My Experience with Technology Free Essays

I have never truly considered the amount I depend of innovation. We got our first family PC when I was around 9 years of age. At the time my sibling was a PC nerd (despite everything is) and he would go purchase the PC books that had programs in them where you needed to type everything out to get a game on the PC to play. We will compose a custom paper test on My Experience with Technology or on the other hand any comparative point just for you Request Now So when I would help or when he was showing me, we would blend a portion of the projects up and check whether we could concoct anything. At that point it was to BBS’. That opened an entirely different world! We could meet individuals online without really meeting them. Presently its turning out to be increasingly more complexed.. Presently there is such a large number of projects out there it’s difficult to keep up. I have shown myself pretty much all that I do on the PC. I know Microsoft Word, Windows, Adobe peruser and those are only the ones I can recall spur of the moment.. I am quite happy with learning new projects and anticipate it. As of now the just a single I can think about that my ruin me is Excel. Since I have just utilized it once I am not 100% alright with it yet. However, I will be when this class is finished. While I filled in as a director at a pet store we utilized a program called Campbell, it would monitor the representatives hours, what we sold in the store and everything in the middle. While I was at Staples I was learning a wide range of projects and applications. As of now the main thing that strikes a chord that I would have a worry about would be not having the option to pose an inquiry and finding a solution immediately. I anticipate this class and learning new applications that I can use on the PC. The most effective method to refer to My Experience with Technology, Papers

Abstracts For Research Papers

Abstracts For Research PapersHave you ever tried to write an abstract for a research paper? A recent study by the Academy of Management Journal suggests that students struggling with this writing should consider abandoning the effort and instead concentrate on improving their level of comprehension. It is a good idea to start teaching students how to write an abstract for a research paper before they get started in order to avoid getting frustrated.Abstracts are the first part of a research paper, and it is here where students can best express their needs and desires for a project. Writing an abstract for a research paper will help them express what they have learned through the research. However, students may not be familiar with writing and grammar, so it is important that they start with an introduction to help them build their confidence with a writing style that will appeal to their audience. Here are some tips for creating an abstract for a research paper.Start by defining your school. This will give students a good starting point for what to include in their abstract. A general idea about your school will help students understand what they need to discuss when writing their abstract. Include the name of your school, your student body, and your principal. These things will allow students to fill in the blanks as they go along.Next, consider creating a story for your abstract. If you don't know how to write an abstract, you can always ask a tutor, or read a book. When reading a book, keep a journal that has information about yourself, such as the student body's most popular sport, or the number of family members who live in the same house.Decide what kind of information you want to include in your abstract, and then choose a specific field in which to place your piece. For example, if you want to tell students about the research being done at your school, think about something that interests you about the subject. Write down what you find interesting, or a key element that can help students understand your research more. You can include these things in your abstract for a research paper. For example, a particular research topic, the cost of doctor visits, or other facts.Decide where you want to end your abstract, and also consider the time frame you want it to address. It is important to get started early in the semester so that you can be sure that you can make your deadline. Many schools have deadlines that are only for one or two weeks, so be sure to have enough time to write the whole thing. Consider whether it is possible to write the whole thing during that period, or if it is better to wait until after the deadline.Finally, think about what will be an important element in your abstract. Students often struggle to find a single aspect that will stand out in their article. Many teachers and professors encourage students to include such an element, but they aren't always helpful in helping students to come up with an idea. Take a look at what can be included as an important element in your abstract, and if it isn't available already, think about finding it on your own.An abstract for a research paper is a writing exercise, and it can help students express their interests in a particular topic. It is a way for students to express themselves, and if you can provide them with the ideas they need to do this, it will be well worth your time. Take the time to consider what kind of ideas you want to include, and be sure to consider your writing style.

Blog Archive MBA News Poets Quants Praises Wharton Mock Interview Service

Blog Archive MBA News Poets Quants Praises Wharton Mock Interview Service Ever since the University of Pennsylvania’s Wharton School  introduced a new team-based discussion component to its MBA admissions process, many applicants have been uncertain about what to expect should they have the opportunity to interview at the school. This week, Poets Quants featured mbaMission’s offerings  in its examination of options for candidates hoping to assuage their anxieties about this stressful element of the application process. mbaMission gives applicants the opportunity to participate anonymously with three to five others in a simulation moderated by two of our professional MBA admissions consultants. All participants then get individualized feedback on their performance. mbaMission’s own Angela Guido is quoted in the article, showcasing the value that clients have found in being able to run through a practice discussion: “Across the board, people have said it boosted my confidence and comfort in the real thing. A lot of people have also told us that what it helped them to do is think about their role in the group so that they went in with at least a few ideas of how they would orient themselves to the group. It’s not about the information. It’s about how they communicate their ideas and what happens in the 39 minutes after the introduction when they are thrown in the deep water and have to swim. Having a plan of how to help move the groups forward while not stepping on people’s toes gave them a greater sense of security.” To learn more or sign up, visit our Wharton Team-Based Discussion Simulation page. Share ThisTweet News University of Pennsylvania (Wharton)

The And Succession Management Processes Include...

Talent Management9 and Succession Planning.10 Talent management processes include attracting, developing, and retaining the individuals who have potential for success in organizations. It includes actions taken to manage the development of those individuals to ensure their competitiveness for future opportunities. An organization’s ability to attract, develop, promote, and retain diverse talent happens through proactive measures. Succession planning includes managing the development of employees to enhance skill levels and support continued preparation for advancement to key positions.11 Introduction There are numerous ways in which various individuals have defined diversity. Definitions of the term range from narrow to very broad. Narrow definitions tend to reflect Equal Employment Opportunity (EEO) law and define diversity in terms of race, gender, ethnicity, age, national origin, religion and disability (Wheeler, 1994). Broader and more inclusive definitions may also include sexual/affectional orientation; values; personality characteristics; education; language; physical appearance; marital status; lifestyle; beliefs; and background characteristics such as geographic origin, tenure with the organization, economic status, and other ways in which we differ (Carr, 1993; Hayles Russell, 1997; Triandis, 1994). More precisely, diversity refers to the presence of differing cultures; languages; ethnicity; races; sexual orientations; religious sects; abilities;Show MoreRelatedEffective Organizational Support For Professional Advancement1279 Words   |  6 PagesDeveloping a transpar ent organizational commitment to succession planning creates an opportunistic culture encouraging professional development and increasing opportunities for high-potential employees (Bolton Roy, 2004; Rothwell, 2010; Swan Moye, 2009). Transparent organizational support for professional advancement has the potential to boost morale and improve nursing retention (Coonan, 2005). Succession planning efforts at the nurse manager level provide staff nurses an opportunity to exploreRead MoreEssay about In Pursuit of Talent Management1582 Words   |  7 PagesHuman capital is defined as â€Å"the collective value of the capabilities, knowledge, skills, life experiences and motivation of an organizational workforce† (Mathis Jackson, 2011). Every individual person has different characteristics and traits that can be brought to the organization. It does not matter if they have been with the company for 20 years or just graduating from college and beginning their careers. The key is to find the strengths and weaknesses of each person and capitalize on them. ThisRead MoreHR and the Competiton for Talent Essay1574 Words   |  7 Pagesalso scarce. War for talent, a term coined by Steven Hankin of McKinsey Company, refers to the competitive landscape of talent management of skilled and valuable employees. Talent management is defined as â€Å"the implementation of integrated strategies or systems designed to increase workplace productivity by developing improved processes for attracting, developing, retaining and utilizing people with the required skills and aptitude to meet current and future business needs† (Lockwood, 2006). This paperRead MoreAssignment 4: Southern Company Case Study Essay1647 Words   |  7 PagesAssignment 4: Southern Company Case Study XXX XXXXX Professor XXXX XXXXX HRM 532 – Talent Management May 27, 2012 Abstract Southern Company is an electric utility company headquartered in Atlanta, GA. The company owns electric utilities in Alabama, Florida, Georgia, and Mississippi and services roughly 4.4 million customers. Southern Company also provides fiber optics and wireless communications. Southern Company brands are known for excellent customer service, high reliabilityRead MoreLeading and Managing People3567 Words   |  15 Pages1.0 Introduction It is the intention of this paper to critically analyse the effects of Human Resource Management (HRM) intervention policies in the areas of recruitment, retention and career development of an organisation’s human resources. The nature and intention of the psychological contract which is of prime importance in the recruitment, retention and career development will be discussed. It will also be demonstrated that continued intervention and interaction of HRM will contribute to theRead MoreEssay Assignments # 5 Sustainable Talent Management5457 Words   |  22 PagesAssignments # 5 Sustainable Talent Management Utilizing Talent Management Strategy in Mind from Assignment 3 write a paper responding to five statements. Julian Phillips March 18, 2012 Human Resource Information Systems (HRIS)-HRM 532 Dr. Zelphia A. Brown, SPHR, Instructor Sustainable Talent Management Utilizing Talent Management Strategy in Mind from Assignment 3 write a paper responding to five statements. 1. Determine which performance management process you will employee to measureRead MoreEffective Managerial And Executive Selection3330 Words   |  14 PagesEffective Managerial and Executive Selection The Pending Need Four key words sum up the topic of effective managerial selection: Need, Scarcity, Strategy and Potential. In today’s business environment, the need for effective managerial and executive talent is strong and the stakes are high. According to Strategic Finance, approximately 40% of the workforce in the United States is poised to retire within 20 years (Chavez). The problem most firms are facing is the pool for this top level talent isRead MoreMulti Projects Inc Case Study5811 Words   |  24 PagesPROJECT AND PROGRAMME MANAGEMENT MODULE M 1 GROUP ASSIGNMENT CASE: Multi Project Inc. (Multi projects strategic objective realisation through organisational structure, culture, and succession planning.) DATE: 07/06/2013 Please include the following declaration: â€Å"I/We hereby declare that this assignment is entirely our own work, and that it has not previously been submitted to any other Higher Education Institution. I/We also declare that all published and unpublished sources have been fully acknowledgedRead MoreTalent Management Issues and Challenges15913 Words   |  64 Pages In a wired world of easy, me-too replications, solid employeevalue proposition reinforced by ‘The Human Factor’ can provide the winning difference. By Rajlakshmi Saikia Are you aware of the decisive impact of talent on your organisation’s success? Have you devised a game plan to retain your competitive advantage? Did you know that despite fluctuating unemployment rates, the competition to source, hire and retain top notch candidates has remained consistent and fierce across most industries? FinallyRead MoreTalent Management13854 Words   |  56 Pages | |4 |Chapter 4: Introduction of Talent Management |26-30 | | | | | | |4.1 Introduction of Talent Management | | | |4.2 Talent Management v/s Traditional HR Approach |

Essay on Social Stratification in the African American...

Social Stratification in the African American community has changed over the years. Social stratification is defined as a rigid subdivision of a society into a hierarchy of layers, differentiated on the basis of power, prestige, and wealth according to Webster’s dictionary. David Newman in Sociology Exploring the Architecture of Everyday Life describes stratification as a ranking system for groups of people that perpetuates unequal rewards and life chances in society. From slavery to the present, the African American community has been seen to have lower status compared to white people. Today, the stratification or hierarchy difference between whites and black are not really noticeable, but it is still present. However, during†¦show more content†¦Many studies show that light skinned blacks were favored by the dominant white society allowing lighted skinned blacks to have a better opportunity for lighted skinned blacks in the business world. So the advantages by lighted skinned blacks have accumulated over time so the light complexion African Americans are seen as the most successful. Looking back in time, slaves were differentiated into mulattoes and pure blacks. Pure blacks did most of the outside labor leaving the house labor to mulattoes. For mulattoes, being a house servant brought advantages including food, shelter, and clothing. Mulattoes were trained for skilled occupations and these skills allowed mulattoes to separate themselves from other blacks. The light skinned blacks were exposed to cultural views and practices such as proper speech, dress, and mannerisms. Once a mulatto was emancipated, he/she was better prepared for negotiating with whites because mulattoes knew how to handle them. Mulattoes had a sense of being superior over the darker slaves. Because of the color similarities between mulattoes and whites, the mulattoes were the middle class between blacks and whites. As time progressed, the mulattoes’ stra tification was not superior over the blacks after World War I according to Frazier. The elite status was now based on professional standing, education, and economic standing. The shift in stratification was caused by blacks being able to haveShow MoreRelatedRacism And Racism Essay1448 Words   |  6 PagesHow does stratification system take place in African American communities? Many minority Communities are subjected to racism and discrimination within/ outside their communities. The social prejudices on the black community gives an example of a caste system where you re born into unequal groups based on their parents (race), most likely born into poverty if a minority. â€Å"Minority racial groups are more likely to experience multidimensional property than their white counterparts†, due to historicalRead MoreSocial Stratification1349 Words   |  6 Pagesï » ¿ Social Stratification: Impacting Positions in Society Social stratification is vertical hierarchical arrangement which differentiate people as superior or inferior. Societies are stratified in three ways which are,1) Social Class; 2) Racial and Ethnic stratification; and 3) Gender. 1) Social Class: According to Karl Marx, Class society is based around a primary line of division between two antagonistic classes, those who owns the means of production and those who do not own. Comer addedRead MoreStratification Impact On Society877 Words   |  4 Pages The meaning of stratification is inequalities between people, community or society. It can happen socially or economically based on social status, class, ethnicity, income, wealth, race, religion, gender and power. Stratification is an unfair situation and we can find it almost in every society. In this case, resources in a society distributed unequally. For instance, in some society men and women treated differently. In Asia, some community believes that women cannot eat before man orRead MoreThe Structural Theory Of Poverty1031 Words   |  5 PagesIn today’s world, the United States is the leading economic powerhouse. However, poverty is still a prevalent and pervasive social problem (Arneso n, 2007). This paper will discuss the sociological concepts and theories surrounding this pertinent issue. In addition, it will point out the value of sociological research into this social ill. Lastly, it will present evidence to support the hypothesis that poverty is a structural failure. In contrast to the school of thought supported by a number ofRead MoreThe Novel Southland By Frank Sakai And Curtis Martin1545 Words   |  7 Pagesmain characters whose life is prompted by the racism in the Los Angeles neighborhoods. Stylistically, Revoyr’s deliberate prose permits readers an uncomfortable gratitude of the slow marks racism burns on the appearance of a community. Both the Japanese and African-American characters in book Southland wear the marks of prejudice, from removal to internment camps to LA rebellion racial profiling (Revoyr, 2003, pg. 68). Her prejudiced white cop character Nick Lawson does not brave out and speak hisRead MoreSocial Problems Perpetuated Essays1147 Words   |  5 PagesThroughout United States history, power of the upper class has been maintained by assigning â€Å"different† people a lower, less desirable, place in society, predisposing them to social inequalities. Social stratification creates a system of social classes in which people born into a specific class have different â€Å"life chances† (Macionis 28). These classes are somewhat maintained by the fact that people tend to â€Å"take care of their own,† meaning that members of the uppe r class generally favor other membersRead MoreGroup Dynamics and Individual Behaviors: The Asch Conformity Experiment820 Words   |  3 Pagestests are frequently construed as proof for the energy of conformity and normative social impact. Thats, the readiness to adapt openly to achieve social reward and steer clear of social punishment. Others have contended that its rational to make use of other individuals choice as evidence. Like the second perspective, the Asch conformity tests are reported as evidence for that self-categorization theory of social influence. From that perspective the Asch answers are construed as results of depersonalizationRead Moreâ€Å"A Proud-Acting Bunch†: The Issues of Suburbanization and Class Stratification in â€Å"A Raisin in the Sun† 1462 Words   |  6 Pagesthose seeking refuge and comfort after a tumultuous time of war. Among those migrating from the cities to the suburbs were middle-class African Americans, who sought a suburban life that both â€Å"express[ed] and reinforce[d] their newly won social position.† (Wiese 101) However, this middle-class migration from urban areas left behind working class African Americans such as the Younger family of Lorraine Hansberry’s 1959 play â€Å"A Raisin in the Sun.† While the Younger family of â€Å"A Raisin in the Sun† finallyRead MoreRace And Ethnicity Are Affected By Stratification938 Words   |  4 PagesBefore one might explain how race and ethnicity are affected by stratification. You first have to understand race and ethnicity in its self. Many people including me before I took this class thought they were the same thing. Racial groups are a group that is socially set apart because of obvious physical differences. An example of this is I come from Somalia but in the United States my race would be defined as black or African American. Ethnicity or ethnic groups are groups set apart from others becauseRead MoreThe Riots And Its Effe ct On Public Buildings935 Words   |  4 Pagessimilar event it to happen in a city near them (Dann, 2015). Theory Even though the death of Freddie Gray, who was an African-American, was the spark that ignited the Baltimore riots, the apparent view is it was not a race stratification based riot. By many accounts, the riots were caused by the economic class stratification of Baltimore. Even though Gray was African-American, his geographic location of residence played a more important role. Those from the less affluent areas of Baltimore have

Critique of Stanley Milgram’s “Behavioral Study of Obedience”

A Critique of Stanley Milgram’s â€Å"Behavioral Study of Obedience† Stanley MIlgram is a Yale University social psychologist who wrote â€Å"Behavioral Study of Obedience†, an article which granted him many awards and is now considered a landmark. In this piece, he evaluates the extent to which a participant is willing to conform to an authority figure who commands him to execute acts that conflict with his moral beliefs. Milgram discovers that the majority of participants do obey to authority. In this research, the subjects are misled because they are part of a learning experience that is not about what they are told. This experiment was appropriate despite this. Throughout the process, subjects are exposed to various signs that show them†¦show more content†¦Before Milgram’s findings, the fact that people were inclined to obey to authority figures was already realized. He just confirmed this belief. Milgram followed effective steps by using precise procedures. He made sure that the experiment reflected features of an ac tual situation in which a person would obey to an authority figure: offering compensation (monetary reward in this experiment), being under pressure (Prods 1 to 4 in this case), and mentioning that the person who obeys can withdraw. These features can also be seen in a situation where a soldier is commanded to fire, for instance. A soldier will get a monetary compensation, is under pressure to obey because he chose to be part of the military, and he knows that he can resign at any time. Milgram created an experiment so precise and detailed that more than enough evidence was demonstrated. In this experiment, subjects are explained that this is â€Å"a ‘learning experiment’ to ... study the effects of punishment on memory† (4). Yet, the real intention here is to measure the participants’ compliance towards the experimenter. This controversy is unethical as subjects are volunteering for a cause that does not exist. They are misled since they are not exposed t o the real purpose of this study. Nevertheless, this experiment was appropriate. Throughout the process, participants are exposed to various indications about the intensity of the experiment. If the question aboutShow MoreRelatedInvestigating The Nature Of Obedience1678 Words   |  7 Pages Investigating the Nature of Obedience Stanley Milgram managed to conduct the experiment that revealed the distinct features of the members of our society. He questioned how millions of ordinary people in Germany could obey the immoral commands of the Nazi government and provided the study exploring the mechanisms of human obedience to authorities. Though Milgram’s experiment has provoked a huge amount of criticism, the analysis of internal and external validityRead MoreThe Theory Of Psychology And Psychology859 Words   |  4 PagesThroughout long history of psychology, there are many brilliant and remarkable psychologists who grew psychology longing as 21st century, today. They have contributed many theories, ideas, and experiments that made study of human mind and behavior much more noble and interesting. As psychology grow older and older, there are many different types of branches that were created, such as psychoanalysis, behavior, cognitive, evolutionary, and developmental. Each branches have changed way so ciety worksRead MoreSocial Identity Theory And Fees Must Fall Protests Essay1257 Words   |  6 Pagesfollowing the â€Å"trend† of the group. If majority of the group wants to do something, but one individual does not, the individual will go along with the group in order to protect identity as a member of the group. The #feesmustfall protests highlight this obedience exceptionally well. When students started protesting for free Tertiary education, students from all over the country engaged in action. This unifying movement allowed for students to join together creating an in-group (the students) and an out-groupRead MoreDiana Baumrind2963 Words   |  12 Pages1960 Baumrind was a clinical and developmental psychologist at the Institute of Human Development at the University of California, Berkeley. She is well known for her research on parenting styles and for her critique of deception in psychological research. Baumrind is a recipient of the G. Stanley Hall Award and an N IMH Research Scientist Award. Baumrind work on research design, socialization, moral development, and professional ethics is unified by her belied that individual’s rights and responsibilitiesRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesmymanagementlab is an online assessment and preparation solution for courses in Principles of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter-by-chapter activities, including built-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Read MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pages4 What Managers Do 5 Management Functions 6 †¢ Management Roles 6 †¢ Management Skills 8 †¢ Effective versus Successful Managerial Activities 8 †¢ A Review of the Manager’s Job 9 Enter Organizational Behavior 10 Complementing Intuition with Systematic Study 11 Disciplines That Contribute to the OB Field 13 Psychology 14 †¢ Social Psychology 14 †¢ Sociology 14 †¢ Anthropology 14 There Are Few Absolutes in OB 14 Challenges and Opportunities for OB 15 Responding to Economic Pressures 15 †¢ Responding to Globalization

Conceptual Accounting Theories and Frameworks

Question: Discuss about the Conceptual Accounting Theories and Frameworks. Answer: Introduction Accounting theories are the collection of assumptions is methodologies that are used to study and application of various financial reporting principles. Accounting theories have a lot of importance in the process of analyze and evaluate various financial documents of an organization. Hence, the study of accounting theories is a crucial aspect. There are various aspects of the financial reports or annual reports of organizations like the application of accounting methods, remuneration report, auditors report, dividend report and many others. Without the knowledge of accounting, it is not possible to analyze the above-mentioned aspects. The purpose of the report is to analyze the various financial aspects of BHP Billiton. The BHP Billiton is one of the top producers of major commodities that includes copper, uranium, iron ore etc. The company also has substantial interest in coal, oil and gas energy. The main aim of the company is to make social and economic contribution through operat ion[1]. The various stages of the report shows the analysis of different financial aspect of the company like remuneration report, auditors report, executive remuneration and many others. Auditors report Analysis The individual auditors report is an important aspect to analyze the financial position of any company. There is no exception of this rule in case of BHP Billiton. The auditing partner of BHP Billiton for the year 2016 was KPMG. The KPMG has tested and examined various accounts of BHP Billiton. The accounts includes consolidated statement of financial position, consolidated statement of profit and loss, consolidated statement of other incomes, consolidated statement of cash flows, consolidated statement of change of equity and many others. The KPMG has also provided non-audit services the details are provided in the Note 35 of the annual report Auditors Remuneration of the company. The analysis of the annual report provides that all the non-audit services have prior approvals. The audited financial statement generally indicates that it has been prepared in accordance with the existing conceptual framework and the relevant accounting standards[2]. Meaning and scope of Conceptual framework The conceptual framework may be defined as established concepts that underline the financial reporting. The conceptual framework is consistent with the objective of the financial statement. The objective of financial reporting is to provide the user with financial information so that the user of the financial statement can make important financial decisions. The conceptual framework of IASB is incorporated in the Framework for preparation and presentation of financial statement issued by the AASB[3]. The purpose of the conceptual framework is: To assist in the development of accounting standards, To assist in harmonization of regulations, To prepare the financial statement, To provide assistance to the auditor, The Para 5 states the scope of the Framework. The Framework is developed to deals with: Objective of the financial statement; Qualitative characteristic of the statement; Measurement, definition and recognition of different elements of financial statement; Capital maintenance and the concept of capital; Therefore, in this report the framework is classified into three categories for discussing and critically analyzing the effectiveness with which the corporations have adopted this framework[4]. Basic Objective The foundation of the Framework is based on the objectives of the financial reporting. The objective of the General Purpose Financial Statement is to provide financial information so that the user can make informed decision[5]. The users of the financial statement include shareholders, lenders and creditors. The financial statement caters to the informational need of external users that cannot demand information from the company. Therefore, the financial report provided by the company becomes extremely. On analyzing the annual report of BHP Billiton, it can be seen that the report includes Income statement, balance sheet, cash flow and notes to account. Therefore, it can be said that the information provided in the annual report by the BHP Billiton satisfies the basic objective and purpose of conceptual framework[6]. Fundamental Concepts The next classification that is made of the conceptual framework is the fundamental concepts that are related to accounts. The fundamental concept is a bridge between the basic objective and the accounting treatment like recognition, measurement and preparation of financial statement. The fundamental concepts relate to the qualitative characteristic of the financial information[7]. In QC4, it is stated that in order to be useful the financial information should be faithful and relevant. The usefulness of the information provided by the financial statement increases if it is comparable, timely, understandable and verifiable. The relevance and faithfulness are the fundamental qualitative characteristic of the financial statement. The Audit report submitted by KPMG to SEC states that in their opinion it appears that the BHP Billiton has provided financial information in a faithful manner and the information provided are relevant to the users of the financial statement[8]. Therefore, it can be said that annual report provided by the company is in accordance with the fundamental qualitative characteristic of the conceptual framework. The characteristic like verifiability, comparability, timeliness and understandability increases the quality of the financial information. The verifiability of financial information is achieved if the independent methods obtain the same results. In this case, the auditors have independently verified the financial information and they have obtained the same result. Therefore, it can be said that the financial statement has satisfied the characteristics of verifiability. The comparability of financial statement is assured by the application of the accounting standards. In the notes to financial statement, section of the financial report it is stated that the accounting policies are applied consistently thereby ensuring comparability. The financial information is provided in a timely manner on 30 June every year. The understandability of the financial information is increased through detailed presentation of financial information in the notes to accounts[9]. Based on the analysis it can be said that the financial information are presented following the qualitative characteristics of conceptual framework. Basic elements of Financial report The conceptual framework issued by Australian Accounting Standard Board Framework for preparation and presentation of financial statement states in Para 49 that the elements that should be included financial positions are assets, liabilities and equities. On analyzing the Annual report of the BPH Billiton it can be seen that the elements that required by the framework has been followed. The conceptual framework states that assets are the resources that are controlled by the entity[10]. It is expected that the future economic benefit from this resources will flow to the entity. On analyzing, the balance sheet of the company it can be said that the items that are included in assets confirms with the definition of asset provided in conceptual framework. The conceptual framework defines liability as present obligation that arise from a past event and it result in outflow of economic resources. The items in the liability side of the balance sheet of the company fulfill the definition prov ided in the conceptual framework. The conceptual framework defines equity as residual interest in the assets after all the liabilities have been deducted. The equity recorded in balance sheet complies with the definition of conceptual framework. Income Statement Analysis The conceptual framework provides that profit is computed for analyzing the performance of the company. The profit is measured by deducting related expenses from income. Therefore, the company has prepared income statement for calculating the profits. The items that have been included in the revenue are in accordance with the conceptual framework. The conceptual framework states that an item that increases the economic benefit of the company should be included in the revenue[11]. The expenses are those items that decrease the economic resources of the company. The items that are included in the income statement as expenses satisfy the definition provided in the conceptual framework. The income statement of the company is given below: The third classification of the conceptual framework deals with the measurement, recognition and disclosure of the financial information[12]. This are discussed in details below. Recognition Recognition is a process of incorporating the financial items in the income statement and balance sheet as provided in Para 82 of the standard. The financial information are recognized in the financial statement based on five basic assumptions this are economic activity, going concern, monetary units, periodicity and accrual basis. This assumption requires that the entities that are engaged in economic activity are required to recognize those activity in the financial statement. The company is engaged in economic activity therefore the company has satisfied the basic assumption of economic activity. The gong concern assumptions states that the financial information should be recognized in a manner that it is assumed to continue. The financial informations should be measured in terms of monetary units in a periodic manner and by following the accrual basis of accounting. On analyzing, the financial statement of BHP Billiton it can be said that financial information has been recognized following the basic assumptions stated above. Measurement The measurement of financial items is discussed in Para 99 of the standard. The measurement is a process of determining the monetary amount at which the items of financial information are recorded in the financial statement. The measurements of items are done based on various bases that include historical cost, current cost, realizable value and present value. The basis of measurement of few items in the financial statement is discussed below. The inventories are measured at cost or net realizable valued whichever is lower. The debtors included are all current debtor. The company does not have any non-current debtors. The company in its financial report has followed the entire disclosure requirement. The company has followed the disclosure requirement mentioned in accounting standard. Managerial Remuneration and its relation The BHP Billiton has two types of remuneration policy one is for executive directors and other is for non-executive directors. The remuneration provided includes basic salary, pension and benefits. The salary is extending by 8% per annum and the pension is 25% of the salary. The general benefits that are given cannot be more than 10% of the base salary. In addition, other incentives are provided that includes target performance and threshold performance. The target performance can be 160% of the base salary and the threshold limit can be 80% of the base salary. Therefore it can be said that maximum award that manger can get is 240% of base salary. This high remuneration based on target will encourage short-term focus of the management and that is not beneficial to the company. The conceptual framework fails to deal in this matter in any substantial form. Conclusion Based on the above analysis it can be concluded that the conceptual framework play a vital role in the preparation and presentation of financial statement. However, it has failed to deal with the remuneration of the management that have far reaching effect in the financial statement of the company. Reference Casanueva, Cristobal, Angeles Gallego, and Maria Angeles Revilla. 'Access and Mobilization of Network Resources and Competitive Advantage in Hotels: A Conceptual Framework',International Journal of Contemporary Hospitality Management,vol. 27/no. 6, (2015), pp. 1279-1300. Cherry, Michael. 'Accounting for Trust: A Conceptual Model for the Determinants of Trust in the Australian Public Accountant SME Client Relationship',Australasian Accounting, Business and Finance Journal,vol. 10/no. 2, (2016), pp. 3-22. Craig, Russell, Wally Smieliauskas, and Joel Amernic. 'Assessing Conformity with Generally Accepted Accounting Principles using Expert Accounting Witness Evidence and the Conceptual Framework',Australian Accounting Review,vol. 24/no. 3, (2014), pp. 200-206. Espinoza, Manuel A., Andrea Manca, Karl Claxton, et al. 'The Value of Heterogeneity for Cost-Effectiveness Subgroup Analysis: Conceptual Framework and Application',Medical Decision Making,vol. 34/no. 8, (2014), pp. 951-964. Hrisch, Jacob, R. Edward Freeman, and Stefan Schaltegger. 'Applying Stakeholder Theory in Sustainability Management: Links, Similarities, Dissimilarities, and a Conceptual Framework',Organization Environment,vol. 27/no. 4, (2014), pp. 328-346. Kandjani, Hadi, Amir Mohtarami, Mohammad Reza Taghva, et al. 'Classification and Comparison of Strategic Information Systems Planning Methodologies: A Conceptual Framework',International Journal of Enterprise Information Systems (IJEIS),vol. 10/no. 1, (2014), pp. 1-10. Loftus, Janice, Ken Leo, Noel Boys, et al., 'Financial Reporting', Anonymous Translator(First edn, Milton, Qld, John Wiley and Sons Australia Ltd, 2015). Rao, Maheshwar, Robert Tanton, and Yogi Vidyattama. 'Modelling the Economic, Social and Ecological Links in the Murray-Darling Basin: A Conceptual Framework',Australasian Journal of Regional Studies, the,vol. 21/no. 1, (2015), pp. 80-102. Ryan, Christine, Janet Mack, Stuart Tooley, et al. 'Do Not-for-Profits Need their Own Conceptual Framework?: A NFP CONCEPTUAL FRAMEWORK?',Financial Accountability Management,vol. 30/no. 4, (2014), pp. 383-402. Tan, Seck. 'Framework for Valuing the Utilization of the Environment',International Journal of Social Economics,vol. 43/no. 6, (2016), pp. 619-642. Tello, Edward, James Hazelton, and Lorne Cummings. 'Potential Users Perceptions of General Purpose Water Accounting Reports',Accounting, Auditing Accountability Journal,vol. 29/no. 1, (2016), pp. 80-110. Thornton, Daniel B. 'Different Conceptual Accounting Frameworks for Public and Private Enterprises: Commentary on Canada's IFRS Transition and Suggestions for International Empirical Work',Accounting Perspectives,vol. 14/no. 3, (2015), pp. 168-189 Ulziit, Bayarbuyan, Zeeshan Akhtar Warraich, Cigdem Gencel, et al. 'A Conceptual Framework of Challenges and Solutions for Managing Global Software Maintenance',Journal of Software: Evolution and Process,vol. 27/no. 10, (2015), pp. 763-792. Wiedmann, Thomas O., Guangwu Chen, and John Barrett. 'The Concept of City Carbon Maps: A Case Study of Melbourne, Australia',Journal of Industrial Ecology,vol. 20/no. 4, (2016), pp. 676-691.

Realism And Theatre Essays - Drama, Films, 19th-century Theatre

Realism And Theatre Realism is the movement toward representing reality as it is, in art. Realistic drama is an attempt to portray life on stage, a movement away from the conventional melodramas and sentimental comedies of the 1700s. It is expressed in theatre through the use of symbolism, character development, stage setting and storyline and is exemplified in plays such as Henrik Ibsen's A Doll's House and Anton Chekhov's The Three Sisters. The arrival of realism was indeed good for theatre as it promoted greater audience involvement and raised awareness of contemporary social and moral issues. It also provided and continues to provide a medium through which playwrights can express their views about societal values, attitudes and morals. A Doll's House is the tragedy of a Norwegian housewife who is compelled to challenge law, society and her husband's value system. It can be clearly recognized as a realistic problem drama, for it is a case where the individual is in opposition to a hostile society. Ibsen's sympathy with the feminine cause has been praised and criticized; as he requires the audience to judge the words and actions of the characters in order to reassess the values of society. The characters in A Doll's House are quite complex and contradictory, no longer stereotypes. In Act II, Nora expresses her repulsion about a fancy dress worn to please Torvald (her husband): "I wish I'd torn it to pieces"; she attempts to restore it and resign herself to her situation right after: "I'll ask Mrs Linde to help". In Act III, Torvald ignores his wife's plea for forgiveness in order to make a moral judgement: "You've killed my happiness.You've destroyed my future". "I can never trust you again." Later on in the same act, he contradicts himself: "I'll change. I can change-"; much after Nora confronts him: "Sit here, Torvald. We have to come to terms". "...There's a lot to say". Here, Ibsen shows us he has worked in depth with the psychology of the characters, giving them a sense of complexity and realism. Playgoers therefore recognize the revelation of characters through memory. Thus drama became an experience closely impinging on the conscience of the audience. Ibsen was also unique for his use of symbolism to assist realism on stage. Symbolic significance is presented through the detail of design, props and actions of the characters. For example, in Act III, Nora goes offstage to get changed; "I'm changing. No more fancy dress". It is a symbolic representation of her personal change, one where she has come to the realization that she has been living the life of a doll, confined to the roles of a "featherbrain", "plaything", "dove", "skylark" and "songbird". Thus, symbolism enhanced realism, and its effect can be seen as positive in the sense that it stirred conscious awareness of values. The stage settings of A Doll's House are an integral part of the theatrical design, and not mere d?cor to be overlooked. The setting in Act II; "...the Christmas tree stands stripped of its decorations and with its candles burnt to stumps" is symbolic of the lack of happiness in Nora's life at that moment. Also the change of setting in Act III; "The tables and chairs have been moved centre" foreshadows a character change that will take place in Nora. The many references to doors also have significance beyond the stage directions. The play begins with the opening of the door and finishes with the "slamming" of the door. Nora enters the doll's house with the values of society and departs from it, symbolizing her rejection of them. All these intricacies of play settings and characters depict realism on stage. Ultimately, it has been good for theatre because it presents the playwright's ideas in interesting and original ways. Realism, as expressed through symbolism, also draws the attention of the audience, thus stimulating moral thought, and stirring reaction. Realism is also defined as art-imitating life (source). This is a fitting account of Anton Chekhov's plays, for they tend to show the stagnant, helpless quality of Russian society in the late C19th. Quite evident in The Three Sisters, when Tuzenbakh illustrates realism; "The suffering we see around us these days - and there's plenty of it - is at least a sign that society has reached a certain moral level." Hence, while the portrayal of life here seemed 'gloomy and pessimestic', it was still good for theatre in that it presented issues which audiences could identify with. It was also more intellectual theatre when the playwright could express their views, compared with the conventional

Free Enterprise and Fascism essays

Free Enterprise and Fascism essays Free enterprise and individualist democracy is a good political system. Probably the best system mankind could come up with so far. Countries, whose governments belong to free enterprise, have the world's leading economic structures and are the wealthiest. Now historical analysis shows, that nations tend to switch between types of governments. Even in the US, there's an infinitive struggle for power between democrats and republicans. The first step of a government's shift towards socialism is taking all means of production away from general ownership by people in its own hands, either by direct use of force or by assigning of labor unions to itself. In a situation where all means of production in the country are controlled by its government, there will already be a hint of tension inside the governing institution as to who has more power and who will control more important aspects. Mass man, as a model, or even a starting line, will, of course, affect the individuals fighting for power and people who have more than others will want to have more, which will eventually bring to very few individuals controlling almost everything. Now obviously, the last line brings to mind the definition of fascism, which would be the outcome. Another point that could be brought is that no matter how good the system is, people who live under will never like 100% of it. Something will always be wrong, and if officials fix what's wrong, people will find something else because there are just too many people who have nothing better to do than check government's work over and over and over again. This can lead to a situation when someone with an exceptional orator's abilities and lots of guts will literally get up on the tribune and publically promise better times. The world has seen those "someones" in figures of Joe Stalin, Bennitto Mussolini, Adolf Hitler and others. Fascism oligarchy comes around when police and military forces are unable to keep ...

Philosophy and Technology Essay Example | Topics and Well Written Essays - 2000 words

Philosophy and Technology - Essay Example Given any circumstance he would avoid confrontation and any kind of collision with an opposing party. War or aggression is the last thing on the mind of a pacifist. The author through the above statement is trying to convey that if a person who possesses the characteristics of a pacifist is made to work in a bomb factory he would still come up with a new idea to make a bomb. No matter how opposed a person might be towards the concept of waging a war, if the mind is put to work on a task that needs to be done, the task takes precedence against the principles. The chief duty is to design a bomb, and no matter how opposed the principles of the person concerned are, he would eventually end up innovating and creating a new type of bomb. According to the author technology has shaped the human mind and has been much of a latent threat to the very existence of mankind as much as it has been a boon. The author through his interpretation of the human psychology and the constant struggle betwee n the opposing forces of principle/conscience and duty has tried to convey that the human mind and its intrinsic qualities are overpowered by practicality and the reality of life. In this case the reality is the surrounding, the environment, and the opportunity to design a new type of a bomb. Human beings are thinkers, innovators and are prone to ideate. A constant undercurrent of the urge to experiment and innovate prevails on the human mind. The human psyche by nature is inclined to improvise and invent things from what it sees around it and in this example provided by the writer, he may go against his pacifism to design a new bomb within weeks. Even if this means going against his very fundamentals he would still be drawn to live a life of intellectual prosperity and independence. We live in an age where man’s lust for power and technological superiority overshadows basic principles of humanity and life. Man’s greed for machines and mechanisation is to such an exten t that he would let the machines take over and in turn be reduces to a defunct and cold vestige of sorts. In our age mechanisation and scientific leapfrogging has finally triumphed to an extent that we can actually feel the tendency of the machine to make physically and intellectually challenging human life impossible. (Orwell 193) Building and developing on the central theme of intellectual proliferation, am individual if confined to a secluded environment with a nature work that is opposed to him, he would eventually begin to put his mind over the job and end up doing the task. All the steam in the world could not, like the virgin build Chartres The second phrase is by Mont Saint Michel and Chartres. It exalts the triumph of technology and its ushering through the Industrial Revolution in the Western World. The power of the mother is represented through the phrase given above. It talks about the benefit of technology to the western world and the power of the Lady who ultimately se cures â€Å"†¦the place of woman in the Church to be the guardian of the primacy of the contemplative over the active, of persons over ideas, and of family over economy† (Mary Victrix 1) According to the author the power of technology is immense. Technology is compared to the power of the Lady, Virgin Mary. It was her power, influence and inspiration that led to the construction of the cathedral in Chartres, France. Mary Victrix 1). Technology is viewed

Risk Essay Example | Topics and Well Written Essays - 250 words - 2

Risk - Essay Example The action taken dispels negativity, creating enhanced cohesion and saving the group. Goleman & Boyatzis (2013) contribute that a self-managed team is a team that learns and manages itself through collective responsibility in managing the group. Every member of the group raises questions about the methods and procedures adopted to steer the group to a common preconceived direction. Members share the vision and take charge of all activities including reprimanding other members to stick to the group norms in case of deviation. In self-managed groups, new ideas are protected by members and negative criticisms avoided encouraging the innovativeness, continuous creativity and happiness among all members. In such a team, there is enhanced creativity and continual reinforcement of resonance. Empathetic team is one, which all the group associates are cognizant of the other team affiliate’s emotions. Members of the team put themselves in the shoes of their fellow team mates and thinking beyond own concerns. Selfishness is not experienced at all in such teams because members think in favor of one another and concentrate on building relationships through socializing with teammates. Members work hand in hand and involve extensive consultation in all undertakings with no limits irrespective of social or educational levels held. According to Perkins (2000), it is appropriate to take risks after analysis of the specifics of the prospective risk. Analysis of the risk helps in the creation of awareness and putting a fallback strategy in place in case the risk actualizes. When the risk involved is a long-term possibility with the effects not likely to cause huge losses, it is worth taking the risk. After reviewing the worst-case scenario collectively and assessment is made to conclude that the risk makes sense. Contrarily if it does not make

Success or Failure in the Organizational Change Process Essay Example for Free

Success or Failure in the Organizational Change Process Essay With the current state of the economy today many organizations are faced with the task of implementing organizational change. The change that needs to occur can be either very successful or a complete failure if attention to the details of the change is not explored. The Concord Bookstore is an independent store that faced these challenges during a time of urgency for businesses to restructure in order to achieve a successful strategic renewal. When reflecting on the varying approaches an organization can take in order to form a strategic renewal, there were a few critical steps that the Concord Bookstore ignored. These important steps may have been what contributed to the failure of their organizational change. The Concord Bookstore is one small business that is facing economic hardship similar to what many other organizations of all shapes and sizes are. The need for restructuring was self-evident, but the manner in which the restructuring occurred led to employee and customer resistance alike. The first example I would like to address involves the history of the business as an independently owned entity that survived for 64 years. Upon tallying the staff’s time with the company collectively it outdid the existence of the company itself averaging 73 years of experience. This detail leads one to believe that it is this experience which has made the business so successful in the community for so long. When the owner of the company announced the need for organizational change, Spector (2010) noted this change as a â€Å"precipitating event [that] was a surprise announcement last month†¦Ã¢â‚¬ (p. ) This description alone illustrates a disjointed business in which decisions were made from the upper level corporate management straight to the community with no intermediate involvement from the managers and the employees of the business. When they chose to take this approach, it led to much resistance from the employees since it did not take into account any of their personal attributes as being integral parts of the businesses past successes. Although one can agree based on the current economy alone, that small business does have major challenges they need to face in order to stay profitable and successful, it is imperative to have employee support in order to achieve these objectives. During a time of strategic renewal it is important to note that an organizational change is necessary. The Concord Bookstore should have evaluated the behaviors of the employees in order to reflect a more supportive stance in order to gain acceptance of the organizational change. According to Burrows, as cited by Spector (2010) â€Å"In the corporate world, customers expect to be treated as long-term partners, actually having a say in the development of new products† (p. 5 ). This theory tends to illustrate the dissatisfaction of the customers of the Concord Bookstore that also took the announcement of the organizational change as a negative attribute. These concerns stated by both employee and customers alike are what led to the failure of the organizational change. For a successful strategic renewal to take place a business/organization should really first aim to work towards behavioral change. This can be done in a variety of ways. The first initiative that the Concord Bookstore should have taken was to work on the â€Å"motivation† of the employees. As referenced by Spector (2010), Denison noted that the advantage to behavioral change relies on â€Å"the manner in which work is organized, information is shared, decisions are made, coordination occurs, and problems are solved are [all] performance differentiators† (p 7). If these attributes are defined and utilized during the organizational change process then the advantages can sustain for the long-term. Many customers noted that the admirable qualities of the Concord Bookstore were the knowledgeable staff and their eagerness and joy to meet the consumer demands. By the corporate level management deciding how the business would be restructured with no employee or customer input, it is easily understood why there was so much resistance to the organizational change. With the â€Å"participation† of the employees and customers alike, an organizational change leading to a strategic renewal may have been more successful. The willingness to let the employees and customers alike â€Å"participate† demonstrates a value for the employees and the customers that an organization does business with. Spector (2010) noted that â€Å"participation in the process of defining problems and designing solutions will help build commitment to the new directions that result from that process† (p. 12). When one lets â€Å"participation† occur naturally, it leads to a sense of self-worth, allows the employees to feel apart of the restructuring, gives the employees a chance to be a part of finding solutions and supporting the process with more commitment and motivation. When the Concord Bookstore made their initial announcement none of these strategies took place. When there is a need for and organizational change it is hard to leave the status quo. It is even harder to leave something so familiar if not allowed to feel a valued asset of what had once in the past contributed so much to the success of a business. Had the Concord Bookstore allowed the employees to play a more active role in the organizational restructuring of the business, there may have been a much different outcome. In the end, the Concord Bookstore ended up defending its initiatives for organizational change but never had the support of the people it needed the most; its employees and customers. This case demonstrates a great example to the fact that every organizational change needs to also deal the behavioral change of the business in order to avoid any type of resistance and further meet long-term success and vitality.

Deforestation Essay -- essays research papers fc

Deforestation Table of Contents Introduction 1 Important Facts 1 Historical Background 1-2 Background Law 2 Causes of Deforestation 2 The Green House Effect 2-3 Reducing Deforestation 3 Case Studies 3-4 Pros and Cons 4-5 Conclusion 5 Bibliography 6 Ninety percent of our trees, 300 - 900 years old, have been cut down. The remaining 10% is all we will ever have. Deforestation is a significant issue of our time and must be taken seriously if we want to protect our remaining forests. The definition of deforestation by the Random House Dictionary of the English Language is "to divest or clear of forests or trees" and we must stop deforestation to save our planet. My intent on writing this essay is to enlighten the reader about the facts on deforestation and to express my opinions about deforestation. There are approximately 3 400 million hectares of forests in the world, nearly 25% of the world's land area. Close to 58% of the forests are found in the temperate/boreal regions and 42% in the tropics. For about a millennium, people have benefited from the forests. Forest products range from simple fuelwood and building poles to sophisticated natural medicines, and from high- tech wood based manufactures to paper products. Environmental benefits include water flow control, soil conservation, and atmospheric influences. Brazil's Amozonia contains half of the world's tropical rain forests. The forests cover a region 10 times the size of Texas. Only about 10% of Brazil's rain forests have been cut to date, but cutting goes on at an uncontrollable rate. Since pre-agricultural times the world's forests have declined one fifth from 4 to 3 billion hectares. Temperate forests have lost 35% of their area, subtropic... ... I believe that if deforestation is not reduced soon, our ecosystem will be permanently damaged and we will have lost many our resources. Until then you might want to contact these organizations to find out more about our forests and become involved: â‚ ¬ Association of Forest Service Employees for Environmental Ethics P.O. box 11615 Eugene, OR 97440 (503) 484-2692 â‚ ¬ Global Relief P.O. box 2000 Washington, DC 20013 â‚ ¬ National Wildlife Federation 1400 Sixteenth St. N.W. Washington, DC 20036 (202) 797-6800 Bibliography Zuckerman, Seth. Saving our Ancient Forests. Los Angeles: Living Planet Press, 1991. Westoby, Jack. Introduction to World Forestry. New York: Basil Blackwell Ltd., 1989. Gallant, Roy. Earth's Vanishing Forests. New York: Macmillan Publishing Company, 1991. Kerasote, Ted. Canada: The Brazil of the North? Toronto: Sports Afield, 1994. Deforestation Essay -- essays research papers fc Deforestation Table of Contents Introduction 1 Important Facts 1 Historical Background 1-2 Background Law 2 Causes of Deforestation 2 The Green House Effect 2-3 Reducing Deforestation 3 Case Studies 3-4 Pros and Cons 4-5 Conclusion 5 Bibliography 6 Ninety percent of our trees, 300 - 900 years old, have been cut down. The remaining 10% is all we will ever have. Deforestation is a significant issue of our time and must be taken seriously if we want to protect our remaining forests. The definition of deforestation by the Random House Dictionary of the English Language is "to divest or clear of forests or trees" and we must stop deforestation to save our planet. My intent on writing this essay is to enlighten the reader about the facts on deforestation and to express my opinions about deforestation. There are approximately 3 400 million hectares of forests in the world, nearly 25% of the world's land area. Close to 58% of the forests are found in the temperate/boreal regions and 42% in the tropics. For about a millennium, people have benefited from the forests. Forest products range from simple fuelwood and building poles to sophisticated natural medicines, and from high- tech wood based manufactures to paper products. Environmental benefits include water flow control, soil conservation, and atmospheric influences. Brazil's Amozonia contains half of the world's tropical rain forests. The forests cover a region 10 times the size of Texas. Only about 10% of Brazil's rain forests have been cut to date, but cutting goes on at an uncontrollable rate. Since pre-agricultural times the world's forests have declined one fifth from 4 to 3 billion hectares. Temperate forests have lost 35% of their area, subtropic... ... I believe that if deforestation is not reduced soon, our ecosystem will be permanently damaged and we will have lost many our resources. Until then you might want to contact these organizations to find out more about our forests and become involved: â‚ ¬ Association of Forest Service Employees for Environmental Ethics P.O. box 11615 Eugene, OR 97440 (503) 484-2692 â‚ ¬ Global Relief P.O. box 2000 Washington, DC 20013 â‚ ¬ National Wildlife Federation 1400 Sixteenth St. N.W. Washington, DC 20036 (202) 797-6800 Bibliography Zuckerman, Seth. Saving our Ancient Forests. Los Angeles: Living Planet Press, 1991. Westoby, Jack. Introduction to World Forestry. New York: Basil Blackwell Ltd., 1989. Gallant, Roy. Earth's Vanishing Forests. New York: Macmillan Publishing Company, 1991. Kerasote, Ted. Canada: The Brazil of the North? Toronto: Sports Afield, 1994.

Night World : Witchlight Chapter 14

Keller put her hands to her face. At first, she didn't recognize what was happening to her. Then she realized that she was crying. She was shaking, Raksha Keller who wasn't afraid of anyone and who never let her heart be touched. She was making those ridiculous little noises that sounded like a six-week-old kitten. She was dripping tears through her fingers. The worst thing was that she couldn't seem to make herself stop. Then she felt Galen's arms around her, and she realized that he was crying, too. He was better at it than she was. He seemed more used to it and didn't fight it as hard, which made him stronger. He was able to stroke her hair and even to get some words out. â€Å"Keller, I'm sorry. Keller†¦ can I call you Raksha?† Keller shook her head furiously, spraying teardrops. â€Å"I always think of you as Keller, anyway. It's just-you, somehow. I'm sorry about all of this. I didn't mean to make you cry. It would be better if you'd never met me†¦Ã¢â‚¬  Keller found herself shaking her head again. And then, just as she had the last time, she felt her arms moving to hold him back. She pressed her face against the softness of his sweatshirt, trying to get enough control of herself to speak. This was the problem with having walls so hard and high and unscalable, she supposed. When they came down, they crumbled completely, shattering into nothingness. She felt utterly defenseless right now. Unguarded†¦ vulnerable†¦ but not alone. She could feel more than Galen's physical presence. She could feel his spirit, and she was being pulled toward it. They were falling together, falling into each other, as they had in the library. Closer and closer†¦ Contact. She felt the touch of his mind, and once again her heart almost exploded. You're the one. You're my soulmate, his mental voice said, as if this were an entirely new idea, and he was just discovering it and rejoicing in it. Keller reached for denial, but it simply wasn't around. And she couldn't pretend to someone who shared her thoughts. When I first saw you, he said, I was so fascinated by you. I already told you this, didn't I? It made me proud to be a shapeshifter for the first time. Aren't you proud? Keller was disconcerted. She still wasn't finished crying-but, yes, she was. With his warmth and passion shining into her, his arms locked around her, his mind open to her†¦ it was hard not to get swept up in it. I guess I'm proud, she thought to him slowly. But only of some parts of it. Other things†¦ What things? he demanded, almost fiercely protective. Our history? The dragons? No. Stuff you wouldn't understand Things about-animal nature. Even now, Keller was afraid of letting him see some parts of her. Leave it alone, Galen. All he said was, Tell me. No. It happened a long time ago, when I was three. Just be glad you get to pick what kind of animal you'll become. Keller, he said. Please. You don't like animal nature, she told him. Remember how you pulled your hand away when you touched my shoulder in the music room? In the†¦ ? His mental voice trailed off, and Keller waited grimly to feel the memory of disgust in him. But what came wasn't revulsion. Instead, it was a strong sense of longing that he was somehow trying to smother. And choked, wry laughter. Keller, I didn't pull away because I didn't like your fur. I did it because . . He hesitated, then burst out, sounding embarrassed, I wanted to pet you! Pet†¦ ? Your fur was so soft, and it felt so good when I moved my palm the wrong way against it-just like velvet. And-I wanted to-to do this. He ran a hand up and down her back. I couldn't help it. But I knew it wasn't exactly appropriate, and you would probably break my jaw if I tried it. So I took my hand away. He finished, still embarrassed, but half laughing. Now, you tell me what you're not proud of. Keller felt very warm, and she was sure her face was flushed. It was just as well that it was hidden. It was too bad-there was probably never going to be a time to tell him that she wouldn't mind being petted like that†¦ I'm a cat, after all, she thought, and was distantly surprised to hear him chuckle. There were no secrets in this kind of soul-link, she realized, slightly flustered. To cover her embarrassment, she spoke out loud. â€Å"The thing I'm not proud of-it happened when I was living with my first Circle Daybreak family. I used to spend a lot of time in my half-and-half form. It was easy for me to get stuck that way, and they didn't mind.† I wouldn't, either, Galen said. You're beautiful like that. â€Å"Anyway, I was sitting on my foster mother's lap while she was combing my hair, and I don't know what happened, but something startled me. Some loud noise outside, maybe a car backfiring. I jumped straight up and tried to race for my hiding place under the desk.† Keller paused, made herself take an even breath. She felt Galen's arms tighten around her. â€Å"And then-well, my foster mother tried to hold on to me, to keep me from being frightened. But all I could think of was danger, danger. So I lashed out at her. I used my claws-I have retractable claws in that form. I would have done anything to get away.† She paused again. It was so hard to tell this. â€Å"She had to go to the hospital. I forget how many stitches she needed in her face. But I remember everything else-being taken to another foster family because that one couldn't handle me. I didn't blame them for sending me away, but I always wished I could have told her how sorry I was.† There was a silence. Keller could feel Galen breathing, and that gave her an odd sense of comfort. Then he said quietly, out loud, â€Å"That's all?† Keller started, then lifted her head a little and made herself answer the same way. â€Å"Isn't it enough?† â€Å"Keller†¦ you were just a baby. You didn't mean to do any harm; it was an accident. You can't blame yourself.† â€Å"I do blame myself. If I hadn't been taken over by my instinct-â€Å" â€Å"That's ridiculous. Human babies do stupid things all the time. What if a human three-year-old falls into a swimming pool and somebody drowns trying to rescue her? Would you blame the baby?† Keller hesitated, then rested her head on his shoulder again. â€Å"Don't be silly.† â€Å"Then how can you blame yourself for something you couldn't help?† Keller didn't answer, but she felt as if a crushing load was sliding slowly off her. He didn't blame her. Maybe she wasn't to blame. She would always be sorry, but maybe she didn't need to be so ashamed. She tightened her own arms around him. Thank you, she thought. Oh, Keller. You're so wonderful, and you're so set against admitting it. Everything you do†¦ shines. Keller couldn't form any words for a moment. Then she said, Galen? When you do choose a form, choose something gentle. I thought you thought everybody has to be a fitter, he said, and his mental voice was very quiet. Some people shouldn't have to be. Then she just let him hold her. Another endless time, while they both seemed to be floating in soft, gold fire. It flared around them and through them, joining them. Sometimes she could hardly tell which thoughts were his and which were hers. He said, I used to write poetry, you know. Or try. My parents hated it; they were so embarrassed. Instead of learning to be a good hunter, their son was writing gibberish. She said, There's this terrible dream I have, where I look out at the ocean and see a wall of water hundreds of feet high, and I know it's coming and I can never get away in time. Cats and water, you know. I guess that's why. He said, I used to daydream about what kind of animal it would be most fun to be. But it always came down to the same thing, some kind of bird. You just can't beat flying. She said, One thing I always had to hide from my foster mothers was how much I liked to shred things. I thought I was being so clever when I would hide their panty hose after I used my claws on them. But when I did it on the sheer curtains one day, everybody knew. They talked and talked. And Keller gave herself up to it, to the simple pleasure of his closeness and the feeling that for once she didn't have to hide or pretend or defend herself. It was such a blessed relief not to have to pretend at all. Galen knew her, and he accepted her. All of her. He loved herself, not her black swirling hair or her long legs or the curve of her lips. He might admire those things, but he loved her, what she was inside. And he loved her with a sweetness and a power that shook Keller to her soul. She wanted to stay like this forever. There was something else waiting for them, though. Something she didn't want to think about but that loomed just outside the brightness and warmth that surrounded them. The world†¦ there's still a world out there. And it's in trouble. And we can't ignore that. Galen. I know. Very slowly, very reluctantly, Galen straightened, putting her away from him. He couldn't seem to let go of her shoulders, though. They sat that way, their eyes locked. And the strange thing was that the mental connection wasn't broken. They could still hear each other as they held each other's gaze. We can never be like this again, Keller said. I know. He had faced it as clearly as she had, she realized. We can't talk about it; we can't even be alone together. It isn't fair to Uiana. And we have to try to forget each other and just go on. I know, he said for the third time. And just when Keller was marveling at his quiet acceptance, she saw tears in his gem-colored eyes. Keller, it's my fault. If I weren't the son of the First House†¦ We'd never have met. And that would have been worse. â€Å"Would it?† he said out loud, as if he needed reassurance. Yes. She gave the answer mentally, so that he could feel the truth of it. Oh, Galen, I'm so glad we met. I'm so glad to have known you. And if we live through this, I'll be glad all my life. He took her into his arms again. â€Å"We have it, Boss,† Winnie said. Her eyes were sparkling. Beside her, Nissa looked calmly enthusiastic. â€Å"What?† Keller asked. She herself felt calmly alert, in spite of almost no sleep the night before. She and Galen had stayed up late, reading over the scrolls, making sure that there was nothing they had missed. They had already explained what they'd found to the others. Now Winnie was grinning at her. â€Å"How to protect Iliana at the party on Saturday. We've got it, and it's foolproof!† Nothing is foolproof, Keller thought. She said, â€Å"Go on.† It's like this. We put wards all around the Ashton-Hughes house, just like the wards Grandma Harman made for this house. The strongest possible from Circle Daybreak. But we put them around the house now, as soon as we can. We key them so that only humans can get in.† â€Å"And we add another layer of protection,† Nissa said. â€Å"Circle Daybreak agents posted around the house, starting now. Nothing gets in, nothing gets out that they don't know about. That way, when we go to the party on Saturday, we know it's safe.† â€Å"We just whisk her from one safe place to another,† Winnie said. â€Å"As long as we can keep her in here until Saturday night, there's-no chance of any danger.† Keller considered. â€Å"We have to make sure the limo is safe, too. Absolutely safe.† â€Å"Of course,† Winnie said. ‘Ill take care of it.† â€Å"And I'd want agents to check the people who go hi somehow. Not just monitor. Would there be any way to do that?† â€Å"Without the family knowing?† Nissa chewed her lip gently. â€Å"What if we set up some sort of road crew near the front gate? There's bound to be a gate; this is a mansion, right?† â€Å"Check it out. And we'd better get plans of the house, too. I want us all to know the place by heart before we get there.† â€Å"City planner's office,† Nissa said. â€Å"No, more likely the local historical society. The house is probably a historic monument. I'm on it.† Keller nodded. â€Å"Hmm.† She tried to think if there was anything else to worry about. â€Å"Hmm, it sounds†¦Ã¢â‚¬  They watched her, breath held. â€Å"It sounds good,† Keller said. â€Å"I think there's just the tiniest, slightest possibility that it might actually work. But I'm probably being overoptimistic.† Winnie grinned and socked her on the shoulder. â€Å"You, Boss? Perish the thought.† ‘It's so difficult,† Iliana said. â€Å"I mean, what can you wear to both a birthday party and a promise ceremony?† â€Å"And a Solstice Ceremony,† Winnie said. â€Å"Don't forget that† â€Å"You're trying to make things worse, aren't you?† Iliana held up one dress, then another. â€Å"What's right for a Solstice Ceremony?† â€Å"Something white,† Winnie suggested. â€Å"That would be good for a promise ceremony, too,† Keller said. She was doing her very best to be patient, and finding it easier than she had expected. The last three days had been very quiet Iliana had agreed to stay home from school even when her cold got better. Galen and Keller had scarcely spoken in that time, and they had never been alone. And that was†¦ all right. There was a quietness inside her to match the quiet air outside. They both had jobs to do. And they would do them as well as possible. Keller just prayed that what they did would be enough. â€Å"White? I don't know if I've got anything white. It has to be fancy because everything at Jaime's is fancy. I hope she's really okay.† â€Å"She's fine,† Keller said. â€Å"You talked to her an hour ago.† To her own relief, Jaime had stayed quietly at home for the past three days, too. The last thing she wanted was for that girl to be attacked again. But the Ashton-Hughes house, at least, was safe. For three days, it had been buttoned up tight, with Circle Daybreak agents watching every person who went through the gates. And checking them, using the same wards that protected the house. No Night Person could cross the invisible line that encircled the grounds, and no person who tried to cross and was turned back by the wards would be allowed to leave without being tracked. All we have to do is keep her safe during the drive, Keller thought. First to the mansion, then to the meeting place in Charlotte. We can do that. I know we can do that. She checked her watch. â€Å"Come on, kid, it's after eight,† she said. â€Å"We should be moving soon.† Iliana and Winnie were both ransacking the closet â€Å"Pale blue,† Winnie said, â€Å"pale lavender, pale pink†¦Ã¢â‚¬  â€Å"It has to be white,† Iliana said. â€Å"I'm sorry I mentioned it.† A knock sounded on the door, and Nissa looked in. â€Å"We're back. You guys ready?† â€Å"In a minute,† Keller said. â€Å"How're things at the mansion?† â€Å"Perfect. The witches say the wards are strong.† â€Å"Who's come in?† â€Å"Caterers and a college band. That's all so far. All one hundred percent human according to the wards-and to Galen, who kept running up to the cars at the gate and trying to sell them Christmas Benefit teddy bears.† Keller almost grinned. Galen would be good at that. â€Å"The family must have thought he was crazy.† â€Å"They never came out and complained. Nobody's come out, in fact, which makes things easy on die surveillance team.† She sobered. â€Å"Boss, why do you think the dragon hasn't tried something yet? He's cutting it awfully close.† â€Å"I don't know. I think†¦Ã¢â‚¬  â€Å"What?† â€Å"I think he must be betting it all on one throw of the dice. One all-out attack, fast and decisive.† â€Å"At the party.† â€Å"At the parry,† Keller said. â€Å"So we'd better be on our toes.† â€Å"We've got him locked out, though. Those wards are secure.† â€Å"I hope so.† From the closet, Iliana squealed, â€Å"I found it!† She was holding a dress almost the color of her own hair, white with some sort of sparkling thread woven in. It draped in soft folds across her hip as she held it up for Winnie's inspection. â€Å"Perfect,† Winnie said. â€Å"You can get engaged in that dress; you can go to a birthday parry; you can celebrate the Solstice-you can probably get married in it if you want† â€Å"You can do whatever you want, but you have to do it now,† Keller said, checking her watch again. â€Å"But do you like it? I think I bought it last year.† â€Å"It's beautiful,† Keller said, and then, as she saw the hurt in Hiana's violet eyes: â€Å"Really. It's beautiful. You'll look wonderful in it, and Galen will be-very impressed.† Where had that sudden hitch in her breath come from? She had gotten over it quickly, but she noticed that Diana gave her an odd look. â€Å"Now, come on, everybody,*' Keller said briskly, looking at Winnie and Nissa. â€Å"Are you two ready?† They both looked down at their ordinary outfits, then looked back up and shrugged in chorus. â€Å"Yeah.† ‘I guess they can think we're the help,† Keller said. â€Å"Everybody check your transmitters. I want to be in constant contact once we get there.† â€Å"Right, Boss.† â€Å"Got it, Boss.† Iliana had put on the dress and was looking in the mirror. â€Å"My hair,† she began, and then she glanced at Keller. â€Å"Ill just leave it down,† she said. â€Å"Okay?† â€Å"Down is fine, down is great.† Keller glanced at her watch and tightened her belt. â€Å"Down is just right for a Solstice Ceremony,† Winnie said. She added in an undertone as Iliana started for the door, â€Å"Don't mind her. She's always like this before a big operation.† ‘It's a good thing I didn't ask her about my shoes†¦.† Keller looked around to make sure there was nothing they were forgetting. Then she looked at the other three girls. They smiled back at her, eyes alert and ready for anything. Even the smallest one, who looked like a Christmas tree angel somebody had taken down and brought to life. â€Å"Okay, people,† Keller said. â€Å"This is it. It's show time.† Galen was wearing a dark sweater and pants that set off his blondness. It was casual but still appropriate for the promise ceremony later on. His eyes met Keller's briefly as Iliana said good-bye to her parents, and they both smiled. Not fake smiles, either. Simply the quiet, undemanding smiles of comrades with a job to do. â€Å"Kee-kee!† Alex said from the door as they went to the car in the garage. That kid is up way too late, Keller thought She turned and waved. â€Å"Blow him a kiss,† Diana prompted helpfully. â€Å"He likes that.† Keller gave her a narrow sideways look and blew him a kiss. â€Å"Kee-kee!† Suddenly, his round little face crumpled. â€Å"Bye-bye,† he proclaimed sadly. â€Å"Oh, that's sweet,† Diana's mother said. â€Å"He's going to miss you. He probably thinks you're going for good.† â€Å"Bye-bye,† Alex said, and huge tears rolled down his cheeks. â€Å"Bye-bye! Kee-kee! Bye-bye!† He began to sob. There was a little silence among the group standing by the car. Winnie stared at Alex, then glanced at Iliana. â€Å"He doesn't-he's never had any precognitions, has he?† she muttered. â€Å"He's a baby,† Iliana whispered back. ‘1 mean, how could you tell?† â€Å"He's just tired,† Keller said briefly. â€Å"Come on, let's go.†

The Pros And Cons Of Freedom Of Speech - 1007 Words

It is widely accepted that free speech is not an absolute right to all speech, at all times. This is impossible because one individual’s freedom of speech will necessarily impose limitations upon another individual’s freedom of speech. To give a very basic example, let us use a town hall meeting analogy, in which an individual’s speech must sometimes be stopped, or they may be ‘denied the floor’, in order to allow others to speak and allow the conversation to progress. What we must therefore turn our attention to is when and how speech can be regulated, within the paradigms of freedom of speech. In this essay, I will explore if it is ever permissible to ban offensive publications that are not expressions of hate speech, and if so, when it†¦show more content†¦However, I will examine both paradigms in this essay, as such a discussion could not be complete without doing so. John Stuart Mill proposed in On Liberty that the only time an individual’s liberty may be interfered with and that ‘power can rightfully be exercised over’ them against their will, is to prevent harm to others. It is not enough to justify a certain law or opinion as a coercive force simply because it is believed to uphold proper morals, or is for an individual’s own good; coercion by the many toward the individual is only acceptable when an individual presents a threat to others. Although it is acceptable (and even beneficial) to argue with a person about his actions, it is not acceptable to control his actions. Mill writes, ‘over himself, over his own body and mind, the individual is sovereign.’ Mill argues with regards to freedom of speech that we should not adjudicate on moral issues for all people or disallow others the opportunity making their own judgments, because to do so would be to make the assumption of our own infallibility. The biggest danger to liberty of opinion comes from people’s confidence in their own righteousness, or in the infallibility of the world they have contact with. Such confidence cannot be justified, as all humans are fallible, and therefore silencing speech has a negative effect on society, as potential truths may be suppressed. Therefore, in order to determine if it is ever permissible to ban offensiveShow MoreRelatedImportance Of Censorship In Society1406 Words   |  6 Pagesdifferent opinions on it, but when used properly, censorship absolutely has a place in society. Censorship, at it’s core, has been around for a few hundred years, dating back to the 1700’s. Censorship can be confusing but the First Amendment gives us free speech. This Amendment basically defines the United States as a nation (Bishop Ke). â€Å"Despite the First Amendment, the federal government has also censored the press at various points in United States history, especially during war time.† (usagu.com) DatingRead MoreHistory Of The Preval Of Prayer In Public Education1538 Words   |  7 Pagesthe statistical analysis which illustrates Americas public schools it reveals that the removal of prayer from our nations schools since June 25, 1962, has violated 39 million students the freedom of choice to acknowledge a higher power. While exploring history, it reaffirms the thoughts of John F. Kennedy speech which includes, his thought that he believes in an America which is officially neither Catholic, Protestant nor Jewish. 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Thus if one views infringement of liberty by the definitions set through the harm and offense principle, it is clear that the interest of a civil society is to protect freedom of speech not to block or regulateRead MoreEssay about Cyber Bullying and Hate Speech1161 Words   |  5 Pages Free speech is both a universal and national liberty. The United Nations and the United States of America believe that free speech is something that humans should be allowed to exercise. However, each respective group has their own limitations. These limitation, although broad, protect against free speech being taken too far. Like any liberty or privilege there must be a line in the sand to keep extremists from aggressively using and abusing this right. The United Nations formed The UniversalRead MoreInternet Censorship Of China, South Africa And Other Countries1851 Words   |  8 Pagespornography is allowed but not another). This paper will show why Internet censorship can be interpreted in both positive and negative ways depending on the perspective that one adopts (whether one is pro-Statist or anti-Statist). In short, pros and cons depend wholly upon one’s worldview and outlook. The first pro may be, as Lorentzen (2014) notes, that â€Å"a partial censorship strategy† is an effective way for governments to control the levels of discontent in their respective countries (p. 405). LorentzenRead MorePersuasive Speech On School Dress Code1316 Words   |  6 Pagesâ€Å"Congress shall make no law... prohibiting the free exercise thereof; or abridging the freedom of speech...†. This is what our first amendment speaks about. The freedom of speech and expression. Schools have been violating this law in the place of school dress codes. There should not be a dress code in school because it violates the first amendment, they do not support creativity and they are expensive. Dress codes violate the first amendment. Students should have the ability to express themselves