The Whole Foods Company Essay Example | Topics and Well Written Essays - 500 words

The Whole Foods Company - Essay Example With regard to the Company's five main classes of property and equipment, the overall balance for 2005 was $1,054, 605. A slight Depreciation and amortization costs totaled $129.8 million for the year. Accumulated accelerated depreciation and other asset impairments came to an estimated $5.9 million, and interest capitalized during the fiscal year was an estimated $3 million. Further, development costs of new stores approximated $207.8 million. In November of 2005 leases were signed for an additional 65 store developments. As to business combinations, the Company acquired assets from "Select Fish" in October 2003, and from "Fresh and Wild" in January 2004. Select Fish is a seafood processing and distribution factory based in Seattle, Washington. Fresh and Wild operates seven natural and organic food outlets in London and Bristol in England. Both stock acquisitions made use of the "purchase method" so that the purchase price was made on tangible and identifiable intangible assets, which was based on their estimated fair values at the date of acquisition. The estimated losses from Katrina justify this partial-disclosure that; informs stakeholders of the losses incurred due to the unexpected event in New Orleans; provides an estimate for insurance costs; lists losses; and highlights strategies to adapt to the change (e.g., costs written off as store expenses).

Development from birth †19 years Essay Example for Free

Development from birth – 19 years Essay The guide below explains what you might expect from the development of the child through various ages: Physical development: this refers to the body increasing in ability and functionality and comprises of gross motor skills (using large muscles) with movement in their legs and arms whilst also developing fine motor skills (precise use of muscles) such as the movement of fingers and toes. New born babies will lie on their backs with their head held to one side yet turn their head looking for a teat or nipple. They will have primitive reflexes such as swallowing, rooting, grasping, stepping and sucking. By 1 month old head control will be still be unsteady, and their hands will be in tight fists. Babies will grasp at objects that have touched the palm of their hands. they may turn their heads and eyes in unison and smile at familiar faces, smells or sounds, they also like to observe the face of adults at feeding time. At 3 months old they can hold a small object such as a rattle for a few seconds if placed in their hand and enjoys observing movements of their own hands and play with them, kicking their legs and waving arms. They can lift their head and turn when placed on their front. At 4 months they will use their arms to support themselves when laying on their stomachs and can turn from their back to their side. They will hold onto and shake small objects. They will, with support start sitting and will gradually sit unaided by 6 months. They will raise their hands in anticipation of being lifted. At 6 months they will roll over and push their head and chest off the floor when placed on their front. Their hand grasp is more prevalent with whole hand use to pass an object from one hand to the next. At 9 months they will start to move around either by crawling or shuffling and are able to sit alone without the need of support. They will reach out for toys when sitting and poke at small items with their index finger. They will use index and middle fingers along with their thumb in a pincer grip to hold onto small objects and will take and hold a small brick in each hand. They will lift a block but are only capable of releasing it by dropping. If a young baby is held upright they will try to make stepping movements on a firm surface. They will be startled by sudden sounds or bright lights. When hungry, in pain, need changing or comforting they will cry. In their first year they will start to move around either by crawling or shuffling and eventually try to start walking with support. They will start to demonstrate hand inclination and pick up small objects using a tidy pincer grip. They enjoy have the ability to feed themselves and will enjoy doing so, holding cups with assistance. They can click 2 cubes together and put cubes into a box after first being shown had to do so. They can understand the world around them and know who their main carers are and may possibly cry when left with someone they are not familiar with. They will wave goodbye and point at things with their fingers. At 18 months they will clumsily hold a pencil or crayon and try to write with it and use their hands skilfully to arrange and move small objects,dropping things onto the floor whilst looking to see where they are. They can walk downstairs with a held hand and push or pull toys when walking. They can now walk alone and will try to kick, throw and roll a ball. They can turn handles and pull off their shoes, they can use a spoon and hold objects with a delicate pincer grip. They can squat to pick up an object from the floor and will assist with dressing/undressing. By 24 months children can walk up and down the stairs using both feet on each step and will climb onto furniture. They can put their own shoes on and start to use their favourite hand. At 3 years old they can draw dots and circles and build a tower with 6 bricks. They can climb, run and pedal a tricycle, jump from small steps and walk upstairs on alternate feet whilst also being able to walk on tiptoe, they can also kick a ball confidently. They will be able to use the toilet alone, undo buttons and thread large beads. They will clumsily hold a pencil or crayon and try to write with it enjoying painting and drawing activities and are capable of drawing a face. They will also enjoy reading books and having stories read to them, turning single pages in the book. They can build towers with up to 9 bricks and bridges with the bricks when shown. At 4 years old they can walk backwards following a line, run, hop throw, aim and catch a large ball. They can using scissors cut around an object and is able to copy a picture of a square. They can construct a large tower, do a 12 piece jigsaw and button/unbutton their clothes. They are now capable of brushing their own teeth. At the age of 5 years they can skip, run quickly, hit a ball with a bat. They can dress/undress themselves with ease, precisely use scissors and form letters whilst writing their own name. They will draw a person with a body, head and legs and a house. They can complete a 20 piece jigsaw. Between the ages of 6 7 years children will enjoy are now capable of hopping, skating roller blading, skateboarding and bike riding. They can balance on a wall or beam, build complex models and have finer control of constructing bricks, jigsaws etc. The can tie/untie laces and sew simple stitches. They will be able to do detailed drawings and take control of their pencil in a small area. Between 8 12 years they will greatly improve on their physical skills that are already acquired. Puberty will start at around 10 years old for girls with an increase in body strength and a sudden growth spurt. Through the ages of 13 19 years a child/young adults brains development will increase in line with their co-ordination and reaction times. For girls by the age of 14 puberty will be complete and periods will be starting whereas with boys puberty will be between the ages of 13 – 16 years and they will become physically stronger than girls. Social and emotional development: this refers to the development of the childs own identity and self image. Some may want to start doing things for themselves and become more independent. They will develop a sense of their own identity. Learning to live in a family unit and with others in society is a vital part of development in which will be contributed by friends and family. In the initial few months babies will recognise familiar voices and faces, they will try to people please and bay for attention by performing for their audience through laughter and giggles. They will enjoy playing games with others such as peek a boo. From birth to 4 weeks a baby will respond unequivocally to the main carer whilst imitating facial expressions. They will stare at shiny, bright objects At 1 month old they will look intently at carers and social smile for them by 6 weeks old. 4 months old they will try and captivate their carers attention by smiling and vocally. 6 months old they become fascinated with other babies and smile at them. They will interact differently to a variety of family members and begin to seek attention. They become more enamoured in social interaction, dependent on his/her personality and time spent with other children. They may use a comfort object such as a blanket or teddy and display a fear of strangers and separation anxieties when without the main carer. By 9 months old they recognise familiar and unfamiliar faces whilst showing stranger anxiety. They are now very curious in all around them. At 1 year old they become more demanding, emotionally temperamental and assertive. Temper tantrums may begin and they may become despondent about changes to their normal schedule. They may express their anger at being told not to do something and start to develop object continuity. They will begin to play alone. They can now distinguish between themselves and others and is aware of the emotions of other individuals yet still self obsessed with regards to their own view of the world. By 18 months they will show signs of stranger shyness and have tantrums when upset often know as the terrible twos They have trouble understanding the concept of sharing and believe that everything is mine They dislike changes to their routine and can be very selfish. They should now start toilet training. At 2 years old they are still reluctant to share but enjoy the company of other children and may show concern if another child becomes upset. They remain self important are starting to become emotionally stable yet still inclined to sudden mood swings. They know their own identity and are learning to have short periods of time separated from their carers such as attending nursery. At 3 years of age they become more confident and self motivated and have a greater social awareness. They may worry about not fitting in or being liked. They will play alongside others and in 2s or 3s, sharing ideas and being friendly to other children. They may also have best friends. They feel stable and emotionally secure and are less anxious with regards to separation. They are becoming more independent but still need the support and guidance of adults and may fear the loss of a carer. They begin to recognise themselves as an individual. They have a strong sense gender identity. Moral development does not normally occur until a child reaches the age of 3. By 4 years old children enjoy role play and dressing up activities. They start to take turns and respond to reasoning whilst enjoying their independence still need reassurance and encouragement. They understand united and competitive events. At 5 years of age they become absorbed in activities and have a positive sense of self awareness. They become concerned about fitting in and being liked. They establish a fear of the unknown such as monsters under the bed or ghosts. Between the ages of 6 – 7 years children to form stable friendships and are very sympathetic of the other persons needs. They tend to play in separate sex groups. They are fairly self-assured and independent with an increased sense of integrity. Friendships become vital between the ages of 8 – 12 years and are mainly same sex friendships. They are anxious of how others view them and are often hesitant with regards to changes. Between the ages of 13 – 19 years puberty and body changes along with a surge in hormones can disrupt self esteem, they may want to spend more time with friends rather than with their family. They may bow to peer pressure but may also become more self assured with regards to changes in surroundings. They need to determine transitions into adulthood. Intellectual development: These are the learning skills of concentration, understanding and memory. This area of development is greatly influenced by the learning practices a child has. They may imitate others and try to find ways of behaving in play. New born babies will stare intently at their carer and cry when a basic need requires consideration. Their head and eyes will turn towards soft light and blink in reaction to bright ones. At 1 month old they will stare and follow the direction of a dangling ball whilst gazing intently at soft lights. At 3 months they track movements of both small and large objects. At 6 months old they can automatically fix their sight onto small objects nearby and reach out to hold them. They are inquisitive and become readily distracted by movements. They will watch objects fall when in range of their vision. They like to put everything into their mouth. At 9 months they will look towards the direction of falling objects. At 12 months of age they will drop objects purposely whilst watching them fall (casting) Should an object roll out of vision they will look correctly to the area it has gone to. They can distinguish familiar individuals up to 6 metres away. They begin to point at objects of interest outside at the age of 18 months and build towers of 3 cubes when first demonstrated to. They will turn pages in books although may be several at a time rather than singular, relish picture books and point to named characters and objects. They will point to various basic parts of the body. From 3 years of age they will match 2 or 3 primary colours and paint with large brushes and make basic cuts with scissors. They can copy crosses and circles and draw a person with a head. By 5 years they are capable of copying squares and a range of letters, often done with a degree of spontaneity. They can now draw a person with a body, head, arms, legs and certain aspects. They can also draw a house. Pictures will be coloured methodically. They can now name primary colours and match 10 or more of them. They can duplicate symbols, numbers and letters and can decipher between lighter and heavier objects. They understand positioning of behind, next to and in front of. They can rote count up to 20 and know the time of day for basic activities such as school time, bedtime etc. By 6 years of age they are attaining the ability to write some words freely and copy others. They can read basic books sight reading 10 or more words. They can count up to 100 and understand the concept of half and whole. They know when it is their birthday and can predict events that are happening next. Paintings and drawings are now more intricate and sophisticated. Between the ages of 6 – 8 years they develop the capability of thinking about several things at once and comprehend the use of symbols in writing and maths etc. They are more inquisitive to the workings of his/her surroundings. They enjoy participating in games and understand rules. Between 8 – 12 years they are increasingly favouring certain subjects and apply reasoning and logic to certain issues. They can read and write with confidence and are becoming more creative in their play. They learn to transfer the knowledge gained from one situation and use it productively in the next task. Ages 13 – 19 years they develop the ability to think more complexly and will query sources of information. They are becoming more aware of global activities and occurrences. They will have a clear inclination for arts and sciences. Options with regards to their future employment and further education are being explored. Communication and speech development Non verbal communication is as vital to children as it is to adults. In fact children are more likely to use it than adults. Speech is a characteristic of development that can alter greatly without any association to other developmental bearing or to the childs intellectual being. Pre-linguistic is the term given to the stage up to approximately 12 months when a child is beginning to say its first words. Linguistic is the descriptive term given to words with meaning. Pre-linguistic stage Birth to 4 weeks a baby will cry when its basic needs are not being met i.e. hungry, needs changing, emotionally distressed. At 1 month old a baby may stop crying at the sound of a human voice (unless distraught) freeze when a sound is played near to their ear, moving their head towards the sound. Coos in reaction to their carers voice. At 3 months old a baby becomes silent and will turn its head towards the noise of a rattle nearby and make vocal sounds when being spoken to or are alone. When 6 months old they will giggle and shriek loudly during play. They respond variably to different tones of voices. They make baby vowel sounds such as goo ga ga and aah-aah They begin to react to sounds that are out of vision with the appropriate visual response. Babies will shout for attention from 9 months and vocalises for a connection. They will begin to use dual syllable words such as baba mam-mam and dad-dad They duplicate adult vocal sounds like lip smacking or coughing. They can comprehend the meaning of no and bye-bye. They will have an instantaneous reaction to to a hearing test performed out of vision and behind the baby. At 1 years of age a baby will know its own name and can perceive roughly 20 words in context. They can comprehend simple messages for example close your eyes, clap hands. They will use gibberish in conversation form with majority vowel sounds. Linguistic stage 12 – 18 months, babies will use between 6 – 20 recognisable words as their first words and can understand much more of what is spoken to them. They will reverberate leading or last words in sentences. They will try to affiliate themselves in nursery rhymes and respond appropriately to simple instructions such as pick up your toy or pass me your cup At 18 – 24 months they begin to make basic 2 word sentences and can use more than 200 words by the age of 2 years old. Their speech will be telegraphic in that they will use key vital words but may miss out connective ones. They will refer to their own name and talk to themselves during play themed activities. Between the ages of 2 – 3 years they have a increasing expanse of dialect including plurals. They can participate in simple conversations and enjoy the repetitiveness of the their favourite stories being re told. They can now rote count to 10. Between 3 – 4 years their speech will understood by strangers and can form short, grammatically accurate sentences. Although they may still make errors of tenses they now begin to ask many questions such as why? who? and how? They can name parts of their body and also name animals. Between the years of 4 – 8 speech is more fluent and precise, they will use a more expressive language. They can inform you of their full name, address and birthday and will enjoy jokes, songs and rhymes etc. They have a increasing expanse of vocabulary – 5,000 words by the age of 5. They will recognise when an unfamiliar word is used and will question the meaning of it and can imitate correctly accents that they have heard. They can form most sounds with some residual trouble at some letter groups. From 8 years onwards the majority of children are fluent speakers, writers and readers off their own language with the enhanced use of peer influenced, de coded speech. With the autistic child I work along side I follow the guidelines of P Levels which is a programme that gives me information on the varying categories of the developmental processs. I then can record each and every stage my autistic pupil is at and refer to what his expectations are and also via his Individual Educational Learning Plan (IEP)

Ecological Hermeneutics Essay -- Science Technology Ecology Papers

To what extent does Hans-Georg Gadamer’s theory of science provide a basis for the articulation of an ecological hermeneutics? As "hermeneutics" is the art of interpretation and understanding, "ecological hermeneutics" is understood as the act of interpreting the impact of technology within the lifeworld. I consider the potential for ecological hermeneutics based upon Gadamer’s theory of science. First, I outline his theory of science. Second, I delineate ecological hermeneutics as an application of this theory. Third, I discuss what can be expected from the act of ecological hermeneutics. Finally, I make some general comments about the affinity between ecological hermeneutics and brute common-sense. Our question is: to what extent does Hans-Georg Gadamer’s theory of science provide a basis for an articulation of an ecological hermeneutics? As "hermeneutics" is the art or activity of interpretation and understanding, "ecological hermeneutics" is to be understood as the activity of interpreting the impact of uses of technology within the context of the lifeworld. (1) Our considerations of the uses of technology (2) include the spheres of scientific research on one hand and industrial production processes on the other, specifically capitalism. The similarity which makes these two spheres felicitous to ecological hermeneutics is their respective detachment from the lifeworld, a detachment which characterizes each of their decision procedures. Gadamer’s hermeneutic enterprise is modeled on a retrieval of the Aristotelian model of science which calls into question the modern notion of ratiocination detached a priori from experience, from the lifeworld. Through this hermeneutic enterprise Gadamer develops a theory of science whic... ...g strategy designed to stimulate sales? (15) Op. cit., trans. David Ross (Oxford: Oxford University Press, 1984), p. 3. (16) Reason in the Age of Science, p. 8 (17) Ibid., p. 105. Italics mine. (18) In passing it is interesting to note that from the perspective of ecological hermeneutics, such attempts such as Julian Simon’s to discount any aspect of human life which cannot be quantitatively measured are exceedingly tenuous. As he sees it, the "simplest and most accurate measure of health is length of life, summed up as the average life expectancy." But in an effort to remain objective, Simon blatantly overlooks the possibility that life expectancy might have nothing to do with quality of life, as in the cases of terminally ill patients kept alive on respirators. See The Ultimate Resource (Princeton, New Jersey: Princeton University Press, 1981), p. 130.

Tis Pity Shes A Whore by John Ford Essay -- John Ford Tis Pity Whore

"Tis Pity She's A Whore" by John Ford In this play it would be impossible to accurately assess this idea commenting on Annabella and Giovanni as a single entity. They are extremely different characters with their only common ground being the love they have for each other, and even this is expressed in distinctly different ways with subsequently different consequences. These consequences build up to the conclusion referred to in the question, and so it would also prove hard to answer it directly without having previously discussed what has come before and created such conclusion. At the beginning of the play, I believe that the audience is intended to sympathise with Giovanni. Although his actions are described as 'devilish atheism', this is counterbalanced by his modest language which contrasts greatly to later on in the play. He refers to the Friar as 'Gentle Father' and this humble way of addressing him gives the audience the impression that Giovanni is genuinely asking for help and wants to be 'cured'. Although he argues against much of what the Friar says, his respect for him is obvious as he agrees to take his advice. This may not have carried much weight for the Caroline audience for which this would have been performed, however, as the religion of the English at this time was Protestant, making Catholicism not the favoured denomination. It has even been stated that Ford presented the characters in this play so faulted because of their religious beliefs and nationality, both of which were seen as the enemy. Throughout this scene, Giovanni is attempting to justify his actions and convince the Friar that what he is doing is right, by playing on the religious idea that there is one father, and ... ...how compassion about the consequences of this distorted self-image. (I know I've missed out a bit here, but I think 4 pages is enough and I don't think I could sit here for another  ½ hour.) In conclusion, at the beginning of the play sympathy is possible for both characters. Annabella earns more than this during the course of the play, and is likely to be admired by the audiences from both eras, though would probably have been seem as more promiscuous in the time of writing than would be perceived now. Giovanni on the other hand, through use of apocalyptic figurative language shows a too high opinion of himself and is presented as too self-absorbed to induce anything other than contempt. This is accentuated by the death of Annabella being caused by such traits and highlighted by the irony that she had remained to true to him just to die by his hand.

Defining the Purpose of Education

I believe the purpose of education is to provide children with a wide range of knowledge that will lead them into the future. The journey through education should be an enjoyable experience that they will always remember. The more fun a child has learning the more they will want to learn and the more they will want to be in the classroom. Students should be provided with an environment that is bright, happy, uplifting, and most importantly safe. Students should feel like their classroom is the safest place for them to be. Teachers should make sure that the classroom is equipped with all the essential safety materials. Teachers should set safety rules for the students and make sure they are always followed, to keep physical harm in the classroom from happening. Accidents do happen, so both teachers and students should know what to do incase of an emergency. Students should also feel mentally and emotionally safe. Students should not be afraid to answer a question, express ideas and opinions, or present a project. The teacher should provide the child with confidence to express his or her opinion with out being ridiculed by others. I believe that students should have fun while in the classroom. School is a place where many children make their friends and playmates. Students enjoy doing things with their peers, so I believe that working in groups is a great way to let students† individual intelligence†s add to someone else†s ideas so they end up learning from one another. It†s a great way for students to accept their peers† ideas and incorporate everyone†s ideas in to one finished project. I also believe that children learn though playing. This especially is true for pre-school and kindergarteners. There should be activities in the classroom that caters to every student†s different interests. Such activities center around art, books, music, building blocks, kitchen sets, computers, science activities, sand and water, and toys that will be familiar to them like the ones they would have at home. Through these activities and subjects that are focused on, students should leave the classroom with new knowledge everyday. Teachers should set rules for the classroom to keep the class in order. The student should know the rules on the first day of class and follow them everyday throughout the year. If a rule is broken, the student must face the consequences. This goes for homework assignments also. A child should know when homework assignments are do and if they are not turned in on time they will not be able to turn them in. It is the teacher†s responsibility to have control over the classroom and be in charge. It is also the teacher†s responsibility to make sure all of the students are learning the set curriculum. Assessment will be given sporadically to make sure that the students are learning what is being taught and that they are on the same level as everyone else. Assessments can be oral or written to test the student†s skills. Progress reports should be sent home regularly to let parents know the students† strengths and weaknesses. Parents should be encouraged to work with the children at home on the subject that the child is having trouble with. I hope that my students will remember my classroom and take along the lessons they have learned and use them throughout their lives. Teaching to me is the most rewarding occupation. Teaching children information that can affect their lives forever and to be able to reward them for the accomplishments is going to be the most fulfilling experience that I may ever experience in this life time. I hope that students walk out of my classroom satisfied with themselves and what they have learned in my class.

Free Essays on Roman Religion Vs Todays Religion

Roman Religion in A Romans Everyday Life vs. Religion's Effects on Today "We Romans", said Cicero, "owe our supremacy overall other peoples to our piety and religious observances and to our wisdom in believing that the spirit of the gods rules and directs everything." Roman rites and observances took two main forms. One was the domestic reverence of the spirit or genius of the family. The other was the public attitude to the gods and goddesses by whom the destiny and welfare of the Roman people as a whole were supposed to be guided and controlled. During the Classical period, religious observance accompanied all important private and public events and transactions and, no successful outcome went without a vow of thanks or public dedication. Temples, priests and sacred rites were provided by the State. Nothing in the nature of religious services as we know them, in which the body of worshipers as a whole were able to participate, seems to have been celebrated in the temples. Any set forms of prayers, hymns or chants were performed solely by the official pr iests whose secrets they remained. The ordinary Roman man or woman had little personal part to play in such rites (Handbook To Life In Ancient Greece). While they were being undertaken and fulfilled it was the duty of the ordinary citizen not to interfere or make any disturbance and to refrain from any business affairs. When religiously minded Roman dropped in to a temple in order to worship the god or goddess whose house it was , they had some practical object in view : some personal favor or advantage. They came and perhaps burn incenses. When praying they stood with upturned palms. Sometimes they got as close to the image of the god as they could in order to whisper their pleas; the feet of some of the images were worn by the kisses of generations of worshipers. In addition to paying a fee for admission, the grateful petitioner for divine aid also brought sacrifices and thankful off... Free Essays on Roman Religion Vs Today's Religion Free Essays on Roman Religion Vs Today's Religion Roman Religion in A Romans Everyday Life vs. Religion's Effects on Today "We Romans", said Cicero, "owe our supremacy overall other peoples to our piety and religious observances and to our wisdom in believing that the spirit of the gods rules and directs everything." Roman rites and observances took two main forms. One was the domestic reverence of the spirit or genius of the family. The other was the public attitude to the gods and goddesses by whom the destiny and welfare of the Roman people as a whole were supposed to be guided and controlled. During the Classical period, religious observance accompanied all important private and public events and transactions and, no successful outcome went without a vow of thanks or public dedication. Temples, priests and sacred rites were provided by the State. Nothing in the nature of religious services as we know them, in which the body of worshipers as a whole were able to participate, seems to have been celebrated in the temples. Any set forms of prayers, hymns or chants were performed solely by the official pr iests whose secrets they remained. The ordinary Roman man or woman had little personal part to play in such rites (Handbook To Life In Ancient Greece). While they were being undertaken and fulfilled it was the duty of the ordinary citizen not to interfere or make any disturbance and to refrain from any business affairs. When religiously minded Roman dropped in to a temple in order to worship the god or goddess whose house it was , they had some practical object in view : some personal favor or advantage. They came and perhaps burn incenses. When praying they stood with upturned palms. Sometimes they got as close to the image of the god as they could in order to whisper their pleas; the feet of some of the images were worn by the kisses of generations of worshipers. In addition to paying a fee for admission, the grateful petitioner for divine aid also brought sacrifices and thankful off...

Free Essays on What Makes A Political Theory A Classic

This is a review and analysis of the journal article â€Å"What Makes a Classic in Political Theory†, dated September 1973. In the beginning of the article the author mentions that there are a select few books that he believes are a measure of classics. Even the favored authors he lists are admittedly obscure in their rise to classic standing. He believes that classics are what you were taught as a student, yet it is a rather unsatisfactory reason. Levin suggest five criteria for which a book might be justified as a classic. Using these criteria he undoubtably believes that John Locke’s Two Treatises of Government is a political classic. The work was published in a defense of the 1688 Revolution. The fact that it is still on political students recommended reading leads to a particularly high philosophical quality, yet some do not agree. Levin touches on Locke’s Two Treatises as classic with the consideration of the five questions: 1. Philosophical quality. 2. Original content. 3. Influence on events or other political theorists. 4. The foremost example of a certain category of thought. 5. Extended relevancy beyond their own time of publication to the present, or even to provide judgments of universal application. He admits that there is a lack of originality but that can be associated with other great theorists. His influence is far outweighed by his reputation. He wrote for the people who were not as educated, helping him be more understandable. He concludes with the assessment that Locke relies on the timing of publication rather than his originality. The second part of the article by Michael Levin starts with the idea that Locke’s fame rest on the timing of his views and that he expressed them in a partly new form. So Locke’s ideas were only socially significant due to good timing. His reputation is what seems to catapult his Two Treatises into classic status because of previously written works by Locke on... Free Essays on What Makes A Political Theory A Classic Free Essays on What Makes A Political Theory A Classic This is a review and analysis of the journal article â€Å"What Makes a Classic in Political Theory†, dated September 1973. In the beginning of the article the author mentions that there are a select few books that he believes are a measure of classics. Even the favored authors he lists are admittedly obscure in their rise to classic standing. He believes that classics are what you were taught as a student, yet it is a rather unsatisfactory reason. Levin suggest five criteria for which a book might be justified as a classic. Using these criteria he undoubtably believes that John Locke’s Two Treatises of Government is a political classic. The work was published in a defense of the 1688 Revolution. The fact that it is still on political students recommended reading leads to a particularly high philosophical quality, yet some do not agree. Levin touches on Locke’s Two Treatises as classic with the consideration of the five questions: 1. Philosophical quality. 2. Original content. 3. Influence on events or other political theorists. 4. The foremost example of a certain category of thought. 5. Extended relevancy beyond their own time of publication to the present, or even to provide judgments of universal application. He admits that there is a lack of originality but that can be associated with other great theorists. His influence is far outweighed by his reputation. He wrote for the people who were not as educated, helping him be more understandable. He concludes with the assessment that Locke relies on the timing of publication rather than his originality. The second part of the article by Michael Levin starts with the idea that Locke’s fame rest on the timing of his views and that he expressed them in a partly new form. So Locke’s ideas were only socially significant due to good timing. His reputation is what seems to catapult his Two Treatises into classic status because of previously written works by Locke on...

Tips and Techniques to Avoid Writers Block

Tips and Techniques to Avoid Writers Block Tips and Techniques to Avoid Writer's Block The writing process is rarely a straightforward one. It always comes with periods of self-doubt and lack of inspiration. Most authors struggle to know how to handle these challenges. This is why we decided to interview a specialist on writer's block: Tom Evans.Tom is the author of over 10 books on creativity, meditation and Big Questions. He teaches authors how to ‘meditate’ to get inspiration and words for their books.In this interview, he teaches us simple techniques and principles to keep writer’s block at arm’s length and unlock our creativity - even under tight deadlines!Hit â€Å"play† if you want to hear him offer his advice in a calm, soothing voice; or, alternatively, read the transcript below! Hi Tom, great to have you here! Why don’t you give us a bit of background on your writing career and how you got started as an author unblocker?Sure, I’ll tell you how my career started, because I think most writers end up being writers by accident - you can’t necessarily plan it. I was on a plane going on a holiday to the Caribbean when all of the sudden this idea for a book came in. So I started writing furiously and by the time we landed the first draft was finished. I published it when I got back to the UK, it’s called 100 Years of Ermintrude, as a hommage to One Hundred years of Solitude by Gabriel Garcia Marquez.That was before the Kindle, so I just published it as a PDF-ebook and people started downloading it and liking it! A lot of people started approaching me, saying â€Å"you’ve written a book, can you help me write one?† and it kind of started from there. At the time I was a bored IT consultant. Before I knew it I had written and published a second and third book and was helping a lot of writers with the creative process. But many people came to me as they were stuck, and I had no tools to deal with the â€Å"stuckness†. So I went and learned a bit of hypnotherapy and progression therapy and I discovered mechanisms to unblock pretty much anyone.In all cases of writer's block, there is an underlying life block, which you need to deal with.Let’s say an author approaches you because they’re stuck. What do you do to unblock them, do you look for the underlying life block?There are two main ways of doing it. The first one is to put such a big carrot in front of the author that it blasts the block away: â€Å"look, getting this book out is going to change your career; it’s going to open a bunch of doors, etc.†Or, sometimes, they just don’t have a big enough idea. I was talking to a couple of authors this morning who had been writing this book for 5 years now, but didn†™t have the idea for it formed that well. So I didn’t technically need to do any unblocking; all I needed to do was give them the whole vision for their book - through mind-mapping. I also gave them the structure for the book and how they were going to co-write it. Now they’ve got the vision, they’re up and running.A few weeks ago, we were interviewing Scott Berkun, a speaker and myth-buster on creativity and innovation, and he said that writers’ main problem is laziness. Would you agree with that? What can writers do to avoid it?Yes, it’s actually amazing how people can become creatively uncreative: they get really creative about doing everything else but the creative task.A lot of times, what happens is people have false starts when getting started. I’m sure there are many more half-written manuscripts on people’s hard-drives than there are published books out there. For most of them, it’s because the idea wasn’t st rong enough, so they get to a point where they ask themselves â€Å"where is this going?†So I always start with a structure. Of course I leave the author enough freedom to creatively wander around, but always within a structure. All my books have got a metalayer. For example, for my latest book, I knew it was going to be 18 chapters. And what I do is I make appointments for my chapters in my diary. I move other plans around these appointments, but these are sacred because no one else is going to write my book. It’s a really good discipline to have.And what happens then is that the information that you need to write that following chapter has that uncanny way of just showing up. There are a few neurological reasons for that, but basically your brain tunes in to what you need to write, so you get into that lovely zone on the given day and the chapter just flows.But of course, if you allow other elements to come in, it will disrupt that process and the book will never get written.But doesn’t this outlining, defining of the structure and planning of the writing process impose constraints on your plot and characters that go against the idea that the story will develop by itself?There are two approaches I think. In non-fiction, structure is vital. In fiction, I believe you still need some form of structure. It can be temporal - a chronology you’re going to follow - or event-based, or even character-based.Let’s say you have this classic structure of a character who goes through a journey of trial to find enlightenment, you need to define a meta-level for this character that you’re going to hold, and then you can throw things at the character that will challenge them and help them find their way.If you think about Dan Brown - my guilty pleasure – all his books have this hero A, hero B, and then the albino monk. And you know that at some point the heroes are going to get together and the albino monk will come in as we ll. Having that kind of meta-structure works. Obviously, you let things happen as you let the creative flow come in. But the reason you have a structure is so you finish. I started working with somebody a couple of years ago who has now ended up writing 180,000 words, so we have to split it into a trilogy. If you have a clear structure when you start writing, you know how long the book will be.You also use meditation a lot to unblock authors, slow down time and unlock creativity. How can authors use meditation in order to get past all the things that are an obstacle to the writing?The first thing I want to say is that there’s no mystic around meditation. You don’t need to sit in a dark room or in a cave. It’s a natural thing that we all do. When we fall into our creative zone we are in a meditative state.One thing we all need to remember is that our minds are only capable of having one thought at a time. When you’re thinking about what you’re think ing about, the thought you were thinking gets replaced by the thought you’re thinking about it, you know what I mean?If I’m thinking â€Å"will people really care about the words that I’m writing right now?†, then that takes my mind away from the words themselves. So getting in the meditative state with your eyes open is a fantastic way to get completely absorbed and focused on what you’re doing, and to take your conscious mind out of the loop. You become more of a channel of the work as opposed to a generator of it: it’s almost as if the work comes through you. Very often, I have to read the book that I wrote to work out exactly what I’ve written because I was in such a meditative state when writing that I wasn’t aware of it.The way to get into the eyes-open meditative state is to learn first how to meditate with your eyes closed. I’ve recorded a few visualizations that are free to teach authors how to do that. And as y ou rightly say, when you get into that state, time seems to take that lovely ethereal quality and you get more things done.You mentioned book marketing. That’s the other big thing that authors can be afraid about or don’t know how to handle, and I think marketing also requires a lot of creativity and structure. Do you also help authors on that path?Yes, more and more. I think there are two forms of block: writer’s block and author’s block. Writer’s block is the one that prevents the authors from getting the book written, and author’s block is the block that stops them from getting the book out there.Often, writers can be shy, afraid of public speaking, etc. So I help them with that. Nowadays, thanks to the internet, we can do things like this Hangout, or podcasting. There are lots of ways of being creative about getting the work out there.One of the things I love doing, for example, is serializing bits of my books in audio. You can put those out on podcast channels, you can tweet them, Facebook them, etc.That’s really interesting, because there is a lot of talk around serializing novels now with Kindle Unlimited, and there has been a lot of talk around audiobooks for some time now; but combining the two and serializing audio is something I haven’t seen any authors do so far. Thanks for taking the time to chat with us, Tom!My pleasure! And one last note to finish for all authors out there: you must get yourself a Reedsy profile, they’re absolutely brilliant!Follow Tom Evans and Reedsy on Twitter: @thebookwright  and  @ReedsyHQ!What do you do to  Ã¢â‚¬Å"get in the zone†? How do you manage to power through writer’s block? Leave us your thoughts, or any questions for Tom, in the comments below!

Death Penalty Essay Example | Topics and Well Written Essays - 3000 words - 1

Death Penalty - Essay Example The current statistics show that within the United States we have a high rate of recidivism from offenders. The financial costs of a death penalty conviction are high, but not in comparison to the cost of a crime plus the life sentence. The use of the death penalty, when handed down after conviction of a crime from which the offender cannot be liberated or from which the forgiveness of society is not conceivable, provides a service of justice to the citizens in providing a resolve for the crime committed, an example to promote the deterrence of crime, and a relief in costs that are incurred during a lifelong prison term. Crime is a social situation that exists in all nations, all communities, and in all social groups. Where there are laws, there are those who will attempt to bend, manipulate, and break them. An urban myth exists that the United States has one of the worst crime rates in the world. However, according to Winslow and Zhang (2008), the United States ranks twelfth out of a grouping of 165 countries, with England, Denmark, Australia, and Sweden all ranking with higher rates of crime. According to their research, Sweden, which has the highest crime rate, records approximately 9,604 crimes per each 100,000 of population figures, while the United According to Amnesty International statistics for 2008, there are 59 countries that still utilize the death penalty as a punitive measure. However, in the European and Central Asian countries, only the country of Belarus still uses this measure. As well, of the countries who have this judicial tool available, only 25 of the 59 countries actually used the death penalty. The United states showed the lowest number of executions in 2008 than had been carried out since 1995. Of the countries that use the death penalty as a punitive measure, China, Iran, Saudi Arabia, Pakistan, and the United states

CORPORATE SOCIAL RESPONSIBILITY SUMMARY Assignment

CORPORATE SOCIAL RESPONSIBILITY SUMMARY - Assignment Example The corporation’s vision is to be the customer’s favorite place, hence the best fast food corporation globally. However, this vision is achievable if the firm fully embraces Corporate Social Responsibility (CSR) whereby currently it has instituted programs towards in each state. This study will discuss in detail about McDonald’s corporation how it exercises its CSR and some of the areas that need improvement for it to realize its vision. When it comes to CSR, this firm ensures that it does the best as cited by Kathleen Bannan, who is the CSR senior manager. She contended McDonald’s has evolved in how it handles its CSR with the intention of being unique in the market (Singh, 2010). Hence, achieving its goals seen in its establishment of branches in other states that serve quality products. The firm is always making efforts to safeguard environment by using less energy, hence fewer emissions compared to others that have proved to be great emitters in their locations. For instance, all their trucks run on biodiesel, which is normally reused from spent cooking oil (McDonald’s UK 2011). To safeguard environment, the firm also utilizes LED bulbs and waterless urinals to reduce the amount energy used. Apart from using recycled cardboard boxes, it also recycles its packaging materials, hence saving on packaging costs (Lee & Kotler, 2013). Due to its involvement in charitable activities, the company has build it reputation besides fame especially among the youths who love snacks. One program under its organizations is the HACER launched in attempt to minimize schools’ dropout which was on the rise especially among Hispanic students (RMHC, n.d). McDonald’s also gives accommodation to families who have children in hospital through the â€Å"home away from home† program (RMHC, n.d). Despite achievements that the

Architecural Theory Essay Example | Topics and Well Written Essays - 3750 words

Architecural Theory - Essay Example One is the external world, while the other is the hypothetical or internal world of our thoughts, imaginings, and interpretations, the world of psychology. The internal world houses our conceptions of the external, molded by notions handed down or across generations persuading or convincing; it is the realm of our rehearsals, associations, ideals, expectations, and hopes for it. This paper attempts to analyze a single architectural theory. Within the discipline of architecture, theory is a disclosure that describes the practice and production of architecture and identifies challenges to it. Theory overlaps with but differs from architectural history, which is descriptive of past work, and from criticism, a narrow activity of judgment and interpretation of specific existing works relative to the critic’s or architect’s stated standards (Johnson 9). Theory is different from these activities because it poses substitute remedies grounded on observations of the existing cond ition of the discipline, or presents new thought paradigms for approaching the issues (Ots and Alfano 17). It is tentative, anticipatory, and catalytic character makes theoretical activity different from history and criticism. Theory operates on different levels of abstraction, evaluating the architectural profession, its intentions, and its cultural relevance at large. Theory deals with architecture’s aspirations as well as its accomplishments (Johnson 11). Theory can be characterized by several attitudes towards the preservation of its subject matter: for the most part of it is prescriptive, proscriptive, affirmative, or critical. All of these differ from a natural, descriptive position. Prescriptive theory offers new or revived solutions for specific problems (Bertens 22). This theory functions by establishing new norms for practice. It, thus, promotes positive standards and sometimes even a design method. This type can be critical or affirmative of the status quo. The ton e in either instance is often polemical. Almost similar to the prescriptive theory is the proscriptive theory. However, it differs in the sense that the standards state what is to be avoided in the design. Good architecture or urbanism in proscriptive terms is defined by the absence of negative attitudes. Functional zoning is an example of proscriptive theory (Ballantyne 15). Broader than descriptive and prescriptive writing, critical theory evaluates the built world and its relationships to the society it serves. This kind of polemical writing often has an expressed political or ethical orientation and intends to stimulate change. Among many possible orientations, critical theory can be ideologically based in Marxism or feminism (Hays 36). A typical example of critical theory is an architect and theorist Kenneth Frampton’s critical regionalism, which proposes resistance to the homogenization of the visual environment through the particularities of mediated, local building tr aditions. Critical theory is speculative, questioning, and sometimes utopian (White 24). Throughout history, one can identify recurring architectural themes that demand resolution, both conceptually and physically. Physical questions are resolved tectonically, while conceptual or intellectual questions are problematized in the manner of philosophy (Ots and Alfano 31). Perennial theoretical questions include the origins and limits of architecture, the relationship of architecture to

The Progressive Presidents Essay Example | Topics and Well Written Essays - 750 words

The Progressive Presidents - Essay Example The former friends hurled insults at each other; Taft had the party behind him, but Roosevelt rallied the people. It was at this time that U.S faced a number of challenges that the people could not tolerate any more. 1880s, the country had witnessed changes in urbanization as a result of industrial revolution that it had gone through, therefore the country needed to react very swiftly by developing new approaches to curb the problems. The United States presidential election of 1912 was a four horse race; it involved the then incumbent president Taft who was re-nominated by the Republican Party as well as the support he got from it conventional wing. The former president Roosevelt unfortunately did not receive the Republican nomination, thus he drifted on his own and formed a progressive Party (Bull Moose Party), and also in the race was a Democrat Woodrow Wilson who was the preferred candidate and Eugene a nominee of the Socialist part of America. Roosevelt’s move to dare Taft for the Republican nomination in 1912 raised more questions than answers. But according to him, he was not guided by his own self interest instead he was against the status quo of the incumbent government. He sought to reform the mind-set of the majority Americans through his policies and the political ideologies of the progressive party. He made this by promoting restrictions on environmental preservation, employment and children; they also had favor towards labor unions. He also mentioned about the tariff that had directly affected the economic developments of America over the years. Roosevelt alleged that changes in the political systems, together with the plan and popular primary and direct election process would increase individual power; effectively make sure the probable power of the corporations without restricting monetary efficiency and advantages (Sinyai,2006,pg.246-8). On

The Playlist of Classical Music with Details Essay

The Playlist of Classical Music with Details - Essay Example The Toccata was a fixture in Baroque music meant to demonstrate a player's dexterity on the keyboard. Bach's Toccata in D minor opens with single-voice ornaments played in the upper ranges of the keyboard. (Druckenbrod) A motif doubled at the octave, is reiterated throughout the parallel major section of the piece. This toccata is strewn with finger-taxing ornaments and flourishes so typical of the Baroque era. The fugue was also the form of choice during the Baroque era and Bach is touted as one of the best fugue writers. A fugue is contrapuntal with room for free counterpoint within the framework (Libbey, 247). Bach's Fugue in D minor exemplifies his brilliance in scoring multiple voices, interweaving melodies made up of 16th notes above an implied pedal point. Bach's Toccata and Fugue in D minor are on this playlist because they are outstanding examples of two forms particularly important to the Baroque era, illustrate the development of tonality in this era with Bach's use of key s, particularly in the fugue, and demonstrate the emotional and dynamic range available to the Baroque composers. Bach had an indelible effect on the development of music and definitely deserves to be included in the time capsule. Vivaldi: Concerto No. 1 in E major, Op. 8, Spring: Allegro (1725). Antonio Vivaldi's (1678-1741) The Four Seasons is one of the earliest examples of program music. The Four Seasons is a group of concertos for solo violin, string quartet and basso continuo – typical of the Baroque era. Inspired by a set of four sonnets, these works demonstrate virtuosity in all players but especially the soloist. The first movement Allegro from the Spring concerto is perhaps the most famous movement and one of the most demanding scores for the players (Gengaro). The first movement of Spring makes immediate use of the terraced dynamics typical of Baroque; a loud opening sequence followed by a quieter passage and then again a louder one with clear dynamic divisions. Th e melodic lines, particularly in the solo violin, are ornamented with trills and mordents typical of the Baroque era's indulgence in ornamentation. The solo violin triplet flourishes above the agitated 32nd notes of the quartet require virtuosity while also depicting the mounting anticipation as spring becomes summer, as the world shakes off winter in the programmatic style typical of later eras. This work, while still exemplary of the Baroque era, also hints at the future of music, moving away from the Baroque absolute to the new and programmatic thus making this piece by Vivaldi a necessary inclusion in the time capsule. Handel (1685-1759) composed this orchestral suite for the entertainment of George I played from a barge on the river Thames. The 50 piece ensemble included the first use of French horns in English music (Libbey, 953). The second suite in D major consists of 5 movements. By tradition, Baroque suites consist of various dance movements, each in the same key. The seco nd dance from suite no. 2, also known as Alla Hornpipe, is the movement chosen for time capsule inclusion.  

The Progressive Presidents Essay Example | Topics and Well Written Essays - 750 words

The Progressive Presidents - Essay Example The former friends hurled insults at each other; Taft had the party behind him, but Roosevelt rallied the people. It was at this time that U.S faced a number of challenges that the people could not tolerate any more. 1880s, the country had witnessed changes in urbanization as a result of industrial revolution that it had gone through, therefore the country needed to react very swiftly by developing new approaches to curb the problems. The United States presidential election of 1912 was a four horse race; it involved the then incumbent president Taft who was re-nominated by the Republican Party as well as the support he got from it conventional wing. The former president Roosevelt unfortunately did not receive the Republican nomination, thus he drifted on his own and formed a progressive Party (Bull Moose Party), and also in the race was a Democrat Woodrow Wilson who was the preferred candidate and Eugene a nominee of the Socialist part of America. Roosevelt’s move to dare Taft for the Republican nomination in 1912 raised more questions than answers. But according to him, he was not guided by his own self interest instead he was against the status quo of the incumbent government. He sought to reform the mind-set of the majority Americans through his policies and the political ideologies of the progressive party. He made this by promoting restrictions on environmental preservation, employment and children; they also had favor towards labor unions. He also mentioned about the tariff that had directly affected the economic developments of America over the years. Roosevelt alleged that changes in the political systems, together with the plan and popular primary and direct election process would increase individual power; effectively make sure the probable power of the corporations without restricting monetary efficiency and advantages (Sinyai,2006,pg.246-8). On

Logistics Essay Example | Topics and Well Written Essays - 250 words

Logistics - Essay Example The effectiveness of logistic is improved through alliances with local suppliers that reduce cost of transportation. Porter (1985) asserts that logistics is key component of value chain that greatly facilitates business activities. In the company, technology is intrinsic part of strategy that facilitates inbound and outbound logistics for effective supply chain for raw material and network of distributors for finished goods. The parts are sent to offshore business partners where assembling is done and local transports are used to send the goods to dealers and stores. Thus, outsourcing partnership across the region significantly reduces transportation costs and helps gain competitive advantage in the current recessive environment. This saves time and effort as the assembling of products could be easily altered to suit the demands of the local customers across geographical boundaries. The products therefore, reach the customers timely and efficiently. Hence through creative logistic st rategy, the company is not only able to survive but is also able to maintain its market position. The use of technology facilitates improved communication and enhances efficiency in delivery of goods and services. Most importantly, good logistics has helped to expand business across the globe and provided the company with sustainable source of continuous income.

Warrants Essay Example for Free

Warrants Essay The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no warrants shall issue, but upon probable cause, supported by oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized. (1) These words of the Fourth Amendment give the people protection against unnecessary harassment by local, state and federal law enforcements. Authorities have to go through a process to acquire a warrant to search homes, papers, effects and persons with probable cause. However, there is a rationale for a warrantless search. This poses the questions: What is the rationale for allowing warrantless searches, are those reasons persuasive and do all such searches require that probable cause exist or are there exceptions? The definition of a warrant is a writ permitting or directing someone to take some action. Often, the term refers to a writ from a judge; permitting law enforcement personnel to take some action, such as: make an arrest, search a location, or seize some piece of property. (1) There are many different types of warrants. Some include: a search warrant, an arrest warrant, an anticipatory warrant, and a no-knock warrant. A Search Warrant is an order signed by a judge that directs owners of private property to allow the police to enter and search for items named in the warrant. Judges wont issue a warrant unless they have been convinced by the police that there is probable cause for the search that reliable evidence shows that its more likely than not that a crime has occurred and that the items sought by the police are connected with it and will be found at the location named in the warrant. In limited situations, the police may search without a warrant, but they cannot use what they find at trial if the defense can show that they had no probable cause for the search. An Arrest Warrant is a document issued by a judge or magistrate that authorizes the police to arrest someone. Warrants are issued when law enforcement personnel present evidence to judges or magistrates that convince them that it is reasonably likely that a crime has taken place and that the person to be named in the warrant is criminally responsible for that crime. An Anticipatory Warrant is a warrant that is based on an affidavit that shows probable cause that evidence of a particular crime will be at a specified location at some time in the future. A No-Knock Warrant is a search warrant authorizing police officers to enter certain premises without first knocking and announcing their presence or purpose prior to entering the premises. (2) Each of these warrants must first be approved by a judge or a magistrate and must meet certain requirements. The authorities must go through a process to obtain a warrant. Only judges may issue search warrants. Search warrants must be specific and reasonable before they are granted by the judge in a court of law. To obtain a warrant, law enforcement officers must show that there is probable cause to believe a search is justified. Probable cause is the amount and quality of information police must have before they can search or arrest without a warrant. (3) Some of the specifics they must include are of the following: If one room of a house is listed on the search warrant than only that room can be searched. If other rooms need to be searched than another warrant must be obtained by law enforcement officials. If a vehicle needs to be searched on a property, a separate warrant needs to be obtained for the vehicle. And the warrant must be of reasonable inclusivity. (2) If these requirements are not met, then the judge will not grant the warrant. Courts use a reasonableness test when considering whether a search violates the federal Constitution. This reasonableness test preempts other state and federal laws. If a â€Å"no-knock† entry is unreasonable at the time police execute a search warrant, they must â€Å"knock and announce† their presence, even if they have a no-knock warrant. 4) This is where the Exclusionary Rule comes into play. The exclusionary rule prevents the government from using most evidence gathered in violation of the United States Constitution. It applies to evidence gained from an unreasonable search or seizure in violation of the Fourth Amendment. It is defined as a rule of evidence that disallows the use of illegally obtained evidence in criminal trials. (4) Warrants must be issued before authorities can search and seize property and if they do not obtain a warrant first they are violating a person’s Miranda Rights. Although in most cases a warrant is required, there are a few situations in which there are exceptions to needing probable cause for a warrant. A warrant is not needed is in a time of consent. If a police officer stops you and you consent to allowing him to search your car, a warrant is not needed. If anything illegal is found on you or on your property then those items can be confiscated and you can be arrested. Another time is when illegal items are in plain view of an officer during a traffic stop or during a routine police procedure. Items in plain view can be drugs, weapons, or stolen goods. However, plain view only comes into effect when the officer is lawfully on the premises. During a traffic stop, if a police officer arrests the driver of a vehicle, they are then allowed to search the car and its compartments for contraband and weapons without a search warrant. When a person is arrested in their house or their office building the officer is allowed to legally search the room that they arrested the suspect in and perform a protective sweep of the building to check if there are other people hiding in the building. And most importantly, a search can be conducted without a search warrant when police officers feel that the public is in danger during any emergency situations. (2) When driving onto a military base there is a clear sign that states the standing warrant that if you pass through the gates you are consenting to allowing the Military Police search your car if they feel the need to. And when you drive onto a base you are guaranteed to see at least one random car search every time. Not every situation calls for a warrant needed to search homes, papers, effects and persons with probable cause. Law enforcement is required to obtain a warrant issued by a magistrate or a judge in a court of law. If said warrant is not issued and authorities still search you, all evidence they find will be thrown out. However, there are certain terms in which a warrant is not required. The words of the Fourth Amendment give the people protection against unnecessary harassment by local, state and federal law enforcements.

The Role Of Intermediary Devices In Networks Information Technology Essay

The Role Of Intermediary Devices In Networks Information Technology Essay TCP/ IP model and OSI layers are the two network models used by the internet. In the OSI model, an Ethernet switch operates at the Data-Link layer to create a different collision domain for every single switch port. A multilayer switch though may work at more than one OSI layers, including physical, data link, network and even the transport layer. A router on the other hand is considered a layer 3- the Network layer of the TCP/IP model- device since it does most of its routing decisions according to information in the IP packet of layer 3. Role of Intermediary Devices in the network The switch, which is basically a modern and more efficient version of the outdated hub, is a network access device. The router is an internetworking device. They are both intermediary devices. The basic functionalities of the processes that run in them are to regenerate and re-transmit data, maintain information about the pathways that exist across the network and internet, inform other devices in case of errors and transmission failures, guide data along substitute pathways when there is a failure in the link, classify and direct messages according to Quality of Service (QoS) priorities and permit or deny data flow based on security settings. LANs AND WANs A Local Area Network (LAN) is a computer network which typically covers one geographical area, delivering services and applications to those within a mutual organizational structure. A switch is used to connect these computers. Switches lack the capability of connecting multiple networks or distributing an internet connection. A Wide Area Network (WAN) is a network of computers covering a broad area and is used in interconnecting two or multiple Local Area Networks. It is usually built using leased lines. A router connects two or more logical subnets and thus is usually connected to two or more LANs or WANs or also a LAN and its Internet Service Provider (ISP). Routers are also used to link segments of a LAN that has been sub-netted into smaller segments. Routers are located at gateways, the meeting point of two or more networks (Ilascu, 2007) Address Table Packet-switched computer networks employ a forwarding technique called bridging. Bridging is dependent on flooding and source address examination in received packet headers to establish the address location of unknown devices. Switches maintain a table of Ethernet MAC addresses referred to as a CAM Table also known as Bridge forwarding table using a method called Transparent Bridging involving learning, flooding, filtering, forwarding and aging. The switch records the source addresses in entries in the table, while destination addresses are looked up in the table and matched to the proper segment to send the frame. The show mac-address-table command can be used to show this table on a Cisco switch. Source route bridging is another form of bridging that was developed for token ring networks. Routers direct packets according to information stored in the IP routing table. A router looks inside each TCP/IP packet it has received to identify the IP addresses of the source and target, sear ches its own routing table for the best match between the destination IP address of the network and addresses in the routing table packet then forwards the packets as desired to ensure that data reaches its destination. The show ip route command can be used to show the table on a Cisco router. (Cisco, 2009) Security Switches and routers are often ignored as security devices because they were originally made to enhance network connectivity rather than network security. Consequently, they are conceptually less secure. An attack on the edge router can cut off the entire network from its users. Weak passwords, unneeded services, protocol and IOS vulnerabilities and IOS configuration errors can cause security breaches. Most routers nowadays have a hardware firewall integrated in their systems thus this has made routers an important component in fostering network security. There are several technical terms about switches and routers that one would encounter: Ports and interfaces A port is a point of physical access or physical interface between a circuit and a device or system at which signals are injected or extracted. It can also be a logical connection, identified by a protocol address in a packet header, associated with TCP or UDP service. The IP address and the port number identify a socket. An interface physically and logically interconnects two other devices or systems Broadcast, unicast and multicast Multicast is a transmission mode in which a signal or packet is sent to multiple devices or computers, but not all on a network, unicast is where a single packet or signal is sent to a single device and broadcast is where it is sent to all stations on a network in order to update the routing table. Gateway This is where one network meets another, for example where a LAN and a WAN are joined by a router. Protocols These are rules and conventions used to exchange information between computers or across computer internetworks. Their two major functions are handshaking and line discipline. Encapsulation and Decapsulation Different types of information are added as data from the Application layer passes down the protocol stack. A new header in each level and a new name is given to the data enclosed. Decapsulation is the reverse. As data goes up the protocol stack, the Data link layer takes it from the physical medium, does a Cyclic Redundancy Check, strips off the respective headers and the rest of the data is passed to an upper layer till it reaches the application layer. Packet switching LAN switches depend on packet-switching. A connection between two segments is established long enough to direct out the current packet. Inbound packets are stored in a temporary memory area, buffer; MAC address in the header is read and compared to those in the switchs lookup table.   An Ethernet frame comprises a normal packet as the payload of the frame, which has a special header including the MAC address information. Traffic-routing in a switch Three methods are used by packet-based switches for traffic-routing. As soon as the packet is detected by the switch, Cut-through switches read the MAC address. The 6 bytes that contain the address information are stored and instantly forwarding the packet to the destination node starts as the rest of the packet comes into the switch. In store-and-forward, the entire packet is saved by the switch, checked for CRC inaccuracies or any other problems before sending. The packet is discarded if it contains errors. The least common method is fragment-free. Its working is like that of cut-through but the first 64 bytes of the packet are stored before sending. This is because most errors and all collisions take place during the first 64 bytes of a packet. Switch configurations The physical design of LAN switches differ. Shared memory is one of the three common configurations in use. This brand of switch stores all entering packets in a common buffer memory shared by all switch ports (for input and output connections), subsequently sending them out through the correct port for the required destination node. In Matrix type of switch, there is an internal grid with input ports crossing output ports. Once a packet is identified on an input port, the MAC address is matched to the lookup table to get the suitable output port. A connection on the grid  where these two ports intersect is then made by the switch. The third is Bus architecture, where instead of a grid; an internal transmission  path (common bus) is shared by all ports using TDMA. There is a dedicated memory buffer for each port in a switch based on this configuration, with an ASIC to control the internal bus access. Router interfaces A router typically has multiple interfaces, as its main purpose is to interconnect several networks and send packets from one network to another. Every interface is a member or host belonging to a different IP network. The routing table comprises of network addresses for a routers own interfaces, which are directly connected networks, and remote networks. Though routers make their major forwarding decisions at the Network layer, router interfaces do this in Layers 1, 2, and 3. IP packets at layer 1 are encapsulated into data link frame at layer 2 and encoded into bits at physical Layer 1. Router interfaces participate in processes associated with their encapsulation at layer 2. A router Ethernet interface, for example, takes part in the ARP process like other same LAN hosts. Router interfaces may vary, but Serial and FastEthernet interfaces are common. Static and Dynamic Routes Static routes are easily and manually configured. However, in large networks the manual operation can be quite cumbersome. Static routes have a default administrative distance of 1. If theres not a more specific match in the routing table, the default route, 0.0.0.0 network address and 0.0.0.0 subnet mask, is used to forward the packet to another router. Dynamic routing protocols require less administrative overhead. They do discovery of remote networks, maintaining up-to-date routing information, choosing the best path to destination networks and have ability to find a new best path if the current is no longer available or if there is a topology change. Static routing is still used nowadays, more often than not, in combination with dynamic routing. Conclusion As introduction of more industrial devices which have built-in Ethernet capabilities continues, networks keep becoming more complex and get crowded with signal traffic. This increases the necessity for Ethernet switches and routers with advanced technology which limits collisions, control bandwidth and have ability to craft virtual local area networks. Companies like Cisco, HP and IBM are racing to produce devices based on the new Energy Efficient Ethernet Standard (IEEE 802.3az). The announcement of CGR 2010 and CGS 2520 router and switch products by Cisco Systems recently designed to aid utility companies in supplying power to homes and businesses under the Smart grid project, a conglomeration of existing and technologies under development, hoped to ameliorate aging US power grid in the near future. As internet speeds get faster, through copper and fiber, switches and routers must possess features of high capacity and expandability. HOW THE INTERNET WORKS (incl. IPv4 and IPv6) Internet protocol suite It refers to a model architecture which divides methods into one layered system of protocols commonly known as TCP/IP, the two most important protocols in it. It is composed of the Link layer, Internet, Transport and Application layers. The link layer provides basic connectivity between computer networking hardware and associated interface-interface messaging management. The Internet layer facilitates interconnectivity between networks and has the Internet Protocol defining IPv4 and IPv6 used to locate hosts on the network. Transport layer provides a framework to convey data between hosts with the help of protocols like TCP and UDP. Application layer deals with application-based interaction between communicating Internet hosts on a process-to-process level. The Domain Name System (DNS) This is the whole network of programs and databases that cooperate to translate hostnames to IP addresses. Internet hostnames are composed of parts separated by dots. A domain is a collection of machines that share a common name suffix. Domains can also live inside other domains. Each domain is defined by an authoritative name server that knows the IP addresses of the other machines in the domain. The primary name server may have backups in case it goes down. The name-servers do not have to know the locations of all the machines in other domains including their own sub-domains, just the location of name-servers. Each top-level domain server knows where the name-servers for the domains directly beneath it are. Classful and classless routing IPv4 addresses were initially allocated based on classes A, B, C, D. Classful routing utilizes routing protocols which do not send subnet mask information if there is a sent out route update . All network devices must use a similar subnet mask e.g. RIPv1. In classless routing, the network portion of the address is determined by the network subnet mask, also known as the network prefix, or prefix length In Classless routing, subnet mask information is sent out in the routing updates. It allows VLSM (Variable Length Subnet Masking) e.g. RIP V2 EIGRP OSPF. RIP V1 has no Support for VLSM and doesnt support discontigious networks. RIP v2, however, supports VLSM networks and discontigious networks through routers compliant with Classless-Inter Domain Routing, which reduce size of routing tables. Governance The internet is a globally distributed network made up of many voluntary interconnected autonomous networks. It runs without a central governing body. Nevertheless, to maintain interoperability, all technical and policy features of the underlying central infrastructure and the primary name spaces, that is, domain names, IP addresses, application port number and many other parameters are administered by a body called Internet Corporation for Assigned Names and Numbers (ICANN) in California. World Wide Web and the internet These two terms are often used daily without much distinction, yet have different meanings. The internet is made up of hardware and software infrastructure that ensure availability of connectivity between computers. The World Wide Web or just the web is one of the services transferred through the internet. It is a pool of interconnected documents and many other resources interconnected by hyperlinks and URLs. Technical terms related to the internet include: URLs It stands for Uniform Resource Locator and is used to uniquely identify each of the billions of web pages across the world and help one guide others to them. Internet Backbone The first high speed Tier 1 backbone was created by the NFS in 1987. Backbones are typically fiber optic trunk lines with multiple fiber optic cables to increase the capacity. Bandwidth This is the transmission capability of the lines that convey the Internets electronic traffic where a larger bandwidth transfers more data at a time. Lack of bandwidth can inflict severe restrictions on the quick information delivery by the internet. Peering This is where multiple ISPs are linked at peering points or Internet exchange points (IXs), permitting routing of data across each network, without transmission charges on one another for the data which would otherwise have gone through a third upstream ISP, attracting charges from the upstream ISP. Web hosting This is a form of internet hosting service that lets individuals and organizations make their own websites reachable through the World Wide Web. Web hosting companies offer space on a server they either own or have leased for use by their clients and furthermore provide internet connectivity usually in a data center. IPv4 The Internet Protocol enables internetworking and fundamentally creates the internet itself. IP Version 4 (IPv4) is the preliminary version on the initial generation of todays internet and is still dominantly in use. It was aimed to address up to 4.3 billion (109) internet hosts. IPv4 addresses were initially allocated based on classes. In the original specification of IPv4 (RFC 791) released in 1981, the authors established the classes to provide three different sizes of networks for large, medium and small organizations. As a result, class A, B and C addresses were defined with a specific format for the high order bits, which are the left-most bits in a 32-bit address. The remaining addresses were reserved for multicasting and future uses. However, IPv4 addresses are being exhausted due to the explosive growth of the internet, and the exhaustion is estimated to enter its final stage around 2011. (Microsoft Corporation, 2009) IPv6 The exhaustion led to development of IPv6 around mid-1990s, which provides massively larger addressing abilities and much more efficient routing of traffic. Presently, IPv6 is in commercial deployment phase across the world and internet address registries (RIRs) have started to urge all resource managers to organize rapid implementation and conversion. IPv6 is not interoperable with IPv4 as it basically creates a parallel form of the internet that IPv4 software cannot directly access. Software upgrades or translator facilities are thus essential for each networking device that requires communication on the IPV6 internet. While most recent computer operating systems have by now converted to function with both versions, network infrastructures still lag behind in this development. (Teare Diane, 2006) Client-Server Architecture A computer operates software known as the client and it interacts with another known as the server found at a remote computer. The client is typically a browser such as Mozilla Firefox or Internet Explorer. The server interacts with the browser using a set of guidelines called protocols. These protocols aid in the correct transfer of data via requests from a browser as the server responds. The World Wide Web brings the many protocols available on the Internet together so one can use HTTP, Telnet, FTP, Email etc. on one platform, the web browser. Inside the HTML page the web designer embeds the server-side language code. This code is handed to the suitable interpreter which processes these guidelines and generates the ultimate HTML displayed by the browser. Internet security Cryptographic methods and protocols that have been developed for securing communications on the Internet ensure cyber security. Protocols including SSL and TLS for web traffic, PGP for email, and IPsec for the network layer security have been developed to secure internet communications. Firewalls are used to control access between networks. They consist of gateways and filters which vary from one firewall to another and screen network traffic, blocking that which is dangerous or malicious. Antiviruses are used to protect networks and devices from computer viruses, malware, Trojan horses, spyware, worms and botnets. Conclusion Since its conception in 1969, internet has evolved more than anything else to react positively to new requirements. With faster speeds now, internet is used in banking, gaming, advertising, social networking like Facebook and almost everything else. Shaping the future of internet, CSS3, Fonts as a Service such as Typekit that cater to web browsers that support the font-face rule already, and HTML5 are providing web designers the creative liberty that they have been craving for a long time. Yet new ideas and technologies bring new challenges. Many feel a clean slate approach is the one sure way of correctly addressing security, mobility and further challenges that have arose since 1969. Researchers believe its time to reconsider the Internets underlying architecture, a change that might mean getting to replace networking equipment and modifying computer software to channel future traffic over the existing pipes better. Within a decade, the National Science Foundation (NSF) funded GENI and European Union backed Future Internet Research and Experimentation (FIRE) research programs would be making a considerable change of the internet. (JESDANUN, 2007)

The Importance of Wearing a Seatbelt Essay -- Argumentative Safety Dri

The Importance of Wearing a Seatbelt We have all heard the excuses before, "It's uncomfortable, I'm only going around the corner", I'd rather be thrown out of a car than be stuck in a seatbelt," and my favorite, "I'm a good driver I don't need to wear one." Well you may be a good driver but there are situations beyond your control such as bad weather, road conditions and not to mention other drivers that can affect your safety. Seat belts can mean the difference between life and death in an auto accident. Wearing a seat belt every time you enter a vehicle is not only the smart thing to do it is the right thing because it saves lives, it's the law and it will save you money. Car accidents are the leading cause of death for people under the age of 35. Wearing a seat belt can prevent death in about half of these accidents. Did you know that every 15 seconds someone is injured in an automobile accident if they are not buckled up, or that every 13 minutes someone is killed in a crash. Failure to wear a seat belt contributes to more fatalities than any other single traffic safety related behavior. According to the National Highway Traffic and Safety Administration seatbelts saved nearly 12,000 lives in the United States in the year 2000. The NHTSA estimates that more than 9,000 U.S. car accident fatalities in 2000 would have been avoided if the victims had been wearing seatbelts. Sixty three percent of the people killed in accidents were not wearing seat belts. The NHTSA a...

Charles Dickens’ live Essay

Charles Dickens’ highly reputable and famous book, Great Expectations has been one of the most dominating, important and effective novels he has written. It originally emerged in a serialised form in ‘All The Year Round’ (a weekly journal conducted by Charles Dickens) in 1860 -1861 and is, to this day and age, thought to be one of his paramount novels. When the book was published, critics were instantaneous to give diverse and mixed reviews towards the book, disliking the exaggeration of both the characters and plot Charles Dickens had carefully formulated. Although the critics were assorted in their reviews, the readers were genuinely ebullient towards Great Expectations that the 1861 edition enforced five printings. Great Expectations was published during the Victorian era which also was the time in which Charles Dickens’ lived. The Victorian era had a very high mortality rate due to children catching cholera or tuberculosis, which lead to their deaths. Children had strenuous and dejected childhoods, if they were lucky enough to survive in to adulthood; because families did not have enough money children would work to meet financial satisfaction. They were employed in difficult positions, commonly in factories or jobs people would not usually do, with long working hours lasting eight to twelve hours a day and generally six days a week. By the 1830’s certain charities and associations approached the problem and helped children and their families by giving food and clothes. Ensuing the 1840’s, school was an obligation and children stopped working to go to school and to get an education. Charles Dickens’ family did not prosper in wealth, money was a concerning subject in the family. The large family’s needs and living expenses were too much for John Dickens (Charles Dickens’ father) salary that when Charles Dickens was four months the family had to move to a smaller home to save money. Charles Dickens wanted to become a gentleman (an educated man), although it seemed unlikely when John Dickens was arrested and sent to jail due to failure of paying debts. In order to pay off the debt Charles Dickens was sent to a shoe-polish factory. Charles did not have a happy childhood, which I think is reflected in some of his books like Great Expectations. This brings me to the young boy Phillip Pirrip, also known as Pip, the protagonist of the story. I am going to be writing about how Dickens creates sympathy for Pip. Pip never seems to attain his dreams for a more improved life. At the very beginning of the book, we meet Pip and we find out that he will be narrating this story, the book is his story and is told in his words. Pip’s narration, straightaway, brings about his childhood problems which creates sympathy for him. Pip is first introduced in a graveyard. The setting of a graveyard seems very sombre, dark and upsetting. ‘The marshes were just a long black horizontal line then, as I stopped to look after him; and the river was just another horizontal line, not nearly so broad nor yet so black; and the sky was just a row of long angry red lines and dense black lines intermixed.’ Darkness and blood is suggested by the imagery of the landscape of the marshes with black and red lines. It does not give a blissful feeling to us either. Pip talks about his deceased parents, he is an orphan and this makes us feel pity for him. He seemed to be a very innocent child, this is reflected through the inscription on his parent’s graves. Pip has memorised these inscriptions and he has also created an image of his deceased parents and siblings which further tell us that he is an innocent child, as most children have great imaginations compared to adults. We see the advancement of Pip’s life when he meets with an escaped convict, who escaped from hulks (prison ships that transport criminals to Australia), who is later to be revealed as Abel Magwitch. Pip seems to treat the runaway convict with kindness through fear of the convict. ‘After each question he tilted me over a little more, so as to give me a greater sense of helplessness and danger.’ This quote of Pip’s narration, made me feel sorry for him because he is being threatened through fear and you cannot help but feel as if Pip is in grave danger now that he has associated with such a threatening convict. ‘I was dreadfully frightened, and so giddy that I clung to him with both hands.’ Pip is being bullied by Abel Magwitch, it makes us feel compassion for Pip, it also makes us think Pip is so helpless. His violent sister, who always reminds him how grateful he should be for her bringing him up, and her husband, the ever so friendly blacksmith Joe, who is like a brother to Pip, both look after Pip. â€Å"†¦I supposed that both Joe Gargery and I were brought up by hand.† this quote means both Pip and Joe were beaten by Pip’s sister. Dickens makes us feel sorry for Pip in this quote due to Pip’s treatment from his sister’s fierce temperament as no one would like to be beaten. Irony is used when the stick used to beat Pip is referred to as the ‘Tickler’. Tickler is the cane with which Mrs. Gargery hits Pip. The mannerism in which Mrs. Gargery butters the bread for Pip and Joe is ‘†¦trenchant†¦Ã¢â‚¬â„¢, she has a forceful and vigorous way of buttering. Her apron is coarse, full of needles and is tough. She wears this apron as a reminder to Joe and Pip meaning that she is looking after them. ‘† I tell you what, young fellow,† said she, â€Å"I didn’t bring you up by hand to badger people’s lives out. It would be blame to me, and not praise, if I had. People are put in the Hulks because they murder, and because they rob, and forge, and do all sorts of bad; and they always begin by asking questions. Now you get along to bed!† ‘ To keep Pip well behaved, silent and grateful, Mrs. Gargery threatens, punishes and accuses Pip of ingratitude. Pip himself feels an enormous amount of guilt for his innocent actions, like asking some questions, which have been unfairly warped to seem as if Pip was doing a bad thing. The guilt Pip feels is unprincipled. Although, Pip is not only treated this way by Mrs. Gargery, he is also treated unethically by Mr. Pumblechook, Mr. Wopsle and the Hubbles.

Discuss Moral Values

Societies have ideally tried to uphold higher ethical standards and moral values as the code of conduct for all members. Individuals try to behave according to such standards but in reality what is construed as moral or immoral are generally relative to the values adhered to by the individual (Fisher, 2005). If the person values money and wealth, then being unscrupulous in doing business to gain more profits will not be immoral. On the other hand if the individual values justice and fairness, then his/her behavior would naturally be in accordance with such values ands is expected to be morally upright.In the corporate world there is more room for less moral restraints and unethical behavior. Corporations promote competitiveness and reward those who are able to close the biggest deal or to get the largest customer or the greatest profit which means that individuals will likely pursue these goals without any qualms of whether it is moral or not. For example, the corporate scandals in t he stock exchange was said to have been done to drive the stock price upwards falsely even if it meant cheating the shareholders of their money.It is immoral to cheat or to take advantage of other people but for those in the corporate world, it is the usual way of doing business. Some corporations are so competitive that even employees themselves try to outsmart each other and get on top, even if it meant backstabbing, falsely accusing others or even claiming credit for other people’s work. However, not all companies are run this way, some try to be just and honest, but if the organization does not promote a culture of positive moral values then their employees would really not be required to behave as such.

Process Of International Convergence Of Accounting Standards Accounting Essay

Globalization may hold started 1000s of old ages ago with the long distance trade that connected Central Asia, China and Europe yet we can safely reason the magnitude of the trade and impact so can non be compared with what we are witnessing today. At the really nucleus of trade prevarications accounting which is said to be the ‘language of concern ‘ . With the convergence of telecommunications and information engineering, and the now ubiquitousness of the cyberspace this paper seeks to understand one of the few staying barriers to ‘full ‘ globalisation. Businesss need a unvarying manner through which they can carry on, step and unwrap their minutess so that they can be understood by any interested party around the universe. This is where the importance of holding a consonant international accounting criterion is realized. This paper looks at the construct and development procedure of international convergence of accounting criterions while it besides seeks to convey out the major unfavorable judgments / factors that could be said to be impeding the advancement towards holding harmonized international accounting criterions. The paper besides highlights both statements for and against convergence of international accounting criterions. Finally possible attacks that could be applied to aide in the hastening and/ or distributing the ‘gospel ‘ for harmonisation of the international accounting criterions are outlined in the recommendations subdivision. The paper ends with a strong pro- harmonisation decision.IntroductionGlobalization is the procedure of integrating and interaction of people, administrations and authoritiess of different states. It is driven by investing, international trade and supported by information engineering. The effects of globalisation are manifested through the alterations in people ‘s civilizations, prosperity and economic development, alterations in political systems, societies and besides alterat ions in the environment. With globalisation we have witnessed an increasing volume of trade in goods and services and capital flows as foreign direct investings ( Levin Institute para1 ) . As transnational companies, persons and authoritiess seek to increase their wealth through designation of feasible investing chances around the Earth, the demand for developing tools, techniques or methods that will help in doing accurate determinations has arisen. Accounting is the linguistic communication of concern. It is used to pass on the being and development of a concern ‘ fiscal state of affairs and the public presentation of its economic entities. Fiscal information is a linguistic communication signifier, hence if we are to utilize it to do determinations on investing or taking up recognition it should non merely be apprehensible but besides be comparable. Due to the rise of new concern factors, such as the international pecuniary system and the planetary economic system, concerns need a unvarying manner through which they can carry on, step and unwrap their minutess so that they are apprehensible by any interested party around the universe ( Diaconu 1-2 ) . In brief what we are stating is that for one to accurately compare the public presentation of two concerns located in different parts of the universe 1 would happen it much simpler if the two organisations that he was comparing used a similar accounting system for their analysis. There has been some attempt for sometime now to come up with a consonant international accounting criterion. Soon, the two major accounting criterions that are in usage are the International Financial Reporting Standards ( IFRS ) and the United States ‘ By and large Accepted Accounting Principles ( GAAP ) . The IFRS are issued by the International Accounting Standards Board ( IASB ) and are presently in usage in about 100 states ( including the European Union, Australia, South Africa etc ) . Whereas there are many states that abide by International Financial Reporting Standards, there are many more that do non stay by it. The two noteworthy states that do non follow the IFRS are the Canadian Accounting Standards Board ( AcSB ) and the US Financial Accounting Standards Board ( FASB ) and. The IASB which is mandated with the end of making planetary criterions that are of high-quality, apprehensible, crystalline and enforceable via the International Financial Reporting Standards ( IFRS ) comprises of a 14 – member commission, from nine different countries.A On the other manus, the Generally Accepted Accounting Principles ( GAAP ) represents a varied group of techniques used to treat, fix and present public accounting information. GAAP is general in its methods and it is this generalization that makes it suited for version by many different types of industries. This is why many industries in the US are urged to detect GAAP rules. The Financial Accounting Standards Board ( FASB ) is the organisation granted authorization by the US Securities and Exchange Commission ( SEC ) to set up the by and large accepted accounting rules. A GAAP ‘s nucleus rules include consistence, comparison, dependability and relevancy. United States companies and foreign subordinates of US multinationals use the US GAAP while their European Union opposite numbers and their foreign subordinates use IFRS. Due to the international political relations that belies the full IAS harmonisation attempt, most stakeholders in capital markets are forcing for the thought of an international convergence between the IFRS and U.S. GAAP as the best solution ( Diaconu 1 ) . International harmonisation of accounting criterions has been defined as the effort to convey together different accounting systems. Samuels and Piper view it as the procedure for bring forthing a interactive consequence through the combine and blending of assorted patterns into an orderly construction ( 56 ) . Harmonization is perfectly necessary because national criterions of fiscal statements are virtually useless in today ‘s universe. Fiscal markets in states where there is more ordinance are threatened with a loss of market portion while transnational corporations must come up with multiple studies for different states where they operate in ( Nobes and Parker 19 ) . Iqbal, Melcher and Elmallah claim that there is a demand for the convergence of accounting criterions for the interest of the foreign investor who requires aid in understanding the fiscal paperss of the companies in other states where they may wish to put their financess. Prior research on harmonisation of accounting criterions may be described as being either empirical or qualitative. Qualitative research has typically looked at the sensed advantages of convergence and its impact on standard compositors. Empirical research on the other manus, turn toing international harmonisation of accounting criterions follows two major attacks, de jure and de facto harmonisation. De jure harmonisation involves analyzing of accounting criterions and other ordinance while de facto harmonisation entails the analysis of corporate accounting patterns within a given regulative model. Harmonization is a â€Å" moving mark † and more recent studies by international accounting houses have been used to set up the extent of de jure harmonisation. De facto harmonisation is a examination of fiscal coverage patterns.The Concept and Development Process of International Convergence of Accounting StandardsIn 1973, the International Accounting Standards Committee ( IASC ) was founded to develop planetary accounting criterions. In April 2001 the IASC was reconstituted into the International Accounting Standards Board ( IASB ) which officially proposed a â€Å" Convergence † construct. Convergence targeted doing the same economic minutess but in different planetary legal powers to be utilizing the same accounting attack. Moussa outlines the development procedure of international convergence of accounting criterions as follows: First: Convergence represents advancement through consisting the demands of incorporating international economic systems and sets the way for future development. Nevertheless, convergence requires great attempt if it is to be achieved ( Moussa 89 ) . Second: Convergence does non equal identity. One needs to understand that states have different regulative constructions ; they have dissimilar economic environments, cultural doctrines, and even differ on the quality of comptrollers they possess. Users of accounting information are besides non likewise ( Moussa 89 ) . Third: Convergence is a procedure. It is a procedure because in the universe there are ever new issues originating which require the states to actively and continuously innovate new mechanisms to make constructions which meet such demands as they come up. It is merely through this that states can accomplish equitability, sovereignty, international efficiency and development of planetary diverseness ( Moussa 89 ) . Fourth: Convergence means interaction between different states, between single states and the IASB, and between the IASB and regional professional accounting organic structures. There is a demand for sustained communicating to larn from each other and to obtain common acknowledgment from each other ( Moussa 89 ) . Moussa farther lineations three phases of international convergence of accounting criterions as illustrated below: International Comparison refers to a comparing among different states accounting criterions. Through international comparing the differences and similarities among different national accounting systems are revealed. From such disclosures it becomes possible to supply conditions for the international convergence of accounting criterions. International Harmonization is the international dimension of economic development that promotes international harmonisation of accounting. International Convergence is the concluding phase for the coveted planetary convergence of accounting criterions. International convergence is being driven by the two phases listed above, international comparing and international harmonisation, and economic globalisation. The purpose is to finally stop up with planetary common accounting criterions developed through such a dynamic procedure as the one outlined above ( 90 ) .Issues environing the development of consonant international accounting criterions ( IAS )Historically, the US, Europe, the UK and Latin American theoretical accounts have been the four major accounting criterions theoretical accounts in usage within the industrialised states: . The International Accounting Standards Committee ( IASC ) took the lead with respects to the standardisation of these theoretical accounts. In 1973 the UK, the US and Canada embarked on a procedure geared toward making harmonized international accounting criterions. The International Accounting Standards Committee ( IASC ) was subsequently formed and it presently has representatives from accounting organic structures in 106 states. By 1991 there had been 31 criterions issued ( Lochner, Jr. 108 ) . Fleming says that for convergence of international accounting criterions to happen the undertaking must get down with coming up with criterions for the coverage attacks required by the different national securities regulators ( 101 ) . In April 2001 the IASC was reconstituted as the International Accounting Standards Board ( IASB ) which officially proposed the ‘convergence ‘ construct. In lesser-developed states, the International Monetary Fund ( IMF ) has aided in the standardisation attempt through their aid to authoritiess with respects to their fiscal direction processs, through accountant instruction plans and by advancing the constitution of regional accounting associations ( Fleming 102-103 ) . A cardinal first measure to deriving an international understanding on the definition of fiscal statement points would be for the international industry to put political force per unit area on securities regulators. Second, practising comptrollers and the course of study of concern school accounting plans would necessitate to rapidly follow these international criterions. Third, authorities fiscal coverage criterions need to be made to suit in with international exchange rate coordination such as those developed by the African and Asian Development Banks, the G7 states, the International Monetary Fund and the Organization for Economic Coordination and Development ( OECD ) . Finally, the accounting organic structures in less developed states need to be reassured to follow these harmonized international accounting criterions in alternatively of burthening themselves with the immense disbursal of making domestic accounting criterions ( Weber 67 ) . There is no denying that the procedure of coming up with internationally harmonized accounting criterions is a political procedure for illustration the FASB criterions are the consequence of complex political dialogues and procedures. The truth of the affair is that those with political power do hold vested involvements in domestic criterions. Again, each state has its ain accounting policy processes which necessitate the demand for tonss of dialogue for any state seeking to equilibrate its legal sovereignty with international cooperation. Lochner, Jr. says that the tendency in international cooperation has been toward bilateral and trade-block understandings for illustration the convergence of European Union ‘s ( EU ) accounting criterions which is a trade-block ( 108 ) . The issue of extra-territoriality makes it hard to implement international jurisprudence therefore national authoritiess would necessitate to spearhead and implement international accounting criterions ( IAS ) harmonisation. By and large, contracts between states tend to be more enforceable than contracts between citizens of different states. A common statement frequently raised against the convergence of international accounting criterions ( IAS ) has been that the costs of development and acceptance of IAS criterions would far surpass its benefits. However, Goeltz believes that the manner has already been laid out by the international capital markets. These marketplaces / Bourses have quickly acknowledged the being of a planetary market to the extent that to authorise investors with the information they need to do sound investing determinations, they have gone in front to hold some gloss to convergence in the accounting criterions that they employ ( 86 ) . In instances where authoritiess seek to privatise some of the industries they have been engaged in international accounting criterions could be adapted to so that private investors from anyplace in the universe would be able to expeditiously measure these concerns based on their fiscal records. Developing states have become cardinal beginnings of comparative advantage in the planetary economic development particularly when we look at of import factors of production such as natural stuffs and labour. Therefore we can non disregard the importance of including developing states within the model for harmonising IAS. Having harmonized international accounting criterions will be utile when we need to mensurate the value of these developing states ‘ assets in the universe market. Besides, in order to help in the enterprises of inter-governmental economic development cooperation between states authoritiess ‘ accounting demands to be standardized ( Weber 68 ) . Again, we need to observe that developing and developing states view convergence of international accounting criterions as a gambit by the economically superior states to enforce criterions on them. Another unfavorable judgment points to the really nature of accounting. Accounting is a flexible pattern that is it can be modified to accommodate a assortment of state of affairss. The statement here is that if accounting criterions are harmonized it would lose its flexibleness. The job would be whether the internationally set criterions would be able to fit the broad scope of phases of economic development, national fortunes and legal systems. A inquiry on quality may originate in fortunes where the International Accounting Standards Board ( IASB ) , the organisation with the authorization of coming up with a consonant IAS, find it hard to hold consentaneous understanding on some of the accounting criterions. The belief is that IASB would be forced to do via medias so that the international accounting criterions it has come up with are accepted globally. These could connote that the criterions will be permissive and unequal. Nobes and Parker suggest that companies would hold to edify their investors about possible inauspicious effects that this convergence of international accounting criterions could hold on the net incomes and liabilities they get to describe. They are of the position that harmonisation of IAS could shoot volatility into the balance sheets of some transnational corporations. This could be unsafe to these companies as their net incomes may be lowered ( 77 ) .Advantages of holding a consonant international accounting criterion ( IAS )The grandest benefit that would flux from convergence of IAS would be the easiness of comparing international fiscal information. This relaxation of comparings would extinguish one of the biggest hindrances to the flow of international investing that is it will decrease the current scruples on the dependability of fiscal statements from ‘foreign ‘ states. Harmonization of IAS would salvage clip and money. Presently, to follow with the different national Torahs or pattern of different states so much clip and money is spent to roll up fiscal information in the cases where more than one set of studies is demanded. Choi, Frost and Meek claim that harmonisation will raise the accounting criterions throughout the universe to the highest possible degree because it will be less hard to look into for consistence with local societal, legal and economic conditions ( 34 ) . This would be particularly good to international accounting houses with clients of houses, and whose operations consist of at least one foreign subordinate because they will be able to make comparings without excess digests. Nobes and Parker write that states which lack equal statute criterions of accounting and scrutinizing would besides stand to profit from the convergence of international accounting criterions ( 38 ) . Another benefit that International Accounting houses could obtain with respects to the harmonisation of accounting patterns will be the decreased disbursals that they normally incur for motion of staff across national boundaries. This is because they would hold eliminated staff preparation costs and cost-of-time incurred on larning different accounting systems. Having a consonant IAS lessens the undertaking for fiscal analysts, investors, and foreign loaners who will so be in a better place to grok the fiscal statements of foreign companies. Samuels and Piper position this as a encouragement with respects to doing it easier to raise foreign capital ( 56 ) . In add-on to that, the fiscal analysts, investors, and foreign loaners would besides be able to compare the different investing chances as they seek to do consistent, sound and more accurate investing determinations. National revenue enhancement governments are besides bound to profit from holding a standardised accounting system because they would be able to calculate net income based on matching accounting rules and patterns. O'Malley ( 1993 ) adds that the being of international accounting and revelation criterions would do the procedure of carry oning operational and competitory analyses needed to carry on concerns across the Earth simpler. In add-on to this, fiscal executives will besides happen it better for them to pull off cardinal relationships with providers, clients and others. Finally, those who stand to profit the most out of the convergence of international accounting criterions would be the Multi-national companies. This is because it would so be faster and less resource demanding to pass on fiscal information within their regional, national and international concerns.The disadvantages of holding a consonant IowaNobes and Parker outlines the most cardinal obstructions to harmonisation as being three, viz. : the economic and political systems differences among states ; some states lack strong professional accounting organic structures ; and the prevailing differences of the current accounting criterions in different states ( 25 ) . Even in instances where the figures for say a concern are generated utilizing the same international accounting rules, states would still exhibit significant differences, economic and/or cultural, that would prevent simple readings. Accounting criterions are a contemplation of a given society ‘s demands and positions for illustration the Gallic Commercial Code is much more compliance-oriented than the U.S. or British accounting regulations, which strongly convey the constructs of equity and substance over signifier ( Diaconu 6 ) . Saudagaran points out that patriotism is besides another major menace to harmonisation. He argues that states are wont to be wary of yielding control of their accounting ordinance to foreigners at the slightest perceptual experience that it will be replacing its ain accounting ordinances with those of another state ( 1-7 ) . Another disadvantage of holding a consonant IAS is that all the authoritiess of these different states will hold to keenly organize their accounting policies with criterions and processs predominating in other states. This is an excess load in the sense that authoritiess may be required to put up organisations to make these coordination activities. Diaconu besides tells us that while convergence may be taking topographic point, authoritiess must happen ways to cut down negative influences from abroad from pervading their criterions while seeking ways to maximise on absorbing the positive influences coming from abroad ( 5 ) . States in the universe have different users who have different demands. For illustration a state that largely lends to other states has dissimilar demands to a state that borrows or owes. This implies that the consonant IAS that could be proposed could be excessively complex for one state or excessively simple for another, depending on the alone demands of their industries, authoritiess and investors. A perfect illustration for such a quandary state of affairs could be the magnitude of divergency between the demands of smaller concern entities and the demands of big multinationals in developing states. A factor that the consonant international accounting criterion will necessitate to see is the different degrees of edification, human resource and influence among different national accounting professionals. The IAS could stop up being excessively sophisticated for certain states particularly in the underdeveloped universe.RecommendationsInternational organic structures must make more to advance international convergence of accounting criterions. International organisations such as the World Trade Organization, the IMF, G7 and the World Bank are progressively playing bigger functions with the increasing volume of planetary trade. They are besides holding more influence over their rank which they could utilize to advance harmonisation of IAS. Multinational corporations need to show leading. The rapid addition in economic globalisation has led to mushrooming of multinationals. These transnational corporations due to their monolithic turnovers and net incomes are able to act upon determination shapers and policy shapers. By showing leading through recommending for usage of and practically utilizing harmonized accounting criterions would better the thrust towards credence of convergence of international accounting criterions. Leading concern schools that produce the bulk of the universe ‘s concern leaders besides have an of import function to play. They should be encouraged to offer classs that are biased towards usage of accounting criterions geared towards convergence. If the immature MBAs are encouraged to follow the consonant international accounting criterion ( IAS ) way so we would anticipate minimum opposition towards this enterprise in the hereafter. Communication may be good therefore far but we still need to set more accent on communicating and interaction between different states, between states and professional umbrella accounting organic structures and between states and the International Accounting Standards Board ( IASB ) . Irvine and Lucas recommend that for developing states and emerging economic systems appropriate regulative systems will necessitate to be developed so as to get the better of some of their cultural issues. They argue that the proposed harmonized IAS is brooding of western-oriented accounting criterions, regulative substructure and civilization ( 2 ) . Therefore other than merely proclaiming the benefits to be accrued with the acceptance of IFRS the development states and emerging economic systems will necessitate to be convinced to purchase into the thought.DecisionHarmonized international accounting criterions ( IAS ) are an indispensable constituent of the quickly globalized economic system. This matching of accounting criterions will add additions to the universe economic system through the proviso of more ‘perfect ‘ information, facilitation of international minutess and minimising exchange costs. Through a consonant IAS the universe ‘s economic policy think arm ored combat vehicles and policy shapers would be availed with standardised information that would be good in determination devising. Furthermore, a harmonisation of international accounting policy would assist make a flat playing field in the universe, for case regulators would be having the same information and therefore doing the rating procedure closer to the ideal state of affairs. In fact, we could boldly asseverate that with international accounting criterions ( IAS ) harmonized, the universe ‘s resources will be better utilised. However we can non minimize the unfavorable judgments and disadvantages that we have mentioned in this paper. Information communicating engineering and telecommunications convergence has quickly provided us with the tools necessary to do international accounting criterions convergence a possibility to be aimed at. All said, the benefits for holding a standardised IAS do outweigh the demerits.