Strategic Management for Dell Case Study Example | Topics and Well Written Essays - 2500 words

Strategic Management for Dell - Case Study Example This will help to come up with new production and operation mode that will take the company back to the top. In its earlier operation, the success of the company has been based on the two aspects that helped it to gain competitive advantage in the market. The first aspect was in its product model. While most of its competitors remain with the earlier production model where they would manufacture computers ready for sale, Dell utilized the post-fordism model of production in which products were tailored to the needs of the consumers. The end of the production process for other competitors acted as the starting point of production for Dell. This was an important process that helped it to keep track of the manufacturing process and ensured that the company had the control of the process right from the start to the time the product was delivered to the consumer. It was a production process that is lead by the descriptions of the consumers. However this had an effect on lowering the innovative part of the company. While other companies worked to develop computers that assumed new features, Dell remained to wait to the customer description in order to tailor made the products. (Darlin, 2006) The other aspect of growth for the company was the price advantage that it had over the other competitors. In this case the production model which ensured that the company had less expenses when it came to inventory control and therefore was able to market its product less. The marketing strategy for the company also helped to eliminate middle men in the process and delivered the product right from the company to the customer. This also reduced the price of its product. These are two of the strategies that the company should be working on in the new strategy. They are strategies which helped it to grow and which can also help it to acquire a large segment of the market again. Which are the specific areas that the companies need to address in its new strategy There are number of areas that the company will need to emphasize on in order to reclaim its market and to prosper in growth. These areas include the production process, marketing and meant penetration and diversification. Production process There are minor changes that need to be made in the production process. While the production process has helped the company to cut a competitive edge in the market, it has not been effective in helping it to address the various changes that arise in the operation environment. The production strategy was useful in the beginning when the level of completion was low but it has been losing its effectiveness with time owing to changes taking place in the environment. The production process was sensitive to the market the production cost and it helped to deliver production on time to the consumers. This shows that it helped to meet the demands of the consumer in having products made to their demand and to suit their tastes. But the competitors have been working on new strategies to beat this model while not copying the Dell production model. They have been banking on production of styled computers with many enhancement with are new to the consumers. Rather than going to ask from the consumer what they want so that they can tailor made computer for them, they have been

Crime and Legal System Essay Example for Free

Crime and Legal System Essay In the broad field of criminal justice, one particular issue critically relevant in the concern of crime prevention and social control is juvenile delinquency due mainly to the fact that its target population are the minors in the society. The concept of juvenile delinquency generally encompassed numerous concerns namely the crimes involving minor offenders, the court system to address these cases, the punishment approach for the young individual, and others relevant in achieving an effective approach for achieving the ideal justice for these young offenders. In this pursuit, incorporating sociological concepts can indeed promote development in the effectiveness of the criminal justice system for cases of juvenile delinquency. In analyzing the criminal justice system for minor offenders, it is critically important to consider several factors directly related to the effective achievement of its function. Among these factors are the effect of the punishment to the minor offender, beneficial alternatives for the criminal punishment, motivational strategies of behavioral development, influence of personality background, and others. Incorporating the sociological perspective in this concern, the said field explains that the family structure, environment, and culture are influential factors to the individual’s personality and behavioral development as such, should be considered in determining the appropriate action for cases of juvenile delinquency. Indeed, incorporating this approach will reveal a more appropriate, effectively altercating, and motivational action towards addressing the personal problems of the young offenders resulting to their juvenile delinquency. Indeed, sociological, the youth period in the timeline of each individual is a critical condition wherein the person encounter personality confusion and identity struggle. During this period, the erratic behavioral changes in the person can result to aggressive actions and decisions and if influenced by negative factors can result to juvenile delinquency. As such, approaching the view through a sociological perspective, it is more advantageous to tackle the problem by helping the offender cope up with his or her personal changes and struggle and guide the person to the proper way. Indeed, developing the punishment system in this approach can result to an effective juvenile justice system that promote healthy development through guiding the misdemeanor of the minor offenders towards fruitful growth and development for their benefit. In this approach, the issue of juvenile delinquency will be addressed by minimizing the problem and taking this approach as a mean of helping the youth through the growth.

Peter Tosh and Nelson Mandela Fighting from Opposite Corners Essay

Peter Tosh and Nelson Mandela Fighting from Opposite Corners The Prize: Equal Rights Peter Tosh and Nelson Mandela are two men who dedicated their lives to fight for equal rights. They are united by common goals but walked on different paths in their struggles against the oppressors. The major commonality, which made both men brilliant leaders and revolutionary thinkers, was their passion. The passion they had for their beliefs and turning their visions into reality. Tosh and Mandela’s divergent approaches started during their youth and followed both individuals through a lifetime struggle. Peter Tosh was born on October 9, 1944 in Westmoreland, Jamaica. Born with the name Winston Huburt McIntosh, curtsey of his absent churchgoing preacher father James McIntosh and mothered by Alvera Coke, Tosh found himself alone in the world. Peter faced the hardships of Jamaican country life including lack of supervision and a poor economic standing. Immediately challenged as a child, he was watched by his aunt but claimed that he raised himself. Peter always took responsibility for his actions and never relied on others for help. Self-reliance was the strongest characteristic trait gained during this period. The separation from his parents deeply rooted his need for finding peace in this world. "I was born raised in righteousness, not to say that my parents was righteous, because they did not know righteousness. They were being led away to a shitstem, or being deceived by deceivers, you see, because they wanted to know what was righteousness" (Holmes and Steffens, Reasoning with Tosh). Tosh negatively associated his parents with all that is bad in society and that which one must never become. He chose at a young age to live his life ... ...Piersons, Leroy Jodie and Steffens, Roger. Discography/Track Notes: Peter Tosh — Honorary Citizen. Honorary Citizen Box Set. Sony Music Entertainment Inc., 1997. 15) Steffens, Roger. "The Peter Tosh Biography." Honorary Citizen Box Set. Sony Music Entertainment Inc., 1997. 16) Stepping Razor Red X, The Peter Tosh Story. Nicholas Cambpell, 1992, Northern Art Entertainment. Inc. 17) Tosh, Peter. "Peter Tosh: Honorary Citizen". Sony Music Entertainment Inc., 1997. 18) Tosh, Peter. "Peter Tosh at Sunsplash 1980" The Beat Magazine, 1989. 19) Tosh, Peter. "Herb" High Times Magazine, September 1976. 20) Unknown Reporter. The Weekend Star, Friday, July 4. 1980 21) Walker, John. "Tough Tosh." Trouser Press Interview, 1983. 22) White, Timothy. "In the Path of the Steppin’ Razor." Web: www.boomshaka.com/tosh/razor.html 23) www.anc.org, Mandela Notes

How Slippery is the Slope? Essay

How Slippery is the Slope? â€Å"There is no ‘slippery slope’ toward loss of liberties, only a long staircase where each step downward must first be tolerated by the American people and their leaders.† Alan K. Simpson. The essay, Chapter 6: The Slippery Slope, is a break down on how ineffective and illogical the slippery slope fallacy is in an argument against gay marriage. Initially it presents the counter which is the slippery slope essay, and then it breaks it down by four categories being; (1) slipping to absurdity, (2) slipping the other way, (3) slippery slopes in general, (4) concept of choice. Within this essay it undoubtedly does a good job of disproving this counter argument through the authors ability to use pathos, logos, and ethos in a coherent and commendable way. The first category discusses how absurd it is to assume that if gay marriage was legalized then eventually polygamy, incestuous, and even pedophiliac marriages would all have to be legalized. In the second category it is a reminder that the slopes can slip in more direction, so their theory could back fire and the slope could slip into more support for not only the LGBT community, but also for those who are mentally handicapped and those with sexually transmitted diseases. As the third category states slippery slopes in general are a bad idea and are illogical and the fourth category recognizes that states, â€Å"in addition to the aforementioned reasons, a distinction between gay marriages and polygamous and incestuous marriages can be made based on the concept of â€Å"choice.† This fallacy is extremely weak in any sort of intellectual debate because the tactic of it is to fly off into a many other situations that are, more often than not, ridiculous and do not usually relate specifically to the â€Å"top of the slope† issue, and this essay is a good argument showing the flaws in the slippery slope argument against legalizing gay marriage. Logos was a heavy factor in this argumentative essay. The author uses logos to debate the logic of the slippery slope argument, which in and of itself, is a very illogical argument tactic and the author knows that so it uses that as the main way to attack it. A prime example of this use of logos is  in the third category called slippery slopes in general and the author said, â€Å"It is disingenuous, and callous, to treat any potential change as part of some seamless process of an alleged disintegration of an institution.† That being said, that iss not the only example of the author using logos to argue the counter, there is a plethora of logos used throughout the essay such as this excerpt, â€Å"The very notion is manifestly ridiculous. Gay marriage is a legal and moral issue distinct from these others, and it as best disingenuous to argue that its legalization will force the government to recognize the sanctity of a human bond with an animal or a dead person.† In any debate or argument dealing with civil rights are very pathos-centric, because how can one not be emotional when dealing with the rights of human beings? It is incredibly important to appeal to those emotions which are very powerful tools in persuasion and can attract the proper audience and if the emotions are strong enough it can persuade the counter’s side too. â€Å"If you haven’t figured it out by now, slippery slopes don’t usually have much logical sway. Usually, they can be outright dismissed on their face,† using sentences like this and like this, â€Å"Marriage has evolved for the better many times over the years, and will likely evolve even further in years to come,† are great ways to add a bit of emotional impact on the audience. Also the other sources they use, such as the quote from Andrew Sullivan, help add more emotional impact because what the quotes says. Ethos is also an integral part of this essay, without credibility then the argument has no foundation and gives the audience no reason to believe in the author. The major way that the author uses ethos is through the style of their writing, it’s very academically put together and very formally, which not a lot of essays on this subject on the internet are. There is cited sources and very formal language used; you could even say that the authors use of more intellectual vocabulary might also be an additive to their credibility. The citations they use in this article really help with the authors credibility, because they are linked in so if anyone were to try and dispute what was said to be cited they could go directly to the source and that is massive credibility points. Inversely, the lack of too much ethos is also a major part of this essay. If it were to have too much emotional  continent not only would it seem less formal thus less credible, it would also turn off those w ho are apart of the counter to the gay rights movement by making them feel bad or making them angry because the authors use of emotional content. So in the end it appears as though the slope is not so slippery after all, the counter arguments author failed to recognize how this logical fallacy is almost laughed at when brought to a serious argument. It has no foothold, it basically only existing to exist and should not be taken seriously by anyone with half a brain. It is imperative to realize that opposition only uses this method in a last ditch effort to coax the deep end into believing their side over the other, but it’s also important that in any argument both side can, and may resort to using this argumentative tactic no matter how fallacious and ignorant it appears. The author made solid, valid, and most importantly, logical points to break down the other argument showing how ridiculous it really was to try and use the â€Å"slippery slope† style.

Friedrich Nietzsche’s Thus Spake Zarathustra (1883) Essay

In the Prologue section of Friedrich Nietzsche’s ‘Thus Spake Zarathustra’, he spoke of a thirty-year-old man named Zarathustra who goes into the wilderness where he stays for ten years taking pleasure in his solitude.   When he decides to be in contact with the people again and ‘go under’, Zarathustra starts to share what he has learned over the past ten years.   He tells about a Superman, saying that man is born to be between a beast and a Superman. Man should be able to overcome this state, yet the road is very dangerous.   He preaches that man should utterly focus on this life and not the life after death.   He should hold in contempt things like happiness, reason, virtue, justice, or pity.   As man is becoming more and more tame and domesticated, then the last man on earth will all be alike like a herd of animals.   They shall be afraid of danger and peril, which will lead to self-destruction.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the Zarathustra Prologue, Nietzsche speaks about a crisis that is being shared by the existing humanity—the crisis of being contented with comfort alone; being as comfortable and contented as to resist the utilization of strong, positive goals in one’s existence.   Each section of ‘Thus Spake Zarathustra’ carries with it essential points to consider, especially the Prologue section and Parts 1-3.   What are these essential points?   How do they all blend together to come up with the whole thought or proclamation of Nietzsche?   In the end, we shall come up with the answers to these questions, together with the essential points that create Nietzsche’s preaching of nihilism.   In this world of materialism and nihilism (as Nietzsche declared), is God really dead? Main Body The Crisis of Existing Humanity   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the Prologue section of ‘Thus Spake Zarathustra,’ Nietzsche speaks about a crisis that lingers in all of humanity today.   Zarathustra speaks that saints are too proud and love only God and not men, as stated in the lines: â€Å"Now I love God: men, I do not love.   Man is a thing too imperfect for me.   Love to man would be fatal to me† (Nietzsche 21).   He also stated that acts of charity should go after acts of beseech: â€Å"If, however, thou wilt give unto them, give them no more than an alms, and let them also beg for it† (Nietzsche 21).   This points out that acts of charity are done for the sake of pride and self-worthiness.   When Zarathustra speaks that â€Å"God is dead† (Nietzsche 22), he meant that God does not exist in this world anymore, even on people whom we think should have made God more alive. Secondly, Zarathustra speaks that people have made a shame of themselves: â€Å"Ye have made your way from the worm to man, and much within you is still worm.   Once were ye apes, and even yet man is more of an ape than any of the apes† (Nietzsche 22).   He preaches that the way to go is to be the Superman, which Zarathustra speaks as â€Å"the meaning of the earth† (Nietzsche 22) and the â€Å"herald of the lightning, †¦ a heavy drop out of the cloud† (Nietzsche 25). People are in crisis because much of life is centered on life after death and not on the present life on earth.   Happiness, reason, virtue, justice, and pity appear to be useless and should not be centered on, since self-satisfaction of men is being slaughtered, while men cry to heaven for answers to satisfaction, which should only be found on earth.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Thirdly, Zarathustra speaks that â€Å"Man is a rope stretched between the animal and the Superman—a rope over an abyss† (Nietzsche 24).   There is crisis and peril in trying to go through the rope—the present state of man that should be defeated and prevailed over.   Man has succeeded in transforming itself from a beast to a man, yet there is another significant task for a man—to transform itself from a man to a Superman.   However, the people do not yet understand: â€Å"There they stand †¦ there they laugh: they understand me not†¦Ã¢â‚¬  (Nietzsche 25). For this, Zarathustra starts to speak of the ‘last man’ because people are becoming too content and comfortable with their lives they do not see the need to have strong, positive goals anymore.   Zarathustra proclaims that, if this will not change, time will come when the trees and the soil will bear no trees; when man will not see a reason to long for and dream; and when man will no longer be capable of giving birth to a star (Nietzsche 26). This inability of the last man to create something that is beyond himself would make the earth smaller and smaller, and the last man becoming weaker and weaker†¦ becoming lazier as days go by.   If man is to surpass the crisis that is in the midst, then he should surpass the rope of being a man and learn how to become a Superman. The Principal Parts of the Last Man’s Soul   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   According to Zarathustra, man is not made up of body and soul; rather, that he is composed only of the body that, on the other hand, is made up of the spirit and the ego, which common people call the ‘soul’ (Nietzsche 40-41).   Zarathustra preaches that the ego is—not said—but done (Nietzsche 41).   It is the ego that gives a sense of feeling, while it is the spirit, conversely, that discerns what is to be done considering the ego.    These two, the spirit and the ego, continuously attach to one another over one’s existence: â€Å"What the sense feeleth, what the spirit discerneth, hath never its end in itself† (Nietzsche 41).   Behind the senses of the ego and the spirit is the Self (or the body), which â€Å"seeketh with the eyes of the senses, it hearkeneth also with the ears of the spirit† (Nietzsche 41); yet it appears that the Self is the master of the senses of ego and spirit, as reflected in the following lines: The Self saith unto the ego: Feel pain!   And thereupon it suffereth, and thinketh how it may put an end thereto—and for that very purpose it is meant to think.   The Self saith unto the ego: Feel pleasure!   Thereupon it rejoiceth, and thinketh how it may ofttimes rejoice—and for that very purpose it is meant to think. (41)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      In relation to the crisis, this ordering of the principle parts of the last man’s soul leads one to think that the Self is really in the soul, which is not true, according to Zarathustra (since there is no soul).   The Self is in the body, and for those who say that Self is in the soul, they are called ‘despisers of the body’ who despise because of their esteem (Nietzsche 41).   Through the body, there is spirit; and through the spirit, there is worth and will.   The Self, however, should be made to do what it desires most—to be that which is beyond itself†¦ to be a Superman on earth!   To be a Superman needs a special kind of selfishness—the healthy and holy type of selfishness that â€Å"constrain[s] all things to flow towards you and into you, so that they shall flow back again out of your fountain as the gifts of your love† (Nietzsche 76). In this selfishness there is no lust or craving but true virtue that elevates the body and enraptures the spirit (Nietzsche 76).   This new virtue brings power and knowledge through what he calls the ‘Will to Power’.   This is what drives the powerful into wanting obedience and change.   Zarathustra calls it â€Å"the unexhausted, procreating life-will† (Nietzsche 108), and together with worth and will, this is also what the last man lacks nowadays.   People are unaware of the healthy and holy selfishness, which is why he cannot create beyond himself. The Way to Redemption   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Zarathustra, as a teacher, tries to correct the conflicting understanding of these notions by doing the following: first, by finding his own disciples and teaching them before sending them on their own to find their Will to Power and virtue, which should both be overflowing in order for them to preach or share it with others; and second, by preaching to the most uncommon men (i.e., hunchback, the cripples, the blind men) who live apart from the rest of the people. However, because man has turned his back against the Will to Power, Zarathustra claims that there is suffering on earth as penalty for the negligence: â€Å"Everything perisheth, therefore everything deserveth to perish† (Nietzsche 132).   Yet the past is past.   Even the Will to Power has no power to bring back time; thus, there is suffering.   But there is what is called ‘courage’ that slays giddiness, suffering, and death (Nietzsche 143).   As stated, â€Å"Courage, however, is the best slayer, courage which attacketh† (Nietzsche 143).   By possessing courage, man is on his way to redemption to find his Will to Power and his virtue, for the Self to find its worth and will in the spirit.   At that moment, he will have the power to create beyond himself—a being that even death, giddiness, and suffering is unable to tear down. Conclusion   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"[T]ruth is always on the side of the more difficult.† –Friedrich Nietzsche in his letter to his sister, 1865 (Nietzsche&Kaufmann 29)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In Nietzsche’s ‘Thus Spake Zarathustra,’ he speaks about a crisis that is being shared by the existing humanity.   There is crisis because of the following essential points: first, the non-existence of God in this world; second, the centering on life after death; third, the suffering of self-satisfaction; fourth, the longing for contentment and comfort; fifth, the lack of strong, positive goals and courage; sixth and last, having a smaller world with weaker men.   With the Self as the master of the ego and the spirit, a man should not despise his body because of esteem, especially that it is the body that builds the spirit, which then builds both worth and will. Without the body, there is no spirit, worth, will, and the ego.   To be a Superman is to be selfish enough to gain in knowledge and in power, yet how can all be possible without virtue and Will to Power?   To have Will to Power in a changing and suffering world, however, there is a drastic need for courage.   This is the way to the redemption of mankind†¦ to have the courage in wiping away suffering and pain, which has been inflicted on mankind as penalty for its negligence.   Despite the past being irrevocable, man will no longer fall to self-destruction, as he has learned to go well beyond himself. Works Cited Nietzsche, Friedrich.   Thus Spake Zarathustra.   Translated by Thomas Common.   University Park, Pennsylvania: The Pennsylvania State University, 1999. Nietzsche, Friedrich, and Walter Kaufmann.   The Portable Nietzsche.   New York, NY: Penguin Group, Inc., 1977.

Understanding Experimental Groups

Understanding Experimental Groups Scientific experiments often include two groups: the experimental group and the control group. Heres a closer look at the experimental group and how to distinguish it from the experimental group. Key Takeaways: Experimental Group The experimental group is the set of subjects exposed to a change in the independent variable. While its technically possible to have a single subject for an experimental group, the statistical validity of the experiment will be vastly improved by increasing the sample size.In contrast, the control group is identical in every way to the experimental group, except the independent variable is held constant. Its best to have a large sample size for the control group, too.Its possible for an experiment to contain more than one experimental group. However, in the cleanest experiments, only one variable is changed. Experimental Group Definition An experimental group in a scientific experiment is the group on which the experimental procedure is performed. The independent variable is changed for the group and the response or change in the dependent variable is recorded. In contrast, the group that does not receive the treatment or in which the independent variable is held constant is called the control group. The purpose of having experimental and control groups is to have sufficient data to be reasonably sure the relationship between the independent and dependent variable is not due to chance. If you perform an experiment on only one subject (with and without treatment) or on one experimental subject and one control subject you have limited confidence in the outcome. The larger the sample size, the more probable the results represent a real correlation. Example of an Experimental Group You may be asked to identify the experimental group in an experiment as well as the control group. Heres an example of an experiment and how to tell these two key groups apart. Lets say you want to see whether a nutritional supplement helps people lose weight. You want to design an experiment to test the effect. A poor experiment would be to take a supplement and see whether or not you lose weight. Why is it bad? You only have one data point! If you lose weight, it could be due to some other factor. A better experiment (though still pretty bad) would be to take the supplement, see if you lose weight, stop taking the supplement and see if the weight loss stops, then take it again and see if weight loss resumes. In this experiment you are the control group when you are not taking the supplement and the experimental group when you are taking it. Its a terrible experiment for a number of reasons. One problem is that the same subject is being used as both the control group and the experimental group. You dont know, when you stop taking treatment, that is doesnt have a lasting effect. A solution is to design an experiment with truly separate control and experimental groups. If you have a group of people who take the supplement and a group of people who do not, the ones exposed to the treatment (taking the supplement) are the experimental group. The ones not-taking it are the control group. How to Tell Control and Experimental Group Apart In an ideal situation, every factor that affects a member of both the control group and experimental group is exactly the same except for one the independent variable. In a basic experiment, this could be whether something is present or not. Present experimental; absent control. Sometimes, its more complicated and the control is normal and the experimental group is not normal. For example, if you want to see whether or not darkness has an effect on plant growth. Your control group might be plants grown under ordinary day/night conditions. You could have a couple of experimental groups. One set of plants might be exposed to perpetual daylight, while another might be exposed to perpetual darkness. Here, any group where the variable is changed from normal is an experimental group. Both the all-light and all-dark groups are types of experimental groups. Sources Bailey, R.A. (2008). Design of Comparative Experiments. Cambridge: Cambridge University Press. ISBN 9780521683579. Hinkelmann, Klaus and Kempthorne, Oscar (2008). Design and Analysis of Experiments, Volume I: Introduction to Experimental Design (Second ed.). Wiley. ISBN 978-0-471-72756-9.

Puzzles In Sampling Design And Experimentation Example

Puzzles In Sampling Design And Experimentation Example Puzzles In Sampling Design And Experimentation – Coursework Example Puzzles in sampling design and experimentation May 23, Puzzles in sampling design and experimentation A team of ecologists is studying effects of suburban neighborhoods on stream ecology and due to limited time and finances, has decided to collect data from two sample points on a single stream. Measurables are temperature, dissolved oxygen, and aquatic macroinverterbrates. The design will not give the researchers defensible scientific results because of reliability and validity issues that arise from sampling strategy. Quantitative scope of the study requires reliability and validity that the design lacks. A representative sample is one of qualities of a quantitative study this lacks in the research. Using a single stream ignores data from other streams in the neighborhood and should differences exist in the streams’ composition, the results will not reflect on the data. Use of two sample points is another issue that undermines scientific quality of the study. Even a single st ream may have different features along its flow and multiple data points are necessary for capturing information at the different points. The arbitrary selection of two data collection points also identifies threat to bias, possibly because of convenience. Internal and external threats to reliability therefore exist, extend to validity of the study’s results, and undermine its scientific quality (Cohen, Manion, & Morrison, 2013).Use of many streams for the study and many data points from each stream would improve the design, assuming that resource and time constraints are resolved. Reliance on secondary data can be an alternative if the constraints still exist. Probability sampling of data points, such as use of stratified random sampling with demographic factors and existing literature on features of streams as bases for defining strata, would also improve the design (Cohen, Manion, & Morrison, 2013).ReferenceCohen, L., Manion, L., & Morrison, K. (2013). Research methods in education. New York, NY: Routledge.

Word Choice Qualitative vs. Quantitative

Word Choice Qualitative vs. Quantitative Word Choice: Qualitative vs. Quantitative If you’re studying at college, you’ll hear the terms â€Å"qualitative† and â€Å"quantitative† used at some point. These describe two approaches to research, each of which is associated with different techniques and methods. Mixing up â€Å"qualitative† and â€Å"quantitative† can, therefore, detract from the clarity of your written work. As such, knowing how to use these words correctly is essential. Qualitative (Related to Quality) One sense of the term â€Å"quality† is â€Å"a distinctive characteristic of something.† As such, â€Å"qualitative† means â€Å"related to the quality of something.† In research, this means focusing on the subjective meaning or character of something. In the social sciences, for instance, researchers are often interested in peoples opinions or motivations. A paper in this field might therefore say: This research used a qualitative approach to assess intention to quit among teaching staff. Methods associated with qualitative research include interviews, direct observation, and case studies. Spying on your neighbors doesnt count as qualitative observation, by the way. Quantitative (Related to Quantity) At this point, you won’t be surprised to find out that â€Å"quantitative† means â€Å"related to quantity.† In academic research, this involves working with numerical data (i.e., things that can be counted or analyzed statistically). Quantitative approaches are often associated with the sciences, but they’re also used in everything from marketing research to anthropology (the key factor is using numbers): Population change was estimated using quantitative techniques. The methods used to gather quantitative data vary, though they range from using hi-tech measuring instruments to statistical analysis of survey data. Numbers! Numbers everywhere! Qualitative or Quantitative? â€Å"Qualitative† and â€Å"quantitative† look similar on paper, so it’s easy to mix them up. However, since they cover very different types of research, you must use the correct term when writing up a study, even if using a mixed-methods approach. The important thing is that qualitative research is concerned with subjective meanings (i.e., the quality of something), while quantitative research deals with numbers (i.e., the quantity of something). Remember: Qualitative = Related to subjective human understanding Quantitative = Related to numerical data and statistical analysis

Reading response Essay Example | Topics and Well Written Essays - 250 words - 40

Reading response - Essay Example "Is a plongeurs work really necessary... He earns his bread in the sweat of his brow, but it does not follow that he is doings anything useful." This quote could be found in Chapter XXII when the author is just about to give up working at Auberge, with promise of working prospects in London. In this quote something is being said about poverty: That there are people who would willingly accept their plight because it is necessary. The argument is that it must be done, otherwise something in society will fail. The author, for example, mentioned that there were so many men with university degrees in Paris working as dishwashers and seemed to choose the because it is necessary. The offshoot was that they were trapped into poverty. For all his seeming practicality and sense, why would the author risk going to London on the strength of a friends recommendation? His friend Boris has already led him into deeper mire than he was in previously, so why trust his life on

Lowe's vs Home Depot Essay Example | Topics and Well Written Essays - 500 words

Lowe's vs Home Depot - Essay Example As a result, each brand wants to draw the customers more towards their own products and away from their competitor. In the past Lowe’s has concentrated on providing a better range of products for customers, and on improving customer service so that shopping is a pleasant experience. This matches the preferences of women and the do-it-yourself customers who want to have some choice in their purchases and who take their time to review all the products. The larger stores that Lowe’s tends to have are expensive to run, however, and so their latest plans include a drive to increase efficiency in those stores, so that there is a better return on this investment in space. Home Depot, on the other hand, caters more for serious professionals and so it has concentrated on providing a large number of stores in convenient locations. This is geared to contractors who want reliable availability of known products in the immediate vicinity. Home Depot has paid less attention in the past to the shopping experience and there has been a tendency to cram a lot of products into crowded spaces. This may be changing as competition gets tougher. Each company appears therefore to be analyzing the strengths of the other, and aiming to catch up in these specific areas with their major competitor. It is difficult to judge which company has the better competitive image. In terms of customer preference, it appears that Lowe’s has the better image, because 53% of customers stated a preference for Lowe’s against only 46% for Home Depot. Given that Lowe’s has considerably fewer stores than Home Depot, this is an indicator that they have done a better job in making their brand known to the public and attracting customers to come into their stores. On the other hand, customers spend less at Lowe’s on each shopping trip that they make. Home Depot achieves higher sales figures, which proves in concrete terms that customers rate them highly. On balance, then, it appears that

Monetary Policy Wages, Markets and Income Essay Example | Topics and Well Written Essays - 500 words

Monetary Policy Wages, Markets and Income - Essay Example As asserted by Woodruff, the real interest rate is defined as the interest rate minus the rate of inflation in the economy. Viewing it in another way, interest rate, specifically the nominal interest rate, is the real interest rate plus the inflation. The nominal interest rate is what is actually applied to my mortgage or loan application. With this, it becomes evident that an increase in inflation brings about an increase in interest rate. As such, should I perceive that inflation is relatively during a particular period, then I may defer my decision to apply for a loan or mortgage until inflation has been curbed as expected by economic agencies. This would generally lessen my cost of borrowing given the resulting lower interest rate. Relative to inflation, Woodruff also noted that leading inflation indicators should be watched. These key reports include those on unemployment rate, employment cost index (ECI), GDP, consumer price index (CPI) and producer price index (PPI). The employment reports of the Department of Labor are deemed as the "harbinger of inflation." This is because of the perceived inverse relation between inflation and unemployment rate, meaning with a lower unemployment rate-an uptick in inflation is expected.

Should Service Learning Be a Requirement for College Graduation Essay

Should Service Learning Be a Requirement for College Graduation - Essay Example In such programs, students work with communities to solve real-life problems, which not only helps them learn their role as citizens but also inject a sense of social responsibility in their minds. Service learning is of two types, which include directly concerned and not directly concerned service learning programs. In directly concerned programs, students are engaged in activities, which are related to the educational major whereas in not directly concerned programs, students need to provide their services in such programs, which have no direct concern with the educational majors of the students. Let us come to the point that whether service learning should be a requirement for college graduation or not. I firmly believe that it should be a part and a requirement for college graduation due to a number of reasons. One of the major reasons is that service-learning programs enhance learning abilities of the students. Such programs not only improve students’ critical thinking an d decision-making abilities but also prepare them for future because students may need to do such work at some point in future. Through participating in such programs, students learn the ways to apply their skills and knowledge to real life problematic situations, which they may encounter in their professional lives. Service learning makes students prepared for their future professional roles and responsibilities. Such programs make students aware of the workplace environment at an early stage, which helps them adjust in any workplace environment in a very short span of time. Such programs enhance personality development of the students and improve their workplace skills and abilities. Service-learning programs allow students to translate their theory learning into practice, which is a very positive aspect of service learning. Service learning not only provides opportunities to the students to get experience of real work but also help them enrich learning and renew communities. Coll eges and universities should maintain such resources, which they can use to provide learning opportunities to the students. Service learning has become a necessity for the success of students in professional life. Today, many of the students struggle when they enter their professional lives because sometimes they are not mentally equipped with the workplace environment that is provided to them and sometimes they take a lot of time being trained for the job. Service learning eliminates all such possibilities by preparing students mentally for work. One more thing, for which service learning seems essential at college level, is that it enables students identify the roles, which they will need to play in society in future. When students engage in community activities, they become aware of their social roles and responsibilities in a very young stage of life. It is a fact that a society can sustain its existence only if its citizens, both young and adults, are aware of their roles in th e society. Service-learning programs serve this purpose very well. Opponents of service learning say that such programs are unnecessary because they are not relevant to the educational majors of the students. They say that sometimes students who have selected management as their major are selected for the service-learning programs in which they have to take care of patients is the hospitals. Similarly,

Questionnaire for Bachelor Thesis with topic JSR170 and the Content Essay

Questionnaire for Bachelor Thesis with topic JSR170 and the Content Management Industry - Essay Example 17. Specifications are not available for the kind of applications that we use in our company. 4. Technology: Can Conventional Database Abstraction Layers (DBAL) and Web Services be used for solving the same issues 18. DBAL and web services are capable of solving all of the issues listed in section 2. 19. DBAL and Web services solves the relevant issues for us. 20. DBAL is tunable and can be used to realize additional controls that may be needed. 21. Our people are comfortable with DBAL / Web services 22. DBAL and web services are easier to adopt and use than the new standard processes 23. Many of the disadvantages of DBAL / web services are taken care of JSRs and JSRs are growing. Statements Very Un Important (1) Un Important (2) Neutral (3) Important (4) Very Important (5) 5. Technology: Is Data Access more comfortable with JDBC or other Data mining / warehousing software 24. Additional features on JDBC for connecting dissimilar databases. 25. Generic warehousing tools are good enough for our requirements. 6. General: Closing Remarks 26. JSR 170 is the future standard for all kinds of applications from Java stable. 27. JSR 170 is easy to adopt and use. 28. JSR 170 is compatible with most of the Enterprise Content Management Vendor products. 29. JSR 170 has advantages that are better than the other equivalent standards and products. 30. Adopting JSR 170 would improve our performance in the company. Signature of the person filling the form Thanks for your cooperation Question Selection and grouping. Categorization is done on the basis of the following: 1. Size of the company 2. Turnover of the company 3. Nature of business 4. Database employed on the website The...This would help in analyzing the advantages with respect to the size of the company, nature of business, database employed and also on the turnover. This would help in understanding whether the companies of similar traits think alike or differently; if so why Answers to be evaluated in line with the standard evaluation practices of assigning 1 for very unimportant and 5 for very important. Based on these numeric assignments of the choice, the other factors are also evaluated in line with the grouping and the related questions. Answers for specific groups could be averaged and viewed as a relevancy factor for the heading / group from the specific company type / size.

Lochgelly Essay Example | Topics and Well Written Essays - 3500 words

Lochgelly - Essay Example ve on the economy of Fife, the costs of the project and the long-term benefits of such a project, the effectiveness of a front end development process which has been recommended, and finally the report s attempts to make useful recommendations regarding the scope of improvement of the developmental housing project in Lochgelly. The report covers the main factors which have helped to create the decision of the stakeholders with respect to the strategic housing development initiative in Scotlands Lochgelly. The National Planning Framework for Scotland has identified that the region of Scotland called Fife has tremendous potential for housing development. Not only is the place connected to Dundee and Edinburgh, the region is expected to have a huge population growth is coming 20 years. Exactly, about 11% growth in population is expected by the year 2031. Therefore, the General Register Office has made a plan where it requires more than 35,000 new homes to be built in the next 20 years. Since Lochgelly is a place located in Fife which is expected to be one of the hotbeds of developments in Fife, it is quite natural that the stakeholders would be having a lot of interest in housing projects in Lochgelly. Although Lochgelly was very well developed prior to 2004, after the coal mines closed, the town saw a decline in population and economic growth. The town has links with the roads in the south; it is also connected to by train tracks to Dundee and Edinburgh. On the side of the town, there are vast stretches of natural beauty. The structure Plan of 2006-2026 by the Fife Board has identified land locations in Lochgelly for building 1750 houses within the next 20 years. This development project will not only improve the economic condition, but it will also improve the job opportunities in the town of Lochgelly. During a housing development project, the engagement of stakeholders is of prime importance. The standards and structure plan has provided framework for the

Questionnaire for Bachelor Thesis with topic JSR170 and the Content Essay

Questionnaire for Bachelor Thesis with topic JSR170 and the Content Management Industry - Essay Example 17. Specifications are not available for the kind of applications that we use in our company. 4. Technology: Can Conventional Database Abstraction Layers (DBAL) and Web Services be used for solving the same issues 18. DBAL and web services are capable of solving all of the issues listed in section 2. 19. DBAL and Web services solves the relevant issues for us. 20. DBAL is tunable and can be used to realize additional controls that may be needed. 21. Our people are comfortable with DBAL / Web services 22. DBAL and web services are easier to adopt and use than the new standard processes 23. Many of the disadvantages of DBAL / web services are taken care of JSRs and JSRs are growing. Statements Very Un Important (1) Un Important (2) Neutral (3) Important (4) Very Important (5) 5. Technology: Is Data Access more comfortable with JDBC or other Data mining / warehousing software 24. Additional features on JDBC for connecting dissimilar databases. 25. Generic warehousing tools are good enough for our requirements. 6. General: Closing Remarks 26. JSR 170 is the future standard for all kinds of applications from Java stable. 27. JSR 170 is easy to adopt and use. 28. JSR 170 is compatible with most of the Enterprise Content Management Vendor products. 29. JSR 170 has advantages that are better than the other equivalent standards and products. 30. Adopting JSR 170 would improve our performance in the company. Signature of the person filling the form Thanks for your cooperation Question Selection and grouping. Categorization is done on the basis of the following: 1. Size of the company 2. Turnover of the company 3. Nature of business 4. Database employed on the website The...This would help in analyzing the advantages with respect to the size of the company, nature of business, database employed and also on the turnover. This would help in understanding whether the companies of similar traits think alike or differently; if so why Answers to be evaluated in line with the standard evaluation practices of assigning 1 for very unimportant and 5 for very important. Based on these numeric assignments of the choice, the other factors are also evaluated in line with the grouping and the related questions. Answers for specific groups could be averaged and viewed as a relevancy factor for the heading / group from the specific company type / size.

Venerable Pierre Toussaint Essay Example | Topics and Well Written Essays - 250 words

Venerable Pierre Toussaint - Essay Example Pierre on the other hand, obtained basic education where he was able to read and write. Secondly, he was not expected to work in the fields where there was hard labor, and also he was not subjected to punishments. During his stay on the Haiti, the sound of drums in the field offended him. The thought of the bloodbath that happened in the fields was too harsh for him to comprehend. Pierre relocated to New York with his master. Soon after the death of Jean Berard, Pierre took the initiative to look after his ailing wife, who had just learnt about his husbands demise (Malley 89). Pierres elevation to sainthood came as a result of his charity, which was easily deduced from his act of adopting Euphemia. During his burial, Pierre was eulogized as one who had "remarkable qualities of mind and heart and on his incredible charity". Secondly, he was also branded as "Gods reflection in ebony". He was greatly loved, which is exhibited by the enormous number of people from both races who attended his

Reply to Post of Jennifer Schaefer Essay Example for Free

Reply to Post of Jennifer Schaefer Essay The outline set by the learner for the conduct and content of the initial interview is very traditional and methodological. It starts out with the gathering of relevant information, analyzing the data and then formulating solutions to the problems of the clients. This method is the commonly used approach in the world of therapy because it has been proven effective and easy to use by many therapists. For the first part of the outline, I think that the learner is very formal. This may make the client feel that he or she is being examined by a professional which is not helpful in forging a relationship with the client. This stage is very important because it empowers and enables the client to disclose all his or her experiences that will lead the therapist to find or provide solutions to the client’s problems. In the end, this formal or rigid approach can impede the progress of the counseling session. Reply to Post of Michele Moran The outline drafted by the learner tackles the issues of the client from recent to old. The problem that I see with this kind of approach in conducting an initial interview is that it seems very invasive to the client. At the beginning of the interview, the therapist or counselor would immediately ask for personal information about the client. Then, the client will be bombarded with questions or insinuations regarding his or her problem. I think these stages are essential but a rapport first must be established between the client and the therapist. Through this, the client can feel the he or she is not just talking to a professional who is doing his job but more of a friend or confidant who is willing to help and concerned about the welfare and development of the client.

Comparing Civil Disobedience by Henry David Thoreau and Martin Luther K

Comparing Civil Disobedience by Henry David Thoreau and Martin Luther King Jr.   Ã‚  Ã‚  Ã‚  Ã‚  Any one can say that a law is unfair and unjust. However, who is really willing to accept the consequences for going against an unjust law? Is breaking this law really worth the punishment? The government is the one to decide whether a law is reasonable, but what if a member of the public believes that a law is not? Should he rebel against this law? Henry David Thoreau and Martin Luther King Jr. answered yes to this question and believed that one should speak out against an injustice. They both believed that government had many flaws. Even though they shared many beliefs in many of the same subjects concerning Civil Disobedience, they had many different views on how the government should work and how the citizen should be treated by society.   Ã‚  Ã‚  Ã‚  Ã‚  Both Martin Luther King Jr. and Thoreau believed that one should act out against an unjust law by means of peaceful protest. If one is going to openly express his ideas of disagreeing with an unjust law, he must be willing to accept the consequences. Both Martin Luther King Jr. and Thoreau demonstrated this acceptance of consequences by going to jail without repercussion. This shows that they truly believed in the eradication of such a law that forces them to do something that they do not want to do. Martin Luther King Jr. wanted was arrested for gathering with others to protest peacefully, which the police claimed was unlawful, because they we...

Critical Analysis of Robert Frosts The Road Not Taken Essays -- The R

Critical Analysis of Robert Frost's The Road Not Taken The speaker in Robert Frost's 'The Road Not Taken' gives the reader insight into human nature with each line of poetry. While, Frost had not originally intended for this to be an inspirational poem, line by line, the speaker is encouraging each reader to seek out his or her own personal path in the journey of life. Romanticizing the rural woods of New England creates the perfect setting for the theme of self-discovery laid out and described by the speaker. Robert Frost's original intent in writing the poem was not to convey the inspiration that it has for almost a hundred years. He had written the poem to poke fun at his friend, Edward Thomas, with whom he had taken many walks. Thomas was hesitant and always wondering what would happen if he had chosen a different path (http://www.yoga.com/raw/readings/frost_road.html). In fact, Frost sent the poem to his friend, then in France, and got the response, ?What are you trying to do with me (http://www.libarts.sfasu.edu/Frost/PopPoems.html). However, Frost did see the impact the poem was having and stated, 'Do not follow where the path may lead?Go instead where there is no path and leave a trail.' The speaker communicates many things in the first stanza of the poem. The first line, ?Two roads diverged in a yellow wood,? uses imagery with the color yellow, the color of gold, to show that the speaker sees an opportunity ahead of him. The two roads symbolizes the choices and consequences he must choose. The next line, ?And sorry I could not travel both,? illustrates how difficult it is to make a choice. It is impossible not to wonder what could happen by choosing the other road and what he could be missing out on. ?And being one traveler long I stood,? shows how the speaker would like to be in two places at once. Unable to accomplish this, he takes a long time to decide on what he should do. Finally, the speaker describes studying the first option, looking as far into the future as he possibly could with the lines, ?And looked down one as far as I could to where it bent in the undergrowth.? The speaker continues to convey his message in the second stanza of ?The Road Not Taken.? In the opening line of this part of the poem, the speaker says, ?Then took the other, as just as fair.? Here, he is turning his attention to the second road... ...ng the road he eventually chose made him the person he is. In being forced to choose and face the consequences, he was afraid to make a wrong decision. He is better off for having even made any decision at all instead of standing there, procrastinating. Although one person cannot take all the roads in life, trying to choose everything will leave that person just as empty as choosing the wrong path. In finally choosing, he changes the direction of his life and encourages the reader to explore new territory or create something new. Above all, one has to be true to himself and follow his heart. The speaker, throughout Robert Frost?s ?The Road Not Taken,? is a way of identifying with the reader through basic human feelings and struggles. Everyone faces hard decisions and feels the struggle within to choose the right path on which to base his or her life. It is how we choose and how we deal with what is down the road that makes us who we are. Works Cited Baym, Nina, et. al. The Norton Anthology of American Liturature. 5th edition. Vol.II. New York: Norton, 1998. http://www.yoga.com/raw/readings/frost_road.html) http://www.libarts.sfasu.edu/Frost/PopPoems.html

Boyz in the Hood Research Proposal

In his 1991 film Boyz N the Hood, director John Singleton crafts a world which defies the limitations of cinema to portray events realistically, depicting South Central Los Angeles in the 1980s and early ‘90's. The portrait of the neighborhood where protagonist Trey grows up is in many ways bleak and unflinching. With a casualty that suggests much about the circumstances that face impoverished black Americans in dangerous urban centers, the director marks the world of young Trey with all the trappings of the ghetto.The familiarity that neighborhood children feel toward violence, weapons and death is not as much stated as illustrated in the film, with altercations, gunfire and fatalities providing the backdrop to life. One is immediately struck by the grittiness of the depiction, with longview shots of streets and alleyways showing the constant state of peril and paranoia which came to ensconce Trey and his friends.The comfort that the director shows in dealing with material tha t has the potential to make viewers squeamish appears as a natural element of the story-telling, with the ugly realities of the film’s world taking on a role of exposition for the decisions of the young men of the neighborhood. â€Å"Singleton, having grown up in the kind of situations depicted in his film, created a world close to his heart and well within his knowledge.Thus the young writer/director followed the most-often-preached rule of storytelling – write what you know. † (Santo, 1) This qualified him uniquely to place his stamp as director on this film. Though the approach of bare-knuckled frankness in the film makes it shocking to watch for those unversed in its content, Singleton is successful at avoiding cliche or sensationalism by way of violence.The narrative is instead moved forward by the desires and experiences of the characters to resist the violence, substance abuse and unemployment that are epidemic around them. The film’s effective exa mination of these themes renders it a suitable primary text for a research examination on the treatment of such subjects in cinema. Works Cited Santo, Jason. (Oct. 31, 2003). Fair Enough Friday: You’re a Hack! MicrocinemaScene. Ret. 4/17/08 .

Climate Change and Global Warming Essay

Cause Climatologists, who predict short and long-term climate trends, believe carbon dioxide and other emissions, mainly from industrial and commercial activity over the last two centuries, have altered the Earth’s atmosphere. This change has caused a â€Å"greenhouse effect† which is rapidly warming the planet. Effects The predicted effects of global warming include the melting of polar ice caps; a significant rise in sea levels; more extreme weather events; a reduction in agricultural land; water shortages; food shortages; loss of rain forests; and more species becoming extinct. Solutions Scientists believe all nations must take immediate and urgent action to dramatically reduce carbon emissions. Technological solutions have been proposed, ranging from â€Å"carbon scrubbers† that remove carbon from the atmosphere and reduce greenhouse gases to placing giant mirrors in space to reflect enough sunlight to cool down the planet. Controversy Although an overwhelming majority of scientists accept the man-made global warming theory, a minority have questioned this consensus. They suggest that man’s impact on the climate is negligible and that global warming is wholly the result of natural cycles. David Kennedy, nd. Basic Causes of Global Warming Retrieved February 27, 2013 from http://www.ehow.com/about_5057613_basic-causes-global-warming.html Basic Causes of Global Warming Greenhouse Effect When sunlight hits the Earth some is absorbed but most is reflected. The greenhouse effect is when sunlight escaping back into space is absorbed by gases in the atmosphere and then reflected back onto the Earth’s surface. Most greenhouse gas is water vapor, but other gases that contribute to it include carbon dioxide, methane, ozone, and other gases that have a less significant impact. Carbon Dioxide According to the U.S. Emissions Inventory 2004 Executive Summary, in 2002 around 40 percent of carbon dioxide emissions were the result of burning coal for electricity. Around 93 percent of the electric utility industry burns coal. Carbon dioxide emissions also come from cars and other vehicles, airplanes and buildings. New technologies, like the hydrogen fuel cell vehicle and hybrid electric vehicles, are some solutions for minimizing vehicle carbon dioxide emissions. Methane Methane is the second largest contributor to the greenhouse effect. Methane is a natural byproduct of living organisms and is produced by plants and bovine flatulence. Bacteria decomposing organic material also produce methane. According to the U.S. Emissions Inventory 2004 Executive Summary, methane levels have increased by 145 percent in the last 100 years. In the United States, all rice fields are grown in flooded areas which produce methane gases. Deforestation Deforestation is the process of clearing forests, either rainforest or temperate forests. The burning of forests is responsible for up to 25 percent of carbon dioxide emissions. This is the result of clearing and cutting nearly 34 million acres a year. Forests are also important because they convert carbon dioxide into oxygen. So while carbon dioxide emissions increase, the lack of forests is making the number increase faster. Permafrost Permafrost is a layer of land and soil that has been frozen and kept at freezing temperatures or below. In many northern climates like Alaska, Canada and Siberia, the permafrost layer of soil holds vast amounts of carbon. What researchers and scientists fear is that the permafrost will warm up and microbes will decompose the soil and release carbon dioxide. Permafrost has absorbed carbon dioxide for thousands of years, but may release it back if thawed. Timothy Sexton,.nd. Global Warming Cause & Effects retrieved February 27, 2013 from http://www.ehow.com/about_4744736_global-warming-cause-effects.html Global Warming Cause & Effects Greenhouse Effect The overriding cause of global warming is an umbrella term known as the â€Å"greenhouse effect.† As the rays of the sun reach Earth, some of the heat is absorbed and some is radiated back into the atmosphere. Greenhouse gases in the atmosphere act similarly to a gigantic mirror and reflect warmth back to Earth that in the past would have continued being radiated into space. It is this reflection of heat back to Earth that is at the heart of the greenhouse effect. Greenhouse Gases These greenhouse gases that are responsible for reflecting back heat that would otherwise be lost include simple water vapor, carbon dioxide, methane and the infamous ozone. Unfortunately, there is no way to know exactly which greenhouse gas is most responsible for the greenhouse effect. Cause of Increased Gases The problem of global warming has been caused by the addition of more greenhouse gas into the atmosphere. The gases responsible will rise into the air whether humans are here or not; the problem is that much of basic human activity in the 20th and 21st century produced greenhouse gas at a level never experienced before. Basically, any activity that produces one of the gases listed above is a cause of global warming; everything from driving a car to using electricity. Because trees act as a natural conversion plant to transform carbon dioxide into oxygen, deforestation contributes to global warming because the fewer trees there are, the more carbon dioxide gets into the atmosphere. Effects The effects of global warming are potentially far-ranging. Increased temperatures means melting of glaciers, ice and snow around the poles, which means an increase in sea levels. Warming water will also increase the potential for hurricanes and typhoons so devastating that they will make Hurricane Katrina pale in comparison. That rise in sea levels could also mean that beachfront property will soon be found 10 to 50 miles inland from where beaches are now. Temperatures The average temperature on Earth has been steadily rising since the mid-1980s, and global warming is expected to continue this trend. In addition to longer and hotter summers, rising temperatures will affect agriculture. Indeed, the effect of a hotter Earth is already increasing the transmission of infectious bacteria that thrive under warm conditions. Hoax? There are still a great many people who believe that global warming is simply some kind of politically-created hoax. Those leading the charge against global warming tend to be industry with a vested interest. On the other hand, the list of scientific entities that have agreed on the reality of global warming include, among many others, the National Oceanic and Atmospheric Administration, the Environmental Protection Agency and the Royal Society of the UK.

A Lesson Before Dying: an Examination of a Prodigious Storyteller Essay

A good novel entertains the reader. An excellent novel entertains and enlightens the reader. Set in a Cajun community in the late 1940’s, A Lesson Before Dying is a heart-warming tale of injustice, acceptance and redemption. A Lesson Before Dying by Earnest J. Gaines is an excellent novel. Not only does Gaines inform the reader, he entertains will his effective storytelling. His use of symbolism, voice and stylistic devices keeps the reader enticed to the very last page. One way Gaines is an effective storyteller is his use of symbolism. The first symbol to present itself in A Lesson Before Dying is the hog. During trial for robbery and first degree murder, Jefferson’s attorney attempts to get him off by dehumanizing him and denouncing his intelligence, claiming he is incapable of murder because he doesn’t have a â€Å"modicum of intelligence† (Gaines 7). He even goes so far as to compare Jefferson to a hog: â€Å"Why, I would just as soon put a hog in th e electric chair as this† (Gaines 8). This statement drives the central conflict. The hog, a filthy animal, represents the way the whites treated and regarded the blacks; as dirty, unintelligent and inferior animals, whose sole purpose was to work for them. The second symbol to appear in the novel is food. In A Lesson Before Dying, Tante Lou uses food as a means of affection. When Grant tells her he is going into town to eat, he says â€Å"Nothing could have hurt her more when I said I was not going to eat her food† (Gaines 24). Miss Emma brings Jefferson his favourite foods while in prison, to try and comfort him and show him he is loved. When Jefferson refuses to eat, Miss Emma takes it straight to heart and is greatly distressed. Grant even tells Jefferson to eat for Miss Emma, to show that he loves her. In addition to symbolizing love, food also symbolizes Jefferson’s humanity in the novel. Jefferson, taking being called a hog as a great emotional blow, refuses to eat, claiming â€Å"That’s for youmans† (Gaines 83). It is only when Jefferson reconnects with his humanity that he agrees to eat. The final symbol in A Lesson Before Dying is the notebook. After many attempts to reach Jefferson—from Grant, Miss Emma and Reverend Amborse, Grant gives him a notebook to write his thoughts in. In this notebook, Jefferson reflects upon life and death. He writes to Grant about all the injustices he has faced—saying â€Å"it look like the lord just work for wite folks† (Gaines 227) and the his impending fate. The notebook represents Jefferson’s acceptance of his unjust life and his newfound sense of self-worth. In addition, the notebook also shows the bond which formed between Grant and Jefferson. By writing to Grant, he finally accepted Grant’s guidance and showed that Grant made a difference in his short life. As seen through these examples, Gaines uses many symbols to effectively tell his story. The second reason Gaines is an effective story-teller, is his utilization of voice. Most of a Lesson Before Dying is conveyed through stream of consciousness. Narrated by Grant Wiggins, much of the novel is dedicated to Grant’s internal monologue: â€Å"What am I doing? Am I reaching them at all? They are acting exactly as the old men did earlier. They are fifty year younger, maybe more, but doing the same thing those old men who never attended school a day in their lives. Is it just a vicious circle? Am I doing anything?† (Gaines 62) Another way Gaines utilizes voice is through his use of Cajun dialect. Rather than having the dialogue written in proper English form, Gaines presents it exactly how the characters speak: â€Å"I didn’t raise no hog, and I don’t want no hog to go set in that chair. I want a man to set in that chair, Mr. Henri† (Gaines 20). The final form of voice used is epistolary voice. All of Chapter 29 is told through Jefferson’s diary, directed to Grant, to convey Jefferson’s last days on earth. For these reasons, Gaines’ is an effective storyteller because he uses eclectic and creative voice techniques to give the novel a feeling authenticity. The final technique Grant uses to effectively tell the story of A Lesson Before Dying, is stylistic devices. The first device used is repetition. For example, the first time Grant goes to visit Jefferson he remarks â€Å"You know what I’m talking about, don’t you? his eyes said. They were big brown eyes, the whites too reddish† (Gaines 73) and then, he again says â€Å"His eyes mocked me. They were big brown eyes, the whites too reddish† (Gaines 74). Another device used is charactonym. The character Paul is a perfect example of Gaines’ use of charactonym. Being one of the first white men in the story to accept the black people, it could be said that he is so named after Paul the Apostle, who â€Å"was one of the most influential early Christian missionaries† (Livingstone, and Cross 1840). The final stylistic device used paradox. For example, when Grant describes Jefferson’s trial, he says â€Å"I was not there, yet I was there† (Gaines 1). All in all, Gaines uses many efficient stylistic devices to tell his story in an effective manner. Gaines’ ability to effectively tell a story—through symbolism, voice and other stylistic devices, has created a highly stimulating and moving read. A Lesson Before Dying is a emotional and enlightening tale that is bound to touch all those who read it. Works Cited Gaines, Ernest J. A Lesson Before Dying. New York: Random House, 1994. Livingstone, E. A., and F.L. Cross. The Oxford Dictionary of the Christian Church. 3rd ed, Rev. Oxford, England: Oxford University Press, 2005. Print.

Decisions Business Scenario Essay Example | Topics and Well Written Essays - 2500 words

Decisions Business Scenario - Essay Example e saying goes â€Å"A problem is a chance for someone to do his/her best.† Hence effective decision making, is often required and the first step in the decision making process is to define the problem so that the available information may be collected, analysed, summarised and studied to find out suitable solutions to the problem on hand. This paper attempts to formulate problems relating to the expansion of the business of the company Nestle Waters in the country Dega, which appears to be a potential market but surrounded by a multiplicity of problems that need to be addressed if the company wants to successfully launch and maintain its business. The First part of the paper deals with the problem formulation using appropriate tools and techniques. Before we step in to the analysis of the problems in the business scenario of the company ‘Nestle Waters,’ a brief background of the company and the country, where the company is contemplating to expand, is produced below for a better understanding of the problem environment by the readers: Dega is a South Pacific Island comprising of multi religious ethnic people, some with European origin and sizeable American settlers having half of indigenous religion and remainder belonging to Christianity, Buddhism and Islam. Major languages include English, Spanish and French in addition to the local indigenous language. The natural resources include agricultural commodities like coffee, cocoa spices and banana, petroleum and natural gas. Main industrial orientation is towards fishing and tourism. The island is vulnerably exposed to all natural calamities like Tsunami; earthquake and so on and also is fighting HIV/AIDs and Terrorism. With 103 factories working in 36 countries Nestle Waters accounted for a turnover of 5.7 billion in 2005. The company employs 30,000 people and is currently enjoying a market share of eighteen percent. The company bottles seventy-five brands of mineral water and market them all over the world.

Addictive Behaviours Research Paper Example | Topics and Well Written Essays - 1750 words

Addictive Behaviours - Research Paper Example To better understand what can be done and what the genetic component to addiction means, we first have to analyse the concept of addiction and then examine how the genetic model compares with several other models which explain addictive behaviour as well as the reality that we have in treating and handling addiction as it dealt by with the courts of law and a morally guided culture. The Concept of Addiction As discussed by Peele et. al. (1998) the basic concept of addiction can be understood as the visible, quantifiable, and often pathological activity of an individual that displays its inability to leave a habit which creates a desire for a physical substance or the engaging in a particular act. This concept was further developed by Compton (2001) who adds that the addictive behaviour may be due to a mental or a physical dependence which is based on a person’s habit. This is certainly an improvement over the common understanding of addiction in which a person is said to be addicted if s/he continues to use a substance despite causing harm to his/her person. When a person is at such a state, the addictive behaviour exhibited by the individual can increase with time. This increase can be represented in several ways which include an increase in the amount or the frequency of using the addictive substance or exhibiting the addictive behaviour.

Ferrari trategic Management Case Study Example | Topics and Well Written Essays - 3500 words

Ferrari trategic Management - Case Study Example Ferrari i known and i highly valued everywhere in the world. From the U to Japan, from Germany and witzerland to India, to France, Autralia, New Zealand, Ruia, Brazil and Argentina. The term 'Contructor' applie in F1 for a corporate or any well-organized body which contruct the car, engine or chai. The contructor of an engine or chai own the intellectual right to it. (Porter, 1985, 44) The title of Formula 1 World Champion Contructor i given to the car that ha drawn the mot point during the coure of the eaon. A car' engine and chai, both are taken into account while deciding on it point. If a car' chai and engine contructor i the ame, the title imply goe to that contructor. But, if the maker of the chai and engine are different, the title i given jointly, like Ferrari-Honda, Renault-Mercede etc. The name of the chai contructor come before that of the engine contructor. The term 'contructor' and 'entrant' have different and pecific meaning. An entrant i the peron or corporate entity that regiter a car and driver for a race eaon. Thereafter the reponibility of preparing and maintaining that car during the race weekend lie with them. The term 'team' i uually applied to an entrant organization. The 1970 were the lat decade Ferrari entered a a work effort in port car racing. After an uninpired performance in the 1973 F1 World Championhip, Enzo Ferrari topped all development of port car in prototype and GT racing at the end of the year, although, Enzo planned to pull out of F1, that year which wa the year of the lat "official" Targa Florio road race Enzo regarded a more important to him. After three poor year, Ferrari igned Niki Lauda in 1974, and made the momentou deciion to pull out of portcar racing to concentrate upon F1. However, poor reliability with the 312B3 kept them from taking victory that year. The new Ferrari 312T, developed fully with Niki Lauda, introduced in 1975 brought Ferrari back to winning way. Niki taking the driver' crown and Ferrari the contructor'. (Mazzucato, 2002, 55-88) In 1976 Lauda crahed at the German Grand Prix. Carlo Reutemann wa hired a a replacement, o with Clay Regazzoni driving the other car, Ferrari had to run three car in the 1976 Italian Grand Prix when Lauda returned unexpectedly oon (only 6 week after hi accident). Lauda cored point, but retired from the lat race in Japan in heavy rain, thu allowing Jame Hunt to take the title by jut a ingle point. In 1977 Lauda, having come back from hi near fatal crah the previou year, took the title again for Ferrari (and the team won the cotrucutor' championhip), overcoming hi more fancied, and favoured, team mate. Hi relation with the team, epecially the team manager Mauro Forghieri continued to deteriorate, and he decided finally to leave for Brabham. (Mazzucato, 2002, 55-88) In 1978, Ferrari raced with Carlo Reutemann and Gille Villeneuve, and while they managed to produce a olid car it, like everyone that year, wa outclaed by the ground effect Lotu 79. (Mazzucato, 2002, 55-88) Jody checkter replacing the Lotu bound Argentinian in 1979, took the title, upported by Gille Villeneuve (who dutifully followed the outh

Leadership and Organizational Behavior in Action Essay

Leadership and Organizational Behavior in Action - Essay Example The firm that is analyzed in the paper is General Electric (GE), a multifarious company, setup by Thomas Alva Edison in the year 1890 by the name Edison General Electric. The company is currently headquartered at Fairfield, Connecticut in the United States and has made several breakthroughs in segments of Energy, Capital Finance, technology, power generation to name a few. Some of the benchmark innovations of GE include the mars observer, launching of CNBC news channel for business reporting in real time, GE Money which provides customers with facilities of a general credit card and at the same time the facilities of a store card with discounts and promotional offers. Such innovations have helped GE scale the position that it holds today. GE has been continuously emerging as a champion when it comes to innovation. Its businesses related to infrastructure have proven to be another step towards building a better future. GE is currently operating across many regions of all the inhabited continents of the world. GE has been a pioneer for the past 130 years and strived hard towards innovation. Since the invention of first light bulb to the present jet engines the company has come a long way in making the world a better place to live. The company which is an equal opportunity employer has a strong presence in many countries and proudly supports a diverse workforce. The company believes in fair treatment policy and has formed various forums to nurture people with differences in age, ethnicity, gender, sexual orientation etc. (GE, â€Å"Our Company†). This project report deals with organizational challenge of workforce diversity. Maintaining a large workforce brings along challenges and people from different background may not be able to adjust well with each other. Objectives As GE supports a diverse workforce, managers will be faced with the challenges of combating discrimination within the workforce and at the same time promoting alliances and inclusiveness i n the group. Negative attitudes and behaviors may influence decision making and might also result in a loss of productivity as well as personnel. If negative behavior or prejudices creeps up within the workplace it will affect the company’s image and may also lead to litigation. The same is the case with multiculturalism. Multiculturalism may be defined as the process whereby people from different cultural background are motivated to work as a unit and also motivated to achieve the common goals of the organisation. The objectives of this report are to make careful assessment of the situation. The report will identify the desired course of action for GE which will help them to overcome the situation. This would require the involvement of all the groups. Managers will have to work on removing personal bias and should also create ways for engaging in personal dialogues with teammates. Managers need to clearly understand that the recipe for success is teamwork and the approach sh ould be unique to the organization for resolving the dispute. Secondary resources have been used for doing the analysis and collecting evidences. Literature review Multiculturalism is the apprehension which epitomizes a new way of acclimatizing to the future world. It is the process of recognizing and respecting different diversified groups with different cultural background in an organization. The people with divergent socio-cultural class are addressed and motivated and are eventually accredited for bringing stability within the organization (Rosado 1-4). Multiculturalism has long been a sensitive issue, a never ending debate, measure of its efficacy in an organization or in the society has come under scanner. These questions or issues have been creeping over time and again to understand the need of multiculturalism, its

Baroque and Classicism Essay Example | Topics and Well Written Essays - 750 words

Baroque and Classicism - Essay Example On the other hand, classicism in art is described as forms of artistic style during the late 15th century and defined as â€Å"a movement that can be defined by its attention to traditional forms concentrating on elegance and symmetry. It takes the art of the Greeks and Romans as its idea of perfection† (artrepublic). Using these definitions, the current discourse hereby aims to contrast two distinct works of art: the baroque art of Bernini, â€Å"Ecstasy of St. Teresa†, with the classicism of Poussin, â€Å"Discovery of Achilles on Skyros†. The â€Å"Ecstacy of St. Teresa† by Gian Lorenzo Bernini is reportedly found in the Cornaro Chapel, Santa Maria della Vittoria, Rome (Khan Academy). Consistent with the characteristics and features noted from the definition of baroque art, the â€Å"Ecstacy of St. Teresa† exhibits the embodiment of movement, energy, intense spirituality and the apparent exemplified passions of the soul as could be viewed from th e facial expression of St. Teresa. The expressed flow of movement could be viewed from the intricate folds of St. Teresa’s clothes, as well as that which was worn by the angel. Since the scenario seemed to depict that the angel had just allegedly pierced St. Teresa’s heart with a spear, the image of St. Teresa was in a suspended motion that apparently vividly shows her point of ecstacy. Therefore, the art work effectively represented baroque in terms of the effectiveness of the artist in capturing the intense passion on the face of his subject, St. Teresa.

Individualized Education Program Essay Example for Free

Individualized Education Program Essay All students have a right to education and safety at the expense of the school that he/she attends, including students with special need that requires special situation with no additional cost. Having such a diverse student body, an administrator would need to have an understanding of the legal ramification that is included in disciplining and accommodating special education students academically. All students have a right to be educated and in education there is a needed to become cautious that a special educational student can be expelled and/or suspended for being offenders of the school disciplinary code of conduct, like all other students. Also, staff and administration must become aware of the procedures of the IDEA in discipline students of special needs. This paper will discuss the disciplining of a special education students and if the disciplinary action taken to discipline a students was appropriated according to the special education laws. Student of special needs has multiple office encounters that surface into referrals due to unacceptable behavior in the instructional classrooms environment as well as other area of the school. For example, the students of special needs were standing out outside of a classroom. The students and other student was engaged in an argument begin to push and shove each other. The one student agreed but the other special needs student through a punch at the other student. A teacher grab the student, however the special needed student continue the confrontation and teacher lead him away. Further, at the beginning of the year the special needs student was reassign to the school due to behavior at local school. The student is a high school student and test data is showing that the student is behind three grades levels. The student refuses to completed work and continues to interrupt the learning environments. Added, the students show high level of frustration toward the instructor when periodically. The student attends class daily without pencil/pen or paper. Student has shown aggressiveness of verbal and physical threats toward other students in the classroom as well as disrespect toward staff. The students has been tested and identified as having an Emotional Behavior Disorder (EBD). The student show little progress in developing relationships with the dean of students, social worker, and other staff members such as the ESE staff at the school. The student have several alarming emotional concerns that differ from one incident to the next, and on different levels of how serious of the students disability is, therefore, interrupting the whole educational process. Moreover, the student is showing behaviors of withdrawals and isolation. Students with this disability experience a lot of tribulations when it comes to maintaining any relationships involving their peers or adults. It is possible that many of them will have a medical diagnosis. This particular student is very disruptive in class on a daily basis and has a hard time focusing and capturing the content being instructed. The student parent feels challenged and pushed beyond measure in addressing the student’s behaviors toward the classroom environments and his education. She empathizes for the child because his father past when he was younger and she have not remarried. She believes that the students are not just having few bad days, along with having a hard time adjusting to the change of not having a father nor sibling to express thought too. The teacher perspective of the situations was as follows: the student needs to build skills in areas of respecting other space and cooperation. She believes that overall the special needs student is a great students when desire to be. Added, after learning the student background the teacher believed that student needs counseling to address the student’s deeper emotions, which are preventing the student from becoming successful in the classroom. The student attention seeking has become a great distraction; as well as the student’s action has presented a safety hazard for other students and staff. The administration staff decided to reassign the student (without notifying the parent) to an alternative program. When investigating the incidents in the hallway, the finding showed that that the student is at- risk to himself as well as fellow students and staff members. The suggested program presents an opportunity of preventing him from dropping out of school, providing the student with another option of educational. This reassignment will serving as a disciplinary consequence, which provides the student time to address behavioral remediation. Although, the students feels that this is not the place he want to go. He refuses to agree to the reassignment. Student further express that he will not be going to the school for remediation. Although the school acts in the best interest of the majority; the school was out of compliance because according to the Federal government’s No Child Left Behind legislation (NCLB), the school has violated the student right to choose. The No child Left behind Legislation insists that a student is entitled to choose the reassignment school. Further, all parents/guardians must be inform of the change. Additionally, as part of the compliance with the NCLB legislation, any student who is a victim of a violent crime will be offered an opportunity to seek a school choice transfer rather than an alternative program. Because the school did not contact the parents to inform her of these interventions that the Student Support Team suggested. They did not provide the parent the right to be informed of all the information and how they are protected under three significant federal statutes: the IDEA, the American with Disabilities Act of 1990 (ADA), and the Rehabilitation Act of 1973, Section 504 (Essex, 2012). Moreover, the ADA protects individuals whom have one or more physical or mental deficiencies, have a record of such impairments and are regarded as currently having that impairment. The individual must also qualify for the position, or program that is in question in order to be protected under the ADA. The Section 504’s criteria for protection are identical to those stated under the ADA. All of these laws are set in place to act and use as a guideline for any student with special education needs. If this issue was to be brought in front of a judge, most likely the ruling would be in favor of the parent and student. HONIG, California Superintendent of Public Instruction v. DOE, et al. (1988). Strong decision in school discipline case on behalf of emotionally disturbed children who had academic and social problems. Court clarified procedural issues designed to protect children from school officials, parent role, and stay put, that schools shall not expel children for behaviors related to their handicaps. Doug C. v. Hawaii (9th Cir. 2013) On June 13, 2013, the U. S. Court of Appeals for the Ninth Circuit issued an important decision about parental participation at IEP meetings. Pete says that All special education staff who conducts IEP meetings should be familiar with this landmark ruling about IEP meetings and parental participation. Another area the school fails to address staff touching students or allowing another student to touch another student could motivate a law suit. In the case Pitasky, 1995, a law suit was filling against school personal. In this case if a student inquired injuries, either physical or emotional, that occurs either accidentally or intentionally, from the fight. The school could be accounted for wrongful actions and to deter such actions in the future (Fisher, Schimmel, Kelly, 1995). In closing, all students have a right to education and safety at the expense of the school that he/she attends, including students with special need that requires special situation with no additional cost. It is important to maintain collaborative support system between the school, family, and community to ensure a positive outcome to maintain a productive and effective educational environment. In the educational arena are many of special need students in educational programs whom are employed and will be able to function as productive citizens, with the proper services and procedures that are available. Courts have acknowledged that schools cannot guarantee the safety of all students (Mawdsley, 1993). Schools officials and school personnel, however, may have legal liability when a student is injured either by a deliberate action or negligence by a teacher. References Doug C. v. Hawaii (9th Cir. 2013). Retrieved fromttp://www. wrightslaw. com/caselaw. htm Essex, N. (2012). Religion and the Public Schools. In Fossel, M. Holstein, N. (Eds. ), School Law and the Public Schools: A Practical Guide for Educational Leaders (5th ed. ) HONIG, California Superintendent of Public Instruction v. DOE, et al. (1988). Retrieved from http://www. wrightslaw. com/caselaw. htm Mawdsley RD. Supervisory standard of care for students with disabilities. West’s Educ Law Q. 1993; 2:421–433. Quoted in: Yell M (2001).

The International Financial Reporting Standards In Russia

The International Financial Reporting Standards In Russia International Financial Reporting Standards (IFRS) and their predecessor, International Accounting Standards (IAS) is gaining in worldwide recognition. All publicly traded companies in the EU must adopt them by 2005 and many other countries either have adopted them or plan to do so in the near future. After break up of Soviet Union, Russia has experienced a lot of turmoil and changes both political and economical the country has struggled to get rid of its socialist past and it has now evolved to be a more important partner in international affairs and economics. The need to develop the modern accounting system has therefore been obvious and the country had two choices: to develop its own system or to adopt an existing one, like IFRS. In 2002, the Russian Prime Minister announced that all Russian companies and banks must prepare their financial statements in accordance with international standards starting January 1, 2004. Implementing that decision will not be easy, for a variety of reasons. Not all international standards have been translated into Russian. Many Russian accountants are not sufficiently familiar with international standards to implement them. Some Russian universities have only recently started teaching international standards and the continuing education programs of the various Russian accounting associations are not yet prepared to offer comprehensive courses on international standards. Current Russian accounting standards conflict with international standards in several important ways and these conflicts will not be resolved in the near future. This project paper considers the issues that arise when implementing new accounting regulations, some of which are not new and have been covered in the literature, but others of which are particular to the implementation of IFRS reporting. Te method of implementation, the scope of IFRS, particular issues with local accounting practice and IFRS, the issues of enforcement of compliance with IFRS and its relationship with audit, the link between IFRS reporting and taxation and the provision of education and training are all considered. There is also review of the state of preparedness of local group listed entities with respect to the implementation of IFRS reporting. There are many research areas for accounting research where the work could also inform the practice of IFRS accounting. The paper provides a contribution by highlighting how one country has moved to implement the requirement for group listed enterprises to prepare IFRS accounts and the issues that then arise for legislators, preparers and users. Introduction of the study Background of the study Globalization is making a dramatic impact on the world economy, borders are getting less and less relevant and corporation and trade between companies situated on different continents is now very common. More and more companies have become global in their commercial activities and international trade with shares and credits is constantly increasing. As companies and capital needs have left the national level, capital internalization has become a necessity. The demand for an open financial market is now stronger than ever. Globalization makes comparability and harmonization of the accounting and financial reporting top priority. The goal of the EU is to create a free market where capital labor, goods and services are to move freely. With the common currency, the European market has become more transparent for companies and it has made it easier to analyze business opportunities within the EU. The implementation of International Accounting Standards (IAS) and the International financial Reporting Standards (IFRS) will further improve the transparency of companies information and also be an important step in the EUs commitment for a common European capital market. For investors and lenders it is important to have comparable and quality information and this can only be achieved if countries cooperate in creating a common system like IAS/IFRS. After the breakup of the Soviet Union in 1992, Russia had to change its economic system from a planned economy to a market economy. In a commend economy the means of production are in public ownership, the state dominates the economy, and economy activity is supposed to respond to state direction. By contrast, in a market economy the means of the means of production are mainly in private ownership, the state creates the legal framework in which economic activity takes place, and economic place supposed to respond to market forces. Such a transition obviously has important consequences for accounting, which ceases to be an instrument of the state economic administration and instead becomes an instrument at the disposal of the business community. New types of companies and enterprises desperately needed new accounting standards. In a market economy the objective of companies financial reporting is to give useful information to present and potential investors, creditors and other interested parties to facilitate their decisions. Though until now the role and the financial reporting still remains the State, in the person of the tax authorities. Nevertheless, voices of the other interest parties investors, creditors, managers and also accountants and auditors become more and more important. In that way, the Russian accounting and financial reporting develop, approaching international standards. As transition economies go through the process of shedding their centrally planned accounting model and replacing it with a market oriented model that uses international standards they face a number of problems. Very few people know the new rules, since the international standards must first be translated into their language. Accountants who can read the international standards promulgated by the International Accounting Standards Board and its predecessor, the International Accounting Standards Committee in the original English have a competitive advantage in this regard, but trying to fully exploit this advantage may be frustrating if potential clients or employers do not place much value on international standards. There is also an inertia barrier to overcome. It is difficult to change the status quo (Friedman Friedman 1984). Accountants and managers who have been using the old system for 20 or 30 years do not want to change because they feel comfortable with the system they lear ned in school or on the job when they were young. Those individuals also happen to be the people who are now in charge of enterprises and accounting departments, so their approval must be had before any new system can be adopted and implemented. 2.1.1. International Standards in Russia As we know from our previous readings, accounting is part of the legislative system. That is a problem because Russia will never have true international standards if government has to legislate it. There will always be a lag and style and language problems. The original plan by the Russian Finance Ministry in 1998 was to adopt all IAS by 2000. That did not happen. The new target for full adoption and implementation is 2004, at least in the case of banks and publicly traded companies. However, that target is also unlikely to be met. In fact, not a single accountant interviewed thought that international standards would be fully adopted and implemented by 2004. One accountant estimated that full implementation would take ten years (RobertW. Galina G., 2004) In the case of the standard on impairment, many Russian companies and their accountants do not want to apply the impairment rules because many companies have assets that are overvalued. Applying the impairment standard would cause the asset side of the balance sheet to shrink, considerably in many cases, and they do not want that to happen. In extreme cases, a company that appears healthy could appear to be insolvent if the impairment rules were applied. This hesitancy is not unique to Russia. The same situation exists in Republika Srpska, the Serbian part of Bosnia, and in other formerly centrally planned economies. Perhaps the main reason why the standard on financial instruments has not been adopted is lack of demand. Very few Russian enterprises use complex financial instruments, and the ones that do are already applying the IAS or U.S. GAAP on this topic. Also, this standard is difficult to understand and many Russian accountants are not eager to make the effort to learn a standard that they probably will not use in the foreseeable future. Another point that could be made about Russias adoption of international standards is that even the standards that have been adopted may not always be international standards. For example, the Russian standard on income taxes is based on the old version of the IAS income tax standard, not the new one. This fact is known within much of the Russian accounting community but may not be as well known outside of Russia. Another, less well known fact about Russias accounting standards is that the Russian versions of the standards that have been adopted are not mere translations of the English language originals. In many cases they are abbreviated, simplified versions of the original English language IAS. RAS tend to be much shorter, more detailed and conceptual. They cover a fraction of the content of IAS. In short, it may not be accurate to state that Russia has adopted IAS. It would be more descriptive to say that Russian accounting standards are merely based on IAS. Often the differences between RAS and IAS are not large or important. However, the difference may be substantial, such as in the area of accruals principles. Another reason why RAS will never be identical to the international standards is because there is a timing lag between the time a new international standard is issued in the UK and the time that new standard is translated into Russian and adopted as part of the Russian accounting rules. This lag could be overcome if the Russian Duma made it a rule that all new international accounting standards will automatically and immediately become part of the Russian rules. However, the Duma will never make such a rule, for reasons of national pride and sovereignty. So the lag will be permanent, even though there is a theoretical solution that would correct this lag. The degree to which the Russian accounting community understands the international standards depends on several factors. The Russian translation of the original English version of the standards was not available until late 1998. The translation was mediocre, in some respects. Part of the problem was because there were no Russian terms to convey some of the concepts. In other cases, the Russian translators simply used the wrong word or said things in such a way as to make the sentence or phrase unintelligible. In at least one case, the translator left out the word not, with the result that the Russian version of the standard instructed the reader to do something, when in fact the English version of the rule said not to do something. These kinds of mistakes and imperfections are to be expected the first time a technical document is translated, especially in cases where no terms exist for some of the words and ideas that need to be translated. The Russian accountants who cannot read English are limited to reading the Russian translation of the international standards. That places them at a competitive disadvantage, for the reasons mentioned above. The Russian translation is mediocre in some places and in other places is downright incorrect. The Russian speaking accountant has no way of knowing how accurate the reading of a particular sentence or paragraph might be, but must rely on what is written because there is no other alternative. Russian accountants who were educated in a university that did not teach the international standards have a problem reading the international standards in any language because the standards contain concepts that the Russian accountant was never exposed to during the years at the university. Such accountants must learn the new rules as best they can, either by self-study or by attending some lectures or seminars on the various topics. Another reason why the accountants in the outlying regions are not as knowledgeable about international standards as are the big city accountants is due to differences in demand. Most clients that need statements prepared according to international standards are in Moscow or St. Petersburg. A few big enterprises are scattered around other parts of Russia, mostly in the bigger cities. The accountants who service smaller clients have little or no need to know the international standards, so they do not take the time to learn them. The result is a two-tier system where the accountants and the employees who work for their clients in Moscow or St. Petersburg know at least something about international standards, whereas their counterparts in the outlying regions know less, or perhaps nothing about international standards. 2.1.2. Developing Russian Accounting Standards (RAS) and Establishing IFRS in Russia As Valeria Petrovets (2006) mentioned in his study, during the first period after break up Soviet Union, not much happened with the accounting system as the government was occupied with other, more important, issues. From 1993, the balance sheet, and from 1996, all financial reports were made in net figures according to international practice. In 1994 the Ministry of Finance approved the first accounting standard and marked the beginning of new Russian Accounting Standards (RAS). The Federal Law On Accounting was issued at the end of 1996. A new free market economy demanded further changes in the Russian accounting system and in March 1997 an order for an accounting reform program was signed by Yeltsin. One of the important parts of the program was the development of RAS in compliance with IAS (Yegorov, L., 2002). Until year 2006, it had been of work in transition to IFRS: there were 22 new accounting standards approved (which were written on IFRS basis), the Institute of Professional Accountants and the fund National Organization for Accounting and Financial Reporting were founded, a number of legal codes in this area were approved and the first official IFRS Russian translation was made. Until 2004, using the IFRS was voluntary. Subsequent reformation of the national accounting leads to legislated regulation of the financial reporting according to the IFRS. At the end of 2003 the Central Bank issued a directive which obliges all banks to represent their consolidated financial statements for 2004 according to IFRS. At the first stage the statement according to IFRS should be represent to the Central Bank together with Russian financial reporting. In 2007, a complete bank system transition to IFRS and abandonment of the national standards is planned. In (2004) the Ministry of the Finance of the Russian Federation approved The Conceptual for accounting and finance reporting development in the Russian Federation on medium-term perspective, which defines the main directions of transaction to finance reporting according to the IFRS for Russian companies. The Conception raises the question of the necessity for the legislated approval of the IFRS. It is supposed that consolidated accounts, made according to the IFRS, will get the legislated status. The Conception provides two stages in the transaction: I stage: 2004-2007 Compulsory transition to IFRS of consolidated accounts for companies of major national interest, except for those companies listed on other stock exchanges and which prepare their financial reports according to other international standards (for example, US GAAP). Approval of the Russian financial reporting standards for legal persons, prepared on the basis of the IFRS. II stage: 2008-2010 Compulsory transition to the IFRS of consolidated accounts for the other companies, including companies, listed on other stock exchanges and which prepare their financial reports according to other international standards. 2.1.3. National Accounting Differences Accounting differences In presentation, recognition, and measurement In perception, and interpretation Different accounting principles Different objectives of financial reporting Country-specific social, economic, and cultural environment Figure (1): Reasons for International Accounting Problems Accounting differences between different countries depend on what purpose the country has with the financial reporting if the information is intended mainly for present and potential investors or for tax authorities and creditors. Interested parties of a companys annual report are also employees, suppliers, clients and other organizations. With the help of financial statements, users receive information that they need and companies are ready to present. The different purposes of financial reporting are primarily influenced by economic, social and cultural factors. One of the important cultural variables is the means used for financial reporting regulation: because of this, if change is triggered in two countries at the same time by the same event, the means chosen for regulating may be different. In addition, different countries have different attitudes about how the legislations are followed. It is believed that cultural differences affect accounting. Nevertheless, it can be difficult to apply them to the measurement of accounting differences. More direct links can be established between accounting, legal and accounting systems. Accounting principles are formed in accordance with the purpose a company has with its financial reporting and that can be significant for the way in which balance and income statements are formulated. The differences in accounting principles can also lead to identical or similar operations and transactions being evaluated and accounted differently, thus showing a different annual profit. Motivation of the study The main purpose of my study is to investigate how the process of IFRS adoption for the national accounting system develops in Russia. And also, there is some additional purposes that I am going to study are to show how Russia works with the reformation of its accounting system, how the historic and economic development affected accounting and financial reporting. As well as to define obstacles and problems which the country in general, and separate companies, in particular, have come across in connection with IFRS implementation. The project paper is written with the intention to contribute to the picture of international harmonization of financial reporting and how far Russia has advanced for IFRS implementation. This study might be interesting for those who are interested in international questions and international accounting. Objectives of the study The objective of this study is to find out what problems do Russian non banking companies have in connection with IFRS implementation. And also to determine how the countrys historical and cultural background affects their transaction to IFRS. Literature of the study As it has been known from previous studies, so many researchers have been written about International Accounting Standards (IAS), International Standards on Auditing (ISA), accounting harmonization, accounting education and accounting reform in transition economies in recent years. A few books and articles have focused on accounting reform in Russia. An early study by Mills and Brown (1966) discussed how shifting from a production model to a profitability accounting model would help Soviet enterprise managers make decisions that would increase the efficiency of their firms and help them to better allocate resources. In a similar vein, Thornton (1983) discussed changes in the way the Soviets accounted for factor costs over a twenty-five year period. A study by Scott (1969) stated that Soviet accounting after the 1965 reforms started to place more emphasis on enterprise profitability, which helped move the Soviet economy closer to a Western market model. Other authors have also touched on this theme. Horwitz (1970) discussed the effect that decentralization has on the management accounting control system. Chastain (1982) described how the Soviet accounting system was not able to keep up with the needs of enterprise managers. He also assesses the implications of that inability for the accounting profession. Turk and Garrod (1996) discussed the lessons Slovenia learned when it began the process of changing to International Accounting Standards. The Slovenian experience is not unlike the Russian experience in many ways. Preobragenskaya and McGee did research on the relationship between IAS and foreign direct investment (FDI) in Russia (2003a) and on the state of auditing in Russia (2003b). Their FDI study concluded that the lack of credibility of Russian financial statements was hampering inflows of foreign capital. Their audit study found that the state of auditing in Russia is not yet up to western standards. A few studies have been made on accounting education in Eastern Europe or the former Soviet Union. According to one scholar, Houghton Mifflins 1300-page Principles of Accounting was the first Western accounting text sold in the Soviet Union (Collingwood 1991). It was translated and distributed by Finansy I Statistika, Moscows government owned publisher. Kobrack and Feldman (1991) speculated whether the reform process in the Soviet economy could create a new market for accounting textbooks. McGee has written about educating accounting professors in Bosnia Herzegovina (2003a) and reforming accounting education in Armenia (2003b). There are several sources of information on recent developments in accounting reform in Russia. The International Center for Accounting Reform in Moscow [www.icar.ru/] publishes the ICAR Newsletter. The World Bank publishes Transition Newsletter, which gives current information about various aspects of market reforms in transition economies, including accounting reform in Russia. The Russian websites of the Big-Four accounting firms also have current information and, in some cases, publications. The Deloitte Touche Russian website has an e-library link that contains a variety of items on various aspects of doing business in Russia. It has a Doing Business in Russia Online Guide, which includes much information on accounting and tax topics. It has several newsletters that address accounting, tax and legislative issues on various countries, including Russia. Russia Legislative News is a monthly newsletter that contains accounting and tax items. Legislative Tracking is a daily publication that keeps readers abreast of Russian pending legislation. Ernst Young publishes An EYe on Russia, a monthly newsletter on current business, accounting and tax issues. It also has a Russian Legislation website that contains downloadable documents on Russian accounting, tax and related legislation that have been translated into English. There are various strands in the literature on international accounting harmonization which cover such areas as: the degrees of harmonization (Tay and Parker, 1990; Emenyonu and Gray, 1996; Murphy, 2000), whether international accounting harmonization is appropriate (Hove, 1986; Cairns, 1997: Flower, 1997) and the degree of compliance with IFRS (Cairns, 2001; Street and Gray, 2001). Most of the relevance of this study on the implementation of IFRS would seem to be the research on the appropriateness of IFRS for developing or transitional economies, the practical implications of implementing IFRS within a country located in the continental European tradition of accounting and research on the changes to national accounting in transitional economies. In his 1998 study, based on a review of the literature on accounting and developing countries, Nobes noted various points about the appropriateness of IFRS for developing countries. Nobes talked about developing countries but Russia is a developed country and at the same time keeps on developing. He suggested that given the likely users of most enterprise financial statements in developing countries were the tax authorities and owners and lenders to private enterprises, adopting IFRS in developing countries, where IFRS are stated to be investor oriented (IASB, 2003; F9), may not be appropriate. In particular many of the later IAS (IAS 22-38) might not be relevant for presenting accounting information for taxation purposes. Nobes also suggested that, given the lack of a developed accountancy profession to interpret and apply the more judgmental aspects of IFRS (either as auditors or accountants), there could also be issues of the reliability of accounting information. Though he provid ed examples, he did not make explicit that this could be a particular issue for any accounting information based to a large extent on market data such as fair value (Nobes, 1998a). Further research on transitional economies has indicated structural issues with a lack of active stock markets, and corruption, which may affect the reliability of IFRS financial statements and estimations of fair values (EBRD, 2000; Sucher and Bychkova, 2001). However, much change has been state sponsored, rather than spontaneous, and the Ministry of Finance has continued to play a key role (Seal et al., 1995). This may therefore indicate that change may be very slow. Garrod and McLeay (1996) also highlighted how governments have adapted the previous state-controlled accounting systems to meet the envisaged demands of new users as well as state demands for tax collection and dealt with the general issues of conflicting objectives for financial reporting. They comment on the problems of establishing the right balance between state and professional involvement in the regulation of accounting and the difficulties that have arisen in valuation of assets, in the absence of fully functioning markets, and the scope of financial statements (Garrod and McLeay, 1996). In much of the previous research there has been an emphasis on the de jure situation with accounting change in Central Europe, and less focus on the de facto situation which might be quite different (as suggested by Bailey, 1995). There is a need for further research on the actual operation of financial reporting within enterprises to ensure that any implementation process pays due regard to the de facto situation rather than merely the de jure situation. There has also been a tendency in the academic research to study individual countries as comprising enterprises all with similar financial reporting objectives. However, within a country there are different groups of enterprises with different reporting objectives depending on their size, funding and ownership structure. Indeed, some authors have suggested that, within the classification literature, there may be different types of accounting systems in operation in any one country (Nobes, 1998b). This could be taken further to suggest that there are different groups of professional auditors and accountants trained under different reporting systems (e.g. some auditors trained under an international system of exams in accounting; some under a local examination system). Any research on the changes to national accounting should reflect this diversity of needs and resources. The Big Four audit firms have played a large role in the move to IFRS around the world, as they are often the auditors of IFRS statements and they have the large resources needed to maintain appropriate knowledge and expertise in IFRS. There has been relatively little research on their role in transitional economies (though Seal et ai, 1995, and Sucher and Alexander, 2002, are exceptions and some concerns about their roles are raised in some of the World Bank reports). Some consideration needs to be given to their role in the move to IFRS within the transitional economies. The literature suggests that there may be contextual factors which affect the appropriateness and effectiveness of the implementation of IFRS in a transitional economy such as the Russian Federation. These factors may be divided into the position of the Ministry of Finance in initiating and implementing reform; the role of the particular users of financial statements, and the relationship between financial reporting and taxation which in turn may relate to the national tradition in accounting (Anglo Saxon versus continental European). Then it is suggested that there are specific factors which may affect the effectiveness of and the ability to implement IFRS: differences between local and IFRS accounting standards, particular issues with individual IFRS and the reliability and availability of market data for fair values, and the approach to enforcing compliance, with particular regard to the role of auditors. There may also he additional factors concerning how the IFRS are translated and the extent of education and training in IFRS. Summarize, critically evaluation of the articles, conclusion and suggestions From the above literature reviews we can summarize the followings. In order to evaluate a study, a thorough analysis of the sources is in place. As earlier described, most of the written sources were used for theoretical background. The authors and their books are well-known and widely used for social studies similar to this study. The newer written sources that have been taken from the Internet have come from magazines, newspapers and portals associated with accounting issues and were chosen out of a greater selection. Accounting is one of the spheres that has been transformed since the beginning of the 1990s. Its reformation and supervision have been executed by various governmental bodies, although considerable resources from international organizations have also been attracted to the process. The adoption of national standards based on IFRS was chosen as the vehicle for change. But change occurs slowly and the country is huge. There is a lag between the time standards are adopted and the time they are implemented. Some of the reasons are the lack of demand for quality information, mostly from inside users of financial information, and the mentality and education level of the majority of accountants and educators in accounting. This situation may be understandable for a country that is in transition and that existed in the absence of freedom and market relationships for many decades. From the authors point of view, from the options under consideration, the preferred option toward the transition to IFRS is to make it compulsory to provide IFRS statements for companies that are in the zone of public interest. It is not necessary to have Russian Financial Statements for such companies. For other companies it can be left up to them which rules, if any, to use for their financial statements. There are several problems with forcing IFRS down the throats of any segment of the accounting and financial community. On e structural problem is the difficulty of harmonizing the legislative branch so that the various players are on the same field. There is a lack of coordination between or among the various parties. There is a serious lack of high quality consultants on IFRS implementation. All these factors do not help in the transition to IFRS. If Russia is to succeed in transforming its economy into something where markets dominate, it will have to overcome these barriers. But force is not required. Markets are the absence of force. Markets are just voluntary exchange. Markets develop naturally when no one prevents anyone else from trading what he has for what he wants. It seems illogical to use force to implement markets. There is some evidence