Wednesday, November 27, 2019
In The Secret Life of Bees, w... free essay sample
In The Secret Life of Bees, written by Sue Monk Kidd, it is apparent that the social issue between Whites and African Americans arises into something bigger during the Civil Rights period. The issue of racial discrimination is amplified throughout the novel when it acts as a barrier between the protagonist character, Lily Owens, and her only mother figure, Rosaleen, who is colored. The search of freedom and spirituality of Lily, who is desperate to escape her abusive father, leads to the deliverance of guilt, abuse, and separation. Kidd uses the novel to express herself and society through the characters in The Secret Life of Bees by incorporating the interconnectedness of life, nature, and spirit (Emanuel 2). The combination of racial tensions, social wounds, and political uprisings are used by Kidd to demonstrate the universal need for love and redemption in both private and public relationships throughout the novel (Hamilton 1).Born on August 12, 1948 in Sylvester, Georgia, Kidd was exposed to racial discrimination as the Civil Rights movement took place in her adolescent years through the 1950s to the 1960s. We will write a custom essay sample on In The Secret Life of Bees, w or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Her environment was used as inspiration in The Secret Life of Bees as the setting of Sylvan, South Carolina reflects Kidds hometown of Sylvester, Georgia. Living in the South during this era, racism along with the search of spirituality played a huge role in Kidds life as her surroundings left her abandoned in pneuma. Growing up Kidd had a passion for writing in which she wrote short stories but acquired a Bachelor of Science with a Major in Nursing at Texas Christian University (TCU) in 1970. It was not until after marriage and two children later that Kidd decided in taking writing classes where she wrote her autobiography, The Dance of the Dissident Daughter, in which she recounts her own attempt to find a feminine God in 1996 (Emanuel 1). As her interests in feminine theology grew, Kidd tackled her encounters of racism in society and spirit by publishing her first novel, The Secret Life of Bees, where she still possessed the search for spirituality through Lily Owens while combining the exclusion of women from society and racial discrimination. Kidd allowed this novel to reflect herselfs coming of age along with her search of having to find her own spirituality in times of white patriarchy and chauvinism (Gale Cengage).Many issues are incorporated in The Secret Life of Bees as they exemplify t he period of the Civil Rights movement where women are excluded and the main social issue becomes racism. Growing up in the South, Kidd was exposed to racial discrimination in which the racial tensions were absorbed and used as fuel for her first novel. Kidd depicts herself through the eyes of Lily Owens, the main character in The Secret Life of Bees, who experiences neglect from her parents, racial discrimination, and guilt. At only fours years of age, Lily took her own mothers life after her parents got in an argument. Dealing with this guilt of knowing what happened and not being able to talk to her father about it, Lily mourned for freedom to find answers about her mothers past. Now at fourteen years of age, Lily is in search of her mothers past as she only has a picture of the Black Madonna to follow that has Tiburon, South Carolina on it. This symbolizes Kidds own struggle and journey to find spirituality in times where racism exists while African Americans and Whites are not allowed to have interracial churches thus, leading to separation and disoriented spirits that become unfulfilled. By embracing her own life to resonate Lilys character, Kidd includes her own struggles making the novel more personal and surreal feeling. Lily shows acceptance that she has prejudice inside of her even though her mother figure and nanny, Rosaleen, is colored. T. Ray did not think colored women were smart. Since I want to tell the whole truth, which means the worst parts, I thought they could be smart, but not as smart as me, me being white. Lying on the cot in the honey house, though, all I could think was August is so intelligent, so cultured, and I was surprised by this. Thats what let me know I had some prejudice buried inside me ( Kidd 78). Lily is neglected by her father as he exposes her to racial discrimination and makes her believe it is right to mistreat colored people. Lily and Rosaleen encounter a group of Caucasian men who beat Rosaleen and land her in jail after she attempts to register to vote. This becomes the first time Lily witnesses racism and cruelty. Lily then breaks Rosaleen out of the jail hospital in which they set out on their life changing journey to Tiburon, South Carolina. Here they find the Boatwright sisters who are all African Americans and are also known as the Calendar sisters as their names are May, June, and August. The sister take Lily and Rosaleen in and give them a home and eventually a family. Lily has to overcome what she has been taught about the place of African Americans, using her own humane intuition and moral judgement (Gale Cengage 239) as she accepts the Boatwright sisters generosity and guidance. While being in the home of the sisters, they are all aware of the fake story Lily is selling them of her parents being dead and June dislikes Lily. With the reverse racism, Lily becomes shocked. Through time Lily forms a bond with all of the sisters as they become mother figures to her and also forms a romantic bond with Zachary Taylor. He captures Lilys attention as he is handsome, intelligent, and plans to become a lawyer despite how difficult it is for African Americans. Racism interferes in their relationship with Lily being Caucasian and Zach being African American as they have to hide their love affair in the home of the Boatwright sisters with hidden kisses and sweet looks to each other. Interracial relationships were not a thing during this period as it was a disgrace.
Saturday, November 23, 2019
The Story Behind the Phrase Kilroy Was Here
The Story Behind the Phrase Kilroy Was Here For a few years during and after World War II, he was ubiquitous: a doodle of a big-nosed man, peering over a wall, accompanied by the inscription Kilroy was here. At the height of his popularity, Kilroy could be found just about everywhere: in bathrooms and on bridges, in school cafeterias and on homework assignments, in the holds of Navy ships and painted on the shells of Air Force missiles. A classic Bugs Bunny cartoon from 1948, Haredevil Hare, shows just how deeply Kilroy had penetrated into pop culture: thinking hes the first rabbit to land on the moon, Bugs is oblivious to the slogan Kilroy was here prominently etched on a rock behind him. The Prehistory of Kilroy Was Here Where did the meme- and thats exactly what it was, 50 years before the invention of the internet- Kilroy was here come from? Well, graffiti itself has been around for thousands of years, but the Kilroy drawing seems to have derived from a similar graffito, Foo was here, popular among Australian servicemen during World War I; this was also a depiction of a big-nosed cartoon figure peering over a wall, but it was not accompanied by any words. Around the same timeà Kilroy was popping up in unexpected places in the U.S., another doodle, Mr. Chad, was appearing in England. The Chad doodle may have derived from the Greek symbol for Omega, or it may have been a simplified adaptation of a circuit diagram; whatever the case, it carried the same someone is watching connotation as Kilroy. At some point shortly before the outbreak of World War II, it seems, Foo, Chad, and Kilroy merged their memetic DNA and mutated into the classic Kilroy was here. Where Did Kilroy Come From? As to the derivation of the name Kilroy, thats a matter of some dispute. Some historians point to James J. Kilroy, an inspector at the Fore River Shipyard in Braintree, MA, who supposedly wrote Kilroy was here on various parts of ships as they were being built (after the ships were completed, these inscriptions would have been inaccessible, hence Kilroys reputation for getting into impossible-to-reach locations). Another candidate is Francis J. Kilroy, Jr., a soldier in Florida, sick with the flu, who wrote Kilroy will be here next week on the wall of his barracks; since this story only appeared in 1945, though, it seems doubtful that Francis, rather than James, was the source of the Kilroy legend. Of course, its also possible that neither James nor Francis Kilroy were involved in any way, and that the name Kilroy was conjured up from scratch by a bored G.I. At this point, we should mention a 2007 documentary, Fort Knox: Secrets Revealed, which aired in 2007 on the History Channel. The premise of the show is that Fort Knox was loaded with gold in 1937, but only made accessible to the public in the 1970s- so the producers at the History Channel could uncork part of the forts innards and visit a time capsule of pre-war America. In the documentary, Kilroy was here can be seen written on a wall inside the vault, which would imply that the origin of this meme dates to no later than 1937. Unfortunately, it was later revealed by one of the shows consultants that the vault footage was recreated (i.e., completely made up), which should make you think twice about the historical accuracy of anything aired on this cable channel! Kilroy Was Here Goes to War The four years of World War II were a tough, dangerous, and often lonely slog for Americas servicemen, who needed any form of entertainment they could get. In this regard, Kilroy was here functioned as a morale booster- when U.S. soldiers landed on a beachhead, they would often see this meme inscribed on a wall or fence nearby, presumably planted there by an advance reconnaissance team. As the war progressed, Kilroy was here became an emblem of pride, carrying the message that no place, and no country, was beyond the reach of Americas might (and especially not if Kilroy was here happened to be painted on the side of a missile penetrating deep into enemy territory). Amusingly, neither Josef Stalin nor Adolf Hitler, two dictators not known for their sense of humor, could quite make sense ofà Kilroy was here. The famously paranoid Stalin was reportedly unsettled when he glimpsed a Kilroy was here graffito in a bathroom stall at the Potsdam Conference in Germany; presumably he instructed the NKVD to find the individual responsible and have him shot. And Kilroy was here was inscribed on so many pieces of American ordinance recovered by the Germans that Hitler wondered if Kilroy was a master spy, along the lines of the yet-to-be-invented James Bond! Kilroy has had a robust afterlife. Old memes never truly go away; they persist out of historical context, so that a six-year-old watching Adventure Time or reading a Peanuts comic strip from the 1970s will be aware of this phrase, but not of its origins or its connotations. Its not only the case that Kilroy was here; Kilroy is still among us, in comic books, video games, TV shows, and all sorts of pop-culture artifacts.
Thursday, November 21, 2019
Organization Structure and Work of Detroit Electric Case Study
Organization Structure and Work of Detroit Electric - Case Study Example Detroit Electric Company invests in outlining what work it requires to be done and then outsources the services of other companies. It does not do any design or manufacturing. The company maintains that this kind of organizational structure helps it escape capital expenses which may be too huge for it to afford at this point in time, bearing in mind that it is still at startup level. However, there is the indication that this company may slowly stop outsourcing its operations as time goes by and as their revenues continue to build on. This is due to the fact that they attribute their outsourcing arrangement to ââ¬Ëavoiding capital costs which could be fatal to its start-upââ¬â¢ (p. 512). The reason why Detroit Electric chose to use this structure is to capitalize on the economic advantage that is brought by a division of work into highly specialized or precise jobs. The company realized that there was already the presence of specialized vehicle manufacturing companies such as Proton Holdings where manufacturing resources could be outsourced to. Proton Holdings was chosen to do the manufacturing activities of Detroit Electric because it had a modern production facility was committed to research and development, was cost-efficient, stable, and had a highly qualified labor force. Detroit Electric Company is on pace to present its electric vehicles to the market only three years after its inception. On the other hand, Ford will have taken forty years to produce a viable electric car by 2011. The pace of development in these two companies is affected by the organizational structures the two companies have deployed in their organizations. The organizational structure defines the manner in which the human resource is organized and their reporting arrangements.
Wednesday, November 20, 2019
The House Dividing Essay Example | Topics and Well Written Essays - 250 words
The House Dividing - Essay Example Moreover, it should be noted that by the Thomas Proviso or the Compromise of 1820, Missouri had been admitted as a slave state and slavery was still allowed in Missouri though to a certain extent, abolitionists were successful in drawing a line of demarcation which did not permit slavery. Even if his argument had a reasonable point, the petition of Dred Scott is one that could dissolve in turmoil of granting him the favor or considering the decision of his army physician owner since Missouri, at the time, was chiefly a slave state following the provision on the initial request for statehood. During this period, U.S. struggled to address several issues regarding whether a territory, upon acquisition, must be declared free or allow slavery further and whether or not the inhabitants ought to choose for themselves. According to David Blight, the essence of the Dred Scott decision in the wake of Bleeding Kansas has made the country understand the implications of popular sovereignty in the
Sunday, November 17, 2019
Federal Poverty Lines Essay Example for Free
Federal Poverty Lines Essay The common issue concerning the annual Federal poverty levels that are universal for all the lower forth eight states are that the poverty level measures are limited. In other words, the poverty thresholds doesnââ¬â¢t represent a budget for basic necessities of life nor it addresses the supplementary amountà to allow for other basic needs such as household supplies, person care, etc(Madden, 182). Also, the federal poverty lines by family size do not use consumer expenditure data and it is not updates. It is not adjusted by family types and geographical differences in housing concepts. Problems with Absolute Federal Poverty Level Absolute federal poverty level is enumerates the numeral value of people below poverty threshold which does not depend on time and place (Madden, 183). In other words, it is constant. It is incorrect to calculate absolute federal poverty level because it is only possible because the amount of wealth essential for survival is not constant for all places and time periods.à For example, a person living Alaska requires more sources of heat because of its cold climate whereas a person living in Hawaii does not. As compared to absolute federal poverty level, relative poverty level is dependent on time and place (Madden, 183). Poverty Levels, Family Size and Cost of Living The federal government does not raise the poverty levels by family size to reflect the cost of living of a geographic area because the poverty threshold level varies from one place to another. The current poverty levels by family size are measured by comparing the individualââ¬â¢s family income to the essential amount necessary for standard of living (Rogers, 85). It has been used as the primary statistic by the U.S federal government to allocate mean-tested social welfare benefits. Expenses in NYC versus Other States New York City is considered to be the most expensive cities to live in. New York remains the most expensive city within United States. According to statistics, the median earnings of New York are more that sixty thousand dollars which is ten thousand dollars greater than the national median. The overall average living expenses in New York are more than one hundred and ninety dollars (Rogers, 185). Housing expenses are more than three hundred thousand dollars and secondary education is more than two thousand dollars as compared to the nation average. Other facilities are also expensive as compared to other states. For example, a person living in Pittsburg who earns fifty thousand dollars will need one hundred thousands dollars to survive in New York. Over all, living expenses in New York is twice as much as compared to other states. Juvenilization and Feminization of Poverty Juvenilization of poverty is has been derived from the word juvenile and poverty. Poverty is defined as the scarcity and deficiency assets, income, capabilities or freedoms. Juvenilization is associated with children. Hence, juvenilization of poverty means that children are deprived of basic necessities of life. According to statistics, one out of six children in United States suffers from poverty. Studies also show that more than thirty percent of children are living below poverty line although they make up more than twenty eight percent of the population. The term feminization of poverty has been originated from the definition of two words which are poverty and feminization. Feminization is the term which illustrates that gender partiality and bias in deprivation of resources, capabilities or freedoms. Hence, feminization of poverty is considered to be a concept which compares male and female and what are the differences or ratios between the two in terms of poverty levels. It represents the inability of women to meet the basic necessities of life. Personal Costs of Poverty and Problems with Federal Approach towards Poverty According to the data collected the U.S Census Bureau, the personal costs of poverty on family and children of four is $22,050 per year and for family of eight is $37010 per year and for every additional personal $ 3740 is added (Madden, 196). There are certain sets of specific policies and programs which are flawed because they cannot fight poverty. Aid to Families with Dependent Children has provided families with cash assistance but it comprises about one percent of the federal budget. AFDC polices have serious weaknesses which makes the poverty rate higher as compared to other countries. The weaknesses in the current policies can be classified into two broad categories namely, inadequate livable wage jobs and inadequate social welfare policies. The AFDC policies do not have policies which guarantee childcare for families who are living below two hundred percent of poverty. It doesnââ¬â¢t have policies which assist child support and low incoming individuals. Other problems include lack of workforce education and training programs, benefits and inadequate job policies. Social Work and Poverty and Modifications in Federal Policies As a social worker, I will apply my social work training in system to understand the nature of poverty and its origin. As a social worker, poverty must be combated at macro level so that poor families can afford childcare, housing, mental health treatment and education and employment opportunities (Rogers, 221). On broader scale, the first thing to help poor families would be through community organizing in poor neighborhoods. This can help in organizing the communityââ¬â¢s asset and combine them with other resources to create and set up local structure which assist health, education and financial viability. This will empower the community residents to be active and support local initiatives. In order to reduce poverty, the federal government should recognize and produce measures to tackle issues of well being beyond the income status. The federal government should introduce a guarantee for child care for families living at or below two hundred percent of poverty in order to improve the quality of child care. It should also assist child support and fathers who have low incomes. In order to remove the future generation from poverty, the federal government should increase child support programs and adopt pragmatic policies for low income families. At the same time, workforce education and training programs should be introduced to assist low-income individuals to advance economically. The government should also improve job quality with the help of earnings, benefits and other predictable measures so that workers can meet both work and family responsibilities. Work Cited Madden, David. RELATIVE OR ABSOLUTE POVERTY LINES: A NEW APPROACH. Review of Income Wealth 46 (June 2009): 181-199. à Rogers, Harrell, R.. American Poverty in a New Era of Reform. New York: M.E. Sharpe, Inc., (2006).
Friday, November 15, 2019
Development of Conceptual Framework in Accounting
Development of Conceptual Framework in Accounting Introduction In this essay we will assess the extent to which a conceptual framework can be developed in accounting, with examples of past and current attempts from standard setters. Accounting is a subject which is based on economic information about entities financial affairs. Accounting is defined as a process of identifying, measuring and communicating economic information according to US Generally Accepted Accounting Policies (GAAP). Accounting is not an exact science and therefore, consists of many subjective areas, namely in the valuation of assets, provision policies, recognition of revenue and costs etc. Some commentators are of the option that economic theory should form the basis of any conceptual framework within accounting. In recent times with the issues facing the financial markets, accounting framework has come under increased scrutiny, with both UK and International standard setters having to define the fundamental concepts of accounting, namely, accruals, going concern, prudence, consistency and materiality. The conceptual framework has now placed greater emphasis on ââ¬Ëtrue and fair viewââ¬â¢ within financial reporting standards. The International Accounting Standards Board (IASB) working closely with the Financial Accounting Standards Board (FRSB) is developing a new conceptual framework which is based on qualitative characteristics as well as historical quantitative characteristics (Accruals, Prudence, and Consistency). The aim of the joint conceptual framework is to ensure that companies annual reports represent a true and fair view of the entities financial health, the new concepts being considered for inclusion within the framework are, Understandability, Rationality, Preciseness, Simp licity and Acceptability. In developing the conceptual framework the IASB and FRSB need to decide if it should be rules based or principles based. Conceptual Framework of Accounting The FASB (US Accounting Body) attempted to form a conceptual framework during the 70ââ¬â¢s and during the late 80ââ¬â¢s the International body (IASB) developed a summary revised conceptual framework for companies, specifically dealing with the preparation and presentation of financial statements. This was followed by the Statement of Principles for financial reporting in 1999. The ASB has embraced current value accounting, which is based on value to the business measurements like Replacement Cost, Economic Value and Net Realisable Value (NRV). In order to determine the extent to which a conceptual framework can truly be developed for accounting, we must first examine the definitions of a conceptual framework. The Accounting Standards Community defines it as ââ¬Å"a consultative document, which is a set of broad, internally consistent fundamentals and definitions of key termsâ⬠(ASC, 1978) FASB defined the conceptual framework as part of the scope and implications of the conceptual framework project in 1976 as ââ¬Å"a constitution a coherent system of interrelated objectives and fundamentââ¬â¢s that results in consistent standard and prescribe the nature, function and limits of accounting standardsâ⬠. The qualitative characteristics in the FASBââ¬â¢s conceptual framework above forms the fundamentals and enables financial statements to be objective and sets out the alternative accounting methods. The measurement at the operational level sets out the rules for determining the monetary amounts within financial statements, i.e. historical cost, present value, replacement costs etc. Therefore, we can conclude that the purpose of a conceptual framework is to provide standard setters with a consistent guideline of accounting principles which are consistent with each other. It will also offer guideline in applying accounting standards in the most appropriate form with treatment of transactions when the standard offers scope for judgement. Other purposes of conceptual framework are found in the ASB Statement of Principles for Financial Reporting (1991): Assist in development of future standards Assist in reduction of alternative treatments Assist in preparation of financial accounts and guidance on areas where no specific standards exist Assist auditors in forming opinion on adherence to standards (Thomas, A. (2005) pp.499) Issues Surrounding the Development of a Conceptual Framework of Accounting In recent times there has been much debate in the UK surrounding the development of a conceptual framework. The main issue in the development has been in terms of costs and whether it was beneficial and possible to develop a consistent set of fundamentals that would lead to improvements in the UK accounting standards. The other issue is in terms of whether standards will make companies accounts more consistent rather than comparable. The development of conceptual framework will presumably result in more standardisation of accounts. There are two schools of thoughts on development of conceptual framework and its underlying theme. Normative Vs. Deductive Theories Normative theories are concern with technical processes which aim to measure ââ¬Ëtrue incomeââ¬â¢ as influenced by Hicks (1946). Normative theories would produce a set of consistent rules that would form the basis of the conceptual framework. Accounting is also viewed as a technical process via deductive theory, but supports a user needs approach in identifying the objectives of financial statements. This is the view taken in all current projects trying to deliver a comprehensive and definitive conceptual framework of accounting. Lastly, positive views accounting and in particular the process of setting standards as a political process, which can lead to exploitation of class interests. This results in standard setting being viewed as quasi-legislation as company law is set by the parliament; therefore, itââ¬â¢s a political process. Standard setting process need to be one of consensus and not dictatorial assertion based on a conceptual framework, which is itself is the product of a particular set of class interest namely, shareholders interest. Environmental Issues and Accounting Framework An Example of an area which requires guideline from published conceptual framework is environmental and social reporting issues. Currently there is no legal or accounting standards in operation and no legal requirement for companies to carry out such accounting. But, many large companies carry out environmental and social accounting and reporting, as itââ¬â¢s a part of their core business values. The body Shop, Traidcraft and others now see environmental reporting as increasingly significant issues in business and regard it as important to gather and present information about their activities in these areas. In the past traditional accounting framework has neglected such environmental matters as it was not capable of being measured objectively. Environmental accounting has proven to be technically easier than social accounting, as social accounting is seen as more political and forms part of a companyââ¬â¢s Corporate Social Responsibility Reporting (CSR). Due to the varying nat ure of environmental and social accounting within individual companies, any conceptual framework would find it difficult to promote consistency and comparability of accounting policies. The above example highlights of how accounting is changing in the area of social and environmental accounting. This change has resulted in extension to both UK GAAP and US GAAP. This has come about as a result of the growing concern over the impact of organisations on society Conclusion Financial reporting has come under scrutiny post Asian crisis in the global markets and the fairness of accounting standards has been questioned. The global financial crisis has illustrated that under the forces of financial globalisation it is vital for standard setters to increase the regulation and transparency of financial reporting, in order to achieve global market efficiencies. It is without doubt very important to have a flexible conceptual framework of accounting in order to tackle the diverse and complex markets in which companies operate today. The FASB, IASC and ASB have all published conceptual frameworks of accounting. The conceptual framework must ensure the development of relevant accounting standards which the users can understand. However, in developing conceptual framework the standard setters need to be mindful of the fact that organisational practices and market conditions will evolve, and the standards need to evolve in order to remain relevant. The framework needs to be one that is compliant with Corporate Governance rules and regulations. Rule based standards are easier to police than principles based standards, which can lead to inconsistencies within accounts of companies within the same industry, therefore, not promoting comparability and reliability. Conceptual framework development has adopted the principle based approach in allowing companies to be flexible in order to deal with new challenges of the global market place. Rule based method had come under intense criticism post Enron failure. Supporters of a pragmatic deductive theory of accounting seem to have been triumphant in the conceptual framework debate within the UK. What is still unclear is whether the monetary costs of developing a conceptual framework by the ASB can be supported in terms of the potential benefits it will deliver in financial reporting through improvements in ASBs standard setting process. The development of a conceptual framework is regarded as unbeneficial by those who believe that the framework may lead standards which will promote more consistency between financial accounts of entities but it will not achieve greater comparability. This is due to the fact that standards set in accordance with the new conceptual framework will push organisations to use similar accounting treatments, when those may not necessarily be the most appropriate for the individual company and this will result in misleading comparisons. Therefore, oppositions to the development of a conceptual framework in accounting argue that it will lead to misleading standardisation due to lack of flexibility being offered within accounting standards, hence, more rigidity and less innovation. However, the need for a conceptual framework of accounting is recognised and being addressed around the world, with the USA, the UK and IASB all taking the same principle based approach in its development and commencing with a consideration of the objectives of financial reporting, qualitative characteristics and description of elements and when these are to be recognised in the financial statements. However, concurrence on measurement has yet to be achieved. Word Count: 1,608 References Bibliography Glautier, M.W.E; Underdown, B.; Accounting Theory and Practice 5th Edition (1994) Pitman Publishing Hendriksen, E.S.; Accounting Theory 4th Edition (1982) Richard D. Irwin Atrill, P; Harvey, D; Mclaney, E; Accounting for business 2nd Edition (1994), Butterworth Heinemann Thomas, A. (2005), Introduction to Financial Accounting ââ¬â 5th Edition, McGraw-Hill Accounting Standard Community, (1978) Setting accounting Standards: A consultative document, ICAEW. Financial Accounting Standards board (1976), Scope and Implications of the Conceptual Framework Project, FASB Perks, R. (2008), Financial Accounting ââ¬â Understanding and Practice ââ¬â Second Edition, McGraw-Hill Britton, A., Waterston, C. (2006), Financial Accounting ââ¬â Fourth Edition, Prentice Hall Elliott, B.; Elliott, J. (2008), Financial Accounting and Reporting ââ¬â 12th Edition, FT Prentice Hall
Tuesday, November 12, 2019
How cultural beliefs and social forces are shaping the use of technology Essay
David Wigder, who has significant experience as an Environmental Engineer (2007) wrote that marketers have historically faced an uphill battle when it comes to marketing eco-friendly goods. Simply put, it is difficult to influence consumer purchase behavior without first impacting attitudes and values. These values, however, take a concerted effort over a long period of time to change. As a result, corporate marketers tend to stay clear of awareness and education communications, preferring to target consumers lower in the purchase-funnel who are already predisposed to green messaging. The reason for this is self-evident: when it comes to green, acquisition campaigns have higher and more immediate financial returns than awareness campaigns (Wigder, 2007). Yet, for marketers, the opportunity exists to influence environmentally friendly behavior without necessarily shifting attitudes. This effect has been subject of academic investigation including a study conducted by Professors John Thogersen and Folke Olander of the Aarhus School of Business (Denmark) examining the relationship between ââ¬Å"value prioritiesâ⬠and ââ¬Å"environmentally-friendly consumer behavior. â⬠(Wigder, 2007) As part of this study, Thogersen and Olander examined the impact of recycling on the values and behaviors of Danish consumers over the course of one year. (ââ¬Å"Human Values and the Emergence of a Sustainable Consumption Pattern: A Panel Study,â⬠Journal of Economic Psychology, 2002). The results of such investigation reveal several key findings that green marketers should consider: â⬠¢ First, the study reconfirmed that values drive behavior (while the converse relationship was not found to be statistically significant). While not surprising, this result confirms that marketers face an uphill battle if they are to influence environmentally friendly behavior without first addressing values. â⬠¢ Second, the study found that values are very stable and are difficult to impact in the ââ¬Å"short and medium term. â⬠â⬠¢ Finally, behavior change, the authors concluded, is hindered not only by values but by ââ¬Å"behavioral inertia, created by forces [such as established habits] that are independent of ââ¬â or at least not related in a simple way to ââ¬â valuesâ⬠. (Dobson, 2007) Yet significantly for marketers, the study also suggests that for those that already hold environmentally friendly values, environmentally friendly behavior can evolve over time if consumers are provided the opportunity to engage in this behavior. Thogersen and Olander concluded that ââ¬Å"when new opportunities for environmentally-friendly behaviour are offered, consumers holding ââ¬Ëenvironmentally-friendly valuesââ¬â¢ adjust their behaviour to be more consistent with their values. â⬠This finding implies that consumers who hold green values will demonstrate greener behavior if presented with relevant products or services (Wigder, 2007). Andrew Dobson wrote in an article called The Politics of Global Warming (2007), that in his review of the idea and practice of sustainable consumption, Tim Jackson points out that ââ¬Å"the rhetoric of ââ¬Ëconsumer sovereigntyââ¬â¢ and ââ¬Ëhands-offââ¬â¢ governance is inaccurate and unhelpfulâ⬠(see ââ¬Å"Motivating Sustainable Consumption,â⬠SDRN: Briefing 1). This is because consumption decisions take place within a cultural and institutional context which constitute the rules of the game, and which part determine the consumer decisions that people make. So when the iPod mini comes along hard on the heels of the only marginally larger original iPod, the social and economic context is geared to getting consumers to buy it (Dobson, 2007). In this context, as Jackson went on, ââ¬Å"policies based on information and price signals have had only limited success in changing unsustainable behaviorsâ⬠. Yet these are exactly the policies the government seems determined to pursue ââ¬â policies that, moreover, contribute to reproducing the pro-individual context that is part cause of our environmental problems. ââ¬Å"The dominant cultural model in 21st-century society is individualistâ⬠, wrote Tim Jackson. ââ¬Å"But this is only one form of social organization and there is evidence to suggest that it may not be sufficient to address the social complexity of pro-environmental behavioral change. â⬠But, policy-makers will say, policies based on price signals work with the grain of self-interest and are therefore realistic rather than aspirational as far as models of human motivation are concerned. Wrong. There is a growing body of social-science evidence to suggest that the self-interest model is actually a poor predictor of environmental attitudes and behavior (Dobson, 2007). For instance, in their survey of 4,000 individuals in four separate counties in Sweden, Simon Matti and Christer Berglund conclude that as far as pro-environment behavior is concerned, ââ¬Å"people are guided by other motives and values than the traditional economic rationality of the consumer â⬠¦ they feel a moral obligation to sort waste in order to contribute to a better environmentâ⬠(see ââ¬Å"Citizen and consumer: the dual role of individuals in environmental policyâ⬠, Environmental Policies, 15/4, 2006). More striking still, their research strongly suggests that policies designed to appeal to the individual as consumer rather than as citizen ââ¬Å"crowd outâ⬠, or reduce, ââ¬Å"the sense of moral obligationâ⬠in favor of pro-environmental activity. Once again, the preferred form of government policy both reinforces the frames of mind and conduct that contribute to environmental unsustainability and simultaneously undermines the habits and practices that inform much pro-environmental behavior. This double-whammy is a serious obstacle to dealing with climate change ââ¬â and indeed with any other problem which requires pro-social responses (Dobson, 2007). The fact that these results were garnered in Sweden may itself be significant. This is because a further piece of social-science research suggests that collectivist, social-welfare societies are a better incubator of pro-environmental behavior than individualist ones where welfare is looked on with suspicion. ââ¬Å"Those who place a high value on the welfare of others and on a collective approach to solving social problems are more likely to be willing to support environmental policies than those who do notâ⬠, writes finds Sharon Witherspoon (see ââ¬Å"Democracy, the environment and public opinion in Europeâ⬠, in W Lafferty & J Meadowcroft, eds. , Democracy and the Environment: problems and prospects (Edward Elgar, 1996). All of this suggests that addressing climate change is both more difficult and easier than the executive summaries swirling across the desks of government ministers and newspaper front-pages portray. It is more difficult, because the drivers of unsustainable attitudes and behavior are deeper and more structural than supporters of liberal capitalism can afford to believe. Yet it is also easier, because resistance to those drivers is expressed on a daily basis by the actions of tens of millions of citizens around the world as they strive to do the right thing, not for any gain for themselves or fear of fiscal punishment, but because itââ¬â¢s the right thing to do (Dobson, 2007). Governments assume that people donââ¬â¢t behave like that, and design policy accordingly. Social-science research suggests two things: first, that people do behave like this, and second, that government policy which fails to understand as much will not only be ineffective but ââ¬â in a move that converts tragedy into farce ââ¬â will undermine the very motivations for the behavior which it should be encouraging. Conclusion (A Vision for the Future) By the end of the next decade, as surmised by David Friedman of the Union of Concerned Scientists, most passenger cars and trucks in the United States could be full of hybrid electric vehicles. But, it is also clear that this all-new GREEN lifestyle that people are promoting depends a lot on cultural beliefs or tenets (as shown above). Yes, buying habits are changing, public transportation may all become hybrids, the car industry might abandon gasoline engines forever, etc. but hybrid technology, lifestyle changes, and living ââ¬Å"greenâ⬠cannot provide the precise politics that global change needs. Itââ¬â¢s reasonable to assert that sound social science is part of the whole puzzle. R E F E R E N C E S 1. Hybrid Cars. (2006). TechFaq. Retrieved April 16, 2007, from http:// www. tech faq. com/hybrid-cars. shtml 2. Donaldson-Evans, C. (2006, July 10). Gas-electric hybrids just keep going and going. Retrieved April 16, 2007 from http://www. foxnews. com/story/0,2933,202414,00. html 3. Wigder, D. (2007, March 31). How many green marketers does it take to change a light bulb? Retrieved April 16, 2007 from http://marketinggreen. wordpress. com/tag/consumer-behaviors-and-beliefs/ 4. Dobson, A. (2007, March 29). A politics of global warming: the social-science resource. Retrieved April 16, 2007 from http://www. opendemocracy. net/globalization-climate_change_debate/politics_4486. jsp 5. Friedman, D. (2003). A New Road: the Technology and Potential of Hybrid Vehicles. Massachusetts: UCS Publications. 6. Thogersen, J. and Olander, Folke. (2002). Human Values and the Emergence of a Sustainable Consumption Pattern: A Panel Study. Journal of Economic Psychology, 23 (5), 605-630.
Sunday, November 10, 2019
Responsibility of student Essay
ââ¬Å"In the long run/ we shape our lives/ and we shape ourselves//. The process never ends until we die. And the choices we make/ are ultimately our own responsibility.// (Eleanor Roosevelt) Being responsible/ is a learned behavior. Sometimes// we want everything to be easy. I often hear some students say /â⬠Bakit may P.E tayo,hindi naman natin magagamit pag nagtrabaho na tayoâ⬠. We have so many complaints in terms our studies. As Mr. Olarte once said ââ¬Å"Kapag nag enrolll ka siguraduhin mong papasukan mo yung mga klase mo.â⬠Most of us /take our studies for granted/ not taking in consideration the effects of these actions/ to our future. So//, why do we need to take responsibility of our studies? They say /that education is not a choice//, it is a privilege.// We all know/ that not all students who finished their secondary education /can afford to take up college. Fellow classmates// we are very lucky to be here in SMU,// taking up our own choice of profession. So why we not taking advantage of this given opportunity? Many students donââ¬â¢t attend their classes. Some would prioritize playing DOTA,/ waste their time in drinking and smoking rather than finishing their school requirements. Some practice cheating and academic dishonesty, instead of studying hard for their exams. These irresponsible students donââ¬â¢t think of the consequences of their actions. And as a result? Failing grades and disappointment of parents. And yes//, later, regrets. Tons of them. By being responsible, accountable and dependable. I believe that every one of us could achieve whatever goals we have set for our lives. Just always remind yourself that every decision and actions that you will make entails a big responsibility. And as a student you know what your responsibilities are. We should be actively involved in the learning process and should behave appropriately for a learning environment. Attend all your classes and listen carefully. Put a sufficient time for your studies. And if you think youââ¬â¢re doing your best right now, then, strive harder. With all the temptations, hindrances, and problems towards education we should always bear in our mind that OUR OWN FUTURE LIES IN OUR OWN HANDS. Let us all be responsible and strive harder for our own success.
Friday, November 8, 2019
Killer Whales
Killer Whales Killer whales, next to humans, are the most widely distributed mammals. Killer whales live in all oceans of the world, however are plentiful in the Arctic, the Antarctic, and areas of cold-water upwelling. Time to time, they can be found along the shores of Washington, Vancouver, Oregon, California, Baja California, along the eastern coast of the United States not to mention the Resurrection Bay, Kachemak Bay, San Juan Islands, and Orcas Island.In addition killer whales also have been seen in warm water areas such as Hawaii, Australia, Galapagos Islands, Bahamas, and the Gulf of Mexico. These sightings are rare, but they do show the killer whales' ability to venture around. Even more surprising is that the killer whales have been seen in fresh water rivers around the world! Places such as the Rhine, the Thames, and the Elbe. One even traveled 177 km up the Columbia River to eat fish! Although killer whales can be found in both the open ocean and coastal waters, they primarily inhabit the continental shelf in waters less than 200 m (656 ft.)Type C killer whales in the Ross Sea. The eye patc...deep. Currents such as the Alaska Current (in the region of Vancouver), and the Gulf Stream (the coast of eastern United States) are warm currents. The western part the United States is mainly made up of cold currents as well as the artic and Antarctic currents. In coldwater areas, the distributions of these Orcas whales are limited by seasonal pack ice.In some areas, the seasonal movements of killer whales are influenced by the migration of fish and other prey. In eastern Canada, killer whale movements are often a response to seal and rorqual whale migrations, while northeastern Atlantic killer whales seem to follow herring. In the Bering, Chukchi, and Beaufort seas, killer whales make considerable seasonal movements in response...
Wednesday, November 6, 2019
Texas Representative Mike Krusee
Texas Representative Mike Krusee Free Online Research Papers Republican Mike Krusee has represented District 52 since 1992 in the Texas House of Representatives. District 52 includes north Austin, Williamson County, and the home of Dell Computers in the City of Round Rock. He currently serves as Chairman of the House Transportation Committee, is a member of the Executive Council of the Capital Area Metropolitan Planning Organization, and a board member of the Congress for New Urbanism. Kruseeââ¬â¢s political platform on the issues of abortion, marriage, and education support the conservative Republican points of view. He supported SB30 that requires a physician to obtain permission from a parent, guardian, or acting conservator in order to perform an abortion on a minor. Krusee recognized the definition of marriage in the Texas Constitution as a union of one man and one woman by co-authoring Bill HJR 6 in the 79th session. Texas voters subsequently passed this proposition. During his early years in office, he worked on education reform with then Governor Bush to enact the ââ¬Å"No Child Left Behindâ⬠program enabling all children to succeed in school. He also supported teacher pay raises, educational funding to school districts, and additional district funding to be spent on classroom instruction. In the 78th session, he co-authored HB 2522, which enabled Texas State University to expand its facilities to Round Rock therefore providing additional education opportunities for area residents. Kruseeââ¬â¢s conservative Republican views have embraced pro-life, pro-education, and opposed same-sex marriage. One of the most noteworthy bills of 2003 was HB 3588 authored by Representative Krusee. It provided the Driving Responsibility Program. It assessed surcharges for several driving offenses including drunk driving. In addition to the original fine, surcharges are assessed for three years. For example, a first time DUI offender would have to pay a surcharge total of $3,000 ($1,000 x 3 years) with part of the money funding trauma care. Krusee made headline news when he was arrested for driving under the influence on April 30, 2008. This was an embarrassing moment for Krusee. He went from the ââ¬Å"statehouse to the jailhouseâ⬠. Conservative Republicanââ¬â¢s might question Kruseeââ¬â¢s endorsement of ââ¬Å"new urbanismâ⬠which they feel gives government more control, hurts the free market, and increases regulations. Krusee on the other hand believes that ââ¬Å"new urbanismâ⬠strips the layers of government regulation and encourages free market. Because of his beliefs, he co-authored HB 3588 in 2003. HB 3588 created a new model with public-private partnerships for funding new toll roads in Texas. Central Texansââ¬â¢ benefited with the creation of Toll Roads 130, 183A, and 45. The building of these specific toll roads was part of the largest and fastest construction project in Texas history. Prior to 2007, several contracts were awarded to private companies to construct and operate various toll roads in Texas. One of the main contracts executed with Cintra-Zachry, a Spanish firm, would have allowed the building of the Texas portion of the Trans Texas Corridor (ââ¬Å"TTCâ⬠) e xtending from Canada to Mexico through Texas. In 2007, through Senate Bill 792, the legislators passed a two-year moratorium on previously awarded toll road contracts. As Chairman of the House Transportation Committee, Krusee supported this moratorium in order to allow the State of Texas and the public to study the economic implications that the public-private partnership TTC would have on Texas. In addition, some legislators have questioned the implications of keeping America free and independent if such public-private contracts are implemented. During the 80th session in 2007, Representative Krusee authored or co-authored various legislation related to education, health issues, freedom of speech, and animals. One of the most publicized bills in our area involved the death of a Rockdale woman, Lillian Stiles, who was attacked by two pit bull dogs. HB 1355 ââ¬Å"Lillianââ¬â¢s Lawâ⬠provides that a dog owner will be held criminally liable if they fail to secure the dog(s) while off their property and the dog causes serious bodily injury or death in an unprovoked attack. HB 1098 stated that an immunization against human papillomavirus was not required for a studentââ¬â¢s admission to an elementary and secondary school. HB 3678 requires a school district to adopt a policy enabling students to express religious viewpoints during school events, graduations, in class assignments, and in noncurricular activities. It prohibits the district from discriminating against such expression. HB 2074 allows Temple Junior College to establish a teaching center in Eastern Williamson County in conjunction with several colleges to provide higher education opportunities. Representative Kruseeââ¬â¢s father was in the Air Force and they moved often within the United States and abroad. Krusee attended Georgetown University, got married, and moved to Round Rock, Texas to begin his career. His professional work history includes working for a document retrieval company, educational consultant, paralegal, director of a non-profit organization, and small business owner. He is married and has five children. Although he has been a successful representative for the past 16 years, he had no prior political experience. Representative Mike Krusee has announced that he is not seeking re-election at the end of his term. He says that he will remain a busy husband, father, and businessman. Krusee plans to continue to support his passion for the light rail system for Central Texas and his urbanist principles. References http://financecommission.dot.gov/Commissioner%20Krusee.htm mikekrusee.com/issues.html tndtownpaper.com/Volume7/mike_krusee.htm reason.org/commentaries/gilroy_20080128.shtml kvue.com/news/koski/stories/050108kvueKrusee-cb.ba28f4ca.html house.state.tx.us/members/dist52/krusee.htm Research Papers on Texas Representative Mike KruseeNever Been Kicked Out of a Place This NiceStandardized TestingInfluences of Socio-Economic Status of Married MalesPETSTEL analysis of IndiaQuebec and CanadaThe Effects of Illegal ImmigrationAnalysis of Ebay Expanding into AsiaTwilight of the UAWHip-Hop is ArtWhere Wild and West Meet
Sunday, November 3, 2019
Audience Analysis and Reception Essay Example | Topics and Well Written Essays - 500 words
Audience Analysis and Reception - Essay Example Also, since the audience is the management of the workplace, I must also keep in mind that my report should be concise and to-the-point, since the management would not have enough to time to spare and read a lengthy report with more hanky-panky and less real content. The report should reflect the overall impression of the organization. The most important things to consider while writing a formal report are its tone, structure, and length. However, other audience needs include their age and educational level. I must not present complex, technical information to non-technical audience. To go into some more detail, a formal report must contain some or all of these structural components, keeping in view that the management is going to judge me on the basis of the report I present to them. I must give proper consideration to the front matter, the body of the report, and the back matter. The front matter includes a little information about the addressee, the executive summary of the report, the title page, table of contents, and lists of figures and tables. The body of the report should include introduction to the report, the discussion of findings and results, and the conclusion. The back matter must contain the appendix, references, and glossary. This is how I should format my report when I have to present it to the management, keeping in view the needs of the audience. It is also important to discuss here the risks of not considering the audienceââ¬â¢s needs. The main risk is that the management will consider me as an irresponsible individual, with no sense of how to deal with seniors. Although the management already knows my educational and professional background, yet they will expect me to prove myself after I have become an employee with their organization. My overall impression as an employee will get destroyed in case I present a report that is void of audience awareness. My chances of getting
Friday, November 1, 2019
Roe V Wade Essay Example | Topics and Well Written Essays - 1250 words
Roe V Wade - Essay Example Roeââ¬â¢s claim charged that the abortion law in Texas was in violation of the constitutional rights of her and all other pregnant women. The Supreme Court decided for Roe effectively making abortion legal in the U.S. in the landmark case. The decision invalidated any state law that restricted a women to have or a doctor to perform an abortion during the first three months (first trimester) of a pregnancy. It also restricted abortions during the second-trimester unless a womanââ¬â¢s health was in jeopardy (Gale, 1997: 312). Though the case was then and remains today controversial, the Courtââ¬â¢s decision was correct from a constitutional context. Critics of the decision have generally made arguments based on personal moral beliefs which are irrelevant when the language of the Constitution is examined. Their moral arguments against the Roe decision can be quickly invalidated by weighing the precedents of constitutional decisions reached by the Supreme Court in addition to reading the specific wordage contained in the Constitution. There are, however, valid questions regarding the Constitutional issues of the Roe decision that deserve answering. When most people speak disapprovingly of the Roe decision, they base their objection purely on moral grounds but scholars, lawyers and especially judges who condemn the decision should only do so based on constitutional grounds in addition to voicing their moral objections. The argument against the decision should address the 9th Amendment which states, ââ¬Å"The enumeration in the Constitution, of certain rights, shall not be construed to deny or disparage others retained by the peopleâ⬠(ââ¬Å"Bill of Rightsâ⬠, 2006). Those opposed have said that the ninth, or any other amendment, does not specifically mention abortion therefore the Constitution is not applicable when attempting to determine the legality of abortion rights. This opinion, however, very obviously
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