What is the G-20

The G-20 or group of twenty, is a group of twenty of the most important economies on the planet. It includes 19 independent countries along with the European Union. The Beginnings of the G-20 G-7 The G-20 includes all of the original members of the G-7 along with BRIMCKS (Brazil, Russia, India, Mexico, China, South Korea, and South Africa), and Australia, Argentina, Indonesia, Saudi Arabia, and Turkey. According to the G-20 website, The economies that make up the G20 represent almost 90% of global GDP and two thirds of the worlds population. G-20 Members 1. Argentina2. Australia3. Brazil4. Canada5. China6. France (also a member of the EU)7. Germany (also a member of the EU)8. India9. Indonesia10. Italy (also a member of the EU)11. Japan12. Mexico13. Russia14. Saudi Arabia15. South Africa16. South Korea17. Turkey (an applicant for the EU)18. United Kingdom (also a member of the EU)19. United States20. European Union (members of the EU) Five countries have been invited to participate in the G-20 meeting in 2012 by Mexico, the host country and the chair of the G-20 at the time of the summit: Spain, Benin, Cambodia, Chile, Colombia. G-22 and G-33 list of G-33 members G-20 Goals The G20 has its origin in the 1998 Asian economic crisis. One year later, the finance ministers and central bankers of the most important global economies convened in Berlin, Germany, at a meeting co-sponsored by the finance minister of Canada and the finance minister of Germany. In the wake of the international financial crisis that erupted in 2008, the most serious since the Great Depression (1929), the G20 began to meet at a Leaders level and has since become the most important forum for global economic and financial cooperation and discussion. The G20 is an informal forum for discussion between advanced and emerging countries that seeks to strengthen international cooperation and ensure global economic stability... Its main goals are to coordinate macroeconomic policies to strengthen the global economic recovery; to reshape the international financial architecture; and to promote financial regulations to help prevent another crisis, such as the one in 2008, from occurring again. Another G-33? developing countries Wikipedia.

Chronology of the Holocaust Essay - 1120 Words

The holocaust was a bleak and unrecoverable part of the history of the twentieth century that will always be remembered. Millions died for no reason except for one man’s madness. Although many people know why this war happened many don’t know when and what events lead up to this: the way Hitler came into power, or when the first concentration camp was established, and what city it was in, why Jews were hated so much by Hitler, and why the rest of the country also hated them as well as, and what the chronology of the Holocaust. These are some of the things I will explain in my paper. In 1933 Hindenburg was the president of Germany. Having recovered form the First World War, Germany is on the rise once again. Hindenburg†¦show more content†¦Hitler had an insane hatred for the Jews. He felt that the whining Jewish population was what prevented the country of Germany to rising to its former glory. Before coming into power, Hitler wrote a book explaining his hatred and why others should hate as well. The book was not very popular at the time but would later be held as the nazi â€Å"bible†. After Hitler comes into power, the laws of Jewish persecution become more often, stricter, and more deadly. The next law that passed was that of the Nuremberg Laws these laws stated that none of the Jews in Germany were allowed to marry Aryans or fly the German flag (The Holocaust Background info center). 1935 ended with another law against the Jews being passed, as did the start of 1936. Not only were Jews not allowed to be employed as a civil service worker, but they also could not practice as a doctor or pedeitrition. These were just one of the many jobs to worthy for a lowly Jew to occupy. Unfortunately for all of the Jewish workers, They did not only lose their jobs but they would also lose their lives. These people were taken from their place of business, and since there was no use for them they were killed probably at the freshly opened Buchenwald camp in 1937. 1938 was a year filed with evil laws against the Jews, as well as, new happenings in the war, and with Germany. On march 13 Austria is forced into being an ally of Germany (the holocaust info center). This a huge step for NaziShow MoreRelated Never To Forget Essay793 Words   |  4 Pagestitle â€Å"Never To Forget† is very significant to the story of the Holocaust. The title simply means to forget what we know would not be human. It is very important that we never forget the Five Million Jews that lost their homes, property, freedom, dignity, and finally, their lives. We must always remember what happened to the Jews. Every time someone thinks of saying or doing something to a fellow human being we must remember the Holocaust. We must never forget to insure this will never happen againRead MoreNever to Forget791 Words   |  4 Pagestitle Never To Forget is very significant to the story of the Holocaust. The title simply means to forget what we know would not be human. It is very important that we never forget the Five Million Jews that lost their homes, property, freedom, dignity, and finally, their lives. We must always remember what happened to the Jews. Every time someone thinks of saying or doing something to a fellow human being we must remember the Holocaust. We must never forget to insure this will never happen againRead MoreJewish Literature And The Holocaust899 Words   |  4 PagesHolocaust literature is one of the emerging field in literature during the second half of the twentieth century. Several Holocaust survivors wrote about the atrocities they witnessed and their experiences during the incarceration. The word â€Å"Holocaust† encompasses images of death, horror, and inhumanity. Although many survivors find it difficult to talk aabout their experience, some of the took an oath to use their pen to protest against such horrible genocide and to make sure that this would neverRead More The Diary Of Anne Frank - Book Essa y1042 Words   |  5 Pageswork that people actually got too see what the Holocaust was all about. Certainly it must be the best book for the subject. The diary brings together her childhood and then only known surviving footage of Anne Frank. This is a great way to describe a portrait of Anne’s life, character flaws, and everything else. In order to enjoy this piece of literary work, you must first learn the importance on Jewish culture. This work is like no other of any Holocaust books. This is actually a way to experienceRead More The Holocaust and the Cambodian Genocide: Similar or different? How about Both?880 Words   |  4 Pagesimplements extremely discriminatory laws and finds reasons to kill anyone who dares oppose him. The Holocaust and the Cambodian genocides are remarkably similar, and yet strikingly different. The Holocaust was an attempt to wipe out all Jews and other minorities such as gypsies and handicapped people. The Cambodian genocide, led by Pol Pot and the Khmer Rouge, was in some ways a mirror image of the Holocaust, but it happened forty-two years later. On the other hand, there are many more that one distinctionRead MoreDifferent Perspectives of The Jewish Holocaust 1641 Words   |  7 PagesThe Holocaust tends to be a bitter memory and an unpleasant subject to discuss. Although this event took place many years ago, repercussions are still present in the twenty first century. Especially in Germany, the Holocaust not only influences patriotism, but it also influences education and immigration policies. In contrast to other countries where nationalism is common, Germany has been forced to lessen the sense of nationalism in order to dispose false beliefs some individuals have of GermanRead MoreThe Nazi Occupation of Holland977 Words   |  4 Pagesthe gradual implementation of the anti-Jewish measures, which lulled Jew and non-Jew alike into believing that despite the difficulties and in- conveniences, things weren’t that bad, and the German commands could be accommodated. The following chronology of events shows how the German occupation government imposed its will upon the Jews of Holland. (All timeline info has been exactly copied as is; citation information is given on last page) May 14, 1940: Holland surrenders to Germany. Dr. ArthurRead MoreGothic Literature: A Rose For Emily, The Tell Tale Heart, and Daddy976 Words   |  4 Pagesgold†. Emily is portrayed as a person who is merely living without any human attributes. â€Å"Her skeleton†¦submerged in motionless water water†, â€Å"dough† and â€Å"lost eyes† project a character that appears to have given up on life. Moreover, the lack of chronology in the story creates a puzzle and leaves the reader wandering off into insignificant details when a dark secret is looming. The story opens with the death of Emily, then goes on to describe Emily’s house and other trivia issues about taxes. TheseRead MoreThe Rwanda Genocide808 Words   |  3 PagesGendercide Watch: Rwanda. N.p., n.d. Web. 7 May 2014. http://www.gendercide.org/case_rwanda.html. Keane, Fergal , and Alain Destexhe. Rwanda: A Historical Chronology. PBS. PBS, n.d. Web. 5 May 2014. http://www.pbs.org/wgbh/pages/frontline/shows/rwanda/etc/cron.html. Rwanda Background. United States Holocaust Memorial Museum. United States Holocaust Memorial Council, n.d. Web. 5 May 2014. http://www.ushmm.org/confront-genocide/cases/rwanda/rwanda-background. The Rwandan Genocide. History.com.Read MoreA Theme Or Topic For My Unit Would Be World War Ii And1862 Words   |  8 PagesA theme or topic for my unit would be World War II and the Holocaust. The unit would involve students investigating the Holocaust and the Nuremberg trials as well as the development of the United Nations. Students will analyze the factors leading up to the events of the Holocaust and the idea of antisemitism that was developing. They will also examine the significance of the Nuremberg trials and how international efforts came to be to protect human rights and future wars from occurring. The unit

Reflective Paper “Faith Like Potatoes” Free Essays

Faith Like Potatoes Angus Buchan was a person who did not believe in God, did not trust others and did not accept help from others because he wanted to do everything by himself. He had emptiness in his heart; he was always stressed, angry, mad and rude to others. The life of Angus was a big mess. We will write a custom essay sample on Reflective Paper â€Å"Faith Like Potatoes† or any similar topic only for you Order Now But one day the miracle has happened when he went to the church and heard one man sharing his life story. From that point, his life has turned upside down. Angus built relationship with God, invited God into his life, gave God his life and let Him do changes. Angus personality has changed drastically for the better, and most importantly he had a strong faith in everything what he did and he believed that God would help him. God helped him to over come all the struggles and problems that pressed his shoulders, as well as made him many miracles. Praying was one of the religious expressions in the workplace showed in the movie. Angus was praying God for help while he was working. He was encouraging others to pray and they prayed all together to God: for the rain they needed, deliverance from the violence and murders, peace in the land and hearts and blessing. People, as one big family, were praying before seeding the potatoes, during four months while they were growing and before harvest. Moreover, at the end of the movie another religious expression was introduced. Angus was teaching kids about the faith and trust in God: â€Å"Your faith in God must be like that (big potatoes) – it must be real†. After watching this movie, it gets hard to name one importance of work. From my point of view, there is no only one importance of work – there are many of them. Work gives us money and food, which are vital for human’s well-being and life. Work gives us friends and team to work with, in such way work becomes easier and more pleasant. For example, in the beginning of the movie it was shown how Angus was struggling with the stump and that he was cursing the stump because he was not able to root it out by himself. But after he invited God into his life he looked at work from different perspective; as a result, he accomplished the same task easier with the help of his friends and in a great working environment. Also, work provides us with inner joy, creativity and happiness. Work brings the meaning into the life because it motivates us to work hard and it greatly increases the chances of fulfillment and success in reaching the dreams. Work does not allow us to become lazy or bored individuals. Finally work brings us a great sense of achievement and encourages us to move forward. It is very inspirational:† The condition for the miracle is difficulty; for a great miracle – impossibility†. Great movie based on true-life story teaches us that with strong faith and trust in God the impossible becomes possible. How to cite Reflective Paper â€Å"Faith Like Potatoes†, Essays

Tesco - Strategic HRM Practices And Strategies

Question- Write a report on what and how human resources strategies can be implemented in the chosen organization in order to create a high performance work system? COMPANY OVERVIEW Tesco is the chief food retailer of Britain (BBC News, 2013). The first store of Tesco was first opened in the year 1929 in London and by the beginning of 1960s the organization, Tesco was just an ordinary contrivance of most high roads of UK. By the beginning of 1990s the association started leading quite a few individuals (Clark, 2008). It made new store, for instance, Tesco Metro, a store helping close-by clients, and Tesco Express, the first UK petrol station (Tesco plc, 2014). The overall operation of Tesco, which started in 1994, has steadily developed and now speaks to half of Tescos overall retail area (Dotcom.tesco-careers.com, 2014). By 2000 there has similarly been a stretching focus on building non-food bargains both online and in-store with the happen that, case in point, Tesco is presently the greatest UKs CD retailer. This report discusses the Strategic HRM practices that add value to Tescos not only to its HR department but also employees of the entire departments which helps the top managers to increase the performance of the work system. SHRM PRACTICE 1- RECRUITMENT INTRODUCTION Recruitment is the methodology of drawing the most qualified candidates to submit an application for the employment opportunity. To recruit the best candidates it is very much important to implement the plan for staffing and also forecast the number of employees required for the vacant post/ posts. Thus in short, recruitment can be termed as the process of choosing the right candidate at the right time and at the right place (Hancock, 2002). STAGES AND STEPS Tesco advances businesses in assorted ways. The system movements depending upon the work open. Tesco first of all uses its Internal Talent Plan to fill an opening. This is a process that summaries ebb and flow laborers hunting down a move, either for the same level or for different position. If there is no appropriate people in this Talent planning process on the internal organization change program, alternatives, Tesco exposes the inside about the post for 2 week through their intranet. Advantages of utilizing this system (Jackson, Werner and Schuler, 2011): Be able to diminish the cost of selecting agents from outside. More right viewpoint of aptitudes of the candidates. Stronger compulsion to the association. Growing delegate confirmation. Fewer planning and presentation required. sustain society and learning Increase in employee execution as they are aware of the transporter step In external recruitment process, Tesco advances opportunities via their website www.tesco-careers.com, during opening sheets in stores. Online Applications are made for the post of managers. People captivated by store-based occupations with Tesco. They can approach stores with their CV or select however Jobcentre Plus. The store prepares a sheet of people applying consequently and calls them in for the job interview whenever there is a need. Tesco makes it basic for contender to get a few answers concerning available businesses and has a fundamental process of application. By getting into the website of Tesco, an applicant can get a few answers concerning their occupations, organization posts and head office positions. The website has an online application structure for people to put forward specifically. Advantages of utilizing this strategy (Aswathappa, 2005): latest perspectives and perspective accumulated adoptable Various competitors to pick up from the pool shun outgoing influence RECRUITMENT ADDS VALUE Recruitment process adds value to Tesco. Through their recruitment process they make smart and effective decisions to be ahead of their competitors. Through their recruitment process they are able to attract the talented candidates and through effective recruitment process they are able to retain those people. Thus a flexible and well-structured recruitment practice can add value to Tesco by helping the organization to increase the retention and also reduce the attrition rate (K. M, A and M.K, 2014). SHRM PRACTICE 2- SELECTION INTRODUCTION The process of selection is the way of choosing the right talent with appropriate qualification in order to fill up the available designation or post in the firm. The managers and the supervisors are mainly accountable for hiring the best candidate. This process is one of the time-consuming and expensive methodologies as it includes scrutinizing the application that exactly fits the organization and also the vacant position, reviewing the curriculum and the resumes and also conducting tests and interview to for choosing the best candidates (Hsu and Leat, 2000). STAGES AND STEPS The process of selection follows the following steps (Lussier and Hendon, 2013): Preliminary Interview Round: This is the initial round which is mainly emphasizes on reducing the unqualified applications by analyzing the selection criteria. This helps to reject the non-matching candidates and thus rejecting the misfits. Conducting Test: After the initial round or the preliminary round, the selected candidates or the qualified individuals are given a call for conducting tests like Aptitude Test, Personality Test or Ability Tests which mainly focuses on goals of the organization. These kinds of tests are conducted to analyze the ability, skill and knowledge of the candidate. Job Interview Round: In this round, in-depth conversation is conducted with the candidate. Here the technical knowledge of the candidate is judged and also it is analyzed whether the skills and ability actually fits with the organizational goals or not. Three different types of interview process can be conducted one is the one-to-one, or the panel type or the sequential type. Apart from this depending on the organization, there are other types of interviews like Structured or Unstructured Interview, Behavioral Interviews or Stress Interviews. Reference or Background Checking: Referencing Checking or the background checking is the mainly conducted to authenticate the candidate information and also the submitted documents. The background checking or reference checking is mainly conducted by sending formal letters or telephonic conversations. Selection Decisions: After collecting all the information about the candidate, the crucial stage is to decide about the selection of the candidate. Here after reviewing all the collected information about the candidate, the managers of the organization give their views about the performance of the candidate. Medical Test: In this the candidate is asked to undergo few physical tests to make sure that he/she is physically fit to undertake the organizational responsibilities. Offering Job: Then after completing all the rounds or tests, the best-fit talented candidate is offered with the appointment letter for the vacant post. Final Selection. This is the final stage of the selection process where the best-fit candidates selected in the previous stage are given the confirmation with the joining date. Selection is the process of selecting the best and the most suitable candidates from those who all applied for the vacant post by maintaining the laws and regulation of the organization. Screening the best candidates is the crucial procedure of the selection process. This guarantees that the best chosen candidates actually best fit all the employment prerequisites. The resume or the curriculum vitae of the candidates helps the Tesco selectors to evaluate the determination of the candidate for the occupation. The organization also offers job type match tool on their career page which helps the candidates to see where they are applicable for the post or not. The candidates who pass the preliminary round have to undergo assessment center that is run by the managers of Tesco. They emphasizes on providing consistency to the total selection process. Here, the candidates are encouraged to take part in various team activities and also problem-solving activities to analyze their skills and at titudes. Then the selected candidates from this assessment center are called up for the interview. Then the qualified candidates are sent an e-mail with their offer letter and further details. SELECTION ADDS VALUE Selection is the critical process that helps the organization to form a psychological contract with the candidates to bring in positive results in terms of motivation and commitment of the organization (Anyim, Ekwoba and Ideh, 2012). The main reasons to assess the people are to boost the profitability of the hiring the best talent that is the candidates with the best skills, knowledge and ability (mercer.co.in, 2012). This process adds value to Tesco by helping them to observe the candidates in a critical way and also anticipate their execution level for handling the job in Tesco. This process also helps to observe the qualities of the new comers and also their shortcomings, which helps to identify the traits, information and abilities of the candidates and also minimize the induction cost. This process helps Tesco to provide opportunities to the candidates to gather information about their suitableness and also provide the applicants an opportunity to make various inquiries about their employment and also clarify the issues related to work status, terms and conditions and also helps to have a personal experience. In this way the overall process helps to attract the best suitable and genuine candidate for the organization. SHRM PRACTICE 3- TRAINING AND DEVELOPMENT INTRODUCTION Training and development are two inter-linked process. The training process refers to the acquisition of skills and knowledge and also a learning process which helps a person to identify their responsibilities in the organization and also helps how to perform a particular job or task according to needs and requirements (Laird, Naquin and Holton, 2003). Training is considered to be a short term process however development is a long term and continual process that helps the employee to grow their potential capabilities and personality. Training process is limited to a particular job where as development covers a huge area. Training includes improving service quality, health and safety, productivity and organizational climate where as development includes characteristics like improving personal growth, job performance, capabilities etc (Making teamwork work: The importance of training and development for team leaders, 2003). STAGES AND STEPS The training and development process of Tesco is well structured and flexible which helps the individuals to meet the needs of the organization. Tesco provides two types of training to the employees one is off-the-job training and other is the on-the-job training. Off-the-job training is more appropriate for helping the employees to develop in the areas like communication, planning, organizing and also team-building. It generally involves participating in various courses that re undertaken by some qualified personnel of Tesco or training professionals. On the other way, on-the-job training process helps the individual to know the people easily and also build up a team faster. Tesco generally involves four process of training (Businesscasestudies.co.uk, 2014): Job rotation where the trainee gets the opportunity to cover up their target and take the responsibility on temporary basis. Mentoring is the process where the experienced personnel acts as a guide or adviser Coaching is the process which helps the trainees to solve their problems through motivation Shadowing is the process where a person who is already in a job helps the employee to understand their responsibility in completing a particular task. At Tesco there are three different types of training programs are held one is the Options program which helps in developing the latest recruits to provide detail induction training from the starting day itself. This gives the new employees an opportunity to meet the other trainees and learn about the business and the organizational culture. Next is the development program which helps the person to grow and also increase their capabilities. This program offers long-term development which focuses on developing both the operating and the leadership behavioral skills. It also includes Personal development Plan of employees which helps the employees to Plan, Do, Check their plans and analyze their progress. Lastly is the specialized program which focuses on Graduates or A-level people working in distribution or office or store. TRAINING AND DEVELOPMENT ADDS VALUE Training and development process helps Tesco to make the existing or the new employees more valuable, productive and positive to the organization. Recruiting and selecting a new staff is an expensive method and training and development helps to increase the motivation level of the employees. Training and development adds value to both the employees and the organization. Training offers a planned series of learning experiences and helps the individuals to build up their competencies and technical skills. Further, Tesco helps to motivate the employees and also improve their efficiency. Through development process Tesco helps the individuals to meet their individual ambitions and needs (Truitt, 2011) CONCLUSION In conclusion, this report analyses the three strategic human resources practices of Tesco; recruitment, selection and training and development. This report highlights that all the three practices plays a crucial role in organization. Recruitment, Selection and training and development helps Tesco to improve their business continually and also helps to create planned strategies for better performance of the organization. These three processes are very much important to recruit the best candidate for the organization and also retain that candidate for long term and reduce the absenteeism and employee turnover rate. This helps to increase the retention rate of the organization. The report also analyzed that training and development increase communication among the employees and regularly enhances the skills of the employees as per the market requirements. The major benefits of all these three SHRM practices are that they lead to enhancement of the products and services of Tesco. These three processes help to engage the employees and also increase the product innovation and increase the profit and efficiency of the organization. REFERENCES ANYIM, F., EKWOABA, J. and IDEH, D. (2012). The Role of Human Resourse Planning in recruitment and selection process. British Journal of Humanities and Social Sciences, [online] 6(2), pp.68-78. Aswathappa, K. (2005). Human Resource And Personnel Management. 4th ed. Tata McGraw-Hill Education, pp.147-148. BBC News, (2013). How Tesco came to dominate. Businesscasestudies.co.uk, (2014). Training - How training and development supports business growth - Tesco | Tesco case studies, videos, social media and information | Business Case Studies. Clark, T. (2008). A history of Tesco: The rise of Britain's biggest supermarket - Telegraph. [online] Telegraph.co.uk. dotcom.tesco-careers.com, (2014). What is Tesco.com?. Hancock, C. (2002). Effective Recruitment and Selection. LIM, 2(02). Hsu, Y. and Leat, M. (2000). A study of HRM and recruitment and selection policies and practices in Taiwan. The International Journal of Human Resource Management, 11(2), pp.413-435. Jackson, S., Werner, S. and Schuler, R. (2011). Managing Human Resources. 11th ed. OH: Cengage Learning, pp.195-19 M, S., A, O. and M.K, A. (2014). Human Resource Management Practices: Influence of recruitment and selection, and training and development on the organizational performance of the Jordanian Public University. IOSR Journal of Business and Management, 16(5), pp.43-46. Laird, D., Naquin, S. and Holton, E. (2003). Approaches to training and development. Cambridge, Mass.: Perseus Books Group. Lussier, R. and Hendon, J. (2013). Human resource management. Thousand Oaks: SAGE Publications. Making teamwork work: The importance of training and development for team leaders. (2003). Human Resource Management International Digest, 11(3), pp.5-7. mercer.co.in, (2012). The value of assessment in talent selection and development. Tesco plc, (2014). Tesco plc. Truitt, D. (2011). The Effect of Training and Development on Employee Attitude as it Relates to Training and Work Proficiency. SAGE Open, 1(3).

This Is Their Finest Hour free essay sample

â€Å"Let us therefore brace ourselves to our duties, and so bear ourselves that, if the British Empire and its Commonwealth last for a thousand years, men will still say, ‘This was their finest hour.’† Winston Churchill More than seventy years have passed since the battles have ended, but World War II continues to resonate in the world today. After Poland, Norway, Denmark, Belgium, the Netherlands, and France fell one by one under Nazi control, the sole territory standing in between German political leader Adolf Hitler and his full control over Europe was Britain. At the time, the late British Prime Minister Winston Churchill, who had only been Prime Minister for six weeks, led his people into battle (International Business). In this paper, I will examine Winston Churchill’s This Was Their Finest Hour speech he gave in the House of Commons on June 18, 1940 as invasion threatened Britain. Historians have claimed this speech to be â€Å"one of the greatest speeches ever delivered in the English language† (International Business) as it aided to inspire Britain to its eventual victory. We will write a custom essay sample on This Is Their Finest Hour or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Winston Churchill excelled as a communicator which benefitted him greatly as a World leader, for how can one lead if one cannot communicate to, and with, the people? The politician was a master orator who, in recent years, has been a model for rhetoricians in regards to his â€Å"rhetorical ability to dismantle the traditional barriers between political parties and unite them in one cause during wartime, his ability to relieve fear and anxiety amongst people, and his ability to inspire and convince them to fight with resolution† (Hyde, 1). By exploring ideas and concepts from communication approaches, such as Aristotle’s â€Å"modes of proof† (pathos, logos, and ethos), the sociological perspective, and the psychological perspective, I will demonstrate how Winston Churchill’s rhetoric kept Britain’s courage alive during WWII. Throughout history, the world of rhetoric had been strongly influenced by Aristotle’s modes of persuasion: ethos, pathos, and logos. In Churchill’s Their Finest Hour, credibility, emotional appeal, and logical reasoning were used for social justice during wartime. Communicators have studied the power of ethos ever since the Greek period, notably Aristotle who believed ethos was the most effective means of persuasion (McCroskey, 82). James C.  McCroskey, author of An Introduction to Rhetorical Communication defines ethos as â€Å"the attitude toward a source of communication held at a given time by a receiver†. In this case, it is Winston Churchill’s, the source, character which will be conveyed through Their Finest Hour in order to influence his audience’s emotion towards the impending Battle of Britain. The ethos of a source tends to vary greatly from hearer to hearer in an audience, and a source’s ethos tends to vary from one point in time to another. Like attitudes, beliefs, morals, and values, ethos usually changes due to events experienced by the source, or the rhetor, and sometimes ethos can change due to one single communication act. There are many examples of this in Churchill’s dialogue. For example, â€Å"They seek to indict those who were responsible for the guidance of our affairs. This also would be a foolish and pernicious process. There are too many in it. Let each man search his conscience and search his speeches. I frequently search mine,† demonstrates to his audience, the people of Great Britain and the House of Commons to whom he was immediately addressing, that he is a socially conscientious Prime Minister. Churchill further demonstrates his concern for his people by saying: â€Å"I should not think it would be very advantageous for the House to prolong this Debate this afternoon under conditions of public stress. Many facts are not clear that will be clear in a short time.† Thirdly, he proves his expertise, devotion, and knowledge of government functions by reassuring his country that he is well-educated and prepared for events of war: â€Å"The disastrous military events which have happened during, the past fortnight have not come to me with any sense of surprise.† Regarding ethos, we tend to believe and relate to people whom we respect (Ethos, durhamtech.edu); his authoritarian attitude makes Churchill worthy of respect. In regards to ethos and its credibility, we often refer to the line â€Å"actions speak louder than words.† While ethos is demonstrated strongly in Their Finest Hour, it is enforced through Churchill’s actions outside of the House of Commo ns. There are many photographs of Churchill among rubble of destroyed cities displaying the V for victory sign that has widely came to be known as his signature hand gesture. The simple gesture so proudly shown by Churchill indicates his optimism and acted as an easy way for people to imitate his positivity that Britain could, and would, be victorious over Germany (Howells). The Finest Hour strategically presents  arguments as to why Britain can be victorious against the German army whether it be battle by land, sea, or air. Reassurance, of course, is not necessarily action; therefore, Churchill communicated rational appeal, known as logos, in order to subdue and address the concerns of his audience. First, â€Å"I have thought it right upon this occasion to give the House and the country some indication of the solid, practical grounds upon which we base our inflexible resolve to continue the war [†¦] But I can assure you our professional advisers of the three Services unitedly advise that we should carry on the war, and that there are good and reasonable hopes of final victory.† Next, he backs up his rational appeals by advising his audience that he does plan on acting on irrational, impulsive war strategies: â€Å"Those are the regular, well-tested, well-proved arguments on which we have relied during many years in peace and war.† As mentioned, pathos evokes the emotional appeal of a rhetor’s speech. In this case, Churchill evokes mainly nationalism, pride, and confidence in his audience as a way to encourage them believe in their country, themselves, their military, and perhaps most importantly, in him; Churchill plants â€Å"a deep-seated British pride† (Hyde, 14). To do so, he brags about the quality of people that exist in Britain, and that no country is comparable to them: â€Å"I do not at all underrate the severity of the ordeal which lies before us; but I believe our countrymen will show themselves capable of standing up to it, like the brave men of Barcelona, and will be able to stand up to it, and carry on in spite of it, at least as well as any other people in the world.† What makes Churchill such a successful orator is his method of linking these modes of persuasion in order to maximise their power (Hyde, 13). For example, in Their Finest Hour he substantiates his pathos with logos; in other words, he substantiates his emotional appeals in logical arguments. He uses statistics and experiences to provide his audience with the confidence to trust in the military’s action, and he links this evidence with emotional appeal in order to encourage his audience to trust in their decisive action because he does: â€Å"Therefore, in casting up this dread balance sheet and contemplating our dangers with a disillusioned eye, I see great reason for intense vigilance and exertion but none whatever for panic or despair.† He uses â€Å"I am happy,† and â€Å"I look forward confidently† to describe how  confident he feels about the actions being taken. As for what concerns the sociological perspective of communication, many elements can be can be applied to Churchill rhetoric. This perspective is used to empower a group of people in order to make a change, encourage, and unify them (Cudahy, Chris). Churchill’s Their Finest Hour is a great example of his ability to effectively deliver a message to his audience to empower them and encourage them during wartime. In a time of crisis and uncertainty, the sociological perspective allows a group to â€Å"soak up† its leader’s attitudes whether the leader be aggressive, passive, encouraging, inspiring, or reassured (Cudahy, Chris). We can observe how Churchill manipulated certain cultural symbols relating to British patriotism to increase it and to generate some perseverance. For example, he calls upon their Christian society, a society where God is present, and where God is good: â€Å"Upon this battle depends the survival of Christian civilization. Upon it depends our own British life, and the long continuity of our institutions and our Empire.† He manipulates the long continuity of the British Empire, which underlines its monarchs, faith, family, and indeed its freedom. He also made reference to Andrew Marvell, an English metaphysical poet and politician who on occasion sat in the House of Commons: â€Å"He nothing common did or mean, Upon that memorable scene.† This quote is an ode to Oliver Cromwell, whom Marvell had loyalty, who was an English military and political leader during the mid-1600; it reflects an utter loathing of political violence (Marvell, Patterson, and Dzelzainis). While being universally resonating, the line ultimately applies to the British who must do what they have to do to protect their country. By connecting Churchill’s logos – logical arguments as to how Britain can be victorious over Germany – and the unifying elements he used in what can be applied sociologically, we are able to paint â€Å"the big picture† of Churchill’s vision for his nation. His speech is purpose-driven and forward-looking, thereby establishing continuity and strength. In Their Finest Hour, he even gives the people a chance to individually be a part of the â€Å"long haul†: â€Å"every man and every woman will have the chance to show the finest qualities of their race, and render the highest service to their cause.† The final aspect of the sociological perspective to examine of Their Finest Hour is the element of social construction of reality. On June 18, 1940 in Great Britain represented â€Å"the calm before the storm.† The looming  German invasion represented a threat to Great Britain’s territory, morale, and culture. It would normally be viewed as danger and intimidating, but in this time of uncertainty and fear, Churchill chose to manipulate â€Å"threat† and transform it into and opportunity (Hyde, 15). By doing so amidst great chaos, he induces feelings of excitement and confidence. He declares that his people will â€Å"have the chance† to use their â€Å"finest qualities† and â€Å"render their highest service† to the war because it is through their competence that they will prevail. He emphasizes this in the very last line of his speech for â€Å"their finest qualities† are what depends on their British life, and the long continuity of our institutions and the British Empire. Next I will be exploring the psychological perspective by examining the psychology of Churchill’s audience. Churchill’s obvious audience of his Their Finest Hour speech on June 18, 1940 was to the House of Commons. While he addresses other groups in his speech, such as his allies, Christians, and the Nazi/German population, his primary audience was the House of Commons and the British nation. As previously mentioned in this paper, Churchill manipulated the wartime situation into an â€Å"opportunity† for his people, and inspired his audience the same way. He chose to create a courageous and competent audience rather than addressing what would have been a frightened distressed one. To do so, he confronts the seriousness of the situation by stating the facts of their wartime reality and follows up with a strong statement, previously cited, evoking his pathos: â€Å"but I believe our countrymen will show themselves capable of standing up to it, like the brave men o f Barcelona, and will be able to stand up to it, and carry on in spite of it, at least as well as any other people in the world.† He declares his audience capable and important. The next and final element of the psychological perspective I will examine concerns mass movements – in this case, the Battle of Britain or the British army versus the German army – and how they draw appeal from a common enemy. This element can also affect a sociological view of communication because it induces British drive and devotion to their own country and to their society, thereby â€Å"hardening† their resolve against the German army (Cudahy, Chris). That is to say, while World War II was not a cult or an institution, each party strived for self-advancements, fought against common hatreds, and unified under their common goals. In Their Finest Hour, Churchill identifies Hitler as the  common enemy, employing devilish characteristics by using terms like cruel and ruthless. Also, in a more aggressive statement, he says: â€Å"the enemy is crafty and cunning and full of novel treacheries and stratagems.† What is especially impressive of Churchill’s rhetoric is that he established Hitler, and Hitler alone, as the enemy of war – not the Germans as a whole. It is possible that Churchill did this because it creates a more vivid image of a nation’s victory against one sole opponent. To conclude, Winston Churchill’s address to the House of Commons on June 18, 1940 is a historical speech that now, represents more than just a wartime speech. Its final statement, â€Å"if the British Empire and its Commonwealth last for a thousand years, men will still say, This was their finest hour,† now signifies a nation’s pledge to exploit all of its resources to victory no matter the cost and no matter the odds. In his rhetoric, he applied elements of ethos, pathos, and logos in order to create a speech that epitomizes freedom and liberty. Their Finest Hour provided the people of Great Britain an encouraging push during a time of great chaos and confusion, but Churchill was not going to allow Hitler’s â€Å"totalitarianism† influence into the hearts of the people of his beloved nation, so he encouraged them and reassured them that, despite the overwhelming fear, Britain would win. Churchill’s skills as an orator became essential when he was instated into Parliament just six weeks before the war began but the nation relied on his leadership. Their Finest Hour is a sole example of how Churchill gained British people’s confidence by motivating them to join the war effort as a whole population, not a lone soldiers. He managed to keep British morale afloat by stressing the importance of unity of a society during wartime by unifying them against the enemy – Hitler. He was unambiguous and well-focused, and his leadership epitomized perseverance.

St Patricks College Essay Example

St Patricks College Essay Example St Patricks College Essay St Patricks College Essay Belonging extended response The statement understanding nourishes belonging a lack of uderstanding prevents demonstrates how to truly belong to something you must first have an understanding of what you want to belong to. A sense of belonging is an integral part of the human condition, and intrinsic to the development of identity, in a number of ways. Peter Skryzneckis St Patricks College and Postcard illustrates how individual identity is influenced by belonging. Peter Cowans short story ironically named School uses contrasting techniques and contradictions to show how event though you may belong in one environment you may not in another. These texts emphasize how a sense of belonging can impact in a wide variety of ways on the particular individual. St. Patricks college explores the personas disassociation with his school. The connection he feels with the school are solely the superficial feautures of routine and uniform. The poet makes it clear from the beginning how he feels alienated from the school that his mother insists on him going to, after being caught up in the superficial aspects of the school impressed by the uniform of her employers sons. The only connection he feels is through the superficial features of uniform and routine. At the very start the poet makes clear the personas alienation as it is his mothers desire to the school taken in by the same superficial features, impressed by the uniform of her employers sons. Sckrzynecki makes clear the personas lack of connection from the very beginning. The poet uses impersonal, voices at bus-stops, litanies and hymns, to show emphasis on the distance the persona feels between himself and the school. This delineation is furthered through the technique of a simile, like a foreign tourist, accentuating not only his sense of exclusion, but also his cultural differences. This is additionally emphasised by the insecurty created by the diction uncertain causing the reader to empathise with the alienation experienced by the persona. Sckrzynecki illustrates that despite his continuous efforts learnt my conjugations and christian decorum for homework, the persona still feels no spiritual or emotional connection with the school. The poet emphasises this point through the ominous tone of the darkness around me, experienced by the persona. The tone amplifies the lack of affiliation the persona feels with the school. The poet changes the tone of the poem by implementing humour when the persona confuses the school motto with a bar of soap, to further highlight the personas disassociation. he motto becomes ironic, as it is not until school that he succeeds. The irony symbolises the fact that the persona was unable to achieve a sense of belonging at the school and in hand was unable to achieve a sense of purpose and fulfilment at the school. Sckrzyneckis postcard is a prime example of how to belong to something you must first understand it. The poem explores the personas trapped feeling, caught between his polish heritag e and Australian upbringing. The poem explores the sense of the persona never truly understanding his background so feeling that he could never truly belong in contrast to st Patricks college where the main persona felt disconnected even once having a good understanding into that certain culture. The persona feels no affiliation claiming Warsaw, old town i never knew. This distances himself from his heritage. The defintive diction of never only amplifies his alienation from his past culture. The poet uses the rhetorical question exclaiming in a tone of exasperation whats my choice to be? to demonstrate the inner battle within the persona as he tries to resolve the struggle between his two cultures. The persona thus reflects how a lack of belonging can cause a sense of both confusion and sensation of being lost. The inecsapabilityof the personas dilemma is emphasised throught the again negative diction of haunts. The egative connotation of the word serves to amplify the need to reconcile the two cultures. This id ea is accentuated in the definitive diction of the final line we will meet again leaving the reader unsure as to whether or not the persona will ever sold his troubling dilemma. There are many ways in which a piece of literature can be read and interpreted the short story School by Peter Cowan is one that incorporates reading practices and assumptions. School shows the personas contrasting situation as he feels like he competely belongs in one environment and in another completely on the outside. Red pencil corrections, and they were nothing, related to nothing he knew the people and the town and when he did something they listened and anwered these two statements taken from two conflicting times in the short story show well the different situation the persona finds himself in. The beginning of the story shows great relation to Schryzneckis St patricks College as he seems to just be doing the minmum required from him but never really feeling attached to his school. The story also shares similarities to theme of Post card as both personas desire to be somewhere, one of the situations to feel more connected to thier heritage and in the other to be in a place were they feel more comfortable and welcomed. The above texts depict a range of characters in very different situations but at the same time all experiencing a sense of belonging in one way or another. Althought the ways in which the characters experience belonging is very different, all the texts illustrate the importance of having an understanding into the cultural group they find themselves in for them to have a better chance of belonging. Both Schyzneckis poems show different situations but a similar outcome as in both the persona never feels like he truly belongs. Peter Cowans Short story demonstrates how some people are suited to some environments and will never be suited to others.

Perental Responsibilty Laws Research Paper Example | Topics and Well Written Essays - 1250 words

Perental Responsibilty Laws - Research Paper Example Furthermore, these liabilities do not intrude on the common law responsibilities of the parents that are connected to the failure of parents averting a child’s action that might be in any way harmful. Comparing the common law and the Parental responsibility laws, where the former does not put a parent responsible for their child’s actions by design, the latter acts as a medium where it puts the parent directly responsible for any minimum intentional damage caused by the child (Lehrer 2009). Combining it with criminal justice, Sage (2009) mentions the ‘duty of control’ view in which parents are liable for their children’s action if they have not adequately controlled the child. That is, if the control was adequate, they cannot be answerable. In such an instance, controlling the life of a child is limited to only stopping them from engaging in any criminal behavior. If the dos and don’ts are effectively controlled by the parents, then they are n ot responsible for the crime. According to Dr. Weatherburn (as cited in Loeber and Louber, 1986) in the US research, the criminal behavior is directly related to the parental control. This research stated that the parent factors that make way to such crime include the likes of neglect, conflict and discipline, deviant parental behaviors and attitudes, and family disruption. The research also stated that if the amount of neglected children rises to 1000, then the number of children involved in crime would increase to 256. Thus, with the positive relation revealed, it is eminent to control the above stated parental factors. However, these laws are not implied on the parents until their child reaches the age of 8 and 10. Also, the laws are no more applicable once the child crosses the age of majority which may differ with each border. This law first originated in the forties in the state of Hawaii. After 1846, it became one of the most widely implemented laws; those parents who were re sponsible for the intentional crimes of their children ended up following the statutes of civil liability (Weatherburn, 2004). After it originated in Hawaii, the first state to add to the law was Colorado in 1903. Since then, almost all of the states in the US have adopted such types of laws. The law divides the juvenile crime in two. One is the civil offense and the other is criminal in nature (Weatherburn, 2004). Considering the Australian courts, the Family Law Reform Act was applied in 1995 with several amendments. In 2006, a â€Å"friendly parent† provision was introduced that considered the overall relation each parent had with the other regarding the matters related to children (Benevolent society). As for UK, the first legislation was imposed in 1933 in which those parents whose child made an offence became the subject of penalty. In Ireland, the willful ignorance of parents on the behalf of their children, thus, leading to criminal behavior, is taken into considerati on under the Children Act 2001 (Roth 2006). Therefore, apart from the legislative measures in the above stated countries, it becomes evident that the significance of parent responsibility is becoming increasingly important (Roth 2006). It also becomes apparent that these legislations have been a part of the above mentioned nations for long. However, there was one incident that really gave pace to fighting youth crime. In 1996, one Provenzino case caught the attention of the entire

Social Change Research Paper Example | Topics and Well Written Essays - 1000 words - 1

Social Change - Research Paper Example As an upshot, individuals, communities and group regardless of cultural and geographical restrictions are increasingly drained into channels clear of space and time. Consequently, isolated localities now compose a gamut, and growth across the borders now forms domestic measures. Thus, other than the predominant political and economic aspects, the social impacts globalization has significant in understanding the trends of current time and space (Palier and Bruno, 148). By contrast with earlier epochs, modern armed globalization is astonishingly broad and intensive. It is calculated, for example, in terms of military-political relations, arms sales and universal military invention for the period illustrious by the lack and deficiency of empires, immense supremacy divergence and interstate confrontation and wars. In contrast with previous years there has been a considerable swing in the organization and coordination of defence invention in the course of more broad and rigorous trans-nationalization through regulating and licensing, co-production treaties, subcontracting, joint ventures and mutual alliances. Few nations currently, including America, can assert to have a sovereign military fabrication facility. Therefore, Globalization has promoted universal peace and coexistence among different communities and countries worldwide (Guillà ©n and Mauro, 251). Intercontinental trade has expanded and developed to exceptional levels, both enormously and comparatively in relation to national revenue. In contrast with the nineteenth century, an era characterized by quick trade growth and escalations, Export levels in relation to GDP share currently are much greater and bigger in OECD states. As results of barriers of entry to global trade which have transverse the world, universal markets have materialized for a lot of goods and, gradually more, services (KesiÄ  and Dragan,

Creating an Inclusive School Essay Example | Topics and Well Written Essays - 250 words

Creating an Inclusive School - Essay Example The special classes enable the special case students to access additional education benefits and programs. Rhonda and other special learners should benefit from LRE that allocates extra time for tests and quizzes. This provides adequate time for properly tackling examination questions. The special education teachers should read aloud the test and quiz questions. This will enable easy understanding of examination instructions. The teacher should allow Rhonda and other special learners to utilize the computer in preparing written assignments. This improves the presentation and quality of written assignments. Special learners like Rhonda should be given preferential seating arrangement at the front of the class. This ensures effective hearing and enhances visibility during class lessons. The LRE ensures that parents or guardians of the special learners participate in the learning processes. This is because the parents are provided with extra education materials like textbooks. The education materials are used to guide the special learners during home studies. The school administrator should encourage adoption of two learning classes for special learners; the special and the ordinary class. This will improve the education capabilities of special learners. The administrator should also budget for appropriate resources that enhance learning of special students like

Conceptual Framework in Accounting Board

Conceptual Framework in Accounting Board Introduction A conceptual framework has its basis in a set of concepts. These concepts are linked to a system of methods, behaviors, functions, relationships and objects. The conceptual framework for financial reporting â€Å"†¦..seeks to identify the nature, subject, purpose and broad content of general-purpose financial reporting and the qualitative characteristics that financial information should possess†. (Deegan, 2005, p.1184). It is of fundamental importance to the future development of International Financial Reporting Standards (IFRS). Conceptual framework of an Accounting Board: Defines the objective of financial statements Identifies the qualitative characteristics that make information in financial statements useful Defines the basic elements of financial statements Specify how the elements are recognised and measured in financial statements. The focus of this essay is on conceptual frameworks propounded by Accounting Standards Board (ASB), the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and also the improvements proposed in the IASB and FASB Joint Discussion Paper. ASB is a subsidiary company of the Financial Reporting Council (FRC) responsible for formulating Financial Reporting Standards. FASB is an Accounting Board that establishes rules governing accounting practices throughout the US. The mission of the FASB is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. IASB is the youngest Accounting Board of the three. It was founded on April 1, 2001 as the successor of International Accounting Standards Committee (IASC) based in London, UK. IASB is responsible for setting International Accounting Standards. IASB has adopted many of the regulations of its predecessor. It uses IASCs 1989 ‘Framework for the Preparation and Presentation of Financial Statements’. Thus, IASB’s conceptual framework of accounting standards are outdated as the accounting standards prescribed by IASB reflect the accounting thought in1989. In contrast, ASB pronouncements are more contemporary. IASB and FASB Joint Discussion Paper In October 2004, US FASB and the IASB accepted that their existing frameworks move in different directions and were not complete and up to date. They decided to develop a single common conceptual framework that converges and improves the existing individual conceptual frameworks of the boards. They published a consultative document in 2006 setting out their preliminary views on an enhanced conceptual framework. Differences between Conceptual Frameworks The conceptual frameworks put forward by the three Boards can be compared on the basis of: Purpose of the framework Objectives of financial statements Qualitative characteristics Elements of financial statements Recognition and measurement criteria These are examined in detail below: Purpose of the Framework The three conceptual frameworks have similar purpose. The purpose of each framework is described below: ASB: The framework seeks to describe the fundamental approach propounded by ASB to strengthen the financial statements of profit-oriented entities. It provides a reference point to help ASB in developing new accounting standards and reviewing existing ones. IASB: Like ASB, IASB’s framework also serves as a guide to the Board in developing accounting standards. It also acts as a guide to resolving accounting issues that are not addressed directly in an IAS or IFRS or Interpretation. With a revision to IAS 8 in 2003, the importance of conceptual framework has increased further. The IASB framework applies to all business entities both in the private or public sector. FASB: The purpose of the FASB framework is also to assist standard setters in developing and revising accounting standards. The framework does not override accounting standards, and therefore in this respect it has a lower status than specific accounting standards. The FASB framework applies to both business and not-for-profit entities in the private sector. Despite the similar purpose of all frameworks, the emphasis of the framework differs from board to board. For instance, the IASB framework has a broader purpose than the FASB framework. The IASB framework not only assists IASB in developing or revising accounting standards but also assists preparers, auditors, and users of financial statements. There is also a difference in the status of the frameworks. For instance, the IASB framework is considered at a higher level in its GAAP hierarchy than the FASB framework in the U.S. GAAP hierarchy. The management of entities preparing financial statements under IFRS is expressly required to follow the IASB framework. IASB and FASB Joint Discussion Paper: The Discussion Paper states the purpose of conceptual framework to establish a common framework of the concepts that underlie financial reporting. The common framework is expected to suit the requirements of both FASB and IASB. However, this may lead to a problem. If the arguments contained in the discussion paper are adopted as the common framework, this will distance preparers and auditors as the framework will become theoretical and long and act only as a reference manual for standard setters. Objectives of Financial Statements Conceptual frameworks put forward by Accounting Boards put forward similar objectives of financial statement. ASB: According to ASB â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and the financial adaptability of an enterprise that is useful to a wide range of users† (1999:1) FASB: The FASB framework specify objectives for business entities and non-business entities. According to FASB in SFAC 1 â€Å"†¦financial reporting is not an end in itself but is intended to provide information that is useful in making business and economic decisions†. (1978:9) IASB: According to the IASB’s Framework for the Preparation and Presentation of Financial Statements â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions.† (2001:12)Unlike FASB framework, the IASB framework has a more limited scope. It discusses objectives in the context of business entities only. IASB and FASB Joint Discussion Paper: The discussion paper states that the objectives of financial reporting are to provide information: Useful to present and potential investors and creditors and others in making investment, credit, and similar resource allocation decisions. Useful in assessing cash flow prospects About an entity’s resources, claims to those resources, and changes in resources and claims Despite the similarity of objectives propounded by the various frameworks, the differences may arise due to the focus on users. The focus depends on the body producing the statements and establishing parameters. Qualitative characteristics The conceptual frameworks identify primarily four principal qualitative characteristics in common: Understandability Relevance, Reliability and Comparability. However there are differences in terms of what constitute ‘relevant’ and ‘reliable’ information and which characteristic is more important than others. ASB: The ASB narrow down the scope of their conceptual framework by establishing parameters which clearly defines the inclusions and exclusions. It defines the qualitative characteristics of the information which merits inclusion, for example, relevance, reliability, and comparability. UK ASB treats information to be reliable if it is free from material errors. Though freedom from material error is included as a sub-quality of reliability, the framework excludes verifiability as an essential element for reliability of information. The conceptual framework of ASB favours relevance over reliability if there is a conflict between relevance and reliability concept. IASB: According to IASB, information is relevant when it influences the economic decisions of users and is reliable if it is free from material error and bias and can be depended upon by users to represent events and transactions faithfully. IASB framework treats all four qualitative characteristics as primary qualitative characteristics. It treats materiality of information and its timeliness as a component of relevance. IASB does not give importance to one characteristic over the other. There is sometimes a tradeoff between relevance and reliability and judgement is required to provide the appropriate balance. IASB expects management to exercise prudence or conservatism to provide this balance. FASB: Unlike IASB, FASB framework set out the qualitative characteristics in a hierarchy, treating understandability as a user-specific quality separate from the others, relevance and reliability as the primary qualities, and comparability as a secondary quality. IASB and FASB Joint Discussion Paper: The discussion paper proposes replacing the qualitative characteristic of ‘reliability’ in the current frameworks with ‘faithful representation’. The paper also highlights areas where the qualitative characteristics of both IASB and FASB conceptual framework can be improved. For example, both frameworks emphasise neutrality, prudence or conservatism and expect that the exercise of prudence or conservatism does not allow the deliberate understatement of net assets and profits. However, the hard fact is that a concept of prudence or conservatism is inconsistent with the concept of neutrality. Elements of Financial Statements There are differences, though not major, between frameworks in relation to elements of financial statements ASB: ASB classifies transactions and other events into 5 elements: assets, liabilities, ownership interests, gains and losses. Assets, liabilities and ownership interest are included in the Balance Sheet and gains and losses in the Profit Loss Account. IASB: Like ASB, IASB framework also has 5 elements of financial statements: Assets, Liabilities, Equity, Liabilities, Income and Expenses. The first three elements form a part of the Balance Sheet and the last two a part of the Income Statement or Profit Loss Account. The assets, defined as a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise, has a central role. All other element definitions are based on the definition of assets. FASB: FASB framework has seven elements in all. Elements, such as assets, liabilities, and equity are for describing the financial position. Unlike two elements for IASB, the FASB framework includes five elements relating to financial performance: revenue, gains, expenses, losses, and comprehensive income. Though assets definition is still primary, there are differences in terms of how assets are defined by IASB and FASB. The FASB framework includes â€Å"probable† as part of the definition of assets and liabilities, whereas the IASB framework includes the term in its recognition criteria, and the meaning of the word is not the same. In addition to this, as per IASB, the asset is the resource from which future economic benefits are expected to flow, whereas as per FASB, the asset is the future economic benefits themselves. IASB and FASB Joint Discussion Paper: The discussion paper finds gaps in the existing frameworks in respect of the following aspects of elements of financial statements and requires the converged conceptual framework to focus on these: The distinction between liabilities and equity Definition of a liability The effect of conditions, contingencies, or uncertainties Accounting for contractual rights and obligations Recognition criteria for financial reporting The objective of financial statements is achieved by depicting in the primary financial statements the effects that transactions and other events have on the elements. This process is known as recognition. Frameworks differ with regard to recognition of effects of transactions. ASB: According to ASB framework, if a transaction leads to creation of a new asset or liability or to adds to an existing asset or liability, the effect will be recognised in the balance sheet. This recognition will happen only if there is sufficient evidence that the asset or liability exists and can be measured reliably enough in monetary terms. Except when there has been no change in the total net assets or the whole of the change is the result of capital contributions or distributions, a gain or loss will be recognised at the same time. ASB does not take into account probable effects. IASB: Unlike ASB, IASB framework includes ‘probable’ test for recognizing effects of transactions. For example, the IASB framework requires that an asset is recognised in the balance sheet when it is probable that the future economic benefits will flow to the enterprise and the asset has a cost or value that can be measured reliably. Similarly, a liability is recognised in the balance sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably. FASB: FASB framework also specifies a criteria to be satisfied before items are recognized in the financial statements. The framework also requires that only items that are relevant should be recognised. Like ASB, FASB framework also does not include probability as a recognition criterion. Measurement of the Elements of Financial Statements Measurement of elements of financial statements means assigning a monetary value to it. Frameworks differ on this account. ASB: ASB uses ‘value to the business’ (VTB), or ‘deprival value’ of the asset for measurement of asset. Similarly, liabilities are measured on the basis of the ‘relief value’. Moreover, ASB adopts mixed measurement system as against outdated frameworks that adopt a single consistent system. Mixed measurement system is flexible and allows the historical cost and current value to be changed as accounting thought develops and markets evolve. This implies that the use of current value will become more prevalent as markets develop and evolve. This approach is used by the majority of large UK listed companies and involves measuring some balance sheet categories at historical cost and some at current value. IASB: The IASB Framework acknowledges different measurement bases including: historical cost, current cost, net realisable value, present value. However, it does not recommend a preferred technique for measurement of assets and liabilities. The most common basis of measurement adopted by the framework is historical cost. Thus, there is no formal recognition of a ‘mixed measurement’ system in the framework. This is its biggest drawback and makes it an outdated framework as it belongs to a different period. This approach was abandoned by the ASB in favour of a ‘mixed measurement’ system. Even though many existing IFRSs are based on the concept of ‘fair value’, it is not referred to in the Framework. Again, such an omission suggests that the international framework measurement provisions are limited and out-of-date. FASB: Like IASB, measurement is one of the most underdeveloped areas of FASB framework. FASB frameworks also provides a list of measurement attributes similar to ones prescribed by IASB that are used in practice. However, like IASB, FASB framework does not recommend measurement criteria for any element. In other words, it too lacks fully developed measurement concepts. IASB and FASB Joint Discussion Paper: The discussion paper clearly highlights a need to consider whether the conceptual framework should include not just measurement concepts, but also guidance on the techniques of measurement. Conclusion The conceptual framework(s) contained in the ASB, the FASB, and the IASB have formed the basis of accounting standards for some time. The current IASB and FASB frameworks are increasingly out-of-date, as they ignore many of the developments that have been undertaken by national standards. There are certain limitations that need to addressed in a way that issues that cross-cut across standards are taken care of. For instance, a new framework is required which is not based on a single value-based model but a ‘mixed measurement system’. References Accounting Standards Board. (1999), An Introduction to the Statement of Principles for Financial Reporting, ASB Publications, London. Financial Accounting Standards Board, (2001- 2004) ‘Business Combinations: Purchase Method Procedures and (including Combinations between Mutual Enterprises) Certain Issues Related to the Accounting for and Reporting of Noncontrolling (Minority) Interests Solomons, D. (1988), Guidelines for financial reporting London, UK: ICAEW. Hines, R. (1991). The FASBs conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organisations and Society, 16, 313-331. Research Memorandum (April 2004), Standard-setting and the myth of neutrality : Boundaries, discourse and the exercise of power, accessed from http://www.hull.ac.uk/hubs/05/research/memoranda/Memorandum%2047.pdf, accessed on 18 January 2007.

The Theme of the Veil in W.E.B. Du Bois Souls of Black Folk :: Souls of Black Folk Themes

"For now we see through a glass, darkly" --Isiah 25:7 W.E.B. Du Bois's Souls of Black Folk, a collection of autobiographical and historical essays contains many themes. There is the theme of souls and their attainment of consciousness, the theme of double consciousness and the duality and bifurcation of black life and culture; but one of the most striking themes is that of "the veil." The veil provides a link between the 14 seemingly unconnected essays that make up The Souls of Black Folk. Mentioned at least once in most of the 14 essays it means that, "the Negro is a sort of seventh son, born with a veil, and gifted with second sight in this American world, -a world with yields him no true self-consciousness, but only lets him see himself through the revelation of the other world. It is a peculiar sensation, this double consciousness, this sense of always looking at one's self through the eyes of others."Footnote1 The veil is a metaphor for the separation and invisibility of black life and existence in America and is a reoccurring theme in books abo ut black life in America. Du Bois's veil metaphor, "In those somber forests of his striving his own soul rose before him, and he saw himself, -darkly as though through a veil"Footnote2, is a allusion to Saint Paul's line in Isiah 25:7, "For now we see through a glass, darkly."Footnote3 Saint Paul's use of the veil in Isiah and later in Second Corinthians is similar to Du Bois's use of the metaphor of the veil. Both writers claim that as long as one is wrapped in the veil their attempts to gain self-consciousness will fail because they will always see the image of themselves reflect back to them by others. Du Bois applies this by claiming that as long as on is behind the veil the, "world which yields him no self-consciousness but who only lets him see himself through the revelation of the other world."Footnote4 Saint Paul in Second Corinthians says the way to self consciousness and an understanding lies in, "the veil being taken away, Now the lord is the spirit and where the spirit of the lord is there is liberty." Du Bois does not claim that transcending the veil will lead to a better understanding of the lord but like Saint Paul he finds that only through transcending "the veil" can people achieve liberty and gain self-consciousness. The veil metaphor in Souls of Black Folk is symbolic of the invisibility of blacks in America. Du Bois says that Blacks in America are a forgotten people, "after the Egyptian and Indian, the Greek and Roman, the

Effects of the Colombian Exchange

The Columbian Exchange effected Europe and the Americas similarly and differently in environmental ways such as crops and in demographic ways such as diseases. The Columbian Exchange involved the transfer of lots of people, the exchange of crops, animals and resources that went between the New and Old World. European explorers came over to the Americas and brought things that ultimately helped the Natives to prosper such as new farming techniques, hunting, fighting, and city building these were some of the more demographic effects.Europe also affected the Americas environmentally by bringing foods such as wheat, rye, barley, oats and millet. Just like Europeans, the Americans helped to bring new plants, vegetables, and fruits back to the old world such as corn, tomatoes, and coco beans. Another demographic effect of the Columbian Exchange was diseases. When Europeans explorers came to the Americas they introduced new diseases such as tuberculosis, measles, cholera, typhus, and smallp ox.Of all the exchanges between the Native Americans and Europeans, disease had the most impact. Native Americans also gave the Europeans diseases as well such as Syphilis. The European explorers then brought that disease back to Europe killing many Europeans in the process. The Americans attracted more disease than the Europeans because a majority of the diseases that the Europeans brought over they were already immune to, but the Americans were not. This was a major difference and was the reason for a majority of Native American deaths.An environmental difference between Europe and the Americans was that European explorers brought new cattle over to the New World. The natives had never seen or used European cattle before such as horses, cows, buffalo, and pigs. Many Native Americans abandoned agricultural for the nomadic lifestyle because hunting Buffalo made them far richer. An environmental difference was that New World food was far more caloric than Old World food, so the popul ation doubled. Corn and potatoes could now grow in soil that was useless for Old World crops.Also deforestation occurred in the Americas where it did not occur in Europe. This essentially harmed the environment. People were now beginning to leave Europe and repopulate the New World. The Europeans were able to affect the Europeans demographically by converting mass amounts of Natives to Christianity in the New World. However, Native Americans were not able to convert a large amount of Europeans to their belief. The effects of the Columbian Exchange were overall terrible for the Native Americans and very beneficial to Europeans in the Old World. Effects of the Colombian Exchange The Columbian Exchange effected Europe and the Americas similarly and differently in environmental ways such as crops and in demographic ways such as diseases. The Columbian Exchange involved the transfer of lots of people, the exchange of crops, animals and resources that went between the New and Old World. European explorers came over to the Americas and brought things that ultimately helped the Natives to prosper such as new farming techniques, hunting, fighting, and city building these were some of the more demographic effects.Europe also affected the Americas environmentally by bringing foods such as wheat, rye, barley, oats and millet. Just like Europeans, the Americans helped to bring new plants, vegetables, and fruits back to the old world such as corn, tomatoes, and coco beans. Another demographic effect of the Columbian Exchange was diseases. When Europeans explorers came to the Americas they introduced new diseases such as tuberculosis, measles, cholera, typhus, and smallp ox.Of all the exchanges between the Native Americans and Europeans, disease had the most impact. Native Americans also gave the Europeans diseases as well such as Syphilis. The European explorers then brought that disease back to Europe killing many Europeans in the process. The Americans attracted more disease than the Europeans because a majority of the diseases that the Europeans brought over they were already immune to, but the Americans were not. This was a major difference and was the reason for a majority of Native American deaths.An environmental difference between Europe and the Americans was that European explorers brought new cattle over to the New World. The natives had never seen or used European cattle before such as horses, cows, buffalo, and pigs. Many Native Americans abandoned agricultural for the nomadic lifestyle because hunting Buffalo made them far richer. An environmental difference was that New World food was far more caloric than Old World food, so the popul ation doubled. Corn and potatoes could now grow in soil that was useless for Old World crops.Also deforestation occurred in the Americas where it did not occur in Europe. This essentially harmed the environment. People were now beginning to leave Europe and repopulate the New World. The Europeans were able to affect the Europeans demographically by converting mass amounts of Natives to Christianity in the New World. However, Native Americans were not able to convert a large amount of Europeans to their belief. The effects of the Columbian Exchange were overall terrible for the Native Americans and very beneficial to Europeans in the Old World.

Free Essays on Old English

Historical Background In B.C. the introduction of literary civilization was introduced to Britain. The first settler on this island was Caesar. It was then invaded by the Romans and the Britons. The invasion lasted until A.D., when Emperor Claudius took rule. That’s when Britain became under Roman rule, both politically and militarily. With the Romans ruling, change was constant. Education and schooling became a key factor, with the church playing a major role. Britain was then invaded by the Anglo-Saxon and the Jutes. The result of these invasions was four main nations, English, British, Picts and Scots. Each of which carried their own language and culture. One common unit was the Latin language. Another language that became was the Celtic, but that didn’t survive. Later the English drove out the Britons, which communication didn’t last. Slowly, the English became more developed which made them more powerful. In 739 the English civilization was threatened by the Norwegian sea-raiders. In 870 they attacked and were defeated by King Alfred. During the Anglo-Saxon period, church was the most powerful force. Scriptural writing was used in that time. The Norman Conquest and Later The Norman Conquest took place in 1066, which were the descendants of Scandinavians. Through French the Normans invaded Britain. This resulted in the French language and culture, which made it as important as the English. Language was divided, Latin for learning, old English for speaking and writing. Whereas law and government was in French. In the Middle Ages French entered the literature. This changed the grammar of English. The French created one kingdom from many. William the conqueror’s method of asserting his power was orderly, simple, autocratic and novel to the English. He declared everything the king’s. by the fourteenth century the English kingdom was at it’s height of political strength and economic growth. Education was a... Free Essays on Old English Free Essays on Old English Historical Background In B.C. the introduction of literary civilization was introduced to Britain. The first settler on this island was Caesar. It was then invaded by the Romans and the Britons. The invasion lasted until A.D., when Emperor Claudius took rule. That’s when Britain became under Roman rule, both politically and militarily. With the Romans ruling, change was constant. Education and schooling became a key factor, with the church playing a major role. Britain was then invaded by the Anglo-Saxon and the Jutes. The result of these invasions was four main nations, English, British, Picts and Scots. Each of which carried their own language and culture. One common unit was the Latin language. Another language that became was the Celtic, but that didn’t survive. Later the English drove out the Britons, which communication didn’t last. Slowly, the English became more developed which made them more powerful. In 739 the English civilization was threatened by the Norwegian sea-raiders. In 870 they attacked and were defeated by King Alfred. During the Anglo-Saxon period, church was the most powerful force. Scriptural writing was used in that time. The Norman Conquest and Later The Norman Conquest took place in 1066, which were the descendants of Scandinavians. Through French the Normans invaded Britain. This resulted in the French language and culture, which made it as important as the English. Language was divided, Latin for learning, old English for speaking and writing. Whereas law and government was in French. In the Middle Ages French entered the literature. This changed the grammar of English. The French created one kingdom from many. William the conqueror’s method of asserting his power was orderly, simple, autocratic and novel to the English. He declared everything the king’s. by the fourteenth century the English kingdom was at it’s height of political strength and economic growth. Education was a...

Sentence Adverbs

Sentence Adverbs Sentence Adverbs Sentence Adverbs By Maeve Maddox Not all adverbs end in -ly, but many do. Like all adverbs, -ly adverbs are used to add meaning to verbs, adjectives, and other adverbs. For example: Jones deals honestly with all his customers. (adverb modifying the verb deals) The lecture on adiabatic and isochoric kinetics was mercifully brief. (adverb modifying the adjective brief) The concert is over. You have arrived unfortunately late. (adverb modifying the adverb late) Some -ly adverbs can also be used to modify an entire sentence. For example: Honestly, most television comedies are unbearably vulgar. (adverb modifying entire sentence) Mercifully, the blast was prevented by the swift arrival of the fire brigade. (adverb modifying entire sentence) Fortunately, the ship stayed afloat long enough for all the passengers to be rescued. (adverb modifying entire sentence) In each of these examples, the adverb at the beginning of the sentence is set off by a comma and conveys the attitude of the speaker toward the entire thought being expressed. Generally speaking (as opposed to more precise classifications in linguistics) adverbs used in this way are called â€Å"sentence adverbs.† Here is a list of other adverbs that may be used as sentence adverbs: actually apparently basically briefly certainly clearly conceivably confidentially curiously evidently hopefully ideally incidentally interestingly ironically naturally presumably regrettably seriously surprisingly thankfully truthfully Note: Some last-ditch language sticklers reject the right of hopefully to be included in this list. According to these cranky holdouts, the only meaning for hopefully that â€Å"careful writers† should recognize is â€Å"with hope,† as in â€Å"My dog Cash stared hopefully at the treat jar.† They reject the notion that hopefully can also be used to introduce a sentence with the sense of â€Å"I hope† or â€Å"it is to be hoped,† as in this sentence: â€Å"Hopefully, the new millage will pass, and we can expand the library.† English speakers have been using hopefully as a sentence adverb for eighty years at least- possibly longer. â€Å"Careful writers† may continue to avoid its use as they wish, but ridiculing its use by others is bad form. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:15 Terms for Those Who Tell the Future25 Russian Words Used in English (and 25 More That Should Be)Epidemic vs. Pandemic vs. Endemic

School corporal punishment Research Paper Example | Topics and Well Written Essays - 1250 words

School corporal punishment - Research Paper Example Many nations however have enacted legislations against its use while others still legalise it. In United States for example, about 20 states have it as a legal form of instilling discipline in schools (Human Rights Watch 36). This practice has received increased condemnation in the last 40 years from child rights activists and the general public but some people still advocate for its use. This paper looks into pros and cons of corporal punishment in schools while shedding light on how teachers can slowly remove its reliance as a disciplinary measure. ARGUMENTS FOR CORPORAL PUNISHMENT By use of corporal punishment students are made aware that there is an authority figure. This helps in ensuring that students respect the elder people in the society and it also draws a line between who is in authority as far as classroom management is concerned. In other instances students hail from quite lenient families who end up spoiling them. They therefore require someone to set them back on the r ight path of good discipline and respect for authority. In some regions dropping of corporal punishment in schools was followed by considerable decline in performance and heightened indiscipline among students. This is the case of Britain where teachers complained a great deal after its abolishment was followed by general decline in performance in many schools (Council of Europe 24). Corporal punishment acts as a motivation towards performance and as such it ought to be used where necessary so as to attain desirable results (27). Teachers are trained professionals who are also adults and they know what level of corporal punishment is appropriate for who and when. They should therefore be left to play their part and if they find this kind of punishment to be appropriate, then they can go ahead with it. This also shows that it is not a form of abuse to students as it is just punishment to an indiscipline student from a responsible teacher. Immediate physical punishment is more prefera ble than suspension or expulsion since after a few strokes a student goes on with their normal learning activities. The former two forms of punishment interrupt a students learning schedule. Misbehaving students are easily rewarded by suspensions due to the free time they are allowed to stay at home (54). These kinds of children usually stay home alone while their parents are at work and can easily indulge in further naughtiness. ARGUMENTS AGAINST CORPORAL PUNISHMENT Physical punishment opens doors for abuse and leads to battery tendencies in children. There is a thin line between punishment and abuse and teachers usually cross this line as they wish where the law allows for corporal punishment. Corporal punishment degrades students a great deal as others mock them for being punished. This brings shame to them and if this happens constantly, these students result to having low self esteem. Such a student is lowly motivated to learn or even conduct themselves in a disciplined manner. This type of punishment has many negative impacts psychologically (Human Rights Watch 92). Anxiety is one of them because students tend to become scared of their teachers in the classroom especially when punishment is imminent from something they had done earlier e.g. failure to have finished yesterday’s homework. Other psychological effects are rigidity, inhibition and depression all of which have far reaching consequences on a student’

Theme 2 Essay Example | Topics and Well Written Essays - 1000 words

Theme 2 - Essay Example The â€Å"Tale of Kieu† is a typical example that exemplifies the concept of morality within a literary piece. The poem tackles the concept of morality in differing dimensions as displayed by different characters in the play. Depending on one’s school of thought in evaluating the concept of morality, â€Å"The Tale of Kieu† can largely be considered as an immoral piece that exposes the societal immoral acts through relationships and promises in a larger societal set up. My argument to justify this line of thought is largely influenced after examining the characters and behaviors of the main protagonist, Kieu, Kim and Thu and their liberal actions in the entire poem. I therefore strongly argue that â€Å"The Tale of Kieu† points out the conflicting merits imposed on people and the way these merits affected their immoral lives in the years to come. (Du) Morality is one of the key themes in controversy of events surrounding â€Å"The Tale of Kieu†. It is a usual thing that fundamental moral acts largely involve the keeping of promises, being steadfast during times of opposition, and due unselfishness concerning being accommodating to others opinions and suggestions. Emanating from that basic understanding one may be at a crossroads in solving the moral equation of Kieu and other characters as exemplified in this poem. As such, one would commonly ask, is â€Å"The Tale of Kieu† an ideal moral poem? In my personal opinion, the poem just displays how many people in the real world can do â€Å"whatever they can get their hands on† so that they get what they desire even if their actions considerably affect those around them. The fascinating evidence in the story undoubtedly justifies my line of thought, as â€Å"The Tale of Kieu† is not that moral piece as some may argue. For instance, Kim Throng is displayed as a young, brilliant of mind man who desires Kieu. He is riches and sets out to love Kieu. In one instanc e, we are told how the two lovebirds go out to bond their relationship. Kim pours out his heart to Kieu and asserts, â€Å"Let's pledge our troth with something† (line 341) which Kieu responds, â€Å"to your kind bosom†¦ I’ll etch your word, our troth, in stone and bronze.† (Line 352) The above statement sought to re-affirm each other’s promise. Kieu further consolidates this promise by saying that â€Å"while am alive you’ll sometimes get your due† (line 522) suggesting a long trusted mutual relationship between the two lovers, and their intention of keeping the promise and living by the morality principle they swore. However, on their first date, we see Kim making sexual advances towards Kieu, was this action justified, being that both of them were not married? Keeping this purity until marriage was a noble thing to do as they both made vows to each other. In fact, it takes the efforts of Kieu to remind Kim of the noble vow they swore that they would keep the sexual affair issue until marriage. Immediately two issues emerge from the above analysis, Kim considerably displays immoral acts while Kieu is the moral one trying to live by the principles of their vow. The moral principle requires making a promise and keeping that particular promise irrespective the social circumstances and situations one finds him or herself. Kim and Kieu had made a promise to marry each other and

Margaret Beaufort School Essay Example | Topics and Well Written Essays - 2000 words - 1

Margaret Beaufort School - Essay Example 33). The most notable external factor is the sector of the school. The environment depicts the people who make-up the population near the school as well as the economic activities around the school. The people determine the growth of the school and the behavior that the children get to develop. For instance, sale of drugs in the community that the school is a part of may become a negative influence. The children are a product of the community that surrounds them. The system, therefore, should be free from drugs and crime in order to create straight students who are ready to learn. The first comment relates to the external factor of pastoral care and the relocation of a new head in a bid to achieve academic success. The second observation tends to illustrate on the role of two leaders in the institution and their particular roles in the creation of a change in the culture of the institution. The community does not live in seclusion from the rules that govern the whole nation which the community forms part. Therefore, any positive change and that which is made with the aim to create an upsurge in performance and consequently falls within the rules of education should be applicable. The only uncertainty is the time since it may take a bit longer for the shift to settle. The factor depicts whether the school is a private school or a public school. Study illustrates that private schools tend to comprise a more teacher-student chemistry more that the public institutions (Kortmann, 2012, p. 17). The most probable reason is that the private schools tend to work on the performance of the students so that they can remain in business. Therefore, the factor that the school is a public one determines the performance of the students and the seriousness the teachers tend to put into their work. The size of the school may be subject to immigrations and other factors that may vary the number of either the students or the