Accounting Information for Business

Questions: 1. Kaplan and Norton (1996) made the Balanced Scorecard to give supervisors a superior presentation estimation framework, one that was connected to the associations procedure. Set up a business report to serve an emergency clinics Trust Board on the idea of a Balanced Scorecard that additionally investigations its convenience for the hospital.2. Compose a short audit that fundamentally looks into two articles on the usage of the Balanced Scorecard. Answers: 1 - Business Report Presentation This report is proposed to inspect what advantages can be accomplished by actualizing Balanced Scorecard in NewcroftHospital Trust and what issues it can experience to. The report will layout what complimentary procedures would should be actualized so as to help Balanced Scorecard model in Trust. It would likewise deliver to show a few impediments or burdens balance scorecard model. Writing Review Balanced Scorecard Model Created by Kaplan and Norton (1996) the BalancedScorecard model was proposed as an exhibition the board apparatus and was planned to help associations to look past monetarily weighted Performance Management System. The under reason of Balanced Scorecard model was what is estimated is what is gotten (Fenton-OCreevy and Knight). The Balanced Scorecard model proposed to incorporate some different markers that can contribute toward accomplishment in execution and the board arrangement of association. Kaplan and Norton saw the extreme reliance on money related pointers to shortsighted a perspective on associations performance.The associations can deal with the interrelationships between the exercises all the more proficiently by including monetary and non-budgetary markers. Kaplan featured that the exhibition marker remembered for Balanced Scorecard model should be connected with vital objectives (Fenton-OCreevy and Knight). This guarantees authoritative exercises are lined up with its key objectives and causes representatives to acknowledge how they fit to the master plan. It was exhorted by Norton and Kaplan that four alternate points of view ought to be related in Balanced Scorecard model. These four perspectivesinclude development and learning viewpoint, interior advancement point of view, client point of view and money related point of view. Norton and Kaplan further exhorted that these points of view can be altered by hierarchical requirements and goals (Kaplan and Norton). Adjusted Scorecard Model for NewcroftHospital/Trust As this report proposed to examineshow Balanced Scorecard model can be executed NewcroftTrust Hospital. Right off the bat, it will center Trusts procedures since this will shape the premise of Balanced Scorecard Model. At that point it will be consider, what execution marker the Trust will undoubtedly give an account of in light of the fact that these might be should have been shown in Balanced Scorecard. Once, the Trust technique and self-assertive markers are built up the report will go to concentrate on requirements of partners who ought to be considered, while structuring the Balanced Scorecard. The system of Trustis plot under its vision Our Patients are at the Heart of Everything we do. The Trust has broken this procedure into five elevated level goals and some significant level measurements to evaluate progress of these targets. The NewcroftTrusts purposes: To be the social insurance supplier for and a national master community In association with Newcastle University Faculty of Medical Sciences and others to be broadly and globally regarded for our effective clinical innovative work program which prompts benefits in medicinal services and for patients To keep up budgetary reasonability and strength To advance solid living and ways of life To support the conveyance of our vision for incorporated consideration across Newcastle and its environs in organization with Newcastle City Council The vision Our Patients are at the Heart of Everything we do is accompaniedin one highlevel objective: To put patients at the focal point of everything we do, giving the most secure and best medicinal services. For this goal, the related measurement is the quantity of clients who prompted they get an agreeable help from Trust. The measurement have all the earmarks of being lacking as there are 13,500 representatives in the Trust and the picked preparing inline would not accomplish the goal. The Balanced Scorecard configuration ought to add to reinforce these measurement by fundamentally estimating exercises, which have more prominent possibility of conveying the target of Trust (yet can't be anything but difficult to measure).The Balanced Scorecard plan should be lined up with reasons for Trust.To apply, it is expected to incorporate component of the current execution the board framework. That is on the grounds that Trust unabled to investigate certain markers. The significant pointers which Trust needs to gauge are (BVPIs) Best worth execution marker, (HIS) Trust data framework, (AER) Annual effectiveness analyst (QOL)Quality of life marker and some different markers that administration ma y consider fundamental. The patients must give an account of best worth pointer of Trust, while nearby markers in particular (HIS) Trust data framework, (AER) Annual productivity analyst (QOL) Quality of life pointer all add to Trusts far reaching execution assessment.The far reaching execution is shown by review commission which is one of a definitive drivers of neighborhood authority. An amazing presentation audit intends to have more noteworthy notoriety from government, nearby and national acknowledgment from peer, on opposite side lackluster showing survey results inverse. An imperative to be thought of, should the Balanced Scorecard configuration fuse existing self-assertive pointer or should it be a totally independent presentation framework,working alongside existing framework.If the markers are incorporated then chiefs and representatives may create pointer overload.If the current markers or should the Balanced Scorecard. In the event that current markers are excluded, at that point corporate execution framework appears to turn out to be little confusing.In agreement of neighborhood authority settings, supervisors would most likely will in general focus on existing subjective pointer to the impairment of some other marker. In the two cases, the Balanced Scorecard configuration stamped danger of become unequal, seeing that, it is accepted that subjective pointer ought to be incorporated.Then the structure will require tocomprise and circulate markers to proper degree of the board to limit the danger of marker over-burden. The Outcome The partners are characterized by Freeman as any gathering or person who can influence or is influenced by the accomplishment of hierarchical goals. The nature, multifaceted nature and assortment of administrations gave by neighborhood authority demonstrate that there are distinctive partners (Parmar et al.). This report incorporates some of them who are arranged into suppliers and payers. The Trustspatients can be considered as payers. Recounted confirmations recommend that administration clients need quality services,which are anything but difficult to accessand rendered at ideal way. The patients cost Trust, yet it is of the essential purpose behind presence of Trust.The Balanced Scorecard configuration would be expected to incorporate markers which address patients issues. The prerequisites are required to be fulfilled under procedure. But this, the business or the executives can be considered as supplier is likewise a partner. The business creates income which all together account administrations. Somewhat, the business and the board are responsible to support clients (patients) since they are payers. It infers that business and the board have personal stake in creating quality help. The business has set its own presentation pointers to an accomplish this. A few pointers are set by neighborhood specialists that can shift, however may frame reason for Balanced Scorecards in them.The run for shrewd markers must be founded on client or patients viewpoints, process and money related viewpoints, advancement viewpoints and improvement viewpoints. It is accepted to reinforce Newcroft Hospital Trusts execution effectively in accordance with its vision. An ongoing report with respect to Northumbria Healthcare NHS Foundation Trust in England relates, to guarantee kept on being a high performing social insurance supplier, the CEO expressed, incredible past execution has no assurance of future achievement. High performing associations remain so by looking forward, getting difficulties and continually deciding the correct system. A segment of this was presentation of Balanced Scorecard as their key administration apparatus We were searching for another and amazing asset for honing key detailing. The above declarations feature the positive result of Balanced Scorecard execution by human services suppliers from improved execution estimation. Banchieri (2011) recommended that over all businesses, not simply wellbeing, execution of the Balanced Scorecard is regularly connected with a vital change in the association (Luca-Clara Banchieri). Recognizing Limitation of ImplementingBalanced Scorecard There are numerous case of progress for execution of parity scorecard model. This paper is proposed to survey the effect of the fair scorecardin diverse level and divisions of organizations.Therefore some portion of exposition depends on information to look at and recognize the limitationsof adjusted scorecard. Parity Scorecard Design Implementation The SAQ Company Limited was built up in 2002. It is a retail exchanging organization the electrical apparatus part. The principle result of organization is air purifiers, which adds to its third biggest piece of the pie in nation. The organization has yearly deals of more than 10 million and has twelve full-time staff and various low maintenance staff contingent upon the season and advertising efforts. The drive for actualizing the Balanced Scorecard originated from the administrator proprietor. The fundamental purpose behind his choice was that he saw a future for this business and anticipated fast development in the close to f

Mid Term

Mid Term Essay Exam Section I: Literature through 1700 In both the sonnet â€Å"Contemplations† by Anne Bradstreet and William Bradford's Of Plymouth Plantation, nature is a primary subject. The two sonnets are keen on nature's job in individuals' (particularly Christian's) lives, regardless of whether it be negative or positive. The inquiry that strikes a chord is nature a tumultuous wild, the physical proof of Satan's intruding, or is it the heavenly instances of crafted by God? Bradford accepted immovably that is the previous. â€Å"The conventional Puritan perspective on nature (which the Separatists shared too) was very negative.Bradford didn't see nature through a sentimental focal point, but instead he considered it to be proof of Satan at work on the planet. † He accepted that as Satan would â€Å"sow errours, apostasies and awesome disagreements among the educators themselves,† he was in actuality the maker of disarray and turmoil in the common world. Br adford considered America to be a taboo no man's land, an immediate impression of the profound mayhem. In the sonnet â€Å"Of Plymouth Planation†, he composed that the Pilgrims, in the wake of arriving at the New World, found a â€Å"hideous and barren wild, brimming with wild brutes and wild men. Bradford thought about the appearance of the Pilgrims in the New World to Moses and the Israelites, however America, in being untamed, was not the Promise Land they had envisioned. Rather it was a position of tumult and risk, â€Å"full of woods and bushes, [representing] a wild and savage tone. † In Bradford's psyche, this new land turned into the wild the Israelites meandered in for a long time, however not at all like Moses, the Pilgrims had no encouragement, and neither might they be able to, figuratively speaking, see this as an all the more goodly country.According to Bradford, this made nature a sort of otherworldly preliminary, best case scenario, and an extremely un friendly and evil presence like land. From Bradford's perspective nature was a fallen world. The absence of request and soundness was both compromising and delegate of the defilement of transgression to all Creation. The â€Å"civil parts of the world† where nature had been vanquished and restrained, cleared over into urban communities or manicured gardens was the perfect. This is on the grounds that both the Puritans and Pilgrims considered request to be intelligent of reason and an otherworldly understanding. The Puritans had an incredible idea to control and understand.Even however both Bradford and Bradstreet took a gander at nature and saw something different past it, the profound world in her sonnet â€Å"Contemplations,† Bradstreet considered nature to be being a pale reflection. Rather than nature being proof of Satan's essence in a fallen world, it is a case of the force and wonder of the God who made it. It is one of only a handful not many ways that people c an get a brief look at the Creator's transcendence. Nature, from Bradstreet's view, is a wonderful, amazing, and keeping in mind that it stayed a piece of a bigger, otherworldly picture, it is a positive figure and delegate of God.Bradstreet committed a lot of â€Å"Contemplations† to nature's consciousness of stylish properties. She starts the sonnet by portraying the trees in fall, depicting them as having a demeanor of humble grandness, â€Å"Their leaves and organic products appeared to be painted, however was valid for green, of red, of yellow blended tone. † She appreciated the sun as it had power over night and day just as the seasons. She likewise observes nature that acclaims God. She alluded to grasshoppers and crickets, portraying their apparently fit tune as â€Å"they kept one tune and played on a similar string. Bradstreet makes it exceptionally certain that despite the fact that nature is delightful, it can't measure up to the wonders of God. She repres ented this with the long existence of the oak tree, asking â€Å"hath hundred winters past since thou was conceived? /Or thousand since however breakest thy shell of horn? † before proceeding to state that those various years make no difference even with time everlasting. She kept on bringing up this later by portraying the consistent re-birth of the world as the seasons go back and forth, how â€Å"the earth (however old) still clad in green/†¦ torpid of time/Nor age nor wrinkle†¦ re seen,† though man lives for minimal in excess of a second (and during that time endures and develops old) in contrast with the ancientness of the earth. Bradstreet, in contrast with Bradford, consider nature to be not just proof of God's greatness instead of that the disarray and confusion of Satan and furthermore she considers it nearly as a living element that is fit for commending and loving its maker also. To her, tendency isn't a preliminary to be survived and vanquished, y et rather a case of a learning device that carries joy to the faculties, yet the spirit as well.I might suspect Anne Bradstreet was progressively viable by they way you utilized her sonnet â€Å"Contemplations† in portraying nature. In the third refrain she discusses her eye getting a quick look at the â€Å"stately Oak† and tending to the tree she asks â€Å"How since a long time ago thou wast in thine earliest stages? The appropriate response may be a hundred or even a thousand years. In refrains 4-7 she discusses the sun and pronounces that the sun is an astonishing substance. â€Å"The more I looked, the more I developed amazed,† And delicately stated: â€Å"What glory’s like to thee? I think her surprise drove her to see how a few civic establishments considered the sun a divine being: â€Å"Soul of this world, this universe’s eye, No big surprise some made thee a god. † In verses 8-10 she takes a gander at the sky and considers what melody she could sing to offer wonder to her producer, yet feels confused at the possibility of adding brilliance to such an amazing soul. In refrain 9, she hears the crickets and grasshoppers singing and composes: â€Å"Whilst I, s quiet, can chatter forward no higher lays? † In refrains 21-33 she sat by the waterway and being reminded that the stream is scanning for and ever going toward the ocean.In verses 20-26 she ponders the animals of the ocean, and what they look like and how they satisfy their own fate. http://www. associatedcontent. com/topic36271/anne-b. html Section II: Literature 1700 through 1820 Part 1: â€Å"But the old convictions didn't pass on effectively, and as right on time as the 1730s traditionalist response against the perspective of the new science and brain research followed as certain erudite people, mindful of the new however yet expectation on keeping up the last truth of uncovered religion, opposed the strict ramifications of Enlightenment prin ciples† (154).The Great Awakening was a turning point in the life of the American individuals and before it was finished, it had cleared the settlements of the Eastern seaboard, changing the social and strict existence of land. The Great Awakening was really a few recoveries in an assortment of areas. Neither the Anglicans or Puritans were appallingly effective in putting down roots. The issue was the settled area arrangement of England was hard to transplant. In contrast to networks of the old world, the little homesteads and ranches of the new spread out into the wild, making both correspondence and clerical order difficult.People frequently carried on a significant stretches from an area church, enrollment and investment endured. Since the individual relied upon himself for endurance, dictator structure of any sort, either by government or ministerial, was met with opposition. Thus, constantly and third ages, by far most of the populace was outside the participation of the congregation. One individual who was one of the rule figures in the Great Awakening was Jonathan Edwards. Edwards had gotten an awful press for his â€Å"Sinners in the Hands of an Angry God. In this lesson he brought up that any second, â€Å"our hang on life could break and we'd be dove into flames of unceasing and sensibly. † People tuned in to Edwards since he talked about what individuals were keen on. The Puritan's were becoming profoundly worried by what they saw to be a striking decrease in devotion. The young people of the second and third era had acquired the Puritan religious government, yet had started to overlook it, and the more established age was gravely worried about this turn of events. They had resulted in these present circumstances nation to establish a scriptural region, yet their vision didn't appear to be shared by network's childhood. † Another issue burdening Puritan still, small voices for quite a while was political decision. The inquiry tha t was raised for what reason would it be advisable for anyone to lecture? The choice had been made before the establishment of the world as indicated by Calvinist conventionality. â€Å"If lecturing were just for the illumination of the Saints, at that point it resembled wasting time going on and on, in that you were lecturing the effectively changed over. † thus, adore participation had declined.By shock there was an extraordinary overflowing of reaction to the proclaiming of Edwards. This development shocked individuals since it delivered something that wasn't normal: individuals proclaiming change. What Edwards said in these messages was Calvinism. â€Å"You can't control salvation. † Puritans heard him state, â€Å"if you attempt. God will help your salvation. † Edwards discussed â€Å"Pressing into the Kingdom†. â€Å"It was,† he stated, â€Å"not a thing incomprehensible. † By this Edwards alluded to God's capacity to spare whomever he satisfies. The Puritans heard it as there was an opportunity they could accomplish election.Another figure in the Awakening was George Whitefield. He offered another quality to the overarching perspective on how one additions citizenship in the Kingdom of God. As indicated by Whitefield the key trial of one's political race was whether one had a passionate encounter of change. This spoke to a response to the Enlightenment. Fundamentally: Whitefield had decreased Christianity to it's most reduced shared element, those delinquents who love Jesus will go to paradise. Denominational distinctives had been made light of and this subject was picked by Samuel Davies, one of the pioneers of the Awak

The Element Nitrogen Research Paper Example | Topics and Well Written Essays - 1250 words

The Element Nitrogen - Research Paper Example Nitrogen is the most rich vaporous segment of earth’s air comprising 78% by volume.It is dry, unscented and ordinarily idle gas.Nitrogen is a gas at room temperature with thickness of 0.001165 grams/cc. Strong nitrogen lets at 63.35 K and has a breaking point of 77.35 K. It has a moderately low warmth of combination and warmth of vaporization of 51.48 J/g and 2.7928 J/mole separately. Strong nitrogen has explicit warmth near water at 1.040 J/g 0 C. Nitrogen has two stable normally happening isotopes, 14N and 15N. The prevalent isotope being 14N has 99.636% normal plenitude. Different isotopes are additionally noted yet are brief and rot quickly. Triple holding in diatomic nitrogen N2 is one of the most grounded. Nitrogen has electronegativity of 3.04 and has 5 valence electrons in its external shell; in this manner, nitrogen is ordinarily trivalent in many mixes. Nitrogen is likewise non-combustible, accordingly, isn't ignitable. It additionally has extensively high first ioni zation and second ionization vitality. Mixes of Nitrogen is non-metallic component. It normally frames oxide in its diverse oxidation state. Nitrous oxide (N2O), nitric oxide (NO), and nitrogen dioxide (NO2) are the most widely recognized oxides framed by nitrogen. It likewise frames dinitrogen tetroxide (N2O4), and dinitrogen pentoxide (N2O5) utilizing its higher oxidation state.Nitrogen additionally shapes hydride as alkali (NH3). Nitrogen joins with Fluorine to shape different fluorides like Nitrogen trifluoride (NF3), Dinitrogen tetrafluoride (N2F4), cis-difluorodiazine (N2F2) and trans-difluorodiazine (N2F2). Nitrogen chloride and Nitrogen iodide can likewise be shaped; NCl3and NI3. Smelling salts (NH3) Ammonia is a dismal gas with trademark impactful scent. It has thickness of 0.86â kg/m3. It is dissolvable in water to shape essential hydroxide NH4OH. Solvency is expanded at lower temperatures. Smelling salts has follow focus in the climate as consequence of rotting matter. A lkali and ammonium salts are available in water and a few zones where volcanic action is noted. Alkali is additionally present in soil and seawater. It is likewise found in Pluto, Jupiter and Uranium. The antiquated Greek, European chemists and the romans have chronicled works about nitrogen. In 1774,Joseph Priestley effectively disconnected vaporous smelling salts and he called it basic air. Nitric corrosive (HNO3) Nitric corrosive is a solid corrosive ordinarily called water fortis and soul of nitre. It is likewise a typical oxidizing operator in natural and inorganic science. Anhydrous nitric corrosive has thickness of 1.512 g/cm3, softening purpose of - 420C and bubbles at 830C. Nitric corrosive mostly breaks down to nitrogen dioxide (N2O) at room temperature. Nitric corrosive has been known since vestige and is regularly utilized in speculative chemistry. Nitrogen dioxide (NO2) Nitrogen dioxide is a ruddy gas at room temperature. It is principally a middle of the road in the am algamation of nitric corrosive and a significant air toxin. It has thickness of 2.62 g cm-3and bubbles at 21Â Â °C. Nitric oxide (NO) Also called nitorgen monoxide. It is a free radical and is precarious in ordinary conditions. It is an a result of burning of fuel oils and car motors. Nitric oxide is lackluster and has denisty of 1.3402 g dm?3, dissolves at ?164Â Â °C, and bubbles at ?152Â Â °C. Dissolvability in water is 74 cm3 dm?3. Dinitrogen tetroxide (N2O4) Also called nitrogen peroxide. It is generally found in equlibrium with NO2. It is known for its oxidizing force and destructive properies. It is dull gas with

The American Policy of Containment Essay - 550 Words

The American Policy of Containment (Essay Sample) Content: The American Policy of ContainmentInstitutionNameInstructorCourseDateDoctrines are statement of major policy importance declared officially by the president of the United States pertaining foreign relations. The policy of containment was adopted by President Harry Truman; it meant that communism influence and its ideologies should be contained within the areas occupied by the soviet forces. The policy became known as the Trumanà ¢Ã¢â€š ¬s Doctrine.The aftermath of the world war two saw the Germans leave Greece. They had virtually destroyed vital infrastructure and inflation was at a high rate. Truman felt that Greece needed help for it to be a self-supporting democracy. He believed that à ¢Ã¢â€š ¬Ã‹Å"if Greece should fall under the control of an armed minority the effect upon its neighbor, Turkey, would be immediate and serious confusion and disorder might spread throughout the middle eastà ¢Ã¢â€š ¬ this brings out the à ¢Ã¢â€š ¬Ã‹Å"Domino theoryà ¢Ã¢â€š ¬ which posits, à ¢Ã¢â€š ¬Ã‹Å"if the United States didnà ¢Ã¢â€š ¬t take a strong stand against communist pressure in one country, the country would become communist and would in turn expose its neighbors to communist pressureà ¢Ã¢â€š ¬ (Fansworth, 1992, p. 223).Containment was also reiterated when Truman said that à ¢Ã¢â€š ¬Ã‹Å"I believe that it must be the policy of the United States to support free people who are resisting attempted subjugationà ¢Ã¢â€š ¬ as one author pointed out, with that sentence, à ¢Ã¢â€š ¬Ã‹Å"The president had captured the quintessence of containmentà ¢Ã¢â€š ¬ (Donovan, 1967, p. 201).This was extended to the Korean war whereby the United states provided large scale military aid to South Korea and at some point intervened with its own forces to avoid an invasion by the Communist North Korea.( Donovan, 1967)Ideologies outlined succinctly in the Trumanà ¢Ã¢â€š ¬s doctrine didnà ¢Ã¢â€š ¬t accurately mirror the development of the American society. It was a sarcas tic move by the United States government to send black soldiers to war torn areas to fight for the rights and liberties of subjugated people yet at home, the same soldiers did not have the pleasure of enjoying those rights.Whilst the policy of containment encapsulated the safeguarding of the worldà ¢Ã¢â€š ¬s people from political oppression and subjugation, he didnà ¢Ã¢â€š ¬t protect the United States citizenry from those very subjugations. This was illustrated by Senator Joseph McCarthyà ¢Ã¢â€š ¬s political witch hunts, famously coined as à ¢Ã¢â€š ¬Ã‹Å"McCarthyismà ¢Ã¢â€š ¬ which restricted dissent or political criticism as captured well in the Tydingà ¢Ã¢â€š ¬s Committee Report: à ¢Ã¢â€š ¬Ã‹Å"The spectacle (McCarthyism) is one we would expect in a totalitarian Nationà ¢Ã¢â€š ¬&... The American Policy of Containment Essay - 550 Words The American Policy of Containment (Essay Sample) Content: The American Policy of ContainmentInstitutionNameInstructorCourseDateDoctrines are statement of major policy importance declared officially by the president of the United States pertaining foreign relations. The policy of containment was adopted by President Harry Truman; it meant that communism influence and its ideologies should be contained within the areas occupied by the soviet forces. The policy became known as the Trumanà ¢Ã¢â€š ¬s Doctrine.The aftermath of the world war two saw the Germans leave Greece. They had virtually destroyed vital infrastructure and inflation was at a high rate. Truman felt that Greece needed help for it to be a self-supporting democracy. He believed that à ¢Ã¢â€š ¬Ã‹Å"if Greece should fall under the control of an armed minority the effect upon its neighbor, Turkey, would be immediate and serious confusion and disorder might spread throughout the middle eastà ¢Ã¢â€š ¬ this brings out the à ¢Ã¢â€š ¬Ã‹Å"Domino theoryà ¢Ã¢â€š ¬ which posits, à ¢Ã¢â€š ¬Ã‹Å"if the United States didnà ¢Ã¢â€š ¬t take a strong stand against communist pressure in one country, the country would become communist and would in turn expose its neighbors to communist pressureà ¢Ã¢â€š ¬ (Fansworth, 1992, p. 223).Containment was also reiterated when Truman said that à ¢Ã¢â€š ¬Ã‹Å"I believe that it must be the policy of the United States to support free people who are resisting attempted subjugationà ¢Ã¢â€š ¬ as one author pointed out, with that sentence, à ¢Ã¢â€š ¬Ã‹Å"The president had captured the quintessence of containmentà ¢Ã¢â€š ¬ (Donovan, 1967, p. 201).This was extended to the Korean war whereby the United states provided large scale military aid to South Korea and at some point intervened with its own forces to avoid an invasion by the Communist North Korea.( Donovan, 1967)Ideologies outlined succinctly in the Trumanà ¢Ã¢â€š ¬s doctrine didnà ¢Ã¢â€š ¬t accurately mirror the development of the American society. It was a sarcas tic move by the United States government to send black soldiers to war torn areas to fight for the rights and liberties of subjugated people yet at home, the same soldiers did not have the pleasure of enjoying those rights.Whilst the policy of containment encapsulated the safeguarding of the worldà ¢Ã¢â€š ¬s people from political oppression and subjugation, he didnà ¢Ã¢â€š ¬t protect the United States citizenry from those very subjugations. This was illustrated by Senator Joseph McCarthyà ¢Ã¢â€š ¬s political witch hunts, famously coined as à ¢Ã¢â€š ¬Ã‹Å"McCarthyismà ¢Ã¢â€š ¬ which restricted dissent or political criticism as captured well in the Tydingà ¢Ã¢â€š ¬s Committee Report: à ¢Ã¢â€š ¬Ã‹Å"The spectacle (McCarthyism) is one we would expect in a totalitarian Nationà ¢Ã¢â€š ¬&...

Child Punishment Is An Controversial Topic On America And...

Discipline in Schools Child punishment is an extremely controversial topic in America and the parenting sphere. A particular point of contention is whether or not it is effective parenting to hit children when they misbehave. There are arguments on both sides; those against it say it could turn the children into revengeful individuals. While those in favor of this form of child punishment mostly argue that they are emulating the way they were raised. Recently the subject has reemerged when the NFL suspended Minnesota Vikings Running Back Adrian Peterson for punishing his child by hitting him with a switch. The case gained national attention and sparked debate despite Peterson escaping any real punishment after reaching a plea agreement in Texas. Peterson and his supporters argued he had the right to strike his child and raise him the same way he was raised, while much of the country was appalled by his actions. His punishment came in the form of a yearlong suspension from football. W here parents and guardians can be subject to legal punishment if they hit their children, teachers in some states are protected under the constitution. Which in theory could spark a Peterson type debacle for the American media and public. The Supreme Court Case Ingraham vs. Wright in 1977 declared that the 8th Amendment’s prohibition of cruel and unusual punishment did not exclude corporal punishment in public schools. Additionally the 14th Amendment’s due process clause does not requireShow MoreRelatedLgbt19540 Words   |  79 Pagesthe belief of lesbian amp; gay separatism (not to be confused with the related lesbian separatism), which holds that lesbians and gay men form (or should form) a community distinct and separate from other groups normally included in the LGBTQ sphere.[28][64] While not always appearing of sufficient number or organization to be called a movement, separatists are a significant, vocal, and active element within many parts of the LGBT communi ty.[64][65][66] In some cases separatists will deny theRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesTiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Read MoreBackground Inditex, One of the Worlds Largest Fashion Distributors, Has Eight Major Sales Formats - Zara, Pull and Bear, Massimo Dutti, Bershka, Stradivarius, Oysho, Zara Home Y Kiddys Class- with 3.147 Stores in 70100262 Words   |  402 Pagesto Hà ¥kan Rodhe, my second supervisor, who has not only provided valuable input related to my research and writing, but who has also been a rich source of advice and inspiration when it comes to many other aspects in life ranging from teaching to parenting. Thank you Hà ¥kan; for your support and for always having a good perspective on what is important in life. A large part of my research was carried out within the realm of the FLIPP research programme (Furthering Life Cycle Considerations through IntegratedRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesreproduced, with permission, in this textbook appear on the appropriate page within text. Copyright  © 2013, 2011, 2009, 2007, 2005 by Pearson Education, Inc., publishing as Prentice Hall. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopyingRead MoreOcd - Symptoms, Causes, Treatment131367 Words   |  526 Pagesreproduced, translated, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, microfilming, recording, or otherwise, without written permission from the Publisher. Printed in the United States of America This book is printed on acid-free paper. Last digit is print number: 9 8 7 6 5 4 3 LIMITED PHOTOCOPY LICENSE The Publisher grants to individual purchasers of this book nonassignable per mission to reproduce the appendices of this book. This license

The current Economic Situation in SA, India and Germany

Table of contents 1. Introduction Error: Reference source not found 1. Introduction 1 2. Discussion 2 Fig. A.9 in Appendix A indicates the gross fixed capital formation (GFCF) and gross savings for SA, IN and GE for the period 1995 to 2020. The main resources employed by and entrepreneur are: Raw Materials; Labour and Capital. Capital can be in the form of machinery, equipment, buildings and anything used in the production of goods and services. The spending on capital within a country leads to the production of more goods and services as well as increasing the variation in goods and services i.e. developing new markets. This expenditure in due course leads to economic growth. Over the period 1995 to 2005, in comparison to GE and†¦show more content†¦Inequality in IN is still a problem and we predict moderate improvement in HDI but until there is a fundamental change especially in inequality between gender IN is unlikely to exceed 0.6 on the HDI scale before 2020. 13 3.Conclusion 14 4.References 15 Appendix A 1 1. Introduction This assignment presents a range of economic variables from 1995 to present day and then extrapolates these variables to 2020. The economic variables are presented on three countries: South Africa (SA) India (IN) Germany (GE). The assignment explains trends and reasons for changes including the interrelationships between the economic variables, the countries presented, global economic forces and other socio-political economic factors within the specific country being described. SA is an upper-middle-income, emerging market economy and has been so for over 50 years. 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Autobiographical Narrative Essay Example For Students

Autobiographical Narrative Essay Only five years ago, I did not expect to be where I am today; nor did I envision becoming the confident, positive, self-reliant individual who feels the potential to accomplish anything. I was born in Arizona and lived there until I was eleven years old. I went to an alternative elementary school that was founded upon Woldorf teachings. These teachings promote creativity, connection to nature and individuality. The teachers related to us as unique, intelligent and equal beings and encouraged diversity on many levels. As a result, I can now see that the foundation of my personality is non-judgmental, gentle, supportive, trusting and loving. At age eleven, my family and I moved to Texas. It was the first time I had to enter into the public school system and I did not have a pleasant experience whatsoever. I felt extremely unsafe and judged. Even the teachers were condescending in how they communicated with us students. Throughout these three years in public schools I was constantly teased by my so called friends who labeled me as dumb. I attended a local high school for my last year of public schooling. During this school year I was bullied by my classmates. They gave me derogatory nick-names, threatened to physically harm me and proceeded to humiliate and shame me on Facebook. This was extremely traumatizing for me and some sort of drastic and immediate change was needed. Thankfully, in a nearby town, there was a charter based high school geared towards the arts, individual expression and social equality. I was desperate for something new and different and decided to give this school a try, even though I was terrified of the unknown. During this transition I faced a lot of fear and I ultimately built a foundation that would carry me through the next big stage in my life; going to college. Changing high schools had a big impact on me. It heavily influenced who I have become today, but another important influence in my life is the unconditional love and respect that I receive from my dad and step-mom. They are such incredibly open-minded people. They always encourage my independence and have never taken my power, individuality or self-trust away from me. As a result, I am not afraid of meeting new people and overcoming my own problems. I feel that because of the way I have been raised and the various challenges that I have been exposed to in my life my transition from high school to college was rather smooth. As a result of my independence I experienced more freedom at a younger age. This freedom allowed me to see and learn what most people dont discover until they get to college and therefore I had a lot of experience and was able to avoid getting into situations that I may regret later on. As a result, I was able to put more of my time and focus into my studies. However, I still faced difficulties that required stepping out of my comfort zone. For example, the first couple of weeks at college I was completely afraid I wouldnt make friends, or make the right ones. I believed that I wasnt capable of achieving my goals and I felt overwhelmed with all of the time consuming studies. In contrast, I made many friends and received a 4. 0 my first semester. I understand that many people have a hard time with the transition from high school to college, from living with parents to learning how to be independent. It is an exciting and challenging time in ones life to go through this transformation and learn how to become a responsible adult. By overcoming the difficulties of this transition that I have faced, I feel I have the capability/skill/potentiality to help others through this time of their lives. I would encourage each individual to meet and interact with people by getting involved all around campus, whether that is through activities or clubs and organizations. Meeting new people is a great way to move out of our comfort zones and ultimately grow as individuals. I also would personally go out of my way to make new students feel welcomed, appreciated and comfortable, and ensure that they have the most positive experience possible. .u47d22bf8bcfc7667aa510aff4b212f87 , .u47d22bf8bcfc7667aa510aff4b212f87 .postImageUrl , .u47d22bf8bcfc7667aa510aff4b212f87 .centered-text-area { min-height: 80px; position: relative; } .u47d22bf8bcfc7667aa510aff4b212f87 , .u47d22bf8bcfc7667aa510aff4b212f87:hover , .u47d22bf8bcfc7667aa510aff4b212f87:visited , .u47d22bf8bcfc7667aa510aff4b212f87:active { border:0!important; } .u47d22bf8bcfc7667aa510aff4b212f87 .clearfix:after { content: ""; display: table; clear: both; } .u47d22bf8bcfc7667aa510aff4b212f87 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u47d22bf8bcfc7667aa510aff4b212f87:active , .u47d22bf8bcfc7667aa510aff4b212f87:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u47d22bf8bcfc7667aa510aff4b212f87 .centered-text-area { width: 100%; position: relative ; } .u47d22bf8bcfc7667aa510aff4b212f87 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u47d22bf8bcfc7667aa510aff4b212f87 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u47d22bf8bcfc7667aa510aff4b212f87 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u47d22bf8bcfc7667aa510aff4b212f87:hover .ctaButton { background-color: #34495E!important; } .u47d22bf8bcfc7667aa510aff4b212f87 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u47d22bf8bcfc7667aa510aff4b212f87 .u47d22bf8bcfc7667aa510aff4b212f87-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u47d22bf8bcfc7667aa510aff4b212f87:after { content: ""; display: block; clear: both; } READ: aids EssayI have always seen myself as a leader, although I question the fact that any one of us really knows who we are at the deepest levels. Many people assume that who they are is based upon how other people see them. I think that who I am is always changing, growing and evolving from within, although I do believe that a good leader displays certain qualities such as; compassion, understanding, humility, positivity, respect and first and foremost responsibility. As a potential future leader I embrace these traits as some of the most exciting aspects of myself.

The British Mandate in Palestine free essay sample

With the McMahon correspondence between the Arabs and the British, Britain’s government supported the establishment of an independent Arab state, a completely contradictory promise by the Balfour Declaration were the British promised to support the creation of a Jewish home in Palestine. Despite all of these promises and the purpose set by the League of Nations, the British mandate was trying to establish two things, the building of a Jewish National homeland and the preparation of the population for a self-government nation. Throughout the region, Arabs were angered by Britain’s failure to fulfill its promise to create an independent Arab state and instead support the national Jewish homeland in Palestine. This situation caused some Arabs to oppose to the British mandate causing trouble between the British, Arabs and Jews in the region, trouble that got out of the hands of the British government. Every time the British tried to create a new compromise, both sides would reject it because it was either too little or too much for one party or the other, resulting in violent waves, making the state much more unstable. We will write a custom essay sample on The British Mandate in Palestine or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As the years went by the British were unable to keep order, they relied on Royal Commissions to solve problems in Palestine. The first White Paper was issued by Winston Churchill stating that a national home did not mean making all of Palestine into a Jewish nation and that Jewish immigration would be regulated. From this day, every new gave of Jewish immigration resulted in riots and each beginning of violence resulted in an investigation by the Royal Commission, requested by the British to try to figure out what was going wrong. A total of five Royal Commissions occurred throughout the Mandate and all of them said that the guidelines set up by the British were all contradictory with one another. With every bad thing there must be a good one. Throughout the Mandate the economy of Palestine grew and an increase in the standard of living was seen. Jews that migrated into Palestine were mostly wealthy and as they kept coming into the region the more they would invest in buying land from the Arabs. It is estimated that about one-third of the population was Jewish and yet they were responsible for about 80% of the economic productivity. The Jews brought modern European manufacturing and farming methods while the Arabs were just primarily involved in traditional agriculture. If the British mandate wouldn’t have supported the idea of a Jewish national homeland en Palestine, Palestine’s economy wouldn’t have grown as much as it did compared to its Arabs neighbors economy. The British Mandate was like a roller coaster for Britain, with ups but mostly downs. Within the Mandate the British were unable to keep its promises with the Jews and Arabs. They were unable to maintain control in the region between the two parties and depended on the Royal Commissions advice. Despite all of these, it is important to recognize that Britain helped with the economic growth of Palestine, if they hadn’t allowed Jewish immigration this growth would have not been possible. Britain’s main purposes with the mandate in Palestine were not accomplished; Britain ended up stepping out and left these two people to fight amongst each other and to figure everything out on their own, it seemed that in the end the British gained enemies instead of allies with the Jews and Arabs.

Coso and Basel Essays

Coso and Basel Essays Coso and Basel Essay Coso and Basel Essay Financial Collapses and Regulations New England College of Business In an era of risky investments and failed financial institutions, additional importance is being placed on businesses implementing Enterprise Risk Management (ERM) plans. ERM is defined by the Institute of Internal Auditors (2012) as an approach designed to identify, quantify, respond to, and monitor the consequences of potential events implemented by management. Without an ERM plan, transparency to shareholders and internal accountability are nearly impossible to achieve. COSO and Basel are both reactive frameworks to increased regulatory changes that forced institutions to show more transparency to their financial reporting, in order to manage operational risks, mitigate the likelihood of a collapse, and ensure stability in volatile market conditions (Farnan 2004; Balin 2008); these measures increase confidence in investors. This comparative analysis of COSO and Basel seeks to indentify common measures that are necessary to form a functional ERM plan, the most important being the accountability of management and its communication with the Board (The New Basel Accord 2003). A Comparative Analysis of ERM Guidelines: COSO I/II and Basel I/II Introduction Due to the epidemic of failed financial systems seen over the past decade, agencies and private organizations (e. g. , Securities and Exchange Commission, NICE, etc. ) have set in place guidelines for the standardization of reporting and evaluating risk in an effort to eliminate surprise collapses in the future (NICE Systems Ltd. 2012). Alexander Campbell, Editor, Operational Risk Regulation, states that regulatory approaches are changing and requiring companies to streamline processes for monitoring internal risks at a company, such as fraud (NICE Systems Ltd. 2012). Common goals of organizing committees trying to tackle regulatory challenges are to improve communication between the board and management, increase shareholders confidence, and most importantly, for entities to thoroughly evaluate their liquidity so that in the event of a crisis, investors assets are secured (Bressac 2005; Decamps, Rochet, Roger 2003). This comparative analysis of COSO and Basel identifies the standards these documents set for institutions to maintain an Enterprise Risk Management (ERM) plan, as well as the affects these documents shortcomings and constraints have on entities which apply either COSO or Basel. Enterprise Risk Management (ERM) is defined by the Institute of Internal Auditors (IIA) (2012) as an approach designed to identify, quantify, respond to, and monitor the consequences of potential events implemented by management. It is important for all parties affiliated with an institutions ERM plan to clearly identify and understand the events that impact a companys value in order for the entity to achieve its objectives (IIA 2012). The frameworks COSO and Basel both attempt to be reactive solutions to public events in which lack of an adequate ERM plan has contributed to a collapse of a major institution or market which had a detrimental affect on the public (Farnan 2004; Lall 2009). Both documents have been explored by many key opinion leaders in the financial industry, and while each provides a set of guidelines for developing successful ERM protocols, each also fails to be foolproof. Shaw (2006) provides the argument that while the COSO standard was groundbreaking at the time, it was not meant to be a marking guide for controls. Moreover, in regards to Pillar 3 of the Basel Accord which depicts methods of Value-At-Risk (VAR) calculations, Standard and Poors noted that although these VAR methods appear to offer mathematical precision†¦they are not a magic bullet (Lall 2009). COSO and Basel can be seen as a significant step forward for the times (Saurina and Persaud 2008). Basel In 1974, the Basel Committee of Banking Supervision (BCBS) was created (consisting of the G10 plus Luxembourg and Spain) in light of the challenges from an increasingly internationalized banking system (Lall 2009). In the 1980s, it became clear (post-Latin America Debt Crisis, 1982) that a process was needed regulate the international banking system to mitigate risk and manage losses (Lall 2009). The first Basel Accord and Basel II, referred to as Basel, is a method of risk management, specifically for financial institutions operating on a multi-national level, that sets minimum capital requirements (8% of adjusted assets (Decamps, Rochet, Roger 2003)) that these institutions must uphold to minimize the risk of a collapse in the international banking system (Lamy 2006). Basel I, the first international accord on bank capital was established in 1988, by the BCBS (Finance Development 2008), with the goal to arrive at significantly more risk-sensitive capital requirements with the primary objective in line with ensuring stability in the international banking system (Lamy 2006). In 2004, Basel II was introduced, with amendments in response to the Quantitative Impact Study, QIS 3, (published in May 2003), an increase in the amount of capital banks must set aside for high-risk exposures, and changes from feedback from banks on Basel I (Finance Development 2008; Lamy 2006). The Basel framework is focused on three pillars: a minimum capital adequacy requirement, supervisory review, and market discipline (Decamps, Rochet, Roger 2003). Basel I was highly criticized for having a one size fits all approach to formulating institutions risk-weighted assets (with insensitivity to emerging countries), in addition to unrealistic capital requirements that discouraged even reasonable risk taking (Kaufman 2003). In response to these critiques, BCSB began to draft Basel II, in which the amendments to Pillar I (310 out of ~350 pages of the document (Balin 2008)) were most notable. Balin (2008) describes the menu of various options that Basel II encompasses for Pillar I, which allow institutions to choose the most suitable options dependent on a series of factors (i. e. , size, rating, etc. ). The minimum capital requirement pillar focuses on the least amount of capital a bank must maintain to be protected from credit, operational, and market risks (Ahmed and Khalidi 2007). In Basel II, the highly critiqued credit risk requirements were modified to decrease the one size fits all stigma of Basel I (Kaufman 2003). Additionally, Basel II takes into account loopholes found in Basel I that enabled banks to maintain their desired level of risk while cosmetically assuaging to minimum capital adequacy requirements, which was done mainly through a transfer of assets to holding companies and subsidiaries (Balin 2008). Similar to COSO framework, the first pillar of Basel seeks to unite various types of risks into an overall evaluation of capital requirements to safeguard shareholders and investors. Pillar 2, the Supervisory Review, is meant to insure that banks have adequate capital to support all the risks in their business including, but not limited to, the calculations in Pillar 1 (Kaufman 2003). This Pillar clearly defines of obligations of supervisory oversight against extreme risk taking; of note in this Pillar is line 680, which states: Supervisors are expected to evaluate how well banks are assessing their capital needs relative to their risks and to intervene, where appropriate. This interaction is intended to foster an active dialogue between banks and supervisors such that when deficiencies are identified, prompt and decisive action can be taken to reduce risk or restore capital (The New Basel Capital Accord 2003). The four principles of Pillar 2 seek to hold the supervisors responsible for implicating processes, reviewing, setting expectations, and intervening when warranted in regard to management of capital risks (The New Basel Capital Accord 2003). Pillar 3 seeks to protect against changes in asset prices (market risk) (Balin 2008), which is an addition to the credit risk factors of Basel I. Using the Value-At-Risk (VAR) model, banks were able to determine the probability of a portfolios value decreasing by more than a set amount over a given time period (Lall 2009). Critics of the VAR model, such as the International Monetary Fund (IMF), claim that it fails to account for extreme market events and assumes that the processes generating market events were stable (Lall 2009). COSO In July 2002, the Sarbanes-Oxley Act (SOX) was passed with the goals of increasing investor and public confidence in the post-Enron era and increasing management accountability, among others (Farnan 2004). Section 404 of SOX states that effective for some large companies, beginning December 31, 2004, a separate management report on internal control effectiveness and audit by the organizations external financial statement auditor is required (Farnan 2004). COSOs framework lays out a path for developing efficient operations and regulatory compliance methods, and has been established as the framework recommended by agencies such as the SEC for public companies to base their financial reporting on (Farnan 2004). The Committee of Sponsoring Organization of the Treadway Commissions (COSO) is comprised of five private organizations in the financial industry (COSO Web site 2012). The COSO organization was established in 1995 with the mission to provide thought leadership through the development of comprehensive frameworks and guidance on enterprise risk management, internal control and fraud deterrence, and attempts to enhance success and leadership, and minimize fraud in company reporting (COSO Web site 2012). Since its establishment, COSO has published frameworks aimed at helping publicly traded companies cope with tough new monitoring requirements mandated by the Sarbanes-Oxley Act (Shaw 2006), and to help businesses manage risk, by looking at business units as an entire entity, designed to improve organizational performance and governance and to reduce the extent of fraud in organization (COSO Web site 2012). The COSO framework is a cube comprised of four (three in COSO I) company objectives perpendicular to eight (five in COSO I) factors that together form a risk assessment program for which companies can reduce risks by realizing the amount of capital needed for consequences (Bressac 2005). Similar to Basel, COSO dictates that the board is responsible for overseeing managements design and operation of ERM (Bressac 2005). One factor that COSO framework includes is the measurement of a companys risk appetite, the amount of risk, on a broad level, an entity is willing to accept in pursuit of value (Rittenberg and Martens 2012). Many objectives that management sets for their company (i. e. , increase market share, win competitive tenders) include a substantial amount of risk, and COSOs strategic decision-making framework allows managers to present the objectives in relation to appetite to the Board for approval (Rittenberg and Martens 2012). Conclusions Both COSO and Basel were drawn to effectively respond to new implications (Sarbanes-Oxley Act (Shaw 2006) and new laws capital requirements for banks (Lamy 2006), respectively), and each have principles that can help institutions manage ERM more effectively. For example, The New Basel Capital Accord (2003) clearly articulates that setting a minimum amount of available capital resources is a vital element of the strategic planning process, and the three pillars devise a plan to do this. Bressec (2005) claims that COSO II framework articulates a way for managers to effectively deal with the events that create uncertainty for entities and create responses to minimize potential losses. COSO and Basel were both released in the infancy stage and flawed. Samad-Khan (2005) observed that COSOs creditability is diminished because consequences are predicted to occur much more frequently than had been historically recorded in the past. Supporters acknowledge that Basel II has arcane ideas, but defend that its still a step in the right direction because it increases financial oversight and makes sure banks wont be doomed by crises of confidence (Coy 2008). It is important to note that while COSO and Basel offer much protection against quantitative risk assessments, they must be coupled with the knowledge and insight of senior risk managements to be most efficient (Lall 2009; Samad-Khan 2005). Moreover, both COSO and Basel also provide constraints that limit the amount of risks institutions can endure, sometimes excessively. Pall (2009) discusses one failure in Basel II as the ability for developed-nation banks to skew their reports to their desired results, at the expense of their smaller and emerging market competitors and, above all, systemic financial stability. Samad-Khan (2005) emphasizes that historical data is still the most reliable way for companies to determine the probability for risk to occur. Start-ups will not have this historical data, therefore may overestimate their probability of risk using the likelihood x impact = risk calculation (Samad-Khan 2005) and miss out on potentially positive opportunities. Others against the provisions claim that both documents (e. g. , Basel in the Emerging markets) implement concessions that constrain potential growth by overcompensating for potential consequences and depleting lending capital for banks, which in the 1930s contributed to the Great Depression (Coy 2008). Historical events depict the need for more stringent regulatory guidelines in this era of financial market uncertainty. The most important common factor of Basel and COSO are that each clearly states that it is managements responsibility to have a functional ERM plan in place, and be in communication with the Board about potential risks that the company faces (Bressec 2005; The New Basel Capital Accord 2003). Holding management accountable for the risks the business takes, while making sure that the Board is in agreement with managements plan creates a necessary harmony of a checks and balances system, in turn creating a safer landscape for shareholders and the public to place faith in. When properly executed,

Information Privacy and Electronic Privacy Essay

Information Privacy and Electronic Privacy - Essay Example This type of privacy is however not limited to information stored in computer systems alone but in other electronic devices as well such as fax machines, mobile phones, telephones and even in emails. It pertains to any information that is transmitted or stored electronically in a digital manner. This paper is going to focus on differentiating the two kinds of privacy mentioned above. Even though they seem interrelated, they have their own differences including differences in legislative acts governing them as well as their sources and the potential privacy breaches as well as what measures can be taken to ensure the information remains private unless it is absolutely necessary for third parties to have such information (Eyob, 2009). Information privacy concerns information that is stored in records. This means that it covers only the information that the owner has provided about himself or herself depending on where it was needed for example in hospitals it is the medical records or in financial institutions it is the financial records about transactions among others. However, when it comes to electronic privacy, it is concerned with not only the stored personal information but the information in transit as well. This therefore means information one has just sent to another and even the recipient has yet to receive it but it is intercepted mid-way. Information privacy is mostly breached by individuals and private institutions seeking information that can be sold in industrial espionage or to taint the name of an individual. People seeking this kind of information therefore hire hackers and spies to go through the physical and electronic records in storage containing the information they need about the individual. In electronic privacy, the information is mainly sought by the government and law enforcement institutions in order to incriminate an individual. This is the reason they tap into conversations over the phone as well as

Supply Network Strategy Essay Example | Topics and Well Written Essays - 500 words

Supply Network Strategy - Essay Example It also improves the relationship of each link in the chain and improves the benefits of all partners in the supply chain. Finally, a three dimensional network model of a supply chain can better show that dynamic nature of the behaviors and way of information, services, and materials. A network view guides those who are responsible for strategy design, implementation, and execution to see the difficult relationships of a typical supply chain into the future. This also helps in field of "economies of scope" between the business enterprises. According to above, Supply chain management is represented as a dynamic not as static. This view of Supply chain management has its crucial point on the logical and global attitude of business and its relationships. Information technologies are the facilitators. In which there is not least absence of performance. The theory of supply chain management has commands over the products or services that are beneficial for the company. It is also involved the procedure that is faster then the cost. The term management in Supply chain management has a conservative view of its managerial dimensions, these dimensions can be planning, organizing or controlling the over all activities but there is a very little knowledge about the management of service supply.

Timeline Essay Example for Free

Timeline Essay October 7,1763 The Proclamation of 1763, signed by King George III of England, prohibits any English settlement west of the Appalachian mountains and requires those already settled in those regions to return east in an attempt to ease tensions with Native Americans. April 5,1764 The Sugar Act is passed by the English Parliament to offset the war debt brought on by the French and Indian War and to help pay for the expenses of running the colonies and newly acquired territories. This act doubles the duties to imported sugar, textiles, coffee, and other items. This is more work for the colonies, for a war that they didn’t want to happen. 1764 The English Parliament passes a measure to reorganize the American customs system to better enforce British trade laws, which have often been ignored in the past. In the past, the English Parliament has ignored to pass a measure to reorganize the American customs system to better enforce British trade laws. But now, after the Proclamation of 1763 and the Sugar Act, the colonies are seeing a pattern now. 1764 The Currency Act prohibits the colonists from issuing any legal tender paper money. This act threatens to destabilize the entire colonial economy of both the industrial North and agricultural South, thus uniting the colonists against it. March of 1765, the Stamp Act is passed by the English Parliament imposing the first direct tax on the American colonies, to offset the high costs of the British military organization in America. In the first time, Americans will not pay taxes to their own local legislatures, but directly to England. Also happening; The Quartering Act requires colonists to house British troops and supply them with food. 765 In July, the Sons of Liberty, an underground organization opposed to the Stamp Act. They used violence and intimidation to eventually force all of the British stamp agents to resign, as well to stop many American merchants from ordering British trade goods. 1765 In October, the Stamp Act Congress convenes in New York City, with representatives from nine of the colonies. The Congress prepares a resolution to be sent to King Georg e III and the English Parliament. The petition requests the repeal of the Stamp Act and the Acts of 1764. The petition asserts that only colonial legislatures can tax colonial residents and that taxation without representation violates the colonists basic civil rights. 1765 In December, British General Thomas Gage, commander of all English military forces in America, asks the New York assembly to make colonists comply with the Quartering Act and house and supply his troops. Also in December, the American boycott of English imports spreads, as over 200 Boston merchants join the movement. 1766 In January, the New York assembly refuses to completely comply with Gen. Gages request to enforce the Quartering Act. March of 1766 King George III repealed the Stamp Act; the English Parliament passes the Declaratory Act stating that the British government has total power to legislate any laws governing the American colonies in all cases whatsoever. 1766 In August, violence breaks out in New York between British soldiers and armed colonists, including Sons of Liberty members. The violence erupts as a result of the continuing refusal of New York colonists to comply with the Quartering Act. In December, the New York legislature is suspended by the English Crown after once again voting to refuse to comply with the Act. 1767 In June, The English Parliament passes the Townshend Revenue Acts, imposing a new series of taxes on the colonists to offset the costs of administering and protecting the American colonies. Items taxed include imports such as paper, tea, glass, lead and paints. 1768 In February, Samuel Adams of Massachusetts writes a Circular Letter opposing taxation without representation and calling for the colonists to unite in their actions against the British government. The letter is sent to assemblies throughout the colonies and also instructs them on the methods the Massachusetts general court is using to oppose the Townshend Acts. May of 1768, a British warship armed with 50 cannons sails into Boston harbor after a call for help from custom commissioners who are constantly being harassed by Boston agitators. In June, a customs official is locked up in the cabin of the Liberty, a sloop owned by John Hancock. Imported wine is then unloaded illegally into Boston without payment of duties. Following this incident, customs officials seize Hancocks sloop. After threats of violence from Bostonians, the customs officials escape to an island off Boston, and then request the intervention of British troops. 1768 In July, the governor of Massachusetts dissolves the general court after the legislature defies his order to revoke Adams circular letter. In August, in Boston and New York, merchants agree to boycott most British goods until the Townshend Acts are repealed. In September, at a town meeting in Boston, residents are urged to arm themselves. Later in September, English warships sail into Boston Harbor, then two regiments of English infantry land in Boston and set up permanent residence to keep order. 1769 In March, merchants in Philadelphia join the boycott of British trade goods. In May, a set of resolutions written by George Mason is presented by George Washington to the Virginia House of Burgesses. The Virginia Resolves oppose taxation without representation, the British opposition to the circular letters, and British plans to possibly send American agitators to England for trial. Ten days later, the Royal governor of Virginia dissolves the House of Burgesses. However, its members meet the next day in a Williamsburg tavern and agree to a boycott of British trade goods, luxury items and slaves. 1770 Violence erupts in January between members of the Sons of Liberty in New York and 40 British soldiers over the posting of broadsheets by the British. Several men are seriously wounded. March 5, 1770 The Boston Massacre occurs as a mob harasses British soldiers who then fire their muskets pointblank into the crowd, killing three instantly, mortally wounding two others and injuring six. After the incident, the new Royal Governor of Massachusetts, Thomas Hutchinson, at the insistence of Sam Adams, withdraws British troops out of Boston to nearby harbor islands. The captain of the British soldiers, Thomas Preston, is then arrested along with eight of his men and charged with murder. 1770 In April, the Townshend Acts are repealed by the British. All duties on imports into the colonies are eliminated except for tea. Also, the Quartering Act is not renewed. 1770 In October, trial begins for the British soldiers arrested after the Boston Massacre. Colonial lawyers John Adams and Josiah Quincy successfully defend Captain Preston and six of his men, who are acquitted. Two other soldiers are found guilty of manslaughter, branded, then released. 1772 In June, a British customs schooner, the Gaspee, runs aground off Rhode Island in Narragansett Bay. Colonists from Providence row out to the schooner and attack it, set the British crew ashore, then burn the ship. In September, a 500 pound reward is offered by the English Crown for the capture of those colonists, who would then be sent to England for trial. The announcement that they would be sent to England further upsets many American colonists. 1772 In November, a Boston town meeting assembles, called by Sam Adams. During the meeting, a 21 member committee of correspondence is appointed to communicate with other towns and colonies. A few weeks later, the town meeting endorses three radical proclamations asserting the rights of the colonies to self-rule. 1773 In March, the Virginia House of Burgesses appoints an eleven member committee of correspondence to communicate with the other colonies regarding common complaints against the British. Members of that committee include, Thomas Jefferson, Patrick Henry and Richard Henry Lee. Virginia is followed a few months later by New Hampshire, Rhode Island, Connecticut and South Carolina. 1773 May 10, the Tea Act takes effect. It maintains a threepenny per pound import tax on tea arriving in the colonies, which had already been in effect for six years. It also gives the near bankrupt British East India Company a virtual tea monopoly by allowing it to sell directly to colonial agents, bypassing any middlemen, thus underselling American merchants. The East India Company had successfully lobbied Parliament for such a measure. In September, Parliament authorizes the company to ship half a million pounds of tea to a group of chosen tea agents. 1773 In October, colonists hold a mass meeting in Philadelphia in opposition to the tea tax and the monopoly of the East India Company. A committee then forces British tea agents to resign their positions. In November, a town meeting is held in Boston endorsing the actions taken by Philadelphia colonists. Bostonians then try, but fail, to get their British tea agents to resign. A few weeks later, three ships bearing tea sail into Boston harbor. 1773 November 29/30, two mass meetings occur in Boston over what to do about the tea aboard the three ships now docked in Boston harbor. Colonists decide to send the tea on the ship, Dartmouth, back to England without paying any import duties. The Royal Governor of Massachusetts, Hutchinson, is opposed to this and orders harbor officials not to let the ship sail out of the harbor unless the tea taxes have been paid. December 16, 1773 About 8000 Bostonians gather to hear Sam Adams tell them Royal Governor Hutchinson has repeated his command not to allow the ships out of the harbor until the tea taxes are paid. That night, the Boston Tea Party occurs as colonial activists disguise themselves as Mohawk Indians then board the ships and dump all 342 containers of tea into the harbor. 1774 In March, an angry English Parliament passes the first of a series of Coercive Acts (called Intolerable Acts by Americans) in response to the rebellion in Massachusetts. The Boston Port Bill effectively shuts down all commercial shipping in Boston harbor until Massachusetts pays the taxes owed on the tea dumped in the harbor and also reimburses the East India Company for the loss of the tea. 1774 May 12, Bostonians at a town meeting call for a boycott of British imports in response to the Boston Port Bill. May 13, General Thomas Gage, commander of all British military forces in the colonies, arrives in Boston and replaces Hutchinson as Royal governor, putting Massachusetts under military rule. He is followed by the arrival of four regiments of British troops. 1774 May 17-23, colonists in Providence, New York and Philadelphia begin calling for an intercolonial congress to overcome the Coercive Acts and discuss a common course of action against the British. 1774 May 20, The English Parliament enacts the next series of Coercive Acts, which include the Massachusetts Regulating Act and the Government Act virtually ending any self-rule by the colonists there. Instead, the English Crown and the Royal governor assume political power formerly exercised by colonists. Also enacted; the Administration of Justice Act which protects royal officials in Massachusetts from being sued in colonial courts, and the Quebec Act establishing a centralized government in Canada controlled by the Crown and English Parliament. The Quebec Act greatly upsets American colonists by extending the southern boundary of Canada into territories claimed by Massachusetts, Connecticut and Virginia. 1774 In June, a new version of the 1765 Quartering Act is enacted by the English Parliament requiring all of the American colonies to provide housing for British troops in occupied houses and taverns and in unoccupied buildings. In September, Massachusetts Governor Gage seizes that colonys arsenal of weapons at Charlestown. 1774 September 5 to October 26, the First Continental Congress meets in Philadelphia with 56 delegates, representing every colony, except Georgia. Attendants include Patrick Henry, George Washington, Sam Adams and John Hancock. On September 17, the Congress declares its opposition to the Coercive Acts, saying they are not to be obeyed, and also promotes the formation of local militia units. On October 14, a Declaration and Resolves is adopted that opposes the Coercive Acts, the Quebec Act, and other measure taken by the British that undermine self-rule. The rights of the colonists are asserted, including the rights to life, liberty and property. On October 20, the Congress adopts the Continental Association in which delegates agree to a boycott of English imports, effect an embargo of exports to Britain, and discontinue the slave trade. 1775 February 1, in Cambridge, Mass. , a provincial congress is held during which John Hancock and Joseph Warren begin defensive preparations for a state of war. February 9, the English Parliament declares Massachusetts to be in a state of rebellion. March 23, in Virginia, Patrick Henry delivers a speech against British rule, stating, Give me liberty or give me death! March 30, the New England Restraining Act is endorsed by King George III, requiring New England colonies to trade exclusively with England and also bans fishing in the North Atlantic. 1775 In April, Massachusetts Governor Gage is ordered to enforce the Coercive Acts and suppress open rebellion among the colonists by all necessary force.

Like Water For Chocolate Character Descriptions :: essays research papers fc

Tita - The protagonist of the novel, Tita is the youngest daughter of Mama Elena, prohibited by family tradition from marrying so that she will be free to take care of her mother later in life. The novel follows Tita's life from birth to death, focusing mostly on her tortured relationship with Pedro and her struggle and eventual triumph in pursuit of love and individuality. Mama Elena - The tyrannical, widowed matriarch of the De La Garza clan. Mama Elena is the prime source of Tita's suffering. Her fierce temperament inspires fear in all three of her daughters. She keeps Tita from her true love, Pedro, and it is later revealed that Mama Elena herself once suffered from a lost love, embittering her for the rest of her life. Pedro - Tita's true love, and the eventual father of Roberto and Esperanza. Denied marriage to Tita by Mama Elena, he agrees to marry Rosaura, breaking Tita's heart. Nevertheless, he asserts his continued love for Tita throughout the novel and pursues her secretly. Pedro dies after he and Tita are finally blissfully united while making love at the novel's end. Rosaura - The second daughter of Mama Elena, Rosaura marries Pedro, much to the despair of Tita. Rosaura leaves the ranch when Mama Elena sends her and Pedro to San Antonio to keep Pedro and Tita apart. Her first child, Roberto, dies as an infant; her second, Esperanza, prohibited like Tita from ever marrying, weds Alex after Rosaura dies. Gertrudis - The eldest daughter of Mama Elena. Gertrudis escapes the ranch after reacting mysteriouslly to one of Tita's recipes. She runs away with a rebel soldier, works in a brothel at the Mexico-Texas border, and eventually returns to the ranch as a general in the revolutionary army. It is eventually revealed that Gertrudis is the offspring of a hidden, extramarital affair between Mama Elena and her true love, a mulatto man. Dr. John Brown - An American doctor who cares for Tita when she experiences a breakdown, and the father of Alex. John eventually falls in love with Tita and helps rehabilitate her soul, revealing to her the nature of the fire that resides in each individual. Tita becomes engaged to him, but eventually denies him marriage to pursue Pedro. Nacha - The ranch cook, of unspecified indigenous background. Nacha is the prime caretaker for Tita throughout her childhood, and provides her with the love and support that Mama Elena fails to give. She is also the source for most of the recipes in the novel. Nacha dies on the day of Rosaura's wedding but returns throughout the narrative as a spiritual guide

Football betting

Football betting has been legalized recently. Although someone says legalizing football betting will benefit Hong Kong, there have been both arguments for and against this practice so I am going to discuss it. Addiction to football gambling can cause a lot of problems. One of the examples is financial difficulties. Gambling needs money. If a person gambles in a long-term, he may lose a lot of money. Not every time you can win some money from it, you couldn't earn a lot. It would spend your time and money. It may destroy your financial plan for retirement. There would be problems on work or even unemployment. You use all the time for gambling, you don't have energy and can't concentrate on your work. You work badly and your boss will punish you. Therefore, you may think you have to carry more and more pressure. It makes you more emotional, worsen work will be more. At last, you may get fired from your boss. Gambling will destroy your family relationship. They will leave you because you ignore them. There is an advertisement is talking about a father has gambling addiction on football. He puts all the money on gambling. He never knows what has happened in his family, even though his child leaves home secretly. At last, he thinks gambling is more important than family relationship, he and his wife divorces. Football betting could cause emotion problems. Gambling addiction is a mental-health problem that is understood to be one of many kinds of impulse-control problems a person may suffer from. The person has broken the law in order to obtain gambling money or recover gambling losses. This may include acts of theft, embezzlement, fraud, or forgery. He would try to hide the extent of his or her gambling by lying to family, friends, or therapists. Despite the disadvantages mentioned above, some people think legalization of football betting has benefits to Hong Kong. Football gambling is supported because Hong Kong government can earn tax from the gambling. Government thinks that earning money from the public and use the money back to the public for the treatment and promotion is the best way. There may be illegal organizations would be caught by police. They don't need to hide secretly to do the gambling. People can publicly gamble for football and people who gambled can entertain themselves happier. Government established a charitable fund to finance gambling-related problems for the implementation of preventive and remedial measures, and selected Caritas and Tung Wah Group of Hospitals to run two counseling and treatment centers for providing services to problem and pathological gamblers. When gambling is legalized, there will be a rise for employment rate. This is because there will be more demand of staff need to help gambler when gambling is legalized. If gambling is prohibited in law, resulting staff being fired. After weighting both advantages and drawbacks of football betting, I think legalization of football betting may become a disaster in our society.

African Americans During The Civil War Essay - 2121 Words

With the various ways slavery was spread throughout the geography of the United States, these variations formed different cultures and conflicting laws on slavery. Due to inconsistent systems of slavery, it resulted in the Civil War, dividing the North and the South over the issues of slavery. In the end of the Civil War, many individuals with every sense of positive intentions gave opportunities and support to freed slaves developing into beneficial members for the nation. The United States came together as a nation to solve the issues of slavery, freedom, and the reorganization problems particular to African Americans. It is seen throughout our history all efforts to solve these issues but sadly African Americans still face many of the these problems today. These problems and issues of the 20th century needed to be solved by the leadership of African Americans, for their African American community. W.E.B Du Bois is a tremendous example of an African American leader for what was bes t for the United States at that time. The root cause of the problems and issues that faced African Americans from the beginning of the Reconstruction Period well into the 20th century â€Å"is the problem of the color-line, -the relation of the darker to the lighter races of men in Asia and Africa, in America and the islands of the sea† (W.E.B. Du Bois, The Souls of the Black Folk, 1903). The most obvious root cause for racism problems and issues African Americans face is white supremacy.Show MoreRelatedAfrican Americans During The Civil War1211 Words   |  5 PagesAfter the Civil War, the United States underwent a period of reconstruction. From the time of 1877 to 1890, the US economy grew exponentially, wealthy business owners like Rockefeller and Vanderbilt built American cities and railroads, and immigrants from all over the world flooded into the country. 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