Girl with a Pearl Earring

One of Johannes Vermeer’s mysterious artworks which are universally recognized is the Girl with a Pearl Earring. This piece of artwork still poses a few unanswered questions and wonders after more than a century of studies. The identity of the sitter in the portrait, who is she? What significance did the pearl earring have? When was the exact date of the painting? Vermeer was born and raised in the Dutch town, Delft and began his genre paintings in the late 1650s. Although Vermeer produced only 36 paintings in his lifetime, he had a different approach to his artworks. Dutch paintings were very popular as it captures the everyday experiences and the affection of the land and homes in the town. Paintings celebrate and record the facts of life enhancing the intense consideration of warmth and cooler qualities of light. Vermeer adapted the expressive scenes taking on a timeless presence to impart them as extraordinary dignity and moral gravity. Girl with a Pearl Earring has been called as The Dutch Mona Lisa during the Golden Age. She is young, delicate and has an appealing and questioning look on her face with her head slightly turned towards us. She is wearing a rich golden robe with a white collar, a blue turban with yellow falling behind her. She is set against a dark defined background which dominates the space of the scene. Vermeer discovered the skill behind optics and light to capture what the audience sees. The uneven and spotted dark background enhance the three-dimensional effect of the figure as light illuminates something delicate which takes us to the pearl earring as a focal point. Pearls in the17th Century was a status symbol and conveys a sense of purity and innocence which together make a representation of a timeless beauty. Over many centuries, the young girl with sympathetic eyes starring over her shoulder holds no attributes that identify her and her age Vermeer is known for painting religious and mythological themes and the evident interest of the female presence and activity. This encourages the audience to understand Vermeer’s challenge to explore the intimate aspects of female nature as well as their relation to social context. It is the lack of historic and iconographic framework that conveys such immediacy to all who view her. Identities of the sitter’s in most of Vermeer’s paintings have ever been recognized, including the girl in Girl with a Pearl Earring. It has believed she may have been Vermeer’s first daughter; Maria aged about 12 or 13 between 1665 and1667. The painting was not seen as a portrait but a tronie, and considers the model in Vermeer’s Art of Painting. Contemporary scholars do not agree with the subject as they believe the painting is an idealized study and reveals Vermeer’s classical tendencies. Even though his artworks seem so realistic, modification to scale and shape have been made to achieve balance in the composition and strength. The mixtures of colours used by Vermeer suggest the intensity of light and tonal values. His paint build-up through brushwork creates uneven and granular effects and captures the attention of the audience. There are studies which explore the number of aspects of Vermeer’s painting techniques and materials although it is difficult to describe as his methods is complicated by the artist experimenting different techniques throughout his career. It has been detected that the use of chalk, charcoal, tempera and oil paints in various tones were used with the initial drawing of the figure. One of the most important stages in his procedure is the underpainting after the initial drawing was complete to ensure the accuracy of lights and darks, composition, volume and substances to the form to create an effect illumination. Colours used in underpainting include warm browns, black and white. The next stage was to give correct colouring and fix the final contours of the forms. This procedure is called working-up. Each area of the painting corresponded to a distinct visual experience to render the illusionistic visual experience as convincing as possible. As you can see, the girl’s face was illuminated with the work-up procedure with two layers of thin flesh tone using a badger. As artist had very few colours in the days, glazing was used to create the vibrant colours. For example, blue and red were glazed over each other to create purple. There were two areas in which Vermeer used glazing. The blue part of the turban with ultramarine blue and white and then a thin transparent layer of ultramarine once the first layer was dry to add depth and chromatic power to the underlying opaque blue. While Vermeer’s painting techniques was never a fixed technique, his artworks show that his use of methods and materials were those used by contemporaries. His work shows a sense of realistic impression, sensuous quality and mystery. This enables the audiences to understand the sophisticated perspective and his used of innovative ways to create a sense of space and awareness of its psychological impact.

Development in Late Adulthood Essay

Daniel Levinson depicts the late adulthood period as those years that encompass age 65 and beyond. Other developmental psychologists further divide later adulthood into young-old (ages 65–85) and old-old (ages 85 and beyond) stages. Today, 13 percent of the population is over the age of 65, compared with 3 percent at the beginning of this century. This dramatic increase in the demographics of older adulthood has given rise to the discipline of gerontology, or the study of old age and aging. Gerontologists are particularly interested in confronting ageism, or prejudice and discrimination against older adults. Aging inevitably means physical decline, some of which may be due to lifestyle, such as poor diet and lack of exercise, rather than illness or the aging process. Energy reserves dwindle. Cells decay. Muscle mass decreases. The immune system is no longer as capable as it once was in guarding against disease. Body systems and organs, such as the heart and lungs, become less efficient. Overall, regardless of people’s best hopes and efforts, aging translates into decline. Even so, the speed at which people age, as well as how aging affects their outlook on life, varies from person to person. In older adulthood, people experience both gains and losses. For instance, while energy is lost, the ability to conserve energy is gained. Age also brings understanding, patience, experience, and wisdom—qualities that improve life regardless of the physical changes that may occur. Aging in late adulthood profoundly affects appearance, sensation, and motor abilities. An older adult’s appearance changes as wrinkles appear and the skin becomes less elastic and thin. Small blood vessels break beneath the surface of the skin, and warts, skin tags, and age spots (liver spots) may form on the body. Hair thins and turns gray as melanin decreases, and height lessens perhaps by an inch or two as bone density decreases. The double standard of aging applies to men and women in older adulthood just as it did in middle adulthood. Older men may still be seen as distinguished, while older women are labeled as grandmotherly, over the hill, and past the prime of life. During late adulthood, the senses begin to dull. With age, the lenses of the eye discolor and become rigid, interfering with the perception of color and distance and the ability to read. Without corrective glasses, nearly half the elderly population would be legally blind. Hearing also diminishes, especially the ability to detect high-pitched sounds. As a result, the elderly may develop suspiciousness or even a mild form of paranoia—unfounded distrustfulness—in response to not being able to hear well. They may attribute bad intentions to those whom they believe are whispering or talking about them, rather than correctly attributing their problems to bad hearing. Hearing problems can be corrected with hearing aids, which are widely available. The sense of taste remains fairly intact into old age, even though the elderly may have difficulty distinguishing tastes within blended foods. By old age, however, the sense of smell shows a marked decline. Both of these declines in sensation may be due to medications, such as antihypertensives, as well as physical changes associated with old age. In addition to changes in appearance and the dulling of the senses, reflexes slow and fine motor abilities continue to decrease with old age. By late adulthood, most adults have noticed a gradual reduction in their response time to spontaneous events. This is especially true of older adults who drive. While routine maneuvers on familiar streets may pose fewer problems than novel driving situations, older adults’ reaction times eventually decline to the point that operating a vehicle is too hazardous. However, many elderly are hesitant to give up driving because the sacrifice would represent the end of their personal autonomy and freedom. Generally, older adults score lower overall on tests of manual dexterity than do younger adults. Older adults may find that their fine motor skills and performance speed decrease in some areas but not in others. For instance, an elderly lifelong pianist may continue to exhibit incredible finger dexterity at the keyboard, but may at the same time find that taking up needlepoint as a hobby is too difficult. Although the average life expectancy is 79 for females and 72 for males, older adulthood can easily extend 20 years or more beyond these figures. As older adults age, most report increasing health problems. Even so, only about 5 percent of adults over age 65 and 25 percent of those over age 85 live in nursing homes, foster care (where elderly people live with a family licensed by the state to care for aging adults), or other long-term care facilities. With medical advances and continued improvements in health-care delivery, the older population is expected to increase in its numbers and report better health. Estimates are that within the next 30 years, one out of every five Americans will be an older adult. Although most older adults have at least one chronic health problem, such ilments need not pose limitations on activities well into the adults’ 80s and beyond. The most common medical concerns during older adulthood are arthritis and rheumatism, cancer, cataracts of the eyes, dental problems, diabetes, hearing and vision problems, heart disease, hypertension, and orthopedic injuries. Because the elderly are at greater risk of losing their balance and falling, hip fractures and breakages are particularly common and dangerous in this age group. Contracting colds and flus can have especially serious repercussions for the elderly. This is due, in part, to the reduced capacity of older adults’ body organs and immune system to fight disease. Unfortunate, but not uncommon, is the following scenario: An elderly person falls at home and breaks a hip bone, undergoes successful hip-replacement surgery, and then dies two weeks later from postoperative pneumonia or other infections because of reduced reserve capacity and inability to recover from infection. Inadequate nutrition and the misuse of medication also may be implicated in older adults who suffer from poor health. By the time adults reach age 65, they need 20 percent fewer calories than they did in their youth, but they still need the same amount of nutrients. This may explain, in part, why so many older Americans are overweight but undernourished. Additionally, cooking becomes a hassle for many older adults, and they find it easier to eat fast food, junk food, or nothing at all. Furthermore, many elderly unintentionally overuse prescription medication or combine medications that, when used together, produce toxic effects. As the body ages and potentially becomes more sensitive to the effects of prescription medications, drug dosages should be carefully monitored and assessed by a physician. Many elderly who have been hospitalized in near-death condition begin to recover as soon as their medications are reduced or stopped. Life expectancy can be prolonged through exercise. Older adults who have kept active, remained fit, and eaten wholesome foods throughout their lives tend to fare better than those who have not. This should be a lesson to younger adults who have an opportunity to modify their health habits early in life. The mental, emotional, and behavioral problems typically encountered by older adults are depression, anxiety, and dementia (mental deterioration, also known as organic brain syndrome. Poor nutrition, inadequate sleep, metabolic problems, and strokes may cause dementia, which affects 4 percent of those over age 65. (Dementia due to strokes is sometimes termed multi-infarct dementia. ) Older adults with dementia experience forgetfulness, confusion, and personality changes. Many people use the term senility to refer to dementia, which is incorrect. Senility does not have a precise or actual medical meaning; it is an overused and nonspecific term, like the word neurosis. Similar in symptoms to dementia is Alzheimer’s disease, an irreversible degenerative brain disorder that can affect as many as 50 percent of older adults over age 85 and eventually results in death. Early symptoms of Alzheimer’s disease include agitation, confusion, difficulty concentrating, loss of memory and orientation, and trouble speaking. Later symptoms include the inability to use or understand language, and total loss of control over bodily functions. Unfortunately, Alzheimer’s is still a mystery to doctors and other scientists. In fact, the only certain diagnostic procedure for Alzheimer’s disease is the analysis of autopsied brain tissue. The exact causes of Alzheimer’s disease continue to elude researchers, although some suspect that genetics and malfunctions in enzyme activity may play a role. People often fear that aging will cause their intellect to disappear, giving way to cognitive impairment and irrationality. However, intellectual decline is not an inevitable consequence of aging. Research does not support the stereotypic notion of the elderly losing general cognitive functioning or that such loss, when it does occur, is necessarily disruptive. Older adults tend to learn more slowly and perform less well on tasks involving imagination and memorization than do younger adults, but what older adults may be lacking in terms of specific mental tasks, they make up for in wisdom, or expert and practical knowledge based on life experience. Many older adults complain about not being able to remember things as well as they once could. Memory problems seem to be due to sensory storage problems in the short-term rather than long-term memory processes. That is, older adults tend to have much less difficulty recalling names and places from long ago than they do acquiring and recalling new information. Practice and repetition may help minimize the decline of memory and other cognitive functions. Researchers have found that older adults can improve their scores on assorted tests of mental abilities with only a few hours of training. Working puzzles, having hobbies, learning to use a computer, and reading are a few examples of activities or approaches to learning that can make a difference in older adults’ memory and cognitive functions. Recent decades have witnessed older adults’ growing interest in continuing their education. In fact, many colleges and community centers offer classes for free or at a significant discount for senior citizens. Although keeping up with a class of 20 year olds may be a challenge, older adults can learn new information if it is presented clearly, slowly, and over a period of time. Older adults also can enrich the learning process for others through the insight and wisdom they’ve gained from life experience. Younger students often remark that they appreciate the practical perspective that their older colleagues offer. Older adults who have kept their minds active and fit continue to learn and grow, but perhaps more gradually than their younger colleagues. Patience and understanding (on the part of both the elderly and their significant others), memory training, and continued education are important for maintaining mental abilities and the quality of life in the later years.

Chemotherapy

Chemotherapy Cancer ,which is also called Malignant tumors ,it controll cell growth and proliferation mechanism disorder caused by the disease. also it will invade the surrounding normal tissues even through circulating system or the lymphatic system is transferred to the rest of your body. Now people more and more early to have cancer, Many things can let us more easy to increase the risk of cancer, there are including smoke, certain infections, radiation, lack of physical activity, obesity, and environmental pollutants.These can directly damage genes or combine with existing genetic faults within cells to cause the disease. Chemotherapy is one of the methods for the treatment of cancer. That uses drugs to destroy cancer cells. It is also called â€Å"chemo. † Today, there are many different kinds of chemotherapy. So the way patient feel during treatment may be very different from someone else. Why I chosen this treatment, because Chemotherapy is a common treatment that I usu ally heard in news or someone talk about it, so I also interested in this treatment.Chemotherapy can be used to: Destroy cancer cells,Stop cancer cells to spread ,Slow the growth of cancer cells. Chemotherapy can be given alone or with other treatments to cure. It also can help other treatments work better. For example, you may get chemotherapy before or after surgery or radiation therapy. Or you may get chemotherapy before a peripheral blood stem cell transplant. can be given in these forms: an IV (intravenously),a shot (injection) into a muscle or other part of your body,a pill or a liquid that you swallow, a cream that is rubbed on your skin.But chemotherapy have many disadvantage, this treatment will hurt your body and let your body become weak. Because chemotherapy have poor selectivity on cancer cells, it have a toxic effect on the cancer cells and normal cells. Besides it can kill the cancer cells, at the same time it is obvious damage the organ function and normal tissue cel ls. Chemotherapy common side effects: 1) Myelosuppression: Most chemotherapy drugs can cause Myelosuppression , and it shows for the decline in white blood cells and platelets, fraudulent claims red fine chest, even like hemoglobin decreased. 2) gastrointestinal reactionLoss of appetite, eating less,feel sick, vomiting, abdominal distension, abdominal pain, diarrhea or constipation. 3) Cardiac toxicity Some chemotherapy drugs can produce cardiac toxicity, damage to myocardial cells, palpitation, palpitations, chest tightness, precordial discomfort, shortness of breath and other symptoms, even it will heart failure. 4) liver damage Patients with liver discomfort, and even can cause toxic hepatitis. 5) kidney damage Cause renal dysfunction and low back pain, kidney discomfort. 6) Phlebophlogosis The vascular lesions Color become dark red or dark yellow, localized pain. ) Toxicity of the nervous system Mainly refers to the chemotherapy drugs produce damaging effects on the surrounding nerve endings, the patient may appear extremities numb extremities sensation. 8) Anaphylaxis Many cytotoxic drugs will cause varying degrees of allergy. I think’s disadvantage was more than advantage, and this treatment will hurt our body, in my opinion for patients who has poor health, poor liver and kidney function, low white blood cells, and malnutrition, in addition to rescue type chemotherapy. I don’t think chemtherapy was a good idea to treat cancer.And people who has Terminal cancer do not use the way of Chemotherapy, maybe you don’t do anything can let you stay in world for more time. Chemotherapy will make you miserable. So health is precious! We have to keep our body more and more health, stay away from cancer. http://wenku. baidu. com/view/faecdb80d0d233d4b14e6985. html http://wenku. baidu. com/view/a33d7a65caaedd3383c4d3c6. html http://www. cancer. gov/cancertopics/types/alphalist http://translate. google. com. hk/translate? act=url&hl=zh-CN&ie=UTF8& prev=_t&sl=en&tl=zh-CN&u=http://www. cancer. gov/cancertopics/types/alphalist

Business Reaserch Project Proposal Essay Example | Topics and Well Written Essays - 3000 words

Business Reaserch Project Proposal - Essay Example When todays young iPod Touch users age by five years, they will already have iTunes accounts, saved personal contacts to their iPod Touch devices, purchased hundreds of apps and songs, and mastered the iPhone OS user interface. This translates into loyalty and switching costs, allowing Apple to seamlessly graduate young users from the iPod Touch to the iPhone" (Jeff Bertolucc 2009). Consumers are eager to take advantage of the developments of Apple’s iPod in regions where the iPod has not been officially launched as yet. The problem lies in the fact that the success of Apple’s iPod has paved the way for the exponential growth of the smart phone industry. Consumers are now more inclined to purchase smart phones than any other types of portable digital music players. In addition, the success of the iPod has also spurred the rapid development of a large line of smart phones designed by competitors to rival Apple’s iPod and take advantage of the growing market for smart phones. In this regard, Apple’s move into the portable digital music player industry takes on a conspicuous form on account of the non-uniform that Apple is faced with on a global scale. The global competitive landscape for portable digital music player is every different now from what is used to be a decade ago. Technological innovation is driving down cost of production as it continues to drive up demand. As a result of these trends, Apple took a step beyond portable music players and moved into the music industry. This move of reverse integration allowed Apple to take on a strong position in the music industry. However, the move is one that does not promise the same success on an operational scenario such as that which it does in a tactical scenario. As a result, Apple’s success in the music industry becomes questionable when considered in the strategic perspective. Yet another aspect of Apple’s recent development is that which

Personal Statement Essay Example | Topics and Well Written Essays - 500 words - 29

Personal Statement - Essay Example Currently, Im a student at the Sheffield International College studying Business Law and social science foundation degree, in order to progress and enter the university to complete my undergraduate course in Law. It is my involvement with Law studies throughout the years, which has persuaded me to take up LLB for my undergraduate program. I am glad to mention that, during the end of my second year studies, when I was choosing the module for my final year, I got interested in Intellectual property studies. Moreover, my habit of reading newspapers and watching news channels has assisted me in knowing the global affairs and this, in turn, persuaded me to follow intellectual property studies. In his book, Macmillan (2008, pg.1) wrote: â€Å"A news paper tells about local and world news. It is also full of data and data is information†. The study on Intellectual property is a renowned one in today’s world and it is an essential study program for the current business world. Apart from my studies, I am proud to reveal that I have interned at two law firms in Oman and the UK. The first law firm was a leading one owned by Al Busaidi Mansoor Jamal and the second one was SNR Dentons in th e UK. I firmly believe that I am a right candidate to pursue Law studies, as I really have an eye for detail and also enjoy working on projects and assignments which are related to the current social issue of the today’s world. I am confident that my skill in handling evidence, debating and conducting arguments will enable be to successfully complete my law studies. I am ambitious and my confidence in my abilities will give me needed recognition in the selected field of work. As per Papadopoulou (2010), â€Å"being ambitious enables you to set goals in your career. You are not satisfied with simply doing what is asked of you. You are constantly on the lookout for

Independent Research Proposal Example | Topics and Well Written Essays - 1250 words

Independent - Research Proposal Example This essay highlights that the major motivations in carrying out the research stems from my interest in marketing and various strategies that organisations use in ensuring success. For instance, the main strategies used by the KFC includes offering competitive prices, developing quality and diverse products, and ensuring that the products are in convenient locations where the target markets can easily access. The study will help in exploring the development strategies of the KFC and comparing it with other international restaurants such as the McDonalds. Therefore, if problems are detected in the strategies, areas of weakness will be identified and recommendations will be made.This paper declares that  using of scientific methods is essential in providing an organised structure for making theories as well as solving problems. On the same note, it minimises bias and shows the proper steps that ought to be taken in order to reach a conclusion. In addition, a research design is the ov erall strategy that is used in integrating the research components in a logical and sound manner to fully address the problem.  The research proposal will employ a mixed methodology of both qualitative and quantitative analysis in which there will be an understanding on the existing development strategies and analyse the issue of localisation of KFC in China.  The proposal will also employ both an action and historical research design. The action research design helps in understanding the issues and coming up with intervention strategies.

Safety project Research Paper Example | Topics and Well Written Essays - 1750 words

Safety project - Research Paper Example The procedure will be based on the present resources that include XYZ’s financial statements, official documents, workplace analysis, and interrogations with some of the workers. Various resources can be used to gather in-depth knowledge about the standards. The companys budget will be used to show the impact of low standards of safety and health at XYZ. Additionally, documents from external monitoring bodies such as Occupational Safety and Health Administrations (OSHA) will also provide information on previous ratings. The companys official safety documents will also be used for the assessment. Finally, a visual assessment will also provide data on the overall condition of the workplace. This step will deduct core standard from the collected data through an analysis. It will provide information on the condition of the firm and the some of the major problems based on safety and health maintenance. Finally, the results will be presented to Ms. Black and other members of the safety committee. Recommendations form the final step that will include the provision of ideas that can be used to change the current situation of XYZ. The safety committee will later review them to ensure perfection and positive impacts to the firms. They will also include a chance for more ideas to be incorporated by other members. In the case of XYZ, being the first safety will provide me with the chance to assess the company through various steps on its safety standards, create a report and later provide recommendations that will ensure enhanced levels of health and safety. The assessment will require different resources from the company that includes the following. The company XYZ has an average of 300 employees that have the right to work in a safe place as stipulated in the corporate charter. However, a close examination on the budget shows that the organization has been

Slave Culture Assignment Example | Topics and Well Written Essays - 250 words

Slave Culture - Assignment Example h of slavery, as Couvares and Saxton state, â€Å"had plunged him deeply into social history, that is, into the realm of group experience and collective fate that seemed very far away from the world of intellectuals and political leaders that had once so occupied him† (16). Morgan found no conflict between the ideas of liberal democracy as espoused by America’s founding fathers and the country’s dependence upon slavery. Instead, he believed that slavery minimized class conflict, thus making the experiment of social democracy easier to accomplish in the late seventeenth and early eighteenth centuries. Unlike other historians of his era, Morgan believed that racism had little to do with the origins of slavery. Rather, he felt that its existence had more to do with â€Å"elite English attitudes towards manual labor, a short supply of indentured servants, and an elite fear of their unruliness† (111). In other words, slavery was used by the English colonists of the U.S. to control the lower classes. For Morgan, slavery was more of a class issue than a race issue. Black slavery developed out of a response to a serious labor shortage in the colonies, not due to violent feelings towards Africans. Morgan pointed to the English treatment of Native Americans earlier and stated that they were not enslaved as Africans were because their attempts to exploit Native Americans failed. Consensus about other beliefs, Morgan held, had more to do with the origins and development of slavery in

Self Values and Listening Habits Essay Example | Topics and Well Written Essays - 1000 words

Self Values and Listening Habits - Essay Example It gave me huge opportunity to reflect on my non verbal communication that significantly impact on relationship building. Eye contact shows that person would be honest in his communication and upright posture would indicate that one is confident that one would be given leverage to give his or point of view of the situation. Listening intently would reassure speaker that I understand viewpoint. Hence rather than looking at pictures and elsewhere, I must make eye contact with people and nod occasionally. A feedback at the end would help to convey my proactive participation in the interaction. I believe that improving non verbal communication would significantly promote relationship building. As a manager, it helped me communicate effectively with the workforce and inculcate an environment of trust and mutual respect. It has given me huge opportunity to improve both as an individual as well as a manager. I am more confident and am better able to exploit the potential of my workers. (246 ) Self values We are all driven by the long term goals and larger mission in our life. It generally comprises of achieving socio-economic security for oneself and one’s family, happiness, a comfortable life and sense of achievement. Our value system helps us in meeting our personal and professional goals and objectives. The three most important values for me are: accountability of action; commitment to people and work; and lastly positive attitude. The self values are critical elements that play vital role in my interaction with the people in the work place. These values have been greatly influenced by my family and highlight integrity, power and authority tempered with empowerment of individuals. I have imbibed them through my association with my family and peers and know that commitment towards other people not only promotes trust but is also key to happiness. Happiness is important as it greatly contributes towards improved productivity. My priorities in life are to become financial secure, have a large family and use my authority for the wider welfare of the people. I try to fulfill the priorities by correlating my values within the broader framework of my professional life as a manager. As a manager, I have achieved financial security for myself. Though I have not yet my own family (meaning children), I believe that as a manager, I have judiciously used my power and authority. Indeed, commitment to organizational goals and welfare of people, have been intrinsic parts of my managerial leadership initiatives. I have developed effective communication skills and positive attitude that helps to motivate workers to be creative and highly productive. Time management has been other key factor which had adversely impacted my performance. I realized that there were three major aspects of work which must be addressed. Minor tasks were ignored, I lacked motivation at the beginning of the work and lastly I used to forget important assignments or meetings. These were very crucial issues which were hindering not only my professional development but also undermining my authority and power as an effective manager. Hence, the thing that I did was to keep a diary where I could jot down all the work that needed to be done. It was a great help because it helped me to streamline my work and significantly reduced mental tension and worry. The diary also helped me to plan my work and schedule work so that I could address all the work/ projects and workplace

Assignment proposal 4 Example | Topics and Well Written Essays - 500 words

Proposal 4 - Assignment Example Questionnaires are one of the data collection methods that I will use in this research. In my questionnaires, I will include both closed-ended and open-ended questions. Closed-ended questions will capture non-negotiable information such as the name of the organization and the department from which my respondents will be coming from. Individual opinions about what different aspects of privatization will be captured using open-ended questions. Since questionnaires are effective in market research, they will help answer my research question because it has to do with the private sector (Roland 2008, 34). Interviews are the other data method that will be employed in my dissertation research. Interviews will be essential in probing respondents on the basis of their personal beliefs and opinions about privatization. These interviews will be done through face-to-face encounters with respondents or through telephone calls for respondents who will not be accessible through face-to-face meeting. One thing that makes interviews sufficient in answering my research question is that they will allow follow up questions on the answers that respondents will give hence providing a better understanding of the topic (IMF 2010, 71). The demographics that may be of significance to this research include age, level of education and the position in which every respondent serves in Zain Company. Age demographics will provide insight into the varying perceptions of privatization by different generations including baby boomers (born between 1940s and 1960s) and the millennial (born between 1970s and 2000). Gender will be captured but may not have a determining impact on the findings on the topic under study. All participants that are employees of Zain Company will be eligible for inclusion in this study. Government employees in the Department of Statistics will be included as key participants in this research (Megginson 2005, 27). In analyzing my data, I

Sustainability Essay Example | Topics and Well Written Essays - 250 words - 1

Sustainability - Essay Example In the article by Koch (2015) for instance, the passive homes are designed to use less energy at act like thermos flasks. Energy is an interesting aspect because everybody uses energy in one form or the other on daily basis. One thing about sustainability that makes sense is that new and innovative ways of doing things are shaping the sustainability agenda. For example, in the article by Phansey (2014), the author shows how 3D printing has shaped manufacturing from its traditional form to additive manufacturing. Everybody appreciates that in order to lead a sustainable life, there is need to change the traditional way of doing things and adopt new strategies. However, I do not understand the issue of standards as they apply to sustainability. For example, in the article by Koch (2015), the Passive House Institute U.S. (PHIUS) sets the standards relating to passive houses. How such standards are developed and regulated is not clear to me. I would like to know more about recyclable materials. In particular, am interesting in knowing the various recyclable objects and materials around us and how to best use them. For example in the article by Phansey (2014), the author shows how thermoplastics such as polylactic acid (PLA) can be recycled and used in 3D printing. Knowing more about such materials will be beneficial in contributing to the sustainability efforts. I believe that since we live in an era when resources are scarce, sustainability should be a tenet of every society around the world. This will make the world a better place. Koch, W. (2015). Thermos-Like Passive Homes Aggressively Save Energy.  National Geographic. Retrieved from

Big Movie Essay Example for Free

Big Movie Essay Big (Movie) Big, a movie which stars Tom Hanks, is about a 13 year old boy Josh who wished to grow up and become â€Å"big. † He made this wish upon a fortunetelling machine in an amusement pier, which came true the following day when he woke up and became a grown up man. The conflict in the story revolves around his dilemma to cope with the abrupt changes which took place overnight. In physique, he looks like an old man, but he is still a 13 year old boy mentally and emotionally. Thus he had the difficulty to mingle with gown up people, including his problem in getting a job and engaging in romantic relationships (Internet Movie Database). Certain conflicts happened during the course of the story. First, is brought by the abrupt changes in his physique which would prompt the boy to act according to his new appearance. Second, his integration amongst the adults while he still continues to have his kid best friend also adds up to his identity dilemma. And third, due to these conflicts, he is torn between opting to remain as an adult with his found girlfriend, or whether he must return to his old kid self. To address these conflicts, one must look at the reason why it started. The conflicts all started with one wish. When Josh wished he would be a grown up, and it suddenly came true, ignited all the conflicts. Hence, the reason that pushed him into making that wish is essential in the story. What prompted the wish? His seemingly troubled character and the pressures that he usually gets from his parents made him wish to become bigger and independent. The crisis that he is experiencing as a childhood made him to want to become a grown up, and explore the world the way that he isn’t allowed to do while he is still a teenager. This only shows the great importance that parents play in a child’s development most importantly in his adolescent years. Families, particularly parents, hold a vital part in a child’s rearing. Their influences, serve as either an inspiration to their children; or it creates a negative impact, such as pressure for the child. Thus, it is necessary that they get a closer look into the child’s thoughts and emotions for them to be able to properly guide the child towards his adolescent years. Moreover, as shown in the movie, Josh’ struggle to fit into the new world of adults is a proof that the gap in his adolescent growth made him unequipped to cope with the more complicated world of adults. This gap in his growth, both in biological and emotional aspects, rendered him the incapability to properly adjust to the bigger world. This instance shows the utter importance of identity development during adolescent years. Hence this proves that the social transitions that adolescents encounter are rigid part of one’s identity. In addition, the dilemma of being an adult while continuing the childlike behavior that Josh still keeps in the company of his best friend is another facet for his dilemma. The crisis on whether he should act as an adult, or still maintain the inner kid that he really adds more to his identity problem. Given these situations and identity crisis that were shown in the movie, it is necessary to stress the absolute importance of parenting roles in the development of a child’s identity, most especially if he is in his critical adolescent years. First, the parents must avoid letting the kid feel pressured. Parents must always be there for constant reminders and guidance, but in such a way that the kid wouldn’t feel anxious towards the things that are being expected of them. In addition, power struggle between the parents and the kid shall be avoided. Implication of excessive authority from the parents towards their kids breeds awkwardness in the relationship and at most times, the kids would feel embarrassed, resented and bitter towards the role that they play in their family. Thus it results to feeling of inferiority and sometimes pushes the urge of being more independent and free from the scrutiny of their elders. It must be fully recognized that adolescents have their usual pursuits for independence. And the parents must fully understand that such thing is normal for the development of their kids, thus parents must not consider it as a gesture of rejection of kids to their parents, or a sign of them losing control over their kids. Instead, parents must take it positively as a growth and maturity stage of kids during their adolescent years. Therefore it is important that elders welcome this stage without dominating the way that the child should undergo his growth. Rather, they should pose as a consistent figure of a confidant for teenagers especially at their most critical stages. Moreover, as teens are normally in the stage of their increased curiosity towards the discovery of many things, they tend to become influenced by outside peers and may undergo crucial changes and adverse behavior. This would now require an even more challenging role to penetrate the development of a child. The parents and the whole family must make the child feel that whatever decisions and changes that he may undergo, the whole family shall always be there to offer a hand. The commitment of the family to support him will be a very effective guard that can help in developing a greater sense of responsibility and maturity towards the changes the he will undergo. Thus, as shown in the movie, the growth and development of a kid is dependent upon effective parenting. Though choices made by the kids are solely based on their own judgment, still, how they were brought up and how they felt inside the house with their families play a large part in coming up with such decisions. It is therefore an integral part of an adolescent undergoing his personal development that he constantly interacts with parents and family members. Personal relationships are indeed vital in the molding of someone’s personality, thus, how he chooses to mingle with other people and how he chooses options for growth are products of these closely knitted personal relationships. And as seen in the movie wherein the conflict started from a wish, and ended with a wish – it exemplifies that choices are made internally. Options are weighed based on the values that have been instilled within a person through the way he was reared up by his parents. Being a young boy made him impulsive in making his choices; skipping through his adolescent stage made him weary about his life and doubtful on the choices that he has made; and finally, the maturity he earned by closing in the gap of his childhood days and turning abruptly into an adult lead him to another choice – that is to start from where he had left off. He went back to his adolescent years, again from his own choices, and eventually learned from the mistakes he had through the help of his best friend and mother who was glad that he was back. Big at Internet Movie Database. Retrieved November 7, 2007

International Accounting Standards: UK Financial Reporting

International Accounting Standards: UK Financial Reporting APC311 INTERNATIONAL FINANCIAL REPORTING ASSIGNMENT (Word count: 3, 080) Introduction The growth of international activities has been rapid over time. These activities include areas of international trade, international investment, international bond and equity offerings, capital movements between countries and the number of multinational firms. Countries, entities and bodies who carry out these activities continuously seek to achieve growth and higher returns at lower cost of financing. This implies that there is often the need to consider international rather than national or internal alternatives of raising finance. The differences in accounting systems and principles that exist in different countries are a barrier to towards the comparability of financial information that is published by companies using different sets of accounting standards (Alexander, 2007). This led to ‘the pressure for international harmonization to regulate, prepare and use financial statements which are reliable, comparable and transparent (Nobes and Parker, 2000). This can only be achieved if countries employ the same accounting standards through the harmonization of accounting principles. International harmonization may be defined as a political process aimed at reducing the differences in accounting practices across the world in order to achieve comparability and compatibility (Hoarau, 1996). To achieve this feat, accounting regulators such as the IASB have attempted to advance harmonization projects in an attempt to minimize differences between different national accounting standards (O’Regan, 2006). As argued by Choi et al (2002), harmonization will make it more likely for users of financial statements to interpret the information correctly and make better decisions based on that information. It will also reduce drastically the information asymmetry between stakeholders and companies and hence save manpower, money and resources. The International Accounting Standards Board (IASB), issuers of International Accounting Standards (IASs) was established in 2001 and is the independent standard-setting body of the International Financial Reporting Standards (IFRSs) Foundation, an independent, private sector whose principal objectives are to develop in the public interest, a set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRSs) based on clearly articulated accounting principles. IFRSs are a set of high quality, understandable, enforceable and globally accepted Standards based on clearly articulated accounting principles. The need for International Accounting Standards The international investor The information age and the advent of high-tech computers makes possible the availability of massive amounts of international financial information. Institutional and individuals who are interested in making international investments can therefore benefit from the global harmonization of accounting standards. International Accounting firms The role of international accounting firms include providing auditing and consulting services in many countries. The absence of international accounting principles implies that they have to gain expertise in areas of domestic financial accounting principles and related laws. Gaining this expertise can substantially increase their operational costs. International intergovernmental organisations International intergovernmental organizations including the United Nation (UN), the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) extend credits for projects to other countries. They are therefore interested in obtaining comparable financial information in order to evaluate the projects they carry out in the various countries.as the organization. This can be achieved only if there is harmonization of international accounting principles. Developing countries Developing countries often seek international financing sources for their development. It is important for their governments and accounting regulating bodies to adopt international accounting standards in order to make it easier for them to access international financing sources. Stock exchanges The use of international accounting principles can enable the internationalization of Stock exchanges which can in turn increase international financing activity. This essay will make particular reference to the UK equivalent of accounting standards i.e., the  Financial Reporting Standards (FRSs) to examine the different accounting treatments in the individual accounting standards of interest in this assignment. IAS 38 Accounting for intangible assets Definition: An intangible asset is an identifiable monetary asset without physical substance. An asset is a resource that that is controlled by the enterprise as a result of past events and from which future economic benefits are expected [IAS 38.8]. The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IAS. The standard deals with: the criteria to be met before an enterprise can recognise an intangible asset; how to measure the carrying amount of intangible assets and the disclosures that needs to be made. Examples of assets that may qualify as intangible assets under IAS 38 are: computer software, copyrights, customer and supplier relationships, franchises, licenses, rights patents. The three critical attributes of intangible assets are: Identifiability: In order for an intangible asset to be identifiable, it must be separable and it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations. (IAS 38.12) Control (power to obtain benefits from the asset) An intangible asset must be under the control of the enterprise in order for it to have the power to obtain future economic benefits from the asset. Control will usually but not necessarily emanate from legally enforceable rights, in the absence of which it is more difficult to prove the existence of an asset. For example, control over technical know-how is deemed to exist only if it is protected by legal right such as a copyright or patent. Recognition and measurement: IAS 38 stipulates that an intangible asset should be recognised only if both of the following occur: It is possible that the future economic benefits that are attributable to the asset will flow to the entity, and The cost can be reliably measured. The cost of an asset must be reliably measured if the asset is acquired in a normal transaction. Also, the fact that a price has been paid for the asset, is a reflection of the expectation that future economic benefits will flow to the entity. Goodwill and brand image In order for goodwill and brand image to be classified as intangible assets and included as assets of the enterprise, they need to be identified separately. If goodwill and brands have been acquired externally, then their cost and existence can be identified and capitalised. As regards internally generated goodwill, it cannot be recognised as an asset because: it is not separable from the business it has not arisen form contractual or other legal rights, and its cost cannot be reliably measured (IAS 38). A reconciliation of the carrying amount at the beginning and the end of the period. FRS10, accounting for goodwill and intangible assets is the equivalent UK Financial Accounting standard to the IAS 38. The standard views goodwill arising on acquisition as not constituting an asset or an immediate loss in value. But it relates to the cost of an investment in the financial statements of the acquirer, hence the values are attributed to the acquired asset and liabilities in the consolidated financial statements. The standard is of the view that even though purchased goodwill is not in itself an asset, including it in the assets of the reporting entity rather than deducting it from shareholder’s equity recognises that goodwill is part of a larger asset whose investment the entity’s management remains accountable. Thus, the objective of the FRS10 is that it ensures that purchased goodwill and intangible assets are charged to the income statement in the periods they are depleted. A comparison of the different accounting treatment of intangible assets by the IFRS and UK GAAP can be seen in Appendix 1. Discussion The IAS definition for intangible assets has its limitations as many intangibles such as patents and related drawings do have a physical substance (Tiffin, 2005 p.67). However the real issue with intangible assets is that intangibles are difficult to value and as such, attempting to measure their impairment is plagued with problems Godfrey Koh, 2001). The uncertainty about asset values and their impairment renders them susceptible to creative accounting. Intangible assets can be generated internally by firms. But it is difficult to accurately identify and cost such assets. IAS38 states that ‘internally generated goodwill shall not be recognised as an asset’. Research and development are therefore considered to be different parts of creating an internally generated intangible asset. The research phase is defined by IAS 38 as ‘original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding’. This implies that research costs incurred are expensed when they occur. There is consistency in classifying what constitutes an intangible asset by the standard. Of course, this treatment of research is appealing as there is a probability that an initial research may not actually lead to any economic benefit. Accounting for leases (IAS 17) Definition: A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. A lease falls under two main categories; a finance lease and an operating lease. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incident to ownership. All other leases are classified as operating leases. Classification is made at the inception of the lease. [IAS 17. Thus, in order to accurately classify the type of lease, it is important to determine whether the risks and rewards associated with owing the asset are with the lessee or the lessor. An asset will be classified as a as a finance lease if the if the risks and rewards lie with the lessee. However, it will be classified as an operating lease if the risk and rewards lie with the lessor. As regards a finance lease, the concept of substance over form is applied. The substance is that even though the legal owner of the asset is not the lessee, the commercial reality is that the lessee has acquired an asset by obtaining finance from the lessor, this implies the recognition of an asset and liability. Other distinguishing factors of a finance lease include: The present value (PV) of the minimum lease payments at the beginning of the lease amounts to substantially all of the fair value of the asset. By the end of the lease, the lease agreement transfers ownership of the asset to the lessee. The option rests with the lessee to purchase the asset at a price expected to be substantially lower than the fair value when the option becomes exercisable. The leases asset must be of a specialised nature. A comparison of the different accounting treatment of intangible assets by the IFRS and UK GAAP can be seen in Appendix 2. Discussion Operating leases appear to be more popular as both the leased asset and liabilities can be effectively kept off the balance sheet with future lease obligations disclosed as footnotes. However, a finance lease, often treated as an ‘in substance’ purchase by the lessee and a sale by the lessor, is less popular as it requires both leased assets and liabilities to be recognized on the balance sheet. But the finance lease does produce a tax benefit because of a larger expense, interest plus depreciation, compared to an operating lease which only reports the lease payments as an expense. IAS 17 (IASB, 2008) allows managers to structure a lease in such a way as to avoid the reporting of lease assets and liabilities. In order to ensure a complete and transparent recognition of assets and liabilities arising from lease contracts on financial statements, the IASB decided to make no distinction between finance leases and operating leases and employ the ‘right-to-use assets’ and its lease obligations that is based on the present values of future lease payments using the incremental borrowing rate of the lessee at the inception of a lease. Capitalization of lease can impact negatively on earnings because of the increased cost due to the depreciation of the asset and interest expense. This will in turn affect expected profit margin, return on earnings (ROE) and return on assets (ROA) (Bradbury, 2003). IAS 37 Accounting for provisions, contingent liabilities, and contingent assets Definition A provision is a liability of uncertain timing or amount. IAS 37 ensures that a provision should be recognised only when there is a liability i.e. a present obligation resulting from past events. Contingent liabilities: Definition: A contingent liability is: a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence of events not wholly within the control of the entity; or A present obligation that arises from past events but is not recognised because it is not probable that an outflow of economic benefits will be required to settle the obligation; or A present obligation that arises from past events but is not recognised because the amount of the obligation cannot be measured with sufficient reliability. Disclosure An entity should disclose a contingent liability in a note, unless the possibility of an outflow of economic benefits is remote. Contingent assets A contingent asset is a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity. An entity shall not recognise a contingent asset. When the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition as revenue is appropriate. A comparison of the different accounting treatment of intangible assets by the IFRS and UK GAAP can be seen in Appendix 3. Discussion IAS 137 aims at ensuring that only genuine obligations are dealt with in the financial statements i.e. planned future expenditure even when authorised by the board of directors or equivalent governing body, is excluded from recognition. Appropriate recognition criteria and measurement bases are applied to provision, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount. The standard seeks to ensure that for example assets are not overvalued. Accounts receivables may be overvalued if reasonable provision for bad debts is not made. This has the tendency to inflate earnings and in such instances the provision for bad debts will prove to be inadequate in future, whilst in the short term account receivables and earnings receive a temporary boost. Also, contingent liabilities which are obligations that are dependent on future events for the confirmation of the existence of an obligation. If companies fail to record a contingent liability that is likely to be incurred and subjected to reasonable estimation, it has the effect of understating their liabilities and overstating their net income or shareholders equity. The above examples are indications of how companies use creative accounting to manipulate their financial statements especially their balance sheets. Conclusion Accounting for intangible assets, accounting for leases and accounting for provisions, contingent liabilities, and contingent assets are all complex areas which are prone to manipulation in the form of creative accounting which is defined as â€Å" the transformation of financial accounting figures from what they actually are to what preparer desires by taking advantage of the existing rules and/or ignoring some or all of them† (Kamal Naser, 1992). Creative accounting in whatever form it takes is usually meant to overstate assets or understate liabilities. The collapse of a number of corporate giants such as Enron Corporation, Tyco International, World Com, Global Crossing, Arthur Anderson, Parlmalat etc. have not only destroyed investor confidence and shareholder values but it has also damaged the accounting profession. The situation is even made worse when there are different accounting standards that are used in preparing financial statements. This is made even worse when there are different accounting standards used in preparing financial statements. The adoption of one set of global financial reporting standard such as the international financial reporting standard (IFRS) that confers with investors, stock markets, accounting professionals and accounting standards setters will go a long way to reduce the practice. Arguably, accounting standards whether in the US, UK, Australia or the IAS will not have all the answers to accounting and financial reporting problems but it is hoped that it will largely reduce its occurrence. APPENDICES APPENDIX 1 Comparison of IFRSs with UK GAAP treatment of intangible assets Appendix 2: Comparison of IFRSs with UK GAAP treatment of Lease APPENDIX 3 Comparison of IFRSs with UK GAAP treatment of provisions, contingent liabilities, and contingent assets

Equilibrium Equality Demand Supply

Equilibrium Equality Demand Supply Equilibrium means a state of equality between demand and supply. Without a shift in demand and/or supply there will be no change in market price. In the diagram below, the quantity demanded and supplied at price P1 are equal. (Baryla, 1995, 13) At any price above P1, supply exceeds demand and at a price below P1, demand exceeds supply. In other words, prices where demand and supply are out of balance are termed points of disequilibrium. Changes in the conditions of demand or supply will shift the demand or supply curves. This will cause changes in the equilibrium price and quantity in the market. Consider the following example. The weekly demand and supply schedules for T-shirts (in thousands) in a city are shown in the table below: Price ( £) 8 7 6 5 4 3 2 1 Demand 6 8 10 12 14 16 18 20 Supply 18 16 14 12 10 8 6 4 Demand 2 10 12 14 16 18 20 22 24 Supply 2 26 24 22 20 18 16 14 12 The equilibrium price in the market is  £5 where demand and supply are equal at 12,000 units. If the current market price was  £3 there would be excess demand for 8,000 units. If the current market price was  £8 there would be excess supply of 12,000 units. A change in fashion causes the demand for T-shirts to rise by 4,000 at each price. The next row of the table shows the higher level of demand. Assuming that the supply schedule remains unchanged, the new equilibrium price is  £6 per tee shirt with an equilibrium quantity of 14,000 units. The entry of new producers of T-shirts into the market causes a rise in supply of 8,000 T-shirts at each price. The new equilibrium price becomes  £4 with 18,000 units bought and sold. Assuming there is pure competition in the market place, and no government intervention, we are able to focus on how the price mechanism determines the equilibrium price in the market. Markets can be effective at resolving the basic issues of what and how much to produce at a certain price level although left to operate on its own, the market can still create unsatisfactory outcomes. When markets do not produce the desired outcome, it is known as market failure and when this occurs, governments may intervene in the market. (Baryla, 1995, 13) How the price mechanism brings about the equilibrium price in the market can be determined assuming we have pure competition in the market place and no government intervention. Simply put, the concept of pure competition mean that no participant in the market has the power to influence market outcomes directly, such as by setting prices. The price mechanism is the interplay of the forces of supply and demand in determining the market prices at which goods and services are sold and the quantity of which is produced. The quantities of goods and services demanded and supplied is regulated by the prices of those goods and services. If the price of a commodity for sale is too high according to consumer demand, the quantity supplied will exceed the quantity demanded. If the price of a commodity is too low according to consumer demand, the quantity that is demanded will exceed the quantity supplied. There is one price, and only one price, at which the quantity demanded, is equal to the quantity supplied. This is known as the equilibrium price. (Belkin, 1976, 57) The market forces of supply and demand interacting to determine the equilibrium price which at this price the market clears and eliminates any excess supply or demand is the price mechanism in action. (Brown, 2000, 66) There is no tendency for change at the equilibrium point. In this way it is said that the market mechanism, besides being the natural consequences of the forces of supply and demand, provides the most efficient economic outcomes possible without any explicit coordination. Although markets can be effective at resolving the basic issues of what and how much to produce, left to operate by it, the market can still create unsatisfactory outcomes. For goods and services in product markets, the market price may be considered to be too high or too low. From the free interplay of demand and supply, the equilibrium quantity that results may also be considered too high or too low. Some goods and services may not even be produced at all. Market failure occurs because the price mechanism takes account of the private costs and benefits of production, to producers and consumers, but does not take into account the impact of an economic activity on outsiders. For example, the market may ignore the costs imposed on outsiders by a firm polluting the environment. Governments may intervene in the market when market failure occurs. The market determined price for some commodities may be thought by the government to be too high or too low. The government may therefore intervene in the marketplace in order to apply either price ceilings, where the government imposes a limit on how high a price can be charged for a product, or price floors, the minimum price that can be charged for a particular commodity. (Geltner, 1995, 119) Affecting the distribution of income, the manner in which income is divided among the members of the economy, is the main reason for influencing prices in this way. Price ceilings will redistribute money from sellers to buyers, whereas price floors will redistribute money from buyers to sellers. In conclusion, the market forces of supply and demand interact with each other to bring about market equilibrium, clearing the market of excess demand or supply. In this way, it is said that the market mechanism achieves consistency between plans and outcomes for consumers and producers without explicit coordination. Government intervention is very important in providing the desired outcomes of the society. Overall, market equilibrium is determined by the price mechanism, supply and demand curves, surplus and shortage, increases and decreases in supply and demand curves, market behaviours and government intervention. (Hendershott, 1997, 13) References Baryla, E.A., Zumpano, L.V. (1995), Buyer search duration in the residential real estate market: the role of the real estate agent, The Journal of Real Estate Research, Vol. 10 No.1, pp.1-13. Belkin, J., Hempel, D., McLeavey, D. (1976), An empirical study of time on the market using multidimensional segmentation of housing markets, Journal of American Real Estate and Urban Economics Association, Vol. 4 No.2, pp.57-75. Brown, G., Matysiak, G.A. (2000a), Real Estate Investment: A Capital Market Approach, Financial Times Prentice-Hall, Harlow, . Brown, G.R., Matysiak, G.A. (2000b), Sticky valuations, aggregation effects and property indices, Journal of Real Estate Finance and Economics, Vol. 20 No.1, pp.49-66. Geltner, D., Mei, J.P. (1995), The present value model with time-varying discount rates: implications for commercial property valuation and investment decisions, Journal of Real Estate Finance and Economics, Vol. 11 No.2, pp.119-35. Hendershott, P.H. (1997), Uses of equilibrium models in real estate research, Journal of Property Research, Vol. 14 No.1, pp.1-13. Janssen, C.T.L., Jobson, J.D. (1980), On the choice of realtor, Decision Sciences, Vol. 11 No.April, pp.299-311.

Iacocca :: Essays Papers

Iacocca The book Iacocca is an autobiography of Mr. Lee Iacocca. The first couple of sections of his book were about family. Starting with his mother and father, coming over from Italy and his childhood. His father always taught him something that when he was going to do something that he had to be the best. Which is to be believed, where he got his strength in competition later in his business career. Then after his parents came his wife and children, whom he loved. The next few sections were about his job and how it was changed through out the years. Even when his job was still with the same company his position is that company changed many times in his career before he even traded companies. Mr. Iacocca had a very loving and understanding family as told in this book. His parents were always a major part in his life even after he got married and they were a large part of his life up until their deaths. His father was always interested in cars and so in a way Mr. Iacocca grew up around cars and the knowledge of them. His father taught him many valuable lessons about how to deal with himself and others which also may have helped him in his future career in the business world. When he married, his parents were proud but in a small way they were pushed to the side to make room for his new wife, Mary. After Mary and He were married they had some children. These children became his pride and joy. When this family grew, they all grew together in turn and they also grew closer together. This family was extremely close. Even though the family was close, his job did seem to have a slight impact on them. When Mr. Iacocca first started working for Ford, he was a low ranking engineer, fresh out of college like many of his co-workers. He tried the engineering job for a few months until he decided that he didn’t want to work in that department but he wanted to work in the sales department. After this major change in his life, he took control and went to his boss and said â€Å"there is no point in me finishing the training course and that my masters degree from Princeton was equivalent to the second nine-months of training.

The Changing Faith :: essays research papers

?The Changing Faith? The story, ?Young Goodman Brown?, by Nathaniel Hawthorne was in fact a very mysterious and pleasurable story to read. The main character, Goodman Brown, is faced to deal with the true colors of the town?s people and his own family as the devil described and showed to him. He then comes very confused and unconfident in his faith. Because of the meeting with the devil, Goodman Brown faces a change of faith in his family, the town?s people, and himself. Goodman Brown was a good man. He is a very known in the village of Salem. His wife, Faith is a very compelling and loving woman. His faith of his lovely wife then changes after he finds her pink ribbon hanging on a branch of a tree. By Brown then states, ?Faith!...look up to heaven, and resist the wicked one? (pg 238), proves that his Faith too was wick Goodman Brown believes that all the people in the town are good people. Brown?s faith in them shows great confidence, but it all changes after his meeting with the devil. In the woods Brown states that, ?My father never went into the woods in such an errand? (pg 233), verifying that he was the only one in his family that took that journey. He also states that his family was, a race of honest men and good Christians since the days of the martyrs? (pg 233). When Goodman Brown tells the devil that his family was good people, the devil stated that, ?I helped your grandfather, the constable, when he lashed the Quaker woman?it was I that b rought your father a pitch-pine knot, kindled at my own hearth, to set fire to an Indian village? (pg 233). This led Goodman Brown into a state of confusion and his faith was challenged. ?Where there is good there is always evil? (RH). Later as they walk, Brown sees his catechism teacher, but the devil shows him her true colors. By the woman stating that, ?... my broomstick hath strangely disappeared, stolen, as I suspect, by that unhanged witch, Goody Cory. And that, too, when I was anointed with the juice of smallage, and cinquefoil, and wolf?s bane? (pg 234), verified that she was a wicked witch. The devil also told him about the town people. For instance, the deacons who got drunk off the communion wine. While in the woods, Brown overheard two men, which appeared to be the deacon and minister of the church, talking about the unclean crimes that they have involved in.

Julia Serano, Whipping Girl Book Review

I found this book as disturbing but yet inspiring as well. This book is about a transsexual male to female. Transsexual is a person who has undergone a sex change operation whose sexual identification is entirely with the opposite sex. I could say that the book is disturbing because as I go through words and sentences, images keep showing up in my head. He was discriminated because of his change of sex and his behavior (girly boy). Being discriminated didn't let him to keep being all sad and sorrow. He stopped himself for being let down by people around him. He really is a brave man for writing the book. In this book, he writes about his experience and his feelings. I could not imagine if I was he. I could not imagine what does it feels like to be in his shoe. After reading the book, I was inspired by him. I think that people need to stop judging and stop discriminating. Everyone either transsexual or normal, we need to be treated the same way. Transsexuals are human too. They have feelings and thoughts. They could be hurt just like the normal people. Normal people don't have the rights to bully just because they think that they are more superior to people like them and try to make them feel like they are the outsiders and make them feel inferior. I did some research and found this video on YouTube. The video is about a transsexual woman, Samantha Lauzon. I think he is the first transsexual ever who has to courage to finally speak out about he life. On the video Samantha Lauzon said that he didn't understand his body and thoughts and Samantha Lauzon didn't know what he was doing. As a child he got bullied and attempted suicide. But finally he realized that he was wrong and he finally realizes the need to change in order for him to be happy. And it is true that as time goes by, it gets better. All the things that happened are really sick and sad. People need to know about them and how they feel. Its people’s job to try to understand transsexuals either from male to female or female to male. It is their job to educate themselves. Ending your life is never the answer. Suicide is the permanent answer or solution to a temporary problem. No matter who we are and no matter what we have accumulated and accomplished and what the position are we in our lives, one thing that we need to know and is certain; you will die and only God knows when. In other words, suicide is really a bad way to solve a problem. One thing that people need to know is; we need to be realistic and true to ourselves. There will always be people who judge us for one thing or another. We are rich or poor or tall or short or fat or thin. What matters is our own self-image. How we see ourselves is what matters no matter what gender you are. To keep a healthy outlook and know that no matter what anyone says you were in fact meant to be here on this earth right now right here just the way you are. Trans, Gay,? Bi or anything. What makes you different makes you special believe that and pass it on the other people.

Law and Morality Essay

There has been an ongoing debate about the relationship between law and morality. Numerous writers and philosophers have proffered arguments on how law is affected by morality. The question it is believed is no longer if morality affects law, it is to what extent is law affected by morality? And should there be any limitations on the relationship between law and morality? The law and morality conflict has been persisting for many years. Both the natural law theorists and the positive law theorists would agree that there is a relationship between law and morality. The argument has now moved to what degree morality should play in law? The obvious indication that this has been laid to rest is HLA Hart’s concession made at the onset of his book, Law, Liberty and Morality. He said that there is a definitive answer of yes, that historically and casually law has been influenced by morality. In his book Hart focused on the legal enforcement of morality and likewise this essay is concerned with that question. It is believed this is the only debatable divide between law and morality. The debate became a hot topic in the 1950’s after the creation of a commission to investigate and report back on sexual moralities. The commission led to the publication of the Wolfenden Report in 1957. The report at it outset defined the purpose of criminal law as: .. to preserve the public order and decency, to protect the citizen from what is offensive and injurious and to provide sufficient safeguards against exploitation and corruption of others especially the vulnerable, that is the young, weak in body or mind, inexperienced or those in a state of physical, official or economic dependence. The Law should not intervene in the private lives of citizens or seek to enforce any particular pattern of behaviour further than necessary to carry out the above purpose. Before embarking on the discussion proper, a definition is required for morality and for what law is. Morality according to the Merriam-Webster online dictionary is (a) a doctrine or system of moral conduct; (b) particular moral principles or rules of conduct; or (c) conformity to ideals of right human conduct. Law on the other hand is defined as â€Å"a binding custom or practice of a community: a rule of conduct or action prescribed or formally recognized as binding or enforced by controlling authority. † That is morality is not enforceable by its definition while law is. Moralities are normative rules applied to a society or a sub-group of society that does not bind them in a court of law. The only enforceability of morality by its definition is from the group applying peer pressure. There are two main schools of thought in this divide between law and morality, the natural law theorists and the positive law theorists. The natural law school bases much of their ideas of law in their religious beliefs or other transcendental force such as nature. While positivists argue that law has no necessary basis in morality and that it is simply impossible to assess law in terms of morality. Opposition Supporters of the legal positivist school, such as Hart and Mills, purports that law should be in a different sphere from morality. Utilitarianism, a subgroup of the positivism, believes that laws should only serve for the maximization of utility or happiness for the majority. John Stuart Mills said that instead of society imposing morality on members of a society, the individuals should be free to choose their own conduct. Utilitarian’s are not concerned with the morality of law. They believe that law should only play a minimal role in an individual’s life. Persons should be free to do whatever they want as long as it does not harm another. This is referred to as the ‘harm principle’. Mills said â€Å"the only purpose for which power can rightfully be exercised over any member of a civilised community against his will is to prevent harm to others†. Mills went on and said that not even for the individual’s own good should such power be exerted. This argument is rebuttable in that not because there was no immediate physical harm to another, there was no harm. It could be argued that someone taking drugs or proliferating pornography causes ripple effects that may result in harm to others. Pornography promotes women as sexual objects and thereby promotes sexual violence against women. Drug users, by their combined effect, have led to the growth of large underworlds that not only supply drugs but commits direct victim crimes such as murder. If Mills theory is to be adhered to, this would mean that even in a situation of explicit sadomasochist sexual practices that could result in the injury to participants, the law should not get involved to prevent harm. This is because the individuals consented to such acts and no one will be harmed except the willing participants. In this light R v Brown would have been decided incorrectly. Hart said that the judges in Shaw v DPP, where the defendant was convicted for conspiracy to corrupt public morals after publishing a booklet containing details of prostitutes and their sexual practices, â€Å" seemed willing to pay a high price in terms of the sacrifice of other values for the establishment or re-establishment-of the court as custos morum. † The value Hart was referring to is the legality principle of Lon Fuller. He was suggesting the ruling made the law imprecise and thereby itself immoral. Fuller suggests that for law to be moral there must be eight elements referred to as the ‘inner morality of law’ or ‘principles of legality’ or ‘procedural natural law’. The eight elements are generality, promulgation, non-retroactivity, clarity, non-contradiction, capability of compliance, constancy and congruence. These elements Fuller suggests are what a good legal system should aspire for but no one system has or is expected to perfect all elements. However, significant lack of these elements may mean that a system is an immoral legal system and could support tyranny. Fuller said that tyranny is a result of the break down of the internal morality of law and was the case in Nazi Germany. Hart made that very connection between the principles of legality and tyranny when he suggested that there was no adherence to the principles of legality in Shaw v DPP and by extent was in itself immoral law. The central problem with morality is whose morality is the right morality to enforce. Nazi Germany is the best example of law enforcing morality. This is why caution must be used with the continued growth of the court making moral judgements and pronouncing itself as the custos morum. Hart said that there are several flaws with the use of law to enforce morality and if no such enforcement exists it would not necessarily lead to the disintegration of society. He said that society can support several different and sphere of morality. What is considered moral in one country is not necessarily the same in another. On a smaller scale, what is considered moral in one religion within a country may not hold true for another, yet they can exist in relative harmony through mutual respect. He also said that by using law to enforce morality will result in the stagnating of morals in time. It is evident that morality changes with time and what was immoral years ago would not be immoral today. Sometimes the existing laws do not match changes in societal. In the case R v R, where a husband was charged with attempted rape of his wife, the existing law at the time was outdated in respect of the current moral standards of society. If the courts had followed the law as was, they would directly contradict the will of society and the husband would not have done anything illegal. In that case the court made a value judgement, one based in morality to adapt to the change in the morality of society and found that a husband could in fact rape his wife. This case demonstrates the role morality plays in law. If courts did not have any moral basis, then this may lead to disconnect between the law and society. In R v R the courts had a choice either observe an immoral precedent or to adapt itself to the changing morality of the society. Although the judges may try to propound that they only declared what the law was, this judgement is one on moral basis. Should the judges have followed the law at the time that a man cannot rape his wife? Wouldn’t that have led to an infringement on the woman’s individual right? Are judges the right people to expound morality? Supporters The idea that morality has no place in law has been refuted by many theorists such as Hyman Gross and Lord Devlin. Gross contended that Law and morality are one and the same. Laws are inherently moral and that is why acts like murder, rape and theft have been made illegal. Law and morality cannot be separated as the society creates law based on the foundation that the behaviour being address has to be immoral or undesirable by the reasonable man. The problem with this view is that this cannot explain acts that are prohibited by law but not immoral or the reverse. Sex outside of marriage brings a very strong social scourge but no one believes that adultery rise to the level for legal reprimand. Devlin argued that there is an underlying moral web that keeps society together and it should be protected by law. His approach has some aspect of social contract theory, which suggests that everyone in society is there by agreement. He said that to exist in a society there must be some general principles that members have a consensus on. It could be said to be analogous to a family. In a family there may be several different personalities, but what keep them functioning like a unit is that there are underlying similar values that act as a cohesive bond between members. Devlin said in â€Å"The Enforcement of Morals† (1959) that: â€Å"Societies disintegrate from within more frequently than they are broken up by external pressures. There is disintegration when no common morality is observed and history shows that the loosening of moral bonds is often the first stage of disintegration, so that society is justified in taking the same steps to preserve its moral code as it does to preserve its government†¦ the suppression of vice is as much the law’s business as the suppression of subversive activities. â€Å" Former Minister of Justice of Jamaica, Senator Harding, in his speech at the inaugural lecture at the Institute of Law and Economics said it would have been helpful if Lord Devlin had provided examples of some modern societies which have disintegrated because of the loosening of moral bonds. And it might be a better thing for some societies to disintegrate by loosening its moral bonds. Nazi Germany comes to mind; those societies disintegrate from within more frequently than there are broken up by external pressures†¦ Devlin said that it is morals that hold society together and should therefore influence the development of law. He goes further and said that even if private acts are considered to create sufficient public disgust, that is if the ‘reasonable’ man finds this act so unacceptable then it threatens the moral fabric of society and should be subject to criminal punishment. He describes a limit of tolerance as to how much of an immoral act society or the reasonable man can tolerate. Once society passes this limit then something must be done to intervene. Lord Devlin did not suggest that it is all immorality that should be sanctioned. He suggested that the ones that bring ‘right-minded man’ to disgust should be. It is not believed that Devlin was out of touch with the state of developing individual liberty. It is how far those individual liberties will be allowed to infringe on the general public morality and liberty? There needs to be a balance between the individual’s right and the general public’s. Lord Devlin asked if society has the right to make judgment on individual morality. He answered yes, and this seems to be the accepted approach in R v Brown and Shaw v DPP. There is no where in the past were law has developed in an abstract. Law has developed along with the social changes as R v R Devlin also proposed a guideline for the implementation of statutes. He supported individualism and suggested that persons should have the maximum amount of freedom to do as they wish, except when it conflicts with the society’s integrity. He also said that law should only be created to sanction behaviours that are gross, not just merely immoral. And finally, the law should only set the minimum basic standards expected of individuals. Conclusion Morality is important to the integration of society and if the mythical social contract theory has any weight it is in fact as Devlin suggest the web that holds it together. However, it can also be dangerous and may also be the underlying reason for actual disintegration of society as in Nazi Germany. There is no correct answer or side. The answer rest in the balance: the balance between the individual right and that of society, the balance between the positivist and the naturalist, the balance between the heterosexual and the homosexual. The individual should have the right to do as he feels but there has to be limitations. The extremes of either side of the debate are the danger zones but the answer lies in the indefinable, undiscoverable shadows of the gray that rest between the divide. Bibliography 1. MDA Freeman, Introduction to Jurisprudence 8th Edition (Sweet & Maxwell) 2. Http:sixthformlaw. info/01_modules/other_materials/law_and_morality_/08_hart_devlin. htm 3. HLA Harts, Law, Liberty and Morality (University of Stanford Press) 4. Dwight Bellanfante, â€Å"Keep the law out of Gays Bedroom† (The Jamaica Observer October 31, 2004). 5. Elliott & Frances Quinn, English Legal System 11th Edition (Longman-Pearson, UK), 6. ‘Criminal Law’, Clarkson and Keating, (Sweet & Maxwell), 2007 7. Gary Slapper And David Kelly, The English Legal System 11th Edition (Routledge, UK) Page ——————————————– [ 1 ]. Law, Liberty and Morality, H. L. A Hart, Stanford University Press, 1963. Page 1 [ 2 ]. Catherine Elliott & Frances Quinn, English Legal System 11th Ed (Longman-Pearson, UK), Page 657 [ 3 ]. http://www. merriam-webster. com/dictionary/morality, accessed 20th October 2010. [ 4 ]. http://www. merriam-webster. com/dictionary/law, accessed 20th October 2010. [ 5 ]. Gary Slapper And David Kelly, The English Legal System 11th Ed (Routledge, UK) Page [ 6 ]. Catherine Elliott & Frances Quinn, English Legal System 11th Ed (Longman-Pearson, UK), Pg 655-656 [ 7 ]. Law, Liberty and Morality, HLA Hart Stanford university Press, 1963, page 3 [ 8 ]. Ibid [ 9 ]. Catherine Elliott & Frances Quinn, English Legal System 11th Ed (Longman-Pearson, UK), Page 656 [ 10 ]. [1993] 2 All ER 75 [ 11 ]. [1961] 2 W. L. R 897 [ 12 ]. Law, Liberty and Morality, HLA Hart Stanford university Press, 1963, page 7 [ 13 ]. [1961] 2 W. L. R 897 [ 14 ]. Catherine Elliott & Frances Quinn, English Legal System 11th Ed (Longman-Pearson, UK), Pg 658 [ 15 ]. Ibid [ 16 ]. [1992] 1 A. C. 599 [ 17 ]. [1994] 1A. C. 212 [ 18 ]. ‘Criminal Law’, Clarkson and Keating, sweet & Maxwell, 2007 [ 19 ]. ‘Keep law out of gays’ bedrooms’ says Harding, Dwight Bellanfante, Observer staff reporter Sunday, October 31, 2004 [ 20 ]. [1994] 1A. C. 212 [ 21 ]. [1961] 2 W. L. R. 897 [ 22 ]. [1992] 1 A. C. 599 [ 23 ]. Catherine Elliott & Frances Quinn, English Legal System 11th Edition (Longman-Pearson, UK), Page 658.

Elizabeth Visits Gpc’s French Subsidiary Discussion Questions

ELIZABETH VISITS GPC’S FRENCH SUBSIDIARYDiscussion Questions 1. What can Elizabeth Moreno do to establish a position of power in front of French managers tohelp her accomplish her assignment in five days? Explain. The French tend to regard authority as residing in the role and not the person; Elizabeth willneed to find subtle ways to accentuate her expertise, her advanced degree in Chemistry, andher role as Vice President. Further, she will need to demonstrate an intellectual flexibilitywhile allowing the French to show their ability to grasp complex issues and evaluatesolutions. . What should Elizabeth know about â€Å"high-context† vs. â€Å"low-context† cultures in Europe? Explain. Countries in Europe do not share the same cultural context; France is more high-context thanGermany. As a result, Elizabeth should pay especially close attention to the cultural contextof the communication including: the medium, the source, the setting, proxemics, paralanguageand ob ject language. 3. What should Elizabeth include in her report so that future executives and scientists avoidcommunication pitfalls?Elizabeth could help her peers by noting communications processes that worked and noting which processes failed. She should provide as much information about the communication context as possible. 4. How can technical language differ from everyday language in corporate communications? Technical language is often shared across cultures (the Arabic word for computer isâ€Å"computer†). Technical language is communicated through its own communication channels —papers, proceedings and journals. These journals are often, though not always, prepared inEnglish.While technical jargon creates a common or shared language on some levels, it doesnot eliminate the problems associated with cross-cultural communication 1. drawing from your understanding of verbal and nonverbal communication patterns from this chapter,explain what elizabeth moreno can do t o establish her position in front of french managers. how can she get them to help her accomplish her assignment in five days Since the only exposure elizabeth ever had before regarding her langauage barrier is her two weeks vacation in french. Elizabeth needs to develop her nonverbal communication instead with he fellow employees in French subsidiary by being her friendly and flexible self, showing a good manners, and having easy-to-talk-with facial expression. Because it is very important for Elizabeth to maintain having a good relationships with the employees at the office, she should at least mastered the french organizational cultures. 2. what should elizabeth know about high context versus low context cultures in europe ? how can this knowledge help her be successful there? First we need to know the definition of low context and high contex. Here are the brief explanations about itA low context culture is one in which things are fully (though concisely) spelled out. Things are made explicit, and there is considerable dependence on what is actually said or written. A high context culture is one in which the communicators assume a great deal of commonality of knowledge and views, so that less is spelled out explicitly and much more is implicit or communicated in indirect ways. In a low context culture, more responsibility is placed on the listener to keep up their knowledge base and remain plugged into informal networks.Low context cultures include Anglos, Germanics and Scandinavians. High context cultures include Japanese, Arabs and French. Implications Interactions between high and low context peoples can be problematic. Japanese can find Westerners to be offensivelyblunt. Westerners can find Japanese to be secretive, devious and bafflingly unforthcoming with information French can feel that Germans insult their intelligence by explaining the obvious, while Germans can feel that French managers provide no directionLow context cultures are vulnerable to c ommunication breakdowns when they assume more shared understanding than there really is. This is especially true in an age of diversity. Low context cultures are not known for their ability to tolerate or understand diversity, and tend to be more insular. Based on the aforementioned explaination, since Elizabeth have a job in French that has a high context cultere, she needs to mastered or at least has a decent understanding on how to communicate non-verbally with the employees. It will efectively help her to succeed there. 3. hat should elizabeth include in her report, and what should be the manner in which it is communicated so that future executives and scientists avoid communications pitfalls ? The report Elizabeth prepares for GPC must include the organizational cultures offered in the French subsidiary, She should include how the French employees socialize with each other, the way they speak, communicate and interact with each other. This will help assist future expat’s from getting culture-shock. Elizabeth could help her peers by noting communications processes that worked and noting which processes failed.She should provide as much information about the communication context as possible. Develop Cultural Sensitivity Elizabeth must inform her peers that it is very important to know the receiver and to translate the message in a form that will most likely be understood as anticipated. Employees must make sure there messages goes through to the receivers, in order to do that they should become aware of their own cultural and way of speaking and how it affects the communicating process in a different Country. . how can technical language differ from everyday language in corporate communications? Simply because when we talk about firms, corporates, etc it means we talk about organizational cultures with its formality. That automaticaly differentiate the use of language from everyday’s life language. Develop Cultural Sensitivity Elizabeth must inform her peers that it is very important to know the receiver and to translate the message in a form that will most likely be understood as anticipated.Employees must make sure there messages goes through to the receivers, in order to do that they should become aware of their own cultural and way of speaking and how it affects the communicating process in a different Country. Careful encoding In translating his or intended meaning into symbols for cross cultural communication the sender must use words, picturs or gestures that are appropriate to the recivers frame of reference. Language translation is only part of the encoding process; the message also Proemics-deals with the influence if proximity and space on communicatin with both personl space and office lay out.What should Elizabeth include in her report, and what should be the manner in which it is communicated so that future executives and scientists avoid communications pitfalls? The report Elizabeth prepares for GPC must include the organizational cultures offered in the French subsidiary and to develop cultural sensitivity, she should include how the French employees socialize with each other, the way they speak, communicate and interact with each other.This will help assist future expat’s from getting a culture-shock when in the country. Elizabeth could help her peers by explaining the communications processes that worked and failed. She should provide as much information about the communication context as possible. Elizabeth must inform her peers that it is very important to know the receiver and to translate the message in a form that will most likely be understood by both arties Employees must make sure there messages goes through to the receivers, in order to do that they should become aware of their own culture and way of speaking and how it affects the communicating process in a different Country. Elizabeth should also Present a proposal for the GPC to invest more money into Internati onal Human Resource management which will be able to provide more training for future employees and teach them how to speak the language, communicate in the host country and understand the culture, the hand gestures used in the country, what is acceptable and what is not.