twenty years ago were significantly different from the financial reporting objectives in a modern mart oriented economy. Significant accounting reforms were undertaken in the past two decades due to several factors such as Since China opened its door to foreign enthronizations in 1979, the rapid growth of its economy, international trade and securities markets has influence new-sprung(prenominal) objectives for financial reporting. State-owned enterprises now look a lot like profit-oriented businesses, and managers and other users need tested and relevant financial information on which to base decisions about the efficient allocation of capital. At the akin time, china has reached out to the international community to form interchangeable ventures and gain greater access to the in style(p) technologies and t he worlds capital markets.See more Homelessness as a social problem Essay In the 1980s, the MoF issued the first set of accounting regulation, which was formulated by reference to international accounting practice, for joint ventures in China. In 1992, due to rapid development of the Chinese securities market, the accounting establishment for Experimental give voice Stock exceptional Enterprises was promulgated by the MoF in order to standardised accounting practice and disclosures by listed companies. This body was subsequently replaced by the Accounting dodge for Joint Stock Limited Enterprises (JSLE) in 1998. The 1992 regulation moved away from the traditional fund-based Soviet accounting model and incorporated many common Hesperian accounting practices. In the similar year, the MoF promulgated the Accounting Regulations for Foreign Investment Enterprises (FIE), the Accounting Regulations for Share Enterprises. In 1993 the Basic Accounting Standard for handicraft Enter prises came into force. It imposes some basic rules (e.g. that double entry bookkeeping essential be used, that a cash or funds statement must be included in the financial statements, and that consolidate financial statements must be provided where appropriate) set out a conceptual mannikin of China accounting and make some detailed rules of financial reporting. The conceptual framework introduced on a broader scope new accounting concepts and essential elements of financial statements that were in many notices based on international practices. The conceptual framework aspects of the regulation are reasonably close to US and IASC precedents. However, these pronouncements were still plunge to waste essential differences with international practice such as limited disclosure of financial information for the users to understand the results and financial position of the reporting enterprise. Another difference is that the regulation does not specifically separate the primary u ser or purpose of financial statements. Instead, a hierarchy of users includes the giving medication, banks, the public and an enterprises own management. This is really different from the US or IASB which emphasis on financial decision reservation by outside investors. In addition, the ASBE is based on historical cost without the revaluation allowed in IASB or UK rules or the increasing use of fair value in IASB/US/UK rules. Furthermore, substance over form is not established as a principle in China.3. The forward-looking Accounting Standards And Accounting corpse (Development after 1993). In 1993, with funding from the World Bank (US$2.6 million), the MoF engaged Deloitte Touchee Tohmatsu (DTT) as consultants to develop a consistence of Chinese Accounting Standards (CAS) broadly in run along with accounting and financial reporting practices used internationally. impression Drafts on about 30 standards have since been published between 1994 and 1996, and they were gene rally closely in line with the standards of the IASC. In 1997, the first standard was issued. It is on disclosure of relationships and transactions with related parties. In the same year, China joined the IASC, and became an official observer at Board meetings. In October 1998, an Accounting Standards Committee (CASC) was founded within Chinas MoF. It comprises academics and members of accounting firms as well as government experts. In 1998, the Ministry of Finance issued the Accounting System for Joint Stock Limited Enterprises (JSLE) to replace the accounting System for Experimental joint Stock Limited Enterprises in order to standardise accounting practice and disclosures by listed companies. In 2000, DTT was reappointed as consultants for the second build of the project. China accounting has achieved remarkable progress in unifying its accounting practices since Year 2001. In the same year, MoF issued a new comprehensive Accounting System for Business Enterprise (the Syst em). The new System replaced the Accounting System for JSLE form January 1, 2002. In other words, all JSLE (including all listed enterprise) and FIE are now need to follow champion unified new System. The system introduces the concept of substance over form and extends the want for consideration to all assets. The MoF plans to ultimately require all medium-size and large enterprises (other than financial enterprises) to adopt the new System, and announce its expectation that state-owned enterprise will adopt the new system over time. When fully implemented, the new System will replace the numerous inconsistent industry accounting regulations, enabling the financial statements of different types of enterprises to fashion more comparable.4. Impact Of The New Systems On FIE Before adopting the new System, FIEs financial statements which were prepared in accordance with the Accounting Regulation for FIE could not properly reflect the enterprises actual financial position and ope rating results, the enterprise had to make numerous adjustments when they compile financial statements under overseas accounting standards, such as IAS and US generally accepted accounting principles. The process was time consuming and imposed special cost of investment to the foreign investors. After the sufferance of the new System, the differences between FIEs financial statements under PRC GAAP and those prepared in accordance with international accounting practices will reduce further, thereby enabling the foreign investors to assess the performance of their investments more efficiently.5. China Accounting Standards Convergence With IFRS The importance and acceptance of IFRS has increased significantly over the past few years. While actively pursuing intersection point with IFRS, the MoF necessarily has to ensure that accounting standards appropriately train the national circumstances that exist during this transitional period in the economy. A very significant portion of the economy is dominated by state owned enterprises. Even after enterprises are restructured into joint stock enterprise and branched out from the government structure, functional or regional government that remain stakeholders still exert significant influences over the enterprises and their trading partners and their transactions. Free markets are not sufficiently developed in many areas. Financial statements are multi-functional, serving not only the needs of the investors only when also other interest parties including the State for supervisory and management purposes. Enterprises and professional intermediaries such as auditors and valuers are at a developing stage. During this transitional period, accounting standards must be realistically implementable by the preparers and auditors of financial statements. On 16 February 2006, the Chinese Ministry of Finance and the International Accounting Standards Board formally announced that Chinese Accounting Standards (CAS) wil l converge with International Financial Reporting Standards (IFRS) on 1 January 2007. Converging CAS with IFRS is one of many successful initiatives undertaken by the PRC government over the past global economy. Investors, analysts, regulators and other interested parties in recent years have been increasingly demanding more consistent and reliable financial reporting from companies around the world. The adoption and consistent application of accounting standards based on IFRS principles is widely viewed as a commitment to transparent financial reporting by these constituents. Transparent financial reporting is considered as the origination of investor confidence. The process of convergence has been started way back in November 2005 when several meetings had been held between MoF and board members of IASB. The process of convergence will involve integrating the IFRS principles into CAS and will result in the amendment of all existing standards and the issuance of an additional 22 Specific standards. While the revised CAS will not reflect a literal translation of IFRS, their scope will include all IFRS principles. In additional, they will contain interpretive guidance to address the accounting for specific types of transaction (e.g. combinations of companies under common control) and industry accounting issues (e.g. extraction of petroleum and born(p) bungle). The new CAS will comprise 1 basic standard and 38 specific standards. The revised CAS will first be applied to listed companies from 1 January 2007 and gradually applied to other types of entities. There will be differences between the revised CAS and IFRS to reflect unique circumstances in China. These differences, among other things, relate toa. A hindrance of the coke of asset impairment once it has been made b. The accounting for certain government grants c. Related companionship disclosures between State owned enterprises that have no direct investment relationship.6. Challenges faced by China in converging with IFRS. The effect of changing accounting policies involves some efforts such as Re-designing the financial reporting process to ensure that management has sufficient reliable financial information with which to prepare financial statements that concur with the standards, particularly in regards to the increased levels of disclosure required, and properly supports critical accounting estimates and judgements. The people involved in the financial reporting process will need to develop a new expertise and cleverness in applying revised CAS. Developing new accounting policy manual integrating new CAS upcountry management reporting (budgeting, forecasting, performance measurement) and external reporting (financial, statutory, investor) into daily operations across the organization. Implementing ongoing and sustainable processes such as valuations of piece options and derivatives, impairment testing hedge documentation and effectiveness testing, etc. in vite identification of new data wants due to financial statements and disclosure requirements. Train the head office and business units of the new reporting requirements. Provide training to finance and also non-finance staff including key management (e.g. finance, treasury, tax, human being resource and sales) on new CAS principles and new reporting requirements.THE NEW SYSTEM OF CHINESE ACCOUNTING STANDARDS signalize features and impact of the new accounting standards1. The new accounting standards represent convergence with International financial Reporting Standards. Most of the newly issued standards and revised standards make reference to the equivalent IFRS and adopt the principles and treatments similar to its counterpart. As a result, the financial statements prepared in accordance with the New Accounting Standards will be more comparable with those prepared in accordance with IFRS. Overseas investors and users of financial statements will understand the financial st atements of Chinese enterprise better and the cost of re-preparing financial statements for Chinese enterprises when getting overseas listing will be reduced. 2. The requirement of fair value measurement Under the new accounting standards, debt restructuring and no-monetary transactions will be calculated at fair value and gains that meet certain criteria will be recognized in the income statement. Whereas before the revision, those transactions were carried at book value and any gains arising from those transactions were not allowed to be recognized. In practice, the determination of fair values may not be easy for many entities and various valuation techniques are required. 3. Specify accounting treatments for important accounting issues such as business combinations and consolidated financial statement. In the past, there was neither formal accounting standards nor comprehensive and detailed guidelines in the area of business combinations and consolidated financial statemen ts. As a result, accounting treatments for similar business combination transactions may have varied across different enterprises causing much confusion and inconsistency. Therefore, the issuance of the standards on Business gang and Consolidated Financial statement will provide comprehensive and more authoritative sustenance and guidelines on these important accounting issues. 4. Specify treatments on new accounting issues and certain previously off-balance-sheet items will be recorded in the balance sheet Derivative financial instruments will be recognized on the balance sheet instead of only being disclosed in the notes to the financial statements. All shares and share options granted to employees to be measured at fair value and expensed in the income statement. 5. Standards relevant to important narrow down industries The New Accounting Standards will include a number of standards that are relevant to those specialized industries. For example, the foursome standards on Financial Instruments will have an impact on accounting practices in various financial institutions. The standards on Direct Insurance Contract and Re-insurance Contracts will affect players in the insurance sectors. The Extraction of oil colour and Natural Gas and Biological Assets are standards that are issued specifically for enterprises operating in the petroleum and gas industry and agriculture industry respectively.6. Impairment of Assets The previous accounting regulations in China allow the reversal of impairment under certain circumstances. However, under the new standard, it specifies that any recognized impairment waiver for stock-still assets and intangible assets cannot be reversed in future accounting periods. The restriction on impairment loss reversal does not apply to inventories, trade receivables and bank loans.7. More detailed requirements on disclosure The new standards provide users of financial statements with more relevant and transparent information, which will facilitate their economic decision-making. For instances, in respect of accounting policies and accounting estimates, the basis for the determination of significant accounting policies and accounting estimates is required to be disclosed. In relation to financial instruments, a detailed disclosure on the enterprises financial risk exposure is now required.8. Transitional adjustments The New Accounting Standards were applicable to listed companies effective from 1 January 2007. The MOF has issued transitional provisions which are included in the standard on First Time Adoption of Accounting Standards for Business Enterprises. The standard requires that at the date of transaction, an entity should reclassify, recognize and measure all assets, liabilities and owners equity in accordance with the New Accounting Standards and prepare an opening balance sheet. These transitional provisions may reduce the workload and complexities for preparers adoption of the New Accounting Standards.

Agains Drugs in Sport Essay Example for Free

Agains Drugs in Sport EssayDrugs in sport is an issue that is ever in the spotlight, especially during major athletic events such as the recent and highly controversial, ecstasy De France. However, directly the issue has risen to such an extent that sport itself is almost a side issue.There fix been numerous drug busts over the years as more and more athletes succumb to the temptation of an on the loose(p) win by using steroids and various other performance-enhancing drugs. The frustration of continuously losing and the anger of finding that a drug-using athlete had been banned, only to come impale and cheat again, makes those who do not aim illegal drugs peculiarity about the credibility of the sport. There have also been cases, where even though the athlete was banned, they did not issue to suffer financially. This was proved in the case of Ben Johnson, who was banned in 1988 for illegal drug use alone still had enough money to buy a fleet of sports cars.Athletes woul d then ask themselves, What is the point in competing if the opposing athletes chiffonier use illegal drugs and often escape the consequences? This was proved in the recent Tour De France, where the Festina team was expelled for drug use. However soon after that, a member from the Festina team was chosen to all told performance-enhancing drugs have some side effects. Some are potentially fatal, while others can cause effect or liver problems. When athletes take a leak these drugs, they often do not know the amount that they can take soundly, and as a result, many die from o.d.. This was proved when cyclist Linton, died as a result of trimethyl overdose in 1886. Give modern examples.There are only two solutions to controlling or stopping illegal drug usage the first is to increase drug interrogation to cover every feasible performance-enhancing drug and the other is to make all performance-enhancing drugs legal. The first solution is not viable as it would invite an immense amount of funding and at least 10 years before drug testing can become as sophisticated as the newly made drugs. The latter solution, however, would not take any of these unfeasible techniques.By making performance-enhancing drugs legal, athletes who do not use drugs because of the risk of getting caught, can now do so. They then would also have a chance of winning against the athletes who used to use drugs.Because these drugs would be legalized, countries would be able to carry out scientific research on them. This would allow doctors to ordinate safe doses of these drugs to athletes and thus they would not run the risk of possible death from drug overdose. The athletes do not realize the dangers involved with drug taking and doctors can help them by telling them which drug is safe and how much they should take of that drug.Not only that, it will finally allow us to get back to enjoying the sport rather than debating the ethics of performance-enhancing drugs in sport.

Accounting and Bookkeeping Services Marketing Plan Essay Example for Free

Accounting and Bookkeeping Services Marketing Plan EssayMarketing VisionSorcerers comptroller allow fit the needs of transitional depressed railway linees, dealing with the growing pains of leaving an proclaimer-operator lesson to hiring employees and expanding. These clients provide see that Sorcerers Accountant is competitively priced, two compared with the market and with the substitute option of hiring their own bookkeepers. Clients will see that Sorcerers Accountant is extremely flexible and scalable in a way that in-hoexercising bookkeepers cannot be. To move onwards with this new business line, Sorcerers Accountant will make the clerking services the core of its business and a source of leads for its superfluous business relationship services, rather than the other way around. Over time, as this transition happens, the trade plan will be revisited to see how these clients can be better used as a source for referrals and more business.See more The Issues Conce rning Identity Theft EssayGoalsSorcerers Accountants goals include Personal, Marketing, Business, and Client gratification goals. They are1. Personal To reduce the time spent on the business by Max Greenwood to a more sustainable level over a few years and to achieve professional identification 2. Marketing Generation of large amount of leads and press mentions 3. Business Expand sales significantly over the next three years 4. Client Satisfaction To achieve a high level of precise satisfied clients PurposeSorcerers Accountant seeks to provide a full suite of impose and management accountancy services for small businesses in cabbage, Illinois, allowing business owners to not only save money over in-house write up and ensure their compliance with taxation laws, but to make valuable management decisions from their numbers.PictureWhen clients come to Sorcerers Accountant, the foiling of dealing with in-house bookkeepers and low-quality providers will recede. Clients will be given the time to have all of their questions answered and valuable account statement and systems advice will be given even in the initial meetings. The client will quickly actualise that Sorcerers Accountant will scale their services to meet the clients needs and can add to those services as the clients needs change. They will understand that they are not entering into an onerous contract and that the cost of getting started is low. The client will be delighted the first time they receive a thank you measure and small gift when theyve made their budgeted numbers for the quarter. At this point it will truly sink in that Sorcerers Accountant has their bookkeeping and news report needs covered and that they can put away any fear that this area will be a weak link in their business.Gap Dashboardhebdomadary measurements of key metrics will be averaged for each month and entered in the Gap Dashboard. Personal goals will be introduce by Max Greenwood directly to make sure he is moving towards both professional recognition and a sustainable work/life balance. Marketing goals will be tracked by the CRM system and business goals will be tracked by QuickBooks. Client satisfaction numbers will be derived from the survey providers database. Whether numbers are met or not, the news will be share on a monthly basis with the entire staff, with congratulations and discussion as to what is going in good order as well as a look at what is going wrong and how it can be rectified. These reports will be shared in full with the bookkeeping program manager and partially with the bookkeepers. idol CustomerThe ideal guest for Sorcerers Accountant is an owner of a very small business. Having launched within the coda few years, the customer has just hired his first employee. The bookkeeping work (accounts payable and receivable, payroll, bank reconciliations, tax preparation) that the owner did for the first few years is taking more and more time and is holding him endors e from working on sales, marketing, and strategy for the business. The new employee has been hired to handle more of the technical work of the business, not to do bookkeeping. However, when considering the type of bookkeeping help he can afford, the customer realizes that a ten-hour-a-week employee would most possible be a student or low-skills worker who would require a great deal of knowledge.The customer is put off by the idea of spending a great deal of time training such an individual, who may leave within a year (or even less) due to school register changes or finding a full-time job. He realizes that keeping the books correctly is important work, but because he understands his own value to the business, his knows his time is better spent elsewhere. He might then begin to seek for professional bookkeeping options that can offer just a low-level of support by doing his own research and asking other business owners he knows.Market DescriptionThe small business accounting ma rket consists of virtually every small business in the United States. As businesses grow big than one person sole proprietorships, they generally require expert help with at least their tax preparation, and often with additional bookkeeping and accounting services. Even many non-employer sole proprietorships will use accounting help at some point. While some small businesses hire bookkeepers or CFOs directly, many masteryfully outsource these types of services.The market for Sorcerers Accountant is small businesses in the city limits of Chicago. This will represent approximately 85,000 businesses in 2010. This market can be subdivided into three groups Non-employer firms Without employees, these firms do not have many of the concerns of bigger businesses. However, the owners moldiness be vigilant to protect their own tax liability and sort out how their personal and business tax returns intersect. These firms are generally buyers of QuickBooks services and tax preparation services . As they grow, this group becomes ripe for outsourced bookkeeping services before they can hire a full-time in-house bookkeeper. Very small businesses Defined for our purposes as businesses with 2-10 employees.Made up of businesses that are designed to stay small and those which are growing through a phase, these businesses require payroll services, bookkeeping, and tax preparation. They are concerned about losing control, but can generally be convinced of using outsourced accounting and bookkeeping with cost analysis. With the stakes higher, these businesses can make greater use of management accounting services, especially as most cannot afford a dedicated CFO. Many do not need a full-time bookkeeper, but can made due with part-time help, which limits their hiring options. different small businesses Defined for our purposes as businesses with 11 to 99 employees. Many of these businesses will have some in-house fiscal management and bookkeeping help. However, they may be able to save money by outsourcing these services as they are not generally core to what the business seeks to do. These businesses may be comfortable with their situation as a cash producer for their owners or intent on growing or positioning themselves for sale. rummy DifferenceSorcerers Accountant offers the flexibility and low rates of an in-house bookkeeping employee, while providing all of the training, oversight, and deep knowledge of a Certified Public Accountant.DifferentiatorsSorcerers Accountant will achieve a competitive edge among Chicago bookkeeping services due to its combination of CPA oversight with lower-level, inexpensive labor to solve the unique(predicate) problems of small business owners. Clients will receive the advantage of having a CPA review their books and propose additional advice when appropriate, while not paying much more than they would to hire their own part-time bookkeeper. This is not an unreproducible competitive edge, but the market in Chicago is signi ficantly large enough to allow for the success of Sorcerers Accountant with this strategy. Large firms ignore the small business market because they are better positioned to serve larger businesses. They are unlikely to imitate this strategy as they will find it difficult to convince small businesses that they can offer services which are affordable to them.

Psychiatric Disorders, Diseases and Drugs Essay Example for Free

Psychiatric Disorders, Diseases and Drugs EssayDetermining psychiatric disorders ar best determine through their manifesting symptoms. Key to understanding this roughhow lie in how unitary successfully determines the intensity or degree of symptomatic tendencies. In order to address these psychiatric disorders, some thinkers believe that there argon good reasons to rely on the practical signs of a soulfulnesss conductal abnormalities. It has to be mentioned that, bandage symptomatic disorders are not strictly to be regarded as diseases, the clinical approach to abnormal behavior can still be compared to the medical approach to disease (Moskowitz Orgel, 1969, p. 85).That being said, identifying symptoms still belong to one of the most funda noetic steps that can help psychiatrists figure a helpful diagnosis for any mental illness. In this paper, five specific examples of psychiatric illnesses shall be concisely described through their symptoms dread disorder, depression, mania, schizophrenia and Tourette syndrome. Some Examples of Psychiatric Disorders First, anxiety is a psychological state marked by gaunt restlessness, occasional experiences of muscle tensions and a feeling of panic or emotional discomfort (Illman, 2004, p. 3).The symptoms are themselves tell signs of abnormalities. Normal experiences of anxiety, if one may compare, may involve a feeling of considerable fear or worry. But a person suffering from an anxiety disorder experiences more than a feeling of emotional stress as in most showcases, this stress translates into psycho-somatic reactions such as prolonged apprehension or bodily discomfort as well (Moskowitz Orgel, 1969, 391). Closely related to anxiety is the psychiatric illness called depression.A person suffering from severe depression may also manifest certain psycho-emotional and somatic reactions, which, if cautiously diagnosed, is seriously beyond normal experiences of poignant moments. Clinical depression may be sai d to come up to persons suffering from a prolonged feeling of worthlessness and an unwarranted guilt and these feelings in turn are amplified by a need to deject from societal functions (Moskowitz Orgel, 1969, p. 394 Schacter, 2006, 49-65).Mania is a severe psychiatric break characterized by compulsive behaviors such as anger, irrational actions or irritability. Persons suffering from mania put on an excessive amount of drive or passion to their behaviors on just about everything or anything to which they conduct interest (Moskowitz Orgel, 1969, p. 393). Instances of manic behaviors, many psychiatrists believe, are also closely associated with depression. Schizophrenia meanwhile is a mental disorder suffered by persons who, even without a given objective stimulus, are subjectively experiencing vivid sensory(a) experiences i. . , hearing voices, seeing visions, among others (Moskowitz Orgel, 1969, p. 393).Hallucination is almost often the commonplace word to describe such a m ental condition. And last but not least, Tourette Syndrome is a mental illness characterized by a random, repetitious and sudden motor movement or creation of phonic sounds such as coughing, clearing of throat, among others it is a peculiar symptom called tic already exhibited by patients early on in their childhood (National Institutes of Health).Diagnosis and Treatments To answer Explain and Cure the Disorders The basic diagnosis for these disorders fall into either two determining factors genetics and environment. chthonic usual circumstances, psychiatrists are more inclined to consider the development of a persons bizarre behavioral traits as explainable through an array of experiential traumas ensuing from factors within a persons environment (Moskowitz Orgel, 1969, p. 384. Finding an appropriate cure is indeed a cause worth pursuing.regrettably for Tourette Syndrome, there are no known cure that is proven to deliver promising results. Except for some clinical trials involving neuroleptics (e. g. haloperidol and pimozide) drugs used to suppress tic syndromes rather than cure it, and are known for side do including sedation and weight gain there are no approved medicine available in the market for now (National Institutes of Health). Anxiety and depression have been addressed through an array of anti-depressant choices, depending on which drugs do well to the patients.The National Institutes for Health for example used citalopram (Celexa), among others, to conduct research to patients suffering from clinical depression, in the hope that the drug may act as serotonin inhibitors. Side effects, as in the case for most antidepressants, have reportedly been mild but serious, ranging from sedation, sleepiness and some headache (Depression Learning Fact). different severe mental health maladies, or those that needs to be addressed via integration of personality (such as schizophrenia or severe mania) may need serious clinical psychotherapy, somathe rapy or even psychosurgery (Moskowitz Orgel, 1969, 426).

Brindage Act 1902 Essay Example for Free

Brindage Act 1902 Essay1.The Brindage Act 1902 that was implemented on November 12,1902, prohibits the Filipinos to fashion model or join groups against the US government. The Act was created in order to pacify the Filipinos so that it would be easier for the American government to execute their plans for the country. This justness states that whoever continues to revolt against the Americans will be considered as thieves. Even though Americans tried to stop the activists, there were unruffled some Filipinos like Macario Sakay that remained fighting. They were affected greatly by the law, because they cannot walk streets without getting themselves arrested. And although they had the rich people backup them from the beginning, it was stop, therefore it led to the lack of food and arms. The bandoleros continued fighting even though some of their curse word Katipuneros surrendered to the US. I consider them heroes and patriots even though it is said that the country is in a pea ceful daub, because they were fighting for the independence they fought since the Spanish times.2.The First Philippine Republic or the Malolos Republic was established on with the proclamation of the Malolos Constitution. This was said to be the end of the Spanish rule. First President Emilio Aguinaldo changed the revolutionary government to a dictatorial and later went back to the revolutionary government. Malolos Republic has its President, Cabinet Members and Ministers, but in my opinion, it is still premature.The departments ar messed up like the Department of Foreign Affairs, Navy and Commerce Department of War and Public whole kit Department of Police, Internal Order, Justice, Education and Hygiene Department of Finance, Manufacturing Industry. Its as if it was hastened just so they could form departments. I also believe that if this was a successful government, it would last longer, and the Americans could have let go of us to be an independent country.

Real Estate Reservation System Essay Example for Free

Real realm Reservation System EssayAnd helps to soft check the availability status of various properties. The assence of system is really important to be realized by each and every business. Giving importance to it makes a big difference of somehow uplifting of modify the process of the company. Floyd and Allen (2008), In recent years, many economists have recognized that the lack of effective real domain laws can be a significant barrier to investigate in many developing countries. In most societies, rich and poor, a significant fraction of the total wealth is in the form of fine-tune and buildings. Real kingdom is a piece of land, including the air above, the ground below, and any buildings of structures on it. Real Estate can include business and or residential properties and are generally sold either by a relator or directly by individual who owns property. In the Philippines, one of the maturation businesses is Real Estate development. Aside from the development and ri sing of tall buildings and establishment in the metropolitan area, nearby provinces are at a time on the stage of land development with its continuous expansion in the provinces such as, Laguna, Cavite, Rizal, Bulacan, Pampanga and Batangas.Some pack may benefits from knowing about Real Estate when faced with personal and business decisions relating to housing, investment and other business activities. The researchers chose this topic because it will help the sedulous Citizen of City to know the effectiveness of Online Reservation System. a priori/Conceptual Framework Roosevelt (2008), Every person who invests in well-selected real estate in a growing section of a prosperous community adopts the surest and safest method of becoming independent, for real estate is the basis of wealth.The researchers chose the figure thru Floyd and Allen (2008) words that coordinated with the problems of this take apart. In order to understand the flow of the study, the researchers prepared a r esearch paradigm. sedulous Citizen of .. City Hall Yr. 2012-2013 Effectiveness Accessibility Availability Uses Investment Housing Business Activities Fig 1. interrogation Paradigm The purpose of this is to illustrate the effectiveness of Online Reservation System in the Employed Citizen of .. City Hall. narrative of the ProblemThis study was aimed to evaluate the effectiveness of Online Reservation System to the Real Estate Company, especially this study is sought to answer the following questions. 1. What are the uses of Real Estate Online Reservation System in footing of 1. 1 Investment 1. 2 Housing 1. 3 Business activities? 2. Does the effectiveness of the study corresponds with the following 2. 1 Accessibility 2. 2 Availability? 3. Is there an effectiveness in using Online Reservation system the Employed Citizen of . City Hall? Hypothesis

Registered Nurse Career Research Essay Example for Free

Registered Nurse C arer Research EssayEver since I was a little girl I always wanted to be a nurse and help population who were ill. As I got older, I got more information and decided that I wanted to arrive a Registered Nurse (RN). Registered nurses care for patients and educate them on health issues to prevent future illnesses. Along with technical skills undeniable for the medical profession, registered nurses must deliver pack skills to work closely with patients and their families. Becoming a RN entails egg tuition from a state-approved nursing school and state licensure. There are gener all(prenominal)y three educational approaches to becoming a registered nurse. Registered nurses usually retard by completing a bachelors or associates ground level political program in nursing. Less commonly, registered nurses prepare for the occupation by earning a diploma in nursing. Graduates of any of these programs are generally eligible for licensure and entry-level meshing a s registered nurses. Nursing students may choose from a conformation of education options to become a registered nurse. Some teaching hospitals offer 3-year diploma programs in nursing however, these programs are rare. roughly RNs earn associate degrees or bachelors degrees in nursing.The skills needed for this tune are volume skills, emotional stability, CPR, First Aid and a second language would also help. I plan on taking French throughout the university so Ill be considered trilingual and I plan on updating my CPR and First Aid yearly. San Diego City Colleges nursingeducation program offers associates degrees for students who want to become RNs, as well as a program for LVNs seeking RN certification besides not the degree. Students learn through classroom study and clinical experience in health care facilities. It go out take two age with open admission and the tuition for in-state is $898. San Diego State Universitys School of Nursing offers programs that train entry-lev el RNs as well as provide working professionalswith advanced studies to continue their education and careers. All bachelors degree students must take part in an international learning experience. Its a four years with a 30% acceptance rate and the tuition for in-state is $6,578.There are four general duties a RN does on a daily basis. The first duty is evaluating a patients physical, affable and emotional health. Also an RNs line of descent is to take vital sings. The second duty is figure and carrying out a treatment plan for the patient. Also bandaging wounds, giving medicine and injections that need to be given. The third duty is to monitor the results of the patients treatment to make sure its working and the patient is happy with it. Also a RN tells patients about theyre medical options and health issues such(prenominal) as nutrition and individualal hygiene. The last duty is to complete and organize records about the patients. RNs job opportunities are in hospitals, nurs ing homes, clinics and basically any public health building. Also there are many organizations that recruit nurses to go to other countries.England and the U.S are two of the many countries that do this. The allowance for a full-time nurse is $35,000 to $60,000 a year. Benefits include paid holidays, paid sick days and dental consonant care. Casual (on call) nurses earn $17 to $35 an hour. Nurses work in hospitals, nursing homes, walk in clinics, prisons, schools, ect. Hazards of the job include contracting an infectious disease from a patient and injury from instruments, chemicals or gases. Nurses also bulge injured from violent patients and their families.They work irregular hours, nights, evenings and holidays with 12-hour shifts. Job demand is high because of the storage of nurses in Canada and people are always getting sick. People get out always get sick therefore nurses will be part of the future. According to national datapublished by the U.S. Bureau of Labor Statistics (BLS), betrothment for nurses is expected to increase 26% by 2020, which is much faster than the average occupation. The BLS further states that registered nurses with at least a Bachelor of Science in Nursing (BSN) are expected to have the best job opportunities. Prospective students are encouraged to conductindependent research to determine actual job harvest-feast rates, which vary according to location, education and experience. Many employers have instituted hiring policies which require all RNs to have BSN degrees. Others will employ RNs without a BSN, but require new RNs to complete their BSN degree within a certain mensuration of time.My goal is to become a registered nurse and to dedicate my life to helping people. Im determined to become a nurse to touch lives not only as a provider of health care but also as a teacher. I am committed to excelling personally and professionally in all that I do and to serve as a role model by leading a healthy lifestyle. I came to this g oal as a result of my family background and my life experiences. I have a strong work ethic. I am very loyal and trustworthy and always the person my friends, family and co-workers would go to for advice or to empathize. I love helping people and have a big heart. I am the kind of person who will give you my lunch to someone who has no money to eat.Ill take that extra five minutes and listen to a patient when I am touch for time because health care is not only to provide treatment, but its also expressing persistence and being a great listener. When I was looking into career options, nursing attracted my attention for a variety of reasons, you could go anywhere, work with adults, children, in public health, prisons, physicians offices, schools, factories, and were only limited by your level of education I found that nursing could be whatever I wanted to make of it.People need nurses in all aspects of life. If I were to ever feel expended out in one area, I could educate myself and stretch out into another field of nursing. If I needed to move to another country, I could transfer and easily ascend my niche there. The sensation that you feel when you know you accomplished your goal to aid an individual is priceless. The potential is perennial in this field, from specialty areas to general population, and fromnewborns through geriatrics. Nursing is probably the most personally rewarding job there is.BibliographyOccupational Outlook Handbook. Registered Nurse. Online Available http//explorehealthcareers.org/en/Career/21/Registered_Nurse_RN January 12, 2015Registered Nurses Online Availablehttp//www.bls.gov/ooh/healthcare/registered-nurses.htmJanuary 12, 2015

Theories On Discourse Ideology English Language Essay

Theories On talk nigh political theory English Language EssayINTRODUCTIONLanguage, that makes us the Crown of Creatures, em plys us with an communicatory medium which we exploit to communicate, understand, interpret, negate, ac fellowship, appreciate, influence, persuade, dominate, control, etc. Metaphoric entirelyy speaking, quarrel helps us to c atomic number 18ss and comfort our feelings, excite and swing our spirit, rattle our nerves, kill our desire, and so on. Language is a variegated phenomenon. It bed emotionally move and postulate us as functionfully as physical actions. This is the power of language.1.1 What is discuss?The termination talk over has been derived from cut worddiscours centre talk. In linguistics, talk over is a sequence of utterances. Grammarians define communication as great(p) pieces of speech and writing stretches of language longer than a sentence.Language is used to meansomething and to dosomething, and this meaning and doingis determine d by the con school text of its usage. As treatment is dialogic in nature, the things which make it divers(prenominal) from ordinary language use ar context, creation, reception and interpretation. It should non be confused with either of the Chomskys or Saussures categories. It is neither movement or parolewhich is concerned with language in its actual utterances, norcompetence or languewhere language is a code system and a system of communicative conventions. Although it contains both the elements, it goes beyond the distinction ofper t protractkance or paroleandcompetence or langueit is the study of language use. If language is speech act and friendly behavior, talk about is a form of mixer practice.Foucault defines discourse asmodal values of constituting experience, together with the social practices, forms of line of businessivity and power dealings which inhere in such associations and transaction between them. Discourses atomic number 18 more than ways of de sign process and producing meaning. They constitute the nature of the body, unconscious and conscious mind and emotional life of the subjects they seek to govern. (Weedon, 1987) a form of power that circulates in the social field and can attach to strategies of domination as well as those of metro. (Diamond Quinby, 1988)In former(a) words, discourse is a string of utterances concerned with the deed of meaning. Discourse is a socially organized way of speaking. fit to Foucault, discourse constructs the topic. It governs what can and can non be said almost the topic.Apart from governance the topic, it is also used to influence people to mixed bag ideas into practice (be it personal or former(a)s ideas), and to regulate the clear of otherwises. As discourse is concerned with the production of meaning, the utterances give a relation to common instinct assumptions. ethnical hegemony is brinytained through and through common sense assumptions which become universal ideologies t hrough language or in other words discourse.Language exerts hidden power, like a moon on the tides. (Rita Mae Brown,Starting from Scratch, 1998)1.2 What is political theory?Ideologies atomic number 18 those ideas, values, attitudes, and (general or cultural) ways of thinking that shape our belief systems and mind sets about what is /isnt correct, and how it must be. Ideologies, be they religious or political or social, maintain power structures and social hierarchies and remain dominant and commonplace in the parliamentary procedure through rhetorical discourse or hidden power in discourse.The main purpose of political theory is not only to change the existing structures, but also to maintain already existing set of ideals. Ideas, beliefs, and attitudes which maintain status quo become dominant or prevalent ideologies of the society. These ideologies are so powerful that they ignore and sideline those ideas which are against its very existence through a normative thought proce ss and politics of the language.Ideologies when become shared experiences start making sense. People start making sense of their lives while observing them. In other words, they are no more false beliefs and ideas, rather a true and lived experience.THEORIES ON DISCOURSE IDEOLOGYThe social theory has contributed in many ways to research the role of language in exercising, maintaining and changing power. Firstly, the work in the theory of political orientation dialogue about political theory as a mechanism of power without using coercive means and language as a locus of ideology which is significant in exercising power. Secondly, Michel Foucaults work ascribes central role to discourse in the development of power structures of forms. Thirdly, Jurgen Habermas theory of communicative action which challenges Marxist focus on political economy or alienated labor- is considered as the sole determining factor of oppression. He argues that key to liberation is rather to be found in language and communication between people.2.1 Marx and ideologyKarl Max, a social judgement of 19thcentury, talked of ideology in terms of an instrument of social production. He gave economic ungenerous and superstructure mystify of society, where base denotes the relation of production and superstructure denotes the dominant ideology. Base shapes the superstructure of any society, while the superstructure maintains and legitimates the base.According to Marx, bourgeoisie arrive at and re screen particular ways of thinking, in other words, particular ideology which in turn rein repulse the structure of the society, thus maintaining status quo and existing hierarchies of status and power.Fig. 1 Marxs Base Superstructure Model of SocietyAccording to Karl Marx, social ideologies not only causestatus quo or hegemonyin the society, but also a conditioning where false consciousness created by the ruling chassis is justified. This conditioning makes us think that the way our society operates is for the best, and lower class justifies its own lower position in society. Michel Foucault in The Order of DiscourseIn The Order of Discourse,Foucault argues that the discourse is controlled by certain functions, actions and rules. In particular, certain topics are prohibited and who speaks is limited. fence is valued and madness is ignored. It is also controlled by what we choose to comment on and by the pull up stakes to faithfulness.The highest truth no longer resided in what discourse was or did, but in what is said a daylight came when truth was displaced by from the ritualized, efficacious, and just act of enunciation, towards the utterance itself, its meaning, its form, its object, its relation to its reference. (1462)In every society, the production of discourse is at once controlled, selected, organized and redistributed by a certain number of procedures whose role is to ward off its powers and dangers, to gain mastery over its chance events, to evade its po nderous, formidable existentity (p.210).Foucault also talks about procedures of exclusion and procedures of inclusion. He states that prohibition of including or discussing certain topics very soon reveal discourses think with desire and with power (p.211).At another place he says that discourse is not simply that which translates struggles or systems of domination, but is the thing for which and by which there is struggle discourse is the power which is to be seized (p.211).In Weedons (1987) in interpretation of Foucault isA dynamic of control between discourses and the subjects, constituted by discourses, who are their agents. Power is exercised inside discourses in the ways in which they constitute and govern individual subjects.Foucaults focus is upon questions of how some discourses have influence and created meaning systems that have gained the status and currency of truth, and dominate how we define and organize both ourselves and our social world, whilst other alternative discourses are marginalised and subjugated, yet potentially offer sites where hegemonic practices can be contested, challenged and resisted.Foucault developed the concept of the tangential field as part of his attempt to understand the kin between language, social institutions, subjectivity and power. sprawling fields, such as the law or the family, contain a number of competing and contradictory discourses with varying stratums of power to give meaning to and organize social institutions and processes. They also offer a range of modes of subjectivity (Weedon, 1987). It follows and so that,if relations of power are dispersed and fragmented throughout the social field, so must resistance to power be (Diamond Quinby, 1988).Foucault argues though, inThe Order of Discourse, that the will to truth is the major system of exclusion that forges discourse and which tends to exert a sort of pressure and something like a power of forcet on other discourses, and goes on further to ask t he question what is at stake in the will to truth, in the will to utter this true discourse, if not desire and power? (1970, cited in Shapiro 1984, p. 113-4).Thus, there are both discourses that constrain the production of knowledge, dissent and difference and some that enable new knowledges and difference(s). The questions that arise in spite of appearance this framework, are to do with how some discourses maintain their authority, how some voices get heard whilst others are silenced, who benefits and how that is, questions addressing issues of power/ empowerment/ disempowerment.2.3 Louis Althussers view of political orientationLouis Althusser builds on the work of Jacques Lacan to understand the way ideology functions in society. He thus moves away from the so hotshotr Marxist accord of ideology. In the earlier model, ideology was believed to create what was termed false consciousness, a false accord of the way the world functioned (for example, the suppression of the fact t hat the products we purchase on the open market are, in fact, the issue of the exploitation of laborers).Althusser revised Marxs view of ideology, which he described asthought as an complex number locution whose status is exactly like the theoretical status of the dream among writers before Freud.He saw kind individuals being constituted assubjectsthroughideology. Consciousness and agency are experienced, but are the products of ideology speaking through the subject. Above all, ideology is an imaginary winding that represents the real world. However, it is so real to us that we never question it.Althusser posits a series of hypotheses that he explores to clarify his dread of ideologyIdeology represents the imaginary relationship of individuals to their real conditions of existence (Lenin109).The traditional way of thinking of ideology led Marxists to show how ideologies are false by pointing to the real world hidden by ideology (for example, the real economic base for ideology ). According to Althusser, by contrast, ideology does not reflect the real world but represents the imaginaryrelationship of individuals to the real world the thing ideology (mis)represents is itself already at one remove from the real. In this, Althusser follows the Lacanian understanding of theimaginary order, which is itself at one step removed from the LacanianReal. In other words, we are always within ideology because of our reliance on language to establish our public different ideologies are but different representations of our social andimaginary creation not a representation of theRealitself.Ideology has a material existence (Lenin112).Althusser contends that ideology has a material existence because an ideology always exists in an apparatus, and its practice, or practices (Lenin112). Ideology always manifests itself through actions, which are inserted into practices (Lenin114), for example, rituals, conventional behavior, and so on. It is our performance of our relation t o others and to social institutions that continually instantiates us as subjects.Judith Butlers understanding of performativitycould be said to be strongly influenced by this way of thinking about ideology.all ideology hails or interpellates concrete individuals as concrete subjects (Lenin115).According to Althusser, the main purpose of ideology is in constituting concrete individuals as subjects (Lenin116). So pervasive is ideology in its constitution of subjects that it forms our very reality and thus appears to us as true or obvious. Althusser gives the example of the hello on a bridle-path the rituals of ideologic recognition guarantee for us that we are indeed concrete, individual, distinguishable and (naturally) irreplaceable subjects (Lenin117). Through interpellation, individuals are turned into subjects (which are always ideological).Althussers example is the hail from a police officer Hey, you there (Lenin118) presumptuous that the theoretical scene I have imagined tak es place in the street, the hailed individual will turn round. By this mere one-hundred-and-eighty-degree physical conversion, he becomes asubject (Lenin118). The very fact that we do not realise this interaction as ideological speaks to the power of ideologywhat thus seems to take place outside ideology (to be precise, in the street), in reality takes place in ideology . That is why those who are in ideology believe themselves by definition outside ideology one of the effects of ideology is the operabledenegationof the ideological character of ideology by ideology ideology never says, I am ideological. (Lenin118)individuals are always-already subjects (Lenin119).Although he presents his example of interpellation in a temporal form (I am interpellated and thus I become a subject, I enter ideology), Althusser makes it clear that the becoming-subject happens even before we are born. This proposition exponent seem paradoxical (Lenin119), Althusser admits nevertheless, That an indivi dual is always-already a subject, even before he is born, is the plain reality, accessible to everyone and not a paradox at all (Lenin119). Even before the child is born, it is certain in rear that it will bear its Fathers Name, and will because have an identity and be irreplaceable. Before its birth, the child is therefore always-already a subject, appointed as a subject in and by the specific familial ideological configuration in which it is expected once it has been conceived (Lenin119). Althusser thus once again invokes Lacans ideas, in this case Lacans understanding of the Name-of-the-Father.Most subjects accept their ideological self-constitution as reality or nature and thus rarely run afoul of the inhibitory convey apparatus, which is designed to punish anyone who rejects the dominant ideology.Hegemonyis thus reliant less on such repressive State apparatuses as the police than it is on those Ideological State Apparatuses (ISAs) by which ideology is inculcated in all sub jects. (See the next module for an explanation of ISAs.) As Althusser puts it, the individualis interpellated as a (free) subject in order that he shall submit freely to the commandments of the Subject, i.e. in order that he shall (freely) accept his subjection, i.e. in order that he shall make the gestures and actions of his subjection all by himself (Lenin123).Louis Althussers ISAAlthusser proposed a materialistic conception of ideology, which make use of a special type of discourse the lacunar discourse. A number of propositions, which are never untrue, send word a number of other propositions, which are true. In this way, the essence of the lacunar discourse is what is not told (but is suggested).For Althusser, beliefs and ideas are the products of social practices, not the reverse. What is ultimately important for Althusser are not the subjective beliefs held in the minds of human individuals, but rather the material institutions, rituals and discourses that produce these beli efs.Althusser identified theIdeological State Apparatus(ISA) as the method by which organizations circulate ideology primarily. Violence or threat of violence is secondary. ISAs for Althusser were religious, educational, family, cultural institutions. This is in contrast to theRepressive State Apparatus(RSA), by which compliance can be forced and includes the army, police, government, prisons. Force or threat of force is primary, while ideology is secondary. For example, arrest imprisonment, corporal punishment, etc.2.4 Discourse as cordial Practice genial relations of power and domination are fathered through ideology. To Fairclough, ideologies construct realities which give meaning to dianoetic practices. Through power relations implicit in orders of discourse, discourse becomes invested ideologically. Hence the discursive practices, loaded with ideologies not only produce, but also reproduce or transform social identities, social relations and systems of knowledge and belief. 2.4.1 Fairclough and IdeologyThere are two ways of exercising power through coercion and through consent. According to Fairclough, Ideology is the key mechanism of rule by consent, and discourse is a favored fomite of ideology. It functions to establish, sustain or change domination or power relations in the society. For Fairclough, ideologies are constructions of reality which are built into various dimensions of the forms and meanings of discursive practices. Through power relations implicit in orders of discourse, discourse becomes invested ideologically. Through being ideologically invested, discourse is a mode of producing, reproducing or transforming social identities, social relations, and systems of knowledge and belief.Fairclough (1992) makes three claims about ideology, based in part on the French Marxist philosopher, AlthusserIdeology has a material basis in the social practices of institutions. As a form of social practice, discourse practices are material forms of ideol ogy.Ideology interpellates subjects. It works by constituting people as subjects within the framework of ideology. Patriarchal ideology interpellates individuals as more powerful men or less powerful women. Racist ideology interpellates groups as ourselves and the Other (see Hall 1997 The Spectacle of the Other).Ideology operates through powerful ideological state apparatuses. Althusser contrasts what he terms the repressive agencies of the police, the military, prisons and the courts, with the ideological state apparatuses of the mass media, education and popular culture. In Faircloughs theory, all of these give rise to institutional and societal orders of discourse (the societal order of discourse is a condensation of the institutional orders of discourse).2.4.2 Fairclough and DiscourseDiscourse involves two kinds of social conditionssocial conditions of production and social conditions of interpretation.These social conditions are naturalized through the ideological functioning o f the practices of dominant class. Fairclough describes underlying conventions of discourse which in fact determines discourse in terms of what Foucault refers to as orders of discourse. To Fairclough, these orders of discourse embody particular ideologies.Fairclough refers to the three dimensions of discourse. They are discursive practice (discourse practice), social practice (socio-cultural practice), and text.Social practiceincludes discourse which not only reflects reality, but also effect social structures which play fighting(a) role in social change. Different subject positions determine different discoursal rights and obligations of individuals.Discourse practicerefers to the production and reception of messages. Participants indulged in discourse construct their social identities and relations by knowing how to act in certain situations. For this participants draw on what Fairclough refers to as members resources (MR). This include internalized knowledge of social structu re and social practices knowledge about production and interpretation of discourse types and detailed knowledge of particular linguistics and textual structuring devices.textis the record of a communicative event. It can be written, spoken or visual. While analyzing text in terms of ideologies embedded in it, two things are very important firstly, representation of ideological facts and beliefs and construction of participant identities (writer and reader), and secondly, textual function which frames the message.3.How Ideologies are Embedded in LanguageLanguage produces, maintains and changes social relations of power. It also contributes to the domination of some people by others. Power is exercised through language in conversations and other forms of text or talk. When people interact linguistically, the conventional talk embodies common sense assumptions where power structures are treated as legitimized. According to Fairclough, these assumptions are ideologies which are closely linked to power and language. Power relations determine the conventional ideological assumptions, which in turn legitimize existing social relations and anisometric power.Language, a social behavior, relies on common sense assumptions.The exercise of power in modern society is increasingly achieved through ideology, and more particularly through the ideological working of the language. (Fairclough, 1989)Further he says, Ideology is the prime means of manufacturing consent.3.1 Memory ResourcesIdeological assumptions are mere common senseassumptions, and contribute to sustain existing power relations. To Fairclough, these common sense assumptions are memory resources (MR). when sender encodes a message, the receiver not only decodes it, but also interpret it by comparing and contrasting features of utterances with representations stored in long term memory. Fairclough refers to these prototypes as member resources grammatical forms, structures, shapes of words, sequence of events, sy stems of meaning, sounds, etc. Interaction between interpreted utterance and MR results in comprehension.According to Fairclough, understanding how language, power, and ideology are interrelated requires attention to the processes of production and comprehension because MR/ representations/ prototypes are socially determined and ideologically shaped. They are so automatic, natural, legitimate and common sense assumptions that they remain in disguise.The sociologist Harold Garfinkel, describes the old(prenominal) common sense world of everyday life as a world which is built completely upon assumptions and expectations which control both the action of members of society and their interpretation of the action of others. Such assumptions and expectations are implicit, back grounded, taken for granted, not things that people are consciously aware of and rarely explicit. Effectiveness of ideology depends to a commodious degree on it being merged with this common sense background to di scourse and other forms of social action.3.2 Language Ideologies in TextLanguage ideologies are not just ways of explaining language and language use for economic reasons, but are the language ideas of the dominant groups in society. They may equally be inter-changed with discourses about language. Ideologies are not untrue indeed, like stereotypes, there may be a degree of truth in them.Ideology is to study its effects on discourse forms and meanings and how discursive structures may in turn contribute to the formation and transformation of ideologies. However, ideologies are also at play when language users suck up in the ongoing construction of context as subjective, as well as group sensitive, interpretations of social situations.While talking about ideologies embedded in text, we can say that this genre of discourse is a level of language use which is super-ordinate to sentences and texts. Text is not something having a beginning and an end. It involves exchange of meanings. Text are created by speakers and writers who share societys beliefs concerning what is right and what is wrong or about the way things should be for the best in society. When they want to maintain their belief systems or ideologies, they take the help of language. These ideologies remain implicit in the text as they seem natural or common sense. The ideologically loaded language of the text grants it the ideological power. Such langue has judgmental value and meaning as well. Many ideologically loaded words have their judgemental value because their meaning is rational. They exist as binary pairs master/mistress, housewife/working mother, middle class/working class, freedom fighter/terrorist, hero/coward, etc. Some linguists maintain that all language all meaning is an ideological construct.Following are few texts which are all related to social problems for one and social beliefs for the other. In other words, they contain social ideologies which are neutralized in the society.CO NCLUSION long social changes are driven by changes in ideology. But at a local level, change in actual discourse practices can be cumulative in effect. Both discourse and ideology are based on the relationship between power and knowledge.We tend to think of knowledge as empowering ourselves (Sarup, 1993).Besides this, knowledge is the ability to exercise power over others. So, power is both positive (productive in creating identities), and negative (destroy identities). In productive power, one is not reduced to one dimension as in ideologies and power is not held by one person or group for good. Rather, it exists as a circuit, something which is exercised by everyone in different situations. As where there is power there is always resistance, power can be challenged.We might not say certain things in certain situations, but by breaking the rules, we can re-define the limits of discourse. Hence, redefining the limits of discourse is somethingproductive about power.