American Imperialism Essay Example | Topics and Well Written Essays - 750 words

American Imperialism - Essay Example The term imperialism is almost exclusively associated with colonial exploits of major European powers such as Britain, France and Germany in the West; and China and Japan in the East. Although a late joiner of the imperial club, the United States is by far the most dominant in this group. With the entity called the United States of America having emerged only toward the end of the eighteenth century, it was only in the subsequent centuries it meaningfully expressed its imperial goals. The perception of the United States as an imperialist state was first mooted in the early part of the nineteenth century and the outbreak of the Spanish-American war in 1898 confirmed this fact. Indeed, the final years of the 19th century saw the peaking of American imperialist aggression as it occupied Cuba, Puerto Rico and the Philippine Islands – the latter two eventually becoming American colonies. (Lens & Zinn, 2003) The early indicators of imperialist tendency can be found in the founding d ocuments of the country. Even luminaries such as Thomas Jefferson have articulated an imperialist vision for the United States in no unclear terms. The annexation of Louisiana in the eighteenth century is seen as the first act of this vision. ... Empire expansion was also projected as benign and compassionate, for Christian missionary work was invariably associated with it. Propaganda also had it that the standards of living of subjects of the empire will eventually rise. On the whole, imperialist enterprise was promoted using these vapid and empty slogans and motives. (Lens & Zinn, 2003) Recognizing the duplicity and dubiousness of these claims, intellectuals both within and outside the country started expressing their discontent. The ruthlessness and gruesomeness with which Filipino uprising was crushed evoked shock and anger among some of America's illustrious citizens including Andrew Carnegie and William James. It is in this context that they founded American Anti-Imperialist League in 1899. â€Å"We hold that the policy known as imperialism is hostile to liberty and tends toward militarism, an evil from which it has been our glory to be free. We regret that it has become necessary in the land of Washington and Lincoln to reaffirm that all men, of whatever race or color, are entitled to life, liberty and the pursuit of happiness. We maintain that governments derive their just powers from the consent of the governed. We insist that the subjugation of any people is "criminal aggression" and open disloyalty to the distinctive principles of our Government.† ( Platform of the American Anti-imperialist League, 1913, p.77) The League might have been promoted by well-known leaders of the American cultural landscape, but it had the backing of numerous lesser-known liberals. The identification of American foreign policy as imperialist might seem politically radical for a modern reader, but during the 19th century there was a vibrant Left-Liberal tradition in American political discourse. Trade unions could be

Emil Durkheim Essay Example | Topics and Well Written Essays - 750 words

Emil Durkheim - Essay Example A change in any part is seen as leading to a certain degree of imbalance, which in turn results in changes in other parts of the system and to some extent to a reorganization of the system as a whole. The development of functionalism was based on the model of the organic system found in the biological sciences. (Theodorson and Theodorson 1969, page 167) Accordingly, the three elements of functionalism are: 1) The general interrelatedness, or interdependence of the system's parts; 2) The existence of a "normal" state of affairs, or state of equilibrium, comparable to the normal or healthy state of an organism; and 3) The way that all the parts of the system reorganize to bring things back to normal. In analyzing how social systems maintain and restore equilibrium, functionalists tend to use shared values or generally accepted standards of desirability as a central concept. Value consensus means that individuals will be morally committed to their society. The emphasis on values is the second most important feature of functionalism. As such, it contrasts directly with the other major macro-sociological perspective, the conflict theory. Whereas functionalism emphasizes the unity of society and what its members share, conflict theorists stress the divisions within a society and the struggles that arise out of people's pursuits of their different material interests. (Wallace and Wolf 1999, page 19) The Collective Conscience (later called Collective Representations). Another key theory that Durkheim developed was The Collective Conscience. In his own words - Of the totality of beliefs and sentiments common to average citizens of the same society that forms a determinate system which has its own life, one may call it the collective or common conscience (Durkheim [1893] 1947, pages 79-80). People are born into the collective conscience, and it regulates their perceptions and behavior. What Durkheim was denoting with the concept of collective conscience, then, is that social systems evidence systems of ideas, such as values, beliefs, and norms that constrain the thoughts and actions of individuals. Durkheim was concerned with morality and moral facts. This area is now termed culture. Durkheim was concerned with the systems of symbols - particularly the norms, values, and beliefs - that humans create and use to organize their activities. In the course of his analysis of the collective conscience, Durkheim conceptualized its varying states as having four variables: 1) Volume, which denotes the degree to which the values, beliefs, and rules of the collective conscience are shared by the members of a society; 2) Intensity, which indicates the extent to which the collective conscience has power to guide a person's thoughts and actions; 3) Determinateness, which denotes the degree of clarity in the components of the collective conscience; and 4) Content, which pertains to the ratio of religious to purely secular symbolism in the collective conscience. Functionalism in action. Functionalism is macro-sociology. An airport is an example of the interrelatedness expressed within the functionalism framework. There are the pilots, maintenance crews, air traffic controllers, baggage handlers, and ticketing and reservation personnel .What could cause "disequilibrium" of the airport

Concepts of Accounting for Goodwill | Literature Review

Concepts of Accounting for Goodwill | Literature Review Accounting Goodwill Treatment Introduction Arnold, J., Egginton, D., Kirkham, L., Macve, R. and Peasnell, K., ‘Theoretical Considerations’, in Goodwill and Other Intangibles, The Research Board, London, pp3-18. According to the authors, financial reporting of goodwill has assumed importance just recently. In its earlier definition goodwill just meant customer loyalty. They attribute two main reasons for the increase in goodwill’s importance. First is the increase in merger and acquisition (MA) activities in the market and second is the rising stock market. This has created a wide gap between the book value and market value and also between the fair value and paid value of assets of a firm. As a result, the increasing importance of recognition, valuing and accounting of goodwill was widely felt. Definition Catlett, G. and Olson, N. 1968, ‘Accounting Research Study no 10’, Accounting for Goodwill, American Institute of Certified Public Accountants, New York, pp.1-21. The authors have taken Accounting Research Study no.5 by the Accounting Principles Board as a base for their study on Accounting for Goodwill. In their study, they say that the definition of goodwill has evolved and changed over time to reflect the true picture of its nature. Goodwill is difficult to measure and its accounting treatment is also very controversial. They have included the definition of goodwill from the Webster’s Third New International Dictionary. It defines goodwill as ‘the capitalized value of the excess of estimated future profits of a business over the rate of return on capital considered normal in the related industry’. In general, goodwill is a result of good reputation of the firm in the market. Superior quality goods and customer service, integrity and efficiency of management, good employee relations and many other factors helps a company earn goodwill. Nowadays, technological advantages, efficient manufacturing process, ability to raise finance also assume great importance. The earning power of goodwill is the most relevant concept as of today. Different Concepts Gynther, R. 1969, [Abstract of ‘Some â€Å"Conceptualizing† on Goodwill’, The Accounting Review, vol. 44, no. 2, pp.247-255], [Electronic], Available: JSTOR [2007, Nov 11]. Gynther has cited two main concepts of goodwill, the ‘residuum concept’ and the ‘future excess profits concept’. Under the residuum concept, goodwill is measured as a difference between purchase price and book value of a company’s assets. Goodwill is the residual value after taking into account all the tangible and identifiable intangible assets. According to future excess profits concept, goodwill is the present value of all the excess profits expected in the future, over and above the normal/average profits in the industry. It is difficult to measure goodwill using this concept as there is no certainty of the future profits. Nature and Characteristics Arnold, J., Egginton D., Kirkham, L., Macve, R. and Peasnell, K., ‘Theoretical Considerations’, in Goodwill and Other Intangibles, The Research Board, London, pp.18. Goodwill can be of two types. Goodwill can either be internally generated or purchased. Goodwill is said to be internally generated when a firm earns super profits. On the other hand, purchased goodwill is a result of merger and acquisition activities. However, goodwill is accounted only when a business is purchased or sold. Internally generated goodwill cannot be accounted otherwise. Catlett, G. and Olson, N. 1968, ‘Accounting Research Study no 10’, Accounting for Goodwill, American Institute of Certified Public Accountants, New York, pp.20-21. The value of goodwill cannot be directly attributed to a particular cost. Goodwill is sometimes created due to favorable conditions and certain other factors, and sometimes even without any efforts by a company. The value of goodwill is directly attached to a business. It cannot be separated and sold differently. Several factors can affect the value of goodwill. As such, the value of goodwill may rise or fall due to changes in those factors. The investors’ perception reflected in the stock prices forms the base for calculating goodwill. Treatments of goodwill Non-purchased goodwill Walker, G. T. 1938, [Abstract of ‘Non-purchased Goodwill’, The Accounting Review, Vol. 13, No. 3. pp. 253-259], [Electronic], Available: JSTOR Arts and Sciences 4 [2007, Nov 11]. In this paper Walker argued that almost all the accountants agree that non-purchased goodwill should not be recognized in account. â€Å"They are fully aware that goodwill created by a concern is just as valuable and in most instances, more valuable- to that concern than to the firm which might make a specific purchase of that goodwill†. Montgomery has pointed out this view in his Financial Handbook that goodwill may have economic value even without being purchased by another entity. But it was considered to be bad practice to record goodwill on the books since many frauds happened in the early days, when the term goodwill was freely used. Seetharaman, A., Balachandra, M. and Saravanan, A.S. 2004, [Abstract of ‘Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective’, Journal of Intellectual Capital, Vol. 5, Iss. 1, pp. 131-153], [Electronic], Available: Proquest ABI/INFORM [2007, Nov 11]. Seetharaman also argued in the article that only purchased goodwill is acknowledged for accounting purpose. Although, in reality, with the development of the relationship with suppliers, customers and the work force, all the business generate internal goodwill as they grow. But it seems that no attempt was made to account for non-purchased goodwill. Lee (2004) gave the reasons why there is no accounting for non-purchase goodwill: (1) The accountants adopt conservative view, together with the fear that internally generated goodwill may turn out to be a fictitious asset in order to make the balance sheet look better. (2) Certain accounting rules such as historical cost, objectivity and verifiability are extremely difficult to apply in accounting for non-purchased goodwill in practice. (3) It is difficult to revalue non-purchased goodwill annually. Some assumptions have been made to carry out the test, such as the estimation of future profits and of what should be a reasonable rate of return for a particular business. (4) The business costs which attribute to the value of goodwill are difficult to measure. For instance, it is difficult to bifurcate which part of the cost of RD or advertising expenditure contributed to the sales that in turn generated goodwill. Purchased goodwill 1. Immediately write off For: Hughes, H, P. 1982, ‘Goodwill in Accounting: A History of the Issues and Problems’, United States of America. Under this method, goodwill is immediately written off against an account in the equity part, generally retained earnings. Hughes presented in this book that the fundamental concern about immediately write off treatment is that goodwill was not an asset. Spacek expressed the view that the total expenditure of buying an entity or business over the fair value of the company is â€Å"a cost to the buyer of earning over and above the cost of the assets required to produce those earnings†. And Spacek points out that goodwill may generate future economic benefits, but those benefits are not secured (Cited in Hughes, 1982). Massoud, F. 2003, [Abstract of ‘Accounting for goodwill: Are we better off?’] Review of Business,Vol.24, Iss.2, p.26], [Electronic],Available: Proquest ABI/INFORM [2007, Nov 11] Spacek’s view is supported by the idea that goodwill is neither something that can be really used, nor it can produce earnings. But, it represented the investors’ appraisals of earnings or expectations of earnings. In such case, goodwill carried a risk of facing wide fluctuations which related to the investors’ decision. Therefore, the value of goodwill has no reliable or continuing relation to costs incurred in its creation, its purchase or its maintenance.

Convincing Q? Essay example -- Argumentative Persuasive Papers

Convincing Q? Voting on a proposition banning genetic engineering seemed odd to me, but to the voters in the county of San Luis Obispo (SLO) on 2 November 2004 it was just another proposal on the ballot. This proposition, known as Measure Q shall make it â€Å"unlawful for any person or entity to propagate, cultivate, raise, or grow genetically engineered organisms in San Luis Obispo County.† This law was proposed after the proponents for Measure Q claimed that â€Å"the people of San Luis Obispo County wish to protect the county’s agriculture, environment, economy, and private property from genetic pollution by genetically engineered organisms until all the risks associated with these organisms are fully understood.† The only exemptions in the measure allow â€Å"a fully accredited college or university to engage in scientific research or education using genetically engineered organisms† and do not prevent health care professionals from providing â€Å"any diagnosis, care, or treatment to any patient.† On the sample ballot was a section entitled â€Å"Argument In Favor Of Measure Q-04.† This argument makes a good case, but it lacks the clarity to be convincing. â€Å"Argument In Favor Of Measure Q-04† emphasizes the negative effects of genetic engineering on the agriculture in SLO County. The claim of this argument is that genetically engineered (GE) crops are bad for the agriculture of SLO County. The first reason given in support of the claim of â€Å"Argument In Favor Of Measure Q-04† is â€Å"keeping SLO County free of genetically engineered (GE) crops maintains our [SLO County’s] strong agricultural economy.† This reason is supported by evidence pertaining to the agricultural economy of SLO County. The argument states... ... might be convincing. However, it emphasized the line of evidence that GE crops can contaminate â€Å"pure† crops stating neither how the conventional crops were contaminated nor what was meant by the term â€Å"contaminated.† Due to this uncertainty, this main support of the argument lacked the clarity to be convincing. Therefore, I am still undecided on Measure Q[SM1] . Nice job for your first draft. The use of terminology and the division of topics and paragraphs clarifies the elements of the argument. Your critique of the word contaminates is original and compelling. In addition to the specific corrections noted, it would be worthwhile for you to look at the supports and evidence in light of the critiques and counters offered by the opponents on their ballot argument and elsewhere and compare them with the rebuttals of those critiques offered by defenders.

Great Expectations – Charles Dickens

The evolution of a person can be complicated when one has â€Å"great expectations. † In Charles Dickens’ finest novel, â€Å"Great Expectations,† a young boy named Phillip Pirrup known as Pip who’s great expectations are a dramatized exploration of human growth and the pressures that distort the potential of an ordinary individual, especially in the process of growing up. Pip is a simple blacksmith’s boy who aspires to cross social boundaries when he realizes his own upbringing is common; however, he has no means to change; mysteriously, he is given the means, but wealth only brings him arrogance. He learns that happiness in life can be achieved only by hard work and the great expectations not grounded in reality can only lead to tragedy and heartache. Uncommonness on the inside is more important than uncommoness on the outside. Pip progresses through three stages of life, all of which he goes through different goals. In Pip’s first stage of life he is an innocent boy with a good heart, whose goals are to be apprenticed as a blacksmith with his friend and guardian, Joe Gargery. Perhaps, he doesn’t have very many goals as a seven-year-old because he doesn’t know what the world has to impact upon him. This shows that Joe is a role model to Pip and is a factor of his life. In Pip’s second stage of life, his goals change a bit to which makes him change his attitude toward his loved ones; he meets Estella, a rich snobby, but beautiful girl, whom rejects Pip, therefore Pip has a goal to become a gentleman to be in the company of Estella. This shows that Estella is an influence to his goals and affects his attitude in life. This also reveals that Pip becomes arrogant because of the predominance of Estella because he wants to be at the same level as her to with her. Pip’s third stage in life has soon to come, his goal is to still be with Estella, but mostly he wants to help out his benefactor, Abel Magwitch, known as the â€Å"convict;† he also learns that his expectations are all one big sham. This shows how is attitude has changed from a cold hearted arrogant person to a warm hearted caring person. This also reveals that he has to help his benefactor in order to feel a level of satisfaction. Ultimately, Pip learns that his goal in life is out of reach and is full of haughtiness. Undergoing his three stages of life, he has many different values toward himself and others. In Pip’s first stage, his values are very primitive, the only values he has is for Joe, his values for Joe are very father-son like, he feels equal to Joe. Perhaps, Pip has very primitive values because he has very little knowledge about how life works. This also reveals that he might have felt this value because of the way Joe treated Pip. In Pip’s second stage of life, his values for Joe change tremendously because of the money he receives while getting an education. This shows how money can change a person’s values for the people around him. This also reveals that he thinks he is better than Joe is because he is now wealthier and is high class. In Pip’s third stage of life his values change dramatically, he realizes how is arrogance and selfishness affect the way he treats other people, like the time he is disgusted to be educated by a convict. This shows how Pip and society put a tag on people and it can never change. This also reveals that Pip learns from his mistakes once it has backfired on himself. Pip’s values dramatically change, he learns from his mistakes and his worth of being a human become clear.

Twitter Case Analysis

To the average technologically advanced American, Twitter is one of the most visited social media sites. From a popularity contest standpoint, Twitter would be amongst the top winners; however, when evaluating Twitter from a business analytical aspect it might not be a lucrative business venture. The attractive attribute to Twitter Inc. is the fact the sites does not make any of its users pay. Twitter is designed to allow users to voice multiple thoughts, ideas, or share different information amongst the site’s visitor.Unlike Facebook, Twitters does not have multi-million dollar corporations using the site on a regular basis to market more potential users. Therefore, with a low revenue base and poor strategic development implementation plan it’s going to be hard for Twitter Inc. to grow into a lucrative corporate investment. From a consultant standpoint, many business analyses would characterize Twitter Inc. as a â€Å"dog†. A dog is considered to be a manâ€℠¢s best friend, however form a business outlook it could be the indication that a business is in their final stages of existence.When a product is evaluated as being a dog most business experts would describe the company as have a low or staggered growth rate and yielding no profits. Twitter has documented that it does not have enough money many times to meet the site’s operation cost. Many experts believe that Twitter needs to expand the company in order to see some financial gain. The only problem with expanding the company is most investors need some form of a positive indicator that they are going to get their money back along with interest. From an explicit view, why should money be invested in Twitter? Read also Twitter Case StudyNearly every expert has come to the same conclusion that a social media site is a risky investment. Primarily, this investment is risky because consumer taste change, and social media sites has a previous trend of not being in existence more than five to seven years. Twitter consumer base is narrow, and the differentiation of the market sector would just add the list of difficulties the company is currently trying to solve. Twitter has been segmented since the creation of the company; they tend to have a consumer base in the age group of 13 to 35 years of age. The age group of 13 to 35 tend to spend the most money, owever this consumer base taste tend to be very inconsistent. Twitter is experiencing a maturity phase. In the maturity phase, there is little growth and the profit margin has reached its highest peak. If present circumstances are any forecast of the future, Twitter Inc. is in the early portion of the declining stage. In the declining stage ther e is no growth and the company spread sheet starts to show the company in operating in the red or negative. My recommendation for Twitter is quite simple. Twitter Inc. needs to restructure their company and marketing scheme.They need to market the site for corporations to think it is worth the investment to advertise. Twitter need to find sponsors to give financial support to a new site design, better advertisement, and also creating partnerships. Twitter Inc. needs to reposition itself to look more like a corporate media site and not a site for teens to release trash gossip. In the segmentation of the market, Twitter should segment the market for mature users and teens. In the segmentation they may have one side that focus on corporate sponsors and the other side should focus on alternative financial support.Additionally, it would be interesting to experiment with the merging of Twitter, Facebook, and Instagram. All of these social media sites would cover the different segmentation of the market, which would give them the advantages of reaching from the youngest to oldest of users. These social media sites would allow users to upload thoughts, ideas, statements, and pictures to a single site. From a financial standpoint, there would be a large revenue base because of advertisement and sponsors trying to penetrate this lucrative market.Contrastingly, the only set back is the division of power and how would the profits be allocated in the new company corporate structure. Twitter has the fundamental basis of being an enjoyable, yet profitable company to own. However, Twitter needs to start making decisions that promotes growth and look to attract corporations to advertise on their site. Its time for Twitter to move on the matrix from a â€Å"dog† to a â€Å"cash cow†, and they will find there balance sheets doing more than breaking even. The segmentation and differentiation of markets will also help them find various area of potential success.

White-Tailed Deer Facts (Odocoileus virginianus)

White-Tailed Deer Facts (Odocoileus virginianus) The white-tailed deer (Odocoileus virginianus) gets its name for the white fur on the underside of its tail, which it flashes when it senses a threat. The species includes several subspecies, such as the tiny Florida Key deer and the large northern white-tailed deer. Fast Facts: White-Tailed Deer Scientific Name: Odocoileus virginianusCommon Names: White-tailed deer, whitetail, Virginia deerBasic Animal Group: MammalSize: 6-8 feetWeight: 88-300 poundsLifespan: 6-14 yearsDiet: HerbivoreHabitat: North, Central, and northern South AmericaPopulation: 10 millionConservation Status: Least Concern Description The white-tailed deer has a reddish-brown coat in the spring and summer and a gray-brown coat in autumn and winter. The species is easily recognized by the white underside of its tail. Deer have horizontally-slit pupils with dichromatic blue and yellow vision. They cannot readily distinguish between orange and red colors. Deer size depends on sex and habitat. On average, mature specimens range from 6 to 8 feet in length, with a shoulder height around 2 to 4 feet. Deer in colder climates are larger than those found closer to the equator. Mature males, called bucks, weigh 150 to 300 pounds, on average. Mature females, called hinds or does, range from 88 to 200 pounds. Bucks regrow antlers each year in spring and shed them after the breeding season in winter. Antler size and branching is determined by age, nutrition, and genetics. Habitat and Distribution White-tailed deer range from the Yukon in Canada through the United States (except Hawaii and Alaska) and Central America south to Brazil and Bolivia. In the United States, the black-tailed or mule deer displaces the white-tailed deer west of the Rocky Mountains. Climate change has allowed the white-tailed deer to expand its presence in Canada in recent years. White-tailed deer have been introduced into Europe and the Caribbean and are farmed in New Zealand. Deer have adapted to a variety of habitats, including urban environments. Diet Although sometimes seen during the day, deer primarily browse before dawn and after dusk. White-tailed deer eat plants, including grasses, legumes, leaves, shoots, cacti, corn, fruit, and acorns. They can eat mushrooms and poison ivy with no ill effects. Deer are ruminants, with a four-chambered stomach. The animal needs time to develop gut microbes to digest new food as its diet changes, so feeding deer a food that is not found in the wild may harm it. While white-tailed deer are primarily herbivores, they are also opportunistic predators that will take mice and birds. White-tailed deer flagging its tail. Jà ©rà ©mie LeBlond-Fontaine, Getty Images Behavior When threatened, a white-tailed deer stomps, snorts, and raises its tail or flags to show the white underside. This signals predator detection and alerts other deer. In addition to sound and body language, deer communicate by marking their territory with urine and scents produced by glands found on their head and legs. A typical deer range is less than a square mile. Females form family groups with a mother and her fawns. Males group with other males, but are solitary during mating season. Reproduction and Offspring The white-tailed deer breeding season, called the rut, occurs in autumn in October or November. Males spar with their antlers to compete for females. Females give birth to one to three spotted fawns in spring. The mother hides her fawns in vegetation, returning to nurse them four or five times a day. Young are weaned around 8 to 10 weeks of age. Bucks leave their mothers and mature at about 1.5 years of age. Does may become sexually mature at 6 months of age, but typically do not leave their mother or breed until their second year. The life expectancy of a white-tailed deer ranges from 6 to 14 years. White-tailed doe and her fawn. Daniel J. Cox, Getty Images Conservation Status The IUCN classifies the conservation status of the white-tailed deer as least concern. The overall population is stable, although some subspecies are threatened. The Florida Key deer and Colombian white-tailed deer are both listed as endangered under the U.S. Endangered Species Act. Deer are preyed upon by wolves, pumas, American alligators, bears, coyotes, lynx, bobcats, wolverines, and feral dogs. Eagles and crows may take fawns. However, the greatest threats come from habitat loss, overhunting, and motor vehicle collision. White-Tailed Deer and Humans Deer cause economic damage to farmers and pose a threat to motorists. They are hunted for game and sport and farmed for meat, pelts, and antlers. In some places, it is legal to keep white-tailed deer as pets. While captive deer are intelligent and affectionate, bucks may become aggressive and can cause serious injury. Sources Bildstein, Keith L. Why White-Tailed Deer Flag Their Tails. The American Naturalist. 121 (5): 709–715, May, 1983. doi:10.1086/284096Fulbright, Timothy Edward and J. Alfonso Ortega-S. White-tailed deer habitat: ecology and management on rangelands. Texas AM University Press, 2006. ISBN 978-1-58544-499-1.Gallina, S. and Arevalo, H. Lopez. Odocoileus virginianus. The IUCN Red List of Threatened Species 2016: e.T42394A22162580. doi:10.2305/IUCN.UK.2016-2.RLTS.T42394A22162580.enPost, Eric and Nils Stenseth. Large-Scale Climatic Fluctuation and Population Dynamics of Moose and White-Tailed Deer. Journal of Animal Ecology. 67 (4): 537–543, July, 1998. doi:10.1046/j.1365-2656.1998.00216.x

IMO Ballast Water Exchange and Performance Standards

IMO Ballast Water Exchange and Performance Standards In order to reduce damage from aquatic invasive species the International Maritime Organization (IMO) developed the â€Å"International Convention for the Control and Management of Ships Ballast Water and Sediments†. The BWM convention began with the IMO’s Marine Environment Protection Committee (MEPC) in 1991. Since then there have been many revisions. Some of these revisions were driven by advancing technology to remove unwanted organisms at flow rates that would not severely impact operations. Treatment of ballast water with the latest technology can meet standards at a rate of 2500 cubic meters (660,430 US Gallons) per hour. A large vessel may still take several hours per exchange to flush her ballast tanks at this rate. Flow rates and energy consumption must be acceptable to operators while producing no harmful effects on the environment. Ballast Water Standards There are two types of ballast water standards in the convention. Their differences are significant and they should not be directly compared. The first, Ballast Water Exchange, is based on specified distances and depths where a vessel may discharge. Ballast Water Performance is a standard based on the number of viable organisms allowed per unit of treated water. Some areas are instituting standards which exceed the IMO guidelines. Both California and the Great Lakes region of the United States have adopted stringent local guidelines. The US is one of many major shipping nations that have not signed the convention. Thirty nations who have a combined merchant gross tonnage of thirty-five percent of the global tonnage are needed to ratify the convention. Ballast Water Exchange The standard for ballast water exchange is fairly simple. A vessel must discharge foreign ballasts at a specified distance from shore and at a specified depth using a submerged discharge device. Regulation B-4 and D-1 of the BWM convention gives us the specifics. Exchange may take place 200 Nautical Miles (NM) from shore at a depth of 200 meters. If that is not possible for safety or other reasons then a vessel may use the next procedure.If neither of these scenarios is possible then a vessel may exchange â€Å"in an area designated by the port state†. While undertaking ballast water exchange a port state must not cause deviation or delay of a ship.Efficiency of exchange should be at least 95% of volume and must be repeated three times. Vessels which demonstrate high-efficiency exchanges may reduce the number of exchange cycles.Ballast Water Exchange should only be undertaken when the safety of the vessel and crew are guaranteed. Ballast Water Performance In the case of Ballast Water Exchange, ship operators are flushing untreated ballast out of the tanks. This is a practical if not perfect way of allowing older vessels to operate without the expense and logistical problems of ballast water treatment retrofits. New and retrofitted vessels are much less likely to transport unwanted species because the ballast water treatment systems eliminate a large proportion of the viable organisms from the ballast tanks before discharge. Systems like these significantly reduce the chances of unwanted species being introduced by inefficient exchange practices or in the event of an untreated near shore discharge for safety reasons. The IMO uses the following guidelines for the Ballast Water Exchange standard in regulation D-2. Ballast water must contain less than 10 viable organisms which are greater than or equal to 50 microns in size per cubic meter (264 US Gallons). For reference, 50 microns is about half the thickness of an average human hair.In addition, ballast water must contain less than 10 viable organisms that are less than 50 microns but greater than or equal to 10 microns per milliliter (1/1000th of a liter).Indicator Microbes may not exceed the following amounts; Vibrio Cholerae - less than 1 CFU (colony forming unit) per 100 Ml, E. Coli – less than 250 CFU per 100Ml, Enterococci – less than 100 CFU per 100Ml. Water treated to this standard is considered pure enough to discharge in most ports. These steps to re-mediate ballast water are only effective in the removal of unwanted organisms. It is still possible to carry toxins like copper and heavy metals often found in ports to other destinations in ballast water and these pollutants may concentrate in ballast tank sediment. Radioactive substances can also be transported in ballast but any serious cases would likely be found quickly by monitoring personnel.

How to Use Delphi to Build a Custom Windows Explorer

How to Use Delphi to Build a Custom Windows Explorer Windows Explorer is what you use in the Windows operating system to browse for files and folders. You can create a similar structure with Delphi so that the same content is populated within your programs user interface. Common dialog boxes are used in Delphi to open and save a file in an application. If you want to use customized file managers and directory browsing dialogs, you have to deal with file system Delphi components. The Win 3.1 VCL palette group includes several components that allow you to build your own custom File Open or File Save dialog box: TFileListBox, TDirectoryListBox, TDriveComboBox, and TFilterComboBox. Navigating Files The file system components allow us to select a drive, see the hierarchical directory structure of a disk, and see the names of the files in a given directory. All of the file system components are designed to work together. For example, your code checks what the user has done to, say, a DriveComboBox and then passes this information on to a DirectoryListBox. The changes in DirectoryListBox are then passed to a FileListBox in which the user can select the file(s) needed. Designing the Dialog Form Start a new Delphi application and select the Win 3.1 tab of the Component palette. Then do the following: Place one TFileListBox, TDirectoryListBox, TDriveComboBox, and TFilterComboBox component on a form, keeping all of their default namesAdd one TEdit (named FileNameEdit) and one TLabel (call it DirLabel).Include a few labels with captions, like File Name, Directory, List Files of Type, and Drives. To show the currently selected path as a string in a DirLabel components caption, assign the Labels name to the DirectoryListBoxs DirLabel property. If you want to display the selected filename in an EditBox (FileNameEdit), you have to assign the Edit objects Name (FileNameEdit) to the FileListBoxs FileEdit property. More Lines of Code When you have all the file system components on the form, you just have to set the DirectoryListBox.Drive property and the FileListBox.Directory property in order for the components to communicate and show what the user wants to see. For example, when the user selects a new drive, Delphi activates the DriveComboBox OnChange event handler. Make it look like this:   procedure TForm1.DriveComboBox1Change(Sender: TObject) ;beginDirectoryListBox1.Drive : DriveComboBox1.Drive;end; This code changes the display in the DirectoryListBox by activating its OnChange event Handler:   procedure TForm1.DirectoryListBox1Change(Sender: TObject) ;beginFileListBox1.Directory : DirectoryListBox1.Directory;end; In order to see what file the user has selected, you need to use the OnDblClick event of the FileListBox:   procedure TForm1.FileListBox1DblClick(Sender: TObject) ;beginShowmessage(Selected: FileListBox1.FileName) ;end; Remember that the Windows convention is to have a double-click choose the file, not a single click. This is important when you work with a FileListBox because using an arrow key to move through a FileListBox would call any OnClick handler that you have written. Filtering the Display Use a FilterComboBox to control the type of files that are displayed in a FileListBox. After setting the FilterComboBoxs FileList property to the name of a FileListBox, set the Filter property to the file types that you want to display. Heres a sample filter:   FilterComboBox1.Filter : All files (*.*)|*.* | Project files (*.dpr)|*.dpr | Pascal units (*.pas)|*.pas; Hints and Tips Setting the DirectoryListBox.Drive property and the FileListBox.Directory property (in the previously written OnChange event handlers) at runtime  can be also be done at design time. You can accomplish this kind of connection at design time by setting the following properties (from the Object Inspector): DriveComboBox1.DirList : DirectoryListBox1DirectoryListBox1.FileList : FileListBox1 Users can select multiple files in a FileListBox if its MultiSelect property is True. The following code shows how to create a list of multiple selections in a FileListBox and show it in a SimpleListBox (some ordinary ListBox control).   var k: integer;...with FileListBox1 doif SelCount 0 thenfor k:0 to Items.Count-1 doif Selected[k] thenSimpleListBox.Items.Add(Items[k]) ; To display full path names that are not shortened with an ellipsis, do not assign a Label object name to the DirLabel property of a DirectoryListBox. Instead, insert a Label into a form and set its caption property in the DirectoryListBoxs OnChange event to the DirectoryListBox.Directory property.

Organizational Development Assignment Example | Topics and Well Written Essays - 1500 words

Organizational Development - Assignment Example During recent years, the field of human resource management has seen a transformation as a result of changing workplace trends. A common concern for human resource managers has been to manage compensation and rewards in such as a way that employees feel motivated. At the same time, human resource managers are concerned with talent retention and this requires designing effective compensation plans that not only motivate employees and drive performance, but also retain high performing employees. However, many of the problems resulting from compensation plans differ from organization to organization. The dynamics of each organization shape the type of compensation plans that are going to work best given their situation. For example, organizations focusing on sales may pay their employees in terms of commissions and piece rate. On the other hand, high tech companies like software firms may pay their employees in terms of employee stock units. This is what Google and Facebook are doing with their employees. In order to counter challenges relating to pay, human resource managers develop appropriate pay plans that are suitable to employees (Dessler, 2011). That is to say, such plans that motivate employees and get the most output from them. Additionally, human resource managers have to carry out employee appraisals. Currently all organizations have some sort of performance evaluation in place (Lichtman, 2007). To do so, human resource managers have to design and plan out performance evaluation system which consist of measurable metrics that reflect an employee’s performance. The metrics criteria are based on key performance indicators as known as KPIs and different performance (Lichtman, 2007). Measuring the performance of a company’s employees provides managers with all the necessary information needed to make an informed decision. It helps managers decide which employees are going to receive appraisals and which employees will not. In certain

Economics - Telecommunications Industry Research Paper

Economics - Telecommunications Industry - Research Paper Example All the leading companies are now keen to invest in this prosperous industry. For all these reason this industry is also creating huge amount of employment opportunity across the globe (economywatch.com, 2009). It has a great impact on a country’s economy including both microeconomic as well as macroeconomic effects. The social impact is gaining importance day by day with the popularity of social networking sites and SMS. In cultural terms it has raised the availability of music and films to the general mass. Telecommunication has also changed the medium through which people receive their news. A study of US citizens shows that people get their news from TV or radio rather than by news papers. The benefit of the use of internet is also known to everybody by now. In these several ways telecommunication industry helps the world to engulf the barrier of distance that exists among people. Shifts in demand or supply of a particular commodity occur due to several factors affecting the supply and demand schedule and in the telecommunication industry there exist some factors that can shift the supply and demand schedule upward or downward depending upon the nature of impact. Changes in income, changes in price of other commodities, changes in people’s expectation can influence the demand where as discoveries, introduction of new technologies, changes in input supply can alter the supply schedule directly or indirectly. For example innovation of better and improved technology will help the industry to connect their subscriber in cost that is lower than the previous. More people will demand it leading the demand curve to shift upward and based on improved technology they would be able to serve larger people causing a shift to the supply curve (Amato J D, & Morris S 2002). Price elasticity of demand and supply is a measure of responsiveness of quantity demanded or supplied respectively to a change in the price of the same

Counseling a Person with Developmental Disability Essay

Counseling a Person with Developmental Disability - Essay Example These are some of the spheres of life where persons with disabilities are faced with difficult moments.  Ã‚   They are likely to face great challenges when they come to look for a meaningful employment. If they are in wheel chairs, who is likely to employ them and   how do they find a job that will need to be implemented by a person in a wheel chair/ these are some of the most important changes that  Ã‚   they face when they are looking fro employment. In some cases, employers will specify what kin do person they need and they use a criterion which automatically eliminates those will development challenges. Therefore counseling can be important to assist them to get to know where they can find their probable employment despite the kind of disabilities that they may be facing. Disabled people find it hard to get friends. They are few people who are likely to associate with   them and therefore it is only those who   probably have disability who are likely to associate with t hem as such   people with disability are faced with eth enormous challenge of finding   the right kind of people that   they can associate with. (Koscuilek, 2004) They are also faced with the same challenge when it comes to be accepted to their families. In this case disabled people face a hard challenge in gaining acceptance even in their family. Some family will take them as a family disgrace and therefore they will have few family members who can support them in they endeavors. Undergoing a successful counseling will help these people to form a cordial relationship.

The Efficiency of European Container Terminals and Implications for Case Study

The Efficiency of European Container Terminals and Implications for Supply Chain Management - Case Study Example This title precisely represents the core subject of the paper. The abstract of the paper briefly discuss the main objective of the study, methodology used in the process and the final outcome of the study. It can be concluded from the statement of purpose of the abstract that the core content of the introduction of the paper is significantly matching with the basic statement of the abstract. The major purpose of the study is to determine the level of efficiency of the European container terminals. In the introduction of the study various information are given in a proper sequence. All these information are directly or indirectly related to the main purpose of the study. The main objective of this study involves the determination of the efficiency of container terminals and its implication in the global supply chain management. But before going straight into the determination process the term container terminal and its role in the global supply chain management needs to be defined. Container port functions as a link between the consumers and the producers of goods and it is mainly used in the export import industry. Container port industry, simply a part of the global supply chain industry where there is many other players who actually influence the main role of the container port industry. In the last two decades there have been two main changes in the container shippin g industry. These changes have taken place in the form of globalization in case of service coverage and provision in case of extension of logistics services. Apart from this, the introduction part also includes the nature of the competitiveness of the port industry and various external and internal challenges that this industry is likely to face. All these information are indirectly related with the main purpose of the study. It is quite clear form the introduction part of

Managing ethnic diversity in British workplace Essay

Managing ethnic diversity in British workplace - Essay Example In their standards of recruitment, training, and promotion, government agencies and human services organizations have been more effective as equal opportunity employers than the private business sector. But even in government and human services agencies there is room for improvement. Many equal opportunity employers are merely paper compilers; their behavior is anything but exemplary of equality in action. If the policy of equal employment opportunity (EEO) is to apply without regard to sex, race, creed, color, or national origin, an important first step is to ascertain whether influential members of an organization harbor prejudices. Following Allison (1999) "Unlike the instrumental focus on corporate culture and productivity that characterize the functionalist perspective, critical analyses provide reflection on different types of management issues including, "epistemological issues, notions of rationality and progress, technocracy and social engineering, autonomy and control, comm unicative action, power and ideology" (78). Numerous studies conclude that a large number of minority workers receive insufficient information about their present job conditions and future opportunities. Specifically, many minority workers quit or retire from organizations without ever having understood what their supervisors diagnosed as their needs, why certain procedures were followed and, if failure resulted, what their failures consisted of and the reasons for them. The minority workers' rights include the right to courteous, prompt, and the best supervision. They have the right to know what is wrong, why, and what can be done about skill deficiencies (Konrad et al 2006). The managers could build a case of minority workers' ignorance as... Traditionally, British workplace represents a homogeneous unity consisting of British employees. Thus, globalization and immigration processes create new problems for managers. Managing ethnic diversity is one of the main problems required effective solutions and strategies to be introduced. Ethnicity and race are often confused in the United States. Equality of treatment and opportunity has been the official policy of some organizations for many years. In their standards of recruitment, training, and promotion, government agencies and human services organizations have been more effective as equal opportunity employers than the private business sector. There are two main approaches to diversity-related attitude change. Both approaches center on communication. The formal attitude-change approach is based on learning theories and assumes that people are rational, information-processing beings who can be motivated to listen to a message, hear its content, and incorporate the learnings w hen it is advantageous to do so. The means of change is formal, structured communication, and the reason for change is either actual or expected reward for embracing diversity (Konrad et al 2006). The amount of attitude change depends on employees' initial position regarding diversity, their attention to the message and to the communicator, their understanding of the message, and their acceptance of the message.

To what extent can we learn about daily life of people living in York Essay - 1

To what extent can we learn about daily life of people living in York during the years - Essay Example It is declared how everybody’s face in the town wore the matching expression of surprise and restlessness. Everywhere orders were going out to gather more volunteers to be sent in the military to increase the strength if the army and militaries started preparing at a staggering pace to strike at the shortest notice. Facts and discussion presented in this essay are meant to illuminate the reality of the claim that â€Å"myriad accounts related to the state of life and public affairs in York at the time the war of 1812 got announced are quite at length contemplated in the documents of Edith G. Firth and because they are presented in a reflective, insightful, and authentic manner, they form a considerably valued historical source.† It is claimed in the extracts from regimental orders by Lieut. Colonel Chewett3 how the war soon turned out to be unhappy, destructive, and paralyzing and negatively interfered with the lives of a large number of common people and the soldiers. A large number of soldiers daily used to get sick because all the regulars were ordered to the lines to actively participate in the war against the US and after every week or two the soldiers were marched off to new destinations to be replaced by new men from the Country to keep the scene continually changing and managing a fresh line of energy filled enthusiastic soldiers. Though Lieut. Colonel Chewett states in his account that he had very little opportunity to interact with the soldiers at a larger level still this much remained clear that the unhappy war in which we are engaged has called all the regulars to the lines, and the Militia after remaining a week or two in garrison here are marched off.4 This means that a lot many volunteers fr om common public obviously had to be required as a way of trying to change the garrison constantly and this must have

Managing ethnic diversity in British workplace Essay

Managing ethnic diversity in British workplace - Essay Example In their standards of recruitment, training, and promotion, government agencies and human services organizations have been more effective as equal opportunity employers than the private business sector. But even in government and human services agencies there is room for improvement. Many equal opportunity employers are merely paper compilers; their behavior is anything but exemplary of equality in action. If the policy of equal employment opportunity (EEO) is to apply without regard to sex, race, creed, color, or national origin, an important first step is to ascertain whether influential members of an organization harbor prejudices. Following Allison (1999) "Unlike the instrumental focus on corporate culture and productivity that characterize the functionalist perspective, critical analyses provide reflection on different types of management issues including, "epistemological issues, notions of rationality and progress, technocracy and social engineering, autonomy and control, comm unicative action, power and ideology" (78). Numerous studies conclude that a large number of minority workers receive insufficient information about their present job conditions and future opportunities. Specifically, many minority workers quit or retire from organizations without ever having understood what their supervisors diagnosed as their needs, why certain procedures were followed and, if failure resulted, what their failures consisted of and the reasons for them. The minority workers' rights include the right to courteous, prompt, and the best supervision. They have the right to know what is wrong, why, and what can be done about skill deficiencies (Konrad et al 2006). The managers could build a case of minority workers' ignorance as... Traditionally, British workplace represents a homogeneous unity consisting of British employees. Thus, globalization and immigration processes create new problems for managers. Managing ethnic diversity is one of the main problems required effective solutions and strategies to be introduced. Ethnicity and race are often confused in the United States. Equality of treatment and opportunity has been the official policy of some organizations for many years. In their standards of recruitment, training, and promotion, government agencies and human services organizations have been more effective as equal opportunity employers than the private business sector. There are two main approaches to diversity-related attitude change. Both approaches center on communication. The formal attitude-change approach is based on learning theories and assumes that people are rational, information-processing beings who can be motivated to listen to a message, hear its content, and incorporate the learnings w hen it is advantageous to do so. The means of change is formal, structured communication, and the reason for change is either actual or expected reward for embracing diversity (Konrad et al 2006). The amount of attitude change depends on employees' initial position regarding diversity, their attention to the message and to the communicator, their understanding of the message, and their acceptance of the message.

The Watergate Affair Essay Example for Free

The Watergate Affair Essay The Watergate Affair was perhaps one of the greatest political scandals to have affected the Ameican government. Its significance was this scandal involved officials leading up to the highest levels of the government which ultimately led to the White House which was during the incumbency of President Richard Nixon. The immediate cause of this scandal began when several men were arrested for burglarizing the headquarters of the Democratic Party at the Watergate Hotel in Washington, DC hence the name of the scandal. These men were caught rummaging filing cabinets for vital documents and electronic wiretapping devices were also found in their persons; apparently, they were planinng to bug the office and electronically eavesdrop on any conversation taking place there. The underlying cause behind this operations was the Nixon Administration was concerned on how confidential government reports were being obtained by the Democrats which served as political ammunition against Nixons reelection bid. It was later revealed that the men involved were aides of the Presidents re-election team though initially, President Nixon denied any involvement and subsequent news reports revealed that a massive cover-up was being conducted as an attempt to cover up any involvement by the President. Subsequent investigations by the media revealed that the White House has formed a secret unit called â€Å"Plumbers† for the purpose of spying reporters and government officials who may have been leaking information to the former (Szulc, 1972, p. E2; Rugaber, 1972, p. 220). The media had been faithfully following the events related to what became known as the Watergate Scandal which had by far, overshadowed the achievements of Nixon during his presidency and hounded him all throughout. These revelations of covert government operations within the United States prompted the Senate to form a committee on the campaign activities of the President on February of 1973. Throughout the year, more revelations came out as the pressure on those responsible was intensifying ranging from being sworn to silence and destroying evidence of involvement by the White House. This then prompted the Senate to subpoena Nixon who had repeatedly refused to appear and even release the tapes when demanded, further heightening the suspicion of a cover-up as it was revealed when these tapes had been edited by the time it was released to them (Apple, 1974, pp. 57-58). The constant reporting of the media of what the Senate committee revealed had convinced the American public that Nixon should be impeached and (possibly) made to resign if found guilty (Kovach, 1974, p. 1). Based on the initial investigations by the Senate and its appointed prosecutors, Nixon was charged by the Senate for obstruction of justice, abusing his power and showing contempt of Congress by refusing to appear in the hearings and these became grounds on serving an impeachment against him. Seeing that he had proverbially painted himself in a corner and by the 9th of August, 1974, Nixon went on national television to announce his resignation to spare himself the indignity of being served the impeachment following the availability of more evidence that would furher incriminate him. The Watergate Affair revealed how the government could abuse its power in conducting spying and even conduct political sabotage and it was unfortunate that in its desire to keep certain matters of the state a secret, its agents were caught and led to severe repercussions. References Apple, R. W. (1974, January 5). â€Å"Nixon Rejects Subpoenas from Senate Committee for 500 Tapes and Papers. † New York Times. pp. 57-58. Rugaber, W. (1973, January 14). â€Å"Mystery, Comedy, Etc. Dirty Tricks. † New York Times. p. 220. Szulc, T. (1972, June 25). â€Å"From the Folks Who Brought You the Bay of Pigs. † New York Times.

Theoretical perspectives in the sociology of sport

Theoretical perspectives in the sociology of sport Social and cultural theories are often used when studying and applying knowledge to sports. The theories in society often provide a framework for asking research questions, interpreting information and being able to uncover the deeper meanings and stories that are associated with sports, they also enable citizens in the society to become more informed so that we can apply what we have learned from the research and being able to apply it in the world that we live in. Theories also enable people to see things in new angles and perspectives and give us the ability to make informed decisions about sports and how sports participation can be used in our lives, communities, families and societies. The six main theories used in sport have many points and can overlap with each other but only two are going to be discussed in this study. The two theories chosen to compare are functionalist theory and conflict theory. Functionalist theory is a macro sociological theory that is based on the characteristics of social patterns, structures, social systems and institutions such as family, education, religion, leisure, the economy, media, politics and sport. If all these social institutions are organized and co-operate with one another around a set of core values functionalist theorists assume that the entire social system will function properly and efficiently. Society in functionalism has a view that it is an organized system of interrelated parts that are held together by shared values and established social arrangements that help maintain the system in being in a state of equilibrium and balance. When sociologists use functionalist theory they split it into two parts, the first concept of interdependent parts is all of the social institutions (media, religion, sports, politics and economics) and how they are linked together. In the tradition of Talcott Parsons and his conception of functional imperatives (goal attainment, adaptation, latency and integration) functionalists argue that there are four basic system needs for any society in sports (team, clubs etc) to run smoothly and that everyone will benefit. The four principles are Adaptation In order to survive in a society it is essential that members learn to adapt to changes in the social structure and culture. Another important element to survival is the emphasis on being physically fit as it is required for most sports. Goal Attainment This is the motivation of individuals to achieve societys goals through socially accepted means. Sport is preoccupied with tracking the success and failures of its participants however it also teaches participants that if they work hard enough it will lead to victory meaning success. Integration Sport promotes social connections between people and gives them the opportunity to co-operate with each other in a group and a community. It also provides a feeling of social identification as well as a source of personal identity. The society must keep itself together. Latency (pattern maintenance and tension management) Each system must maintain itself in a possible state of equilibrium for as long as it can without any outside disruptive influences. Many forms of pattern maintenance are provided by sport primarily through participation where the participants are taught to accept an authority structure that is well defined for example athletes knowing that referees have the authority over them to make sure they stick to the rules of the sport. Functionalist theory in sport generally leads to the conclusion that it is popular in society because it can maintain the values of character that help to preserve stability and order in social life. Functionalist theory also supports sporting policies that help and recommend the growth of competitive sport programmes, developing coaching education programmes, in the case of youth sport there is an establishment on criminal bureau checks and qualification checks on coaches before working with younger children. The theory also supports the establishment of training centres for elite athletes so they can maintain their top-level performance and making sure to have increased surveillance and drug testing so they are able to supervise and control the actions of athletes by preventing those taking drugs so they cant cheat their way to attaining a better sporting performance. People in society who have positions of power tend to favour functionalist theory as it is based on the assumption that society is organised for benefiting the people in that society of equality and that in any dramatic way it should not be changed. While functionalist theory is a popular approach it does have some weaknesses. The weaknesses of functionalist theory is that it tends to lead to exaggerated accounts of positive consequences of sports and sports participation however it mistakenly assumes that there are no conflicts of interests between the different citizen groups in society such as women, people with disabilities, racial groups and people who are economically poor in society yet it doesnt recognise that sport can privilege or disadvantage people more than others. The theory also ignores the powerful historical and economic factors that have influenced social events and social relationships. Functionalist theory is centered on the idea that there is a consensus in the values and norms of society and that social institutions found within a society are integrated and function together. In contrast conflict theory looks at the role of power and the inequality found throughout society and how sport is shaped by these economic forces and used by people with economical power to increase their influence and wealth. Conflict theory is based on the ideas of Karl Marx (1818 1883) which rose to importance during the 1970s because of the growing disenchantment with functionalist theory. This theory of Karl Marx views sports as being built on the foundations of economic power. In societys that are capitalistic you see that relationships and social arrangements are organised around wealth, money and economic power for example in the United States its easy to point out the owners of the sport teams as they are benefiting financially from the expense of elite athletes, the coaches that work alongside the athletes and the spectators who watch the sport. Like functionalist theory conflict theory is based on the assumption that society is like a social system however conflict theory focuses on the needs of capital rather than the general system needs. Theorists of conflict theory explain that a society which is capitalist will not be able to survive and grow without exploiting any workers for the sake of boosting financial profits; they also suggest that if radical changes are to be concluded in sport and society by prevailing justice and fairness they need to identify the negative consequences that sport has. Once these changes are made sport will become a source of creative energy, expression and physical well-being. People who live in capitalist economies are generally not comfortable with the assumptions and conclusions of conflict theory because they say it has a negative effect and does not fit into their ideas about society and sport as they feel uneasy with the conclusions of calling for radical change in the current organisat ion and structure that they already have. Much of conflict theory is directed at sports which are dominated by spectators. Conflict theorists if they had the choice they would increase the control that athletes and other sporting participants have to promote sport at local community level so that it benefits all classes of people rather than just all elite athletes. Meaning the working class would have more influence of sport than the rich class giving them more motivation for participation and eliminating profits. Many conflict theorists favour players unions that confront pro-team owners and are supporting organisations that help to guard against public tax money being used to benefit wealthy people. Ideally any public resources would be used to help aid sponsoring sports that are designed to improve physical fitness, political awareness and include placing the element of fun into activities. Conflict theorists (Leonard 1980; Rigauer2004) would also campaign for athletes at all levels to have representation with making dec isions about sport in organisations so Olympians would be able to vote on policy questions that concerned the staging of the Olympic Games. Conflict theory also has three major weaknesses. The first weakness is that the theory tends to ignore the possibility that sport in capitalist societies can and may involve experiences that give individuals and groups power. Conflict theorists talk about how sport is organised to maximise the control that wealthy people have over other members in a capitalist society. The conflict theory approach doesnt acknowledge that sport can take many forms of serving interests in the have-not society and denies that any participation in sport can be a personal creative and liberating experience that will inspire members of society to make economic changes that will help to promote equality in exiting capitalist societies. Secondly conflict theory ignores the importance of race, ethnicity, gender, disability, age and many other factors when it comes to explaining how people want to identify themselves, how they relate to other members in the society and how they organise the social world in whi ch they live. Often its leading people to overlook the possibility that inequalities and power in any society are based on factors other than economic and social class differences. Thirdly the theory assumes that all aspects of social life are determined economically and is shaped by the needs of having capital in society and profit motive. Theorists of conflict theory focus on the assumptions that of economic factors when studying sport however they tend to overlook participation and recreational port for healthy living. Functionalist theory and conflict theory both focus on the needs of society and how sport can relate to the satisfaction of the system needs. The theories dont inform us about sport in everyday life and the ways in which people are active agents who are participating in the processes of sports and societies that are organised and changed. They both also ignore that sport and social constructions emerge in peoples everyday life when they struggle to decide what is important and how they are going to collect organisation in their lives.

Appearance Vs. Reality Essay -- essays research papers

One of the characteristics of Realism, in American literature at least, is the ironic use of perceptions of â€Å"appearance† vs. â€Å"reality.† With this in mind, Henry James’s â€Å"The Real Thing† and â€Å"The Beast in the Jungle† are two works wherein such characteristics can be shown to operate as James employs cleverly woven twists of â€Å"appearance† and â€Å"reality† in each of the plots. In James’s â€Å"The Real Thing,† the plot is centered on an unnamed artist and his interactions with two sets of models: the Monarchs (members of genteel society), and Miss Churm and Oronte (members of the working class). The ironically named Monarchs are a couple who appear as though they have â€Å"ten thousand a year† but whose lives diverge dramatically from the literal definition of a monarch. Upon introduction to the artist, they unwittingly deceive him into initially assuming that they are interested in commissioning a portrait; in fact, the Monarchs are seeking work as sitters. The case of mistaken identity is further compounded by the artist who pretends to be a â€Å"great painter of portraits† but who is actually an illustrator whose depictions of nobility constitute his main source of income – his â€Å"pot-boilers.† James’s introductory interplay of character identity with appearance and reality serves as a clever backdro p for the story where reality conflicts with appearance. While their outward social appearance and actions have an â€Å"indefinable air of prosperous thrift† and personify that of high-class society, the Major and Mrs. Monarch are actually penniless and no longer members of the genteel sect. But the Monarchs are unable to resolve their â€Å"appearance† of high society with their â€Å"reality† of financial destitution, and remain psychologically entrapped in a self-imposed netherworld of pseudo-culture and pseudo-class. Insistent upon being treated as members of the high society to which they no longer belong, the Monarchs also present a conflict of appearance and reality for the artist because he is forced to allow them the social deference of portrait sitters, yet pay them as models (viewed as their â€Å"superior but not their equal†). The complexity of appearance vs. reality is further illustrated when the artist realizes that while Major and Mrs. Monarch may appear to be the â€Å"real thing,† he i s unable to transform their outward reflection of nobility onto his canvas without sacrificing his ... ...m. James counters Marcher’s emotional distance from reality with May Bartram’s embrace of life – and love. But it is through the voyeuristic glimpse into Marcher’s internal machinations that readers understand the waste of a life based upon appearances. Like the Monarchs in â€Å"The Real Thing† whose marriage to appearances entrapped them in world devoid of emotion, John Marcher’s identity is innately linked to â€Å"fine things, intrinsic features, pictures, heirlooms, and treasures of the arts† and he is similarly constrained in a self-imposed world of apathy. Although it appears that Marcher has an enriched life, he is actually a man with â€Å"†¦ rather colourless (emphasis added) manners† who is satisfied to wait for the elusive â€Å"great thing† to happen. Because Marcher remains afraid to confront the â€Å"beast† (the metaphoric unknown in life), it is not until the death of May Bartram that he realizes her love for him was the â€Å"great thing,† and that he was waiting for something that he unknowingly possessed. The simple truth that John Marcher recognized – albeit too late – is that â€Å"It wouldn’t have been failure to be bankrupt, dishonour ed, pilloried, hanged; it was failure not to be anything.†

Free Narrative Essays - Getting Out :: Personal Narrative Essays

Getting Out      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Moving to Ankeny proved to be more difficult that I first expected. I had been looking forward to moving out of the house for over four years, and wxpected it to be easy and fun.   Moving turned out to be neither easy nor very fun, as I had hoped it would be.      Ã‚  Ã‚  Ã‚  Ã‚   I took us four trips to Ankeny just to get our apartment.   First, we had to look at different apartments.   Then we had to sign a few papers and leave a deposit.   Belmont Apartments decided to change the way it filed information.   So, we had to go back again to sign a bunch of papers, bring a money order for the first month's rent, rip up the old deposit check, and pay a highter deposit.   The apartment manager showed us the apartment, and then we left.   Our apartment manager decided to move us to the third floor. So, we had to approve the apartment and tell her what we wanted fixed.   At last, we had our apartment.      Ã‚  Ã‚  Ã‚  Ã‚   Finally, it was August and it was time to move.   Our original plan was to move everything at once with friends and family, but August became very bust.   One week I went on vacation to Chicago.   Then I had to go fishing for four days with my family.   Another weekend I went ot a friend's house, who I met at Boy's State, to see a rodeo.   My roommate, Nathan, had a wedding ot attend.   Nathan worked from eight'o clock untill five thirty as a hired hand.   I worked a virity of hours at the Dariy Queen usually over lunch and supper, which is when Nathan did not work.   By the time we finished playing the messages game, we dicided to take our things to the apartment when we had time to go to Ankeny.      Ã‚  Ã‚  Ã‚  Ã‚   Nathan and I had to by at DMACC on the same day for a financial aid seminar.   So, we planned to help each other take the thins up to the apartment.   Lucky for me he had already taken all of his heavy furniture on a previous visit.   I had a hide-a-bed couch, a love seat, a desk, and other smallitems to take up to the apartment.

How Global Issues Affect the Whole World Essay

Thematic Essay- How Global Issues Affect the Whole World BY codi5181 Global issues today cause tremendous problems to the whole world. Even today, issues such as terrorism, the environment, population, global migration, urbanization, and economic instability plague our world. The most crucial of these problems being religion-based terrorism, urbanization and population, and environmental pollution and destruction. Terrorism is mostly linked to differences in opinion between different sects ofa religion, an example being Muslim extremists. Muslim extremists in the Middle East have radical opinions on the details of their religion. The IRA in Ireland terrorizes anyone who goes against their ideals. Terrorism is caused when one group of radicals feels the necessity to attack another group. In addition, terrorism can be caused when one group feels that they are doing the right thing, when in the eyes of someone else, these same actions could be offensive and could cause unrest. Like the United States Christians who gave aid to the Christians in Ireland. The UN has ways to deal with unrest between countries, and has peacekeeping committees to try to stop terrorism before it starts. In order to stop errorism in the Middle East, there must be a clear separation of secular and state. The sharia in Muslim countries does not have laws that provide protection against modern day technology and advances in culture. The Middle Eastern countries that are ruled by religious laws have to start to regulate weapon usage and the availability of explosives and other dangerous chemicals. An increase in the global population greatly affects many aspects of everyday life for everyone in the world. Population increases causes a vicious cycle of urbanization. Urbanization is the movement of eople from rural areas to cities in search of employment opportunities and a education. Urbanization is caused by an increase need for employment. People who live in rural areas have a lesser availability of Jobs and resources, so moving to the city makes this easier on them. People quest for a better life, and education causing people to move into the cities too. Cities such as Beijing and cities in India and China are mostly affected by urbanization because of the massive amount of people who reside in these countries. Some countries have put in place different laws and olicies to counteract the massive population increase. China’s one child policy is a supreme example. Countries should limit the amount of people who can move into a city each year. Also, companies can expand into the rural areas and sponsor schools to be set up in the rural areas too. Urbanization in the long run causes a severe increase in global pollution. This problem is caused by the increased need to produce energy. Producing energy usually involved burning fossil fuels. The air pollution causes the Green house effect, which causes the Earth to slowly heat up. Environmental problems like lack of medical cures and oxygen level decreases are caused by human deforestization. International committees are set up to limit what humans can do with natural resources. For example, factories must scrub the emissions free of toxins and people can no longer use CFCs. To solve the problem of global pollution, countries must find alternate ways to create energy, rather than interconnected. Everything that we do can be felt across the globe. International solutions to the problems that plague our world are a necessity. Problems such as pollution, over population, and terrorism can easily be solved.

The Hunters: Moonsong Chapter Two

Meredith held the tire gauge firmly against the valve of her left back tire while she checked it. The pressure was fine. The pressure on al four tires was fine. The antifreeze, oil, and transmission fluids were al topped off, the car battery was new, and the jack and spare tire were in perfect shape. She should have known. Her parents weren't the kind to stay home from work to see her off to col ege. They knew she didn't need coddling, but they'd show their love by making sure al the preparations were made, that she was safe and perfectly ready for anything that might happen. Of course, they wouldn't tell her that they had checked everything, either; they'd want her to continue protecting herself. There wasn't anything she had to do now except leave. Which was the one thing she didn't want to do. â€Å"Come with me,† she said without looking up, despising the faint quaver she heard in her own voice. â€Å"Just for a couple of weeks.† â€Å"You know I can't,† Alaric said as he brushed his hand lightly over her back. â€Å"I wouldn't want to leave if I came with you. It'l be better this way. You'l get to enjoy the first weeks of col ege like al the other new students, without anyone holding you back. Then I'l come up and visit soon.† Meredith turned to face him and found Alaric gazing back at her. His mouth tensed, just the tiniest tightening, and she could see that parting again, after only a few weeks together, was just as hard for him as it was for her. She leaned in and kissed him softly. â€Å"Better than if I'd gone to Harvard,† she murmured. â€Å"Much closer.† As the summer had ended, she and Matt had realized they couldn't leave their friends and head off to out-of-state col eges as they'd planned. They'd al been through so much together, and they wanted to stay together, to protect one another, more than they wanted to go anywhere else. Their home had been nearly destroyed more than once, and only Elena's blackmail of the Celestial Court had restored it and saved their families. They couldn't leave. Not while they were the only ones standing against the darkness out there, the darkness that would be drawn forever to the Power of the magical ley lines that crossed the area around Fel ‘s Church. Dalcrest was close enough that they'd be able to come back if danger threatened again. They needed to protect their home. So Stefan had gone down to the administrative offices at Dalcrest and used his vampire mojo. Suddenly Matt had the footbal scholarship to Dalcrest he'd turned down in favor of Kent State back in the spring, and Meredith was not only expected as an incoming freshman but was housed in a triple in the best dorm on campus with Bonnie and Elena. The supernatural had worked for them, for a change. Stil , she'd had to give up a couple of dreams to get here. Harvard. Alaric by her side. Meredith shook her head. Those dreams were incompatible, anyway. Alaric couldn't have come to Harvard with her. Alaric was staying here in Fel ‘s Church to research the origins of al the supernatural things that had happened over the town's history. Luckily, Duke was letting him count this toward his dissertation on the paranormal. And he'd be able to monitor the town for danger at the same time. They'd have to be apart for now, no matter where Meredith chose to go, but at least Dalcrest was a manageable drive away. Alaric's skin had a soft tan, and a scattering of golden freckles crossed his cheekbones. Their faces were so close she could feel the warmth of his breath. â€Å"What're you thinking?† His voice was a low murmur. â€Å"Your freckles,† she said. â€Å"They're gorgeous.† Then she took a breath and pul ed away. â€Å"I love you,† Meredith said, and then rushed on before a wave of longing could overwhelm her, â€Å"I have to go.† She picked up one of the suitcases sitting by the car and swung it into the trunk. â€Å"I love you, too,† Alaric said, and caught her hand and held it tightly for a moment, looking into her eyes. Then he let go and put the last suitcase into the trunk and slammed the lid. Meredith kissed him, quick and hard, and hurried herself into the driver's seat. Once she was safely seated, belted in, the engine running, she let herself look at him again. â€Å"Bye,† she said through the open window. â€Å"I'l cal you tonight. Every night.† Alaric nodded. His eyes were sad, but he smiled and held up a hand in fareWell. Meredith backed out of the driveway careful y. Her hands were at ten and two, and she kept her eyes on the road and her breathing steady. Without even looking, she knew Alaric was standing in the driveway, watching her car drive out of sight. She pressed her lips together firmly. She was a Sulez. She was a vampire hunter, a star student, and completely levelheaded in al situations. She didn't need to cry; after al , she would see Alaric again. Soon. In the meantime, she would be a true Sulez: ready for anything. Dalcrest was beautiful, Elena thought. She'd been here before, of course. She, Bonnie, and Meredith had driven al the way up for a frat party junior year, when Meredith had been dating a col ege boy. And she dimly remembered her parents bringing her for an alumni family event, back when she was little. But now that she was part of the school, now that it would be her home for the next four years, everything looked different. â€Å"Pretty swanky,† Damon commented as the car swept between the great gilded gates at the school's entrance and drove on past buildings of faux Georgian brick and neoclassical marble. â€Å"For America, that is.† â€Å"Well, we can't al grow up in Italian palaces,† Elena answered absently, very conscious of the light pressure of his thigh alongside hers. She was sitting in the front of the truck between Stefan and Damon, and there wasn't a lot of room. Having both of them so close was awful y distracting. Damon rol ed his eyes and drawled to Stefan, â€Å"Well, if you have to play human and attend school again, little brother, at least you didn't choose too hideous a spot. And, of course, the company wil make up for every inconvenience,† he added gal antly with a glance at Elena. â€Å"But I stil think that it's a waste of time.† â€Å"And yet, here you are,† Elena said. â€Å"I'm only here to keep you out of trouble,† Damon retorted. â€Å"You'l have to excuse Damon,† Stefan said to Elena lightly. â€Å"He doesn't understand. He was thrown out of university back in the old days.† Damon laughed. â€Å"But I had great fun while I was there,† he said. â€Å"There were al kinds of pleasures a man of means could have at university. I imagine things have changed a bit, though.† They were needling each other, Elena knew, but there wasn't that hard, bitter edge to their sparring that used to be there. Damon was smiling over her head at Stefan with a wry affection, and Stefan's fingers were loose and relaxed on the steering wheel. She put a hand on Stefan's knee and squeezed. Damon tensed next to her, but when she glanced over at him, he was gazing ahead through the windshield, his face neutral. Elena took her hand off Stefan's knee. The last thing she wanted to do was disturb the delicate balance between the three of them. â€Å"Here we are,† Stefan said, pul ing up to an ivy-covered building. â€Å"Pruitt House.† The dorm loomed above them, a tal brick building with a turret on one side, windows glittering in the afternoon sun. â€Å"It's supposed to be the nicest dorm on campus,† Elena said. Damon opened his door and hopped out, then turned to give Stefan a long look. â€Å"The best dorm on campus, is it? Have you been using your powers of persuasion for personal gain, young Stefan?† He shook his head. â€Å"Your morals are disintegrating.† Stefan got out on his own side and turned to give Elena a courteous hand down. â€Å"It's possible you're final y rubbing off on me,† he said to Damon, his lips twitching slightly with amusement. â€Å"I'm in the turret in a single. There's a balcony.† â€Å"How nice for you,† Damon said, his eyes moving quickly between them. â€Å"This is a dormitory for both boys and girls, then? The sins of the modern world.† His face was thoughtful for a moment; then he gave a bril iant smile and began to pul luggage out of the back. He had seemed almost lonely to Elena for that second – which was ridiculous, Damon was never lonely – but that fleeting impression was enough to make her say impetuously, â€Å"You could come to school with us, Damon. It's not too late, not if you used your Power to enrol . You could live on campus with us.† She felt Stefan freeze. Then he took a slow breath and slid up next to Damon, reaching for a stack of boxes. â€Å"You could,† he said casual y. â€Å"It might be more fun than you think to try school again, Damon.† Damon shook his head, scoffing, â€Å"No, thank you. I parted ways with academia several centuries ago. I'l be much happier in my new apartment in town, where I can keep an eye on you without having to slum with students.† He and Stefan smiled at each other with what looked like perfect understanding. Right, Elena thought, with a curious mixture of relief and disappointment. She hadn't seen the new apartment yet, but Stefan had assured her that Damon would be, as usual, living in the lap of luxury, at least so far as the closest town could offer. â€Å"Come along, kiddies,† Damon said, picking up several suitcases effortlessly and heading into the dorm. Stefan hoisted his tower of boxes and fol owed him. Elena grabbed a box of her own and came after them, admiring their natural grace, their elegant strength. As they passed a few open doors, she heard a girl mock wolf-whistle, then giggle breathlessly with her roommate. A box tipped from Stefan's enormous pile as he started up the staircase, and Damon caught it easily despite the suitcases. Stefan gave him a casual nod of thanks. They'd spent centuries as enemies. They'd killed each other, once. Hundreds of years of hating each other, bound together by misery, jealousy, and sorrow. Katherine had done that to them, trying to have them both when they each wanted only her. Everything was different now. They'd come so far. Since Damon had died and come back, since they had battled and defeated the jealousy phantom, they'd come to be partners. There was an unspoken acknowledgment that they would work together to protect a little group of humans. More than that, there was a cautious, but very real, affection between them. They relied on each other; they'd be sorry to lose each other again. They didn't talk about it, but she knew it was true. Elena squeezed her eyes shut for just a second. She knew they both loved her. They both knew that she loved them. Even though, her mind corrected conscientiously, Stefan is my true love. But something else in her, that imaginary panther, stretched and smiled. But Damon, my Damon†¦ She shook her head. She couldn't break them apart, couldn't let them fight over her. She wouldn't do what Katherine had done. If the time came for her to choose, she would choose Stefan. Of course. Would you? the panther purred lazily, and Elena tried to push the thought away. Everything could fal apart so easily. And it was up to her to make sure that never happened again.

Muir and Wordsworth Essay

Thesis Statement, Opening Paragraph, evidence & conclusion REVISED While both poets Muir and Wordsworth wrote about the happy feelings that they have towards nature the beautiful outdoors or what some people may say Mother Nature, some of which the feelings are the same and some that are different as they speak of the different plants. In every walk with Nature one receives far more than he seeks.† – John Muir Nature does not only show the beauty of the Earth, but it shows the beauty within us. So then, is it not easy to say that both of these authors have great beauty within them? After reading both â€Å"Calypso Borealis,† -John Muir and â€Å"I Wandered Lonely as a Cloud† -William Wordsworth, I can boldly state that with their loving choice of diction, tone, and use of syntax they clearly show that they truly admire nature and their surroundings. People say â€Å"Nature is the best medicine.† I know exactly what they mean. Sometimes, I’m fe eling down because something didn’t go right, or has popped up in my life. After a enjoying a beautiful morning, outside with the nature I’m back in my right state of mind. If you felt the emotion in this scene, the works of two authors, John Muir and William Wordsworth, would certainly catch your eye. â€Å"Calypso Borealis† by Muir and the poem â€Å"I Wandered Lonely as a Cloud† by Wordsworth are two beautiful pieces of literature written very differently, but with key similarities, one of them being nature. The powerful emotions within the unique tone and personalities of the two authors not only expressed their relationships with nature, it allowed the reader to connect with the feelings of the author both visually and mentally. When you first read these two pieces of literature, you’ll find yourself captivated wonderfully in a descriptive world. In â€Å"Calypso Borealis† Muir has a particularly vivid section in which the main character off on an excursion into a swamp surrounding the great lakes. Starting on his journey, Muir is greeted by a diversity of flora. He marvels in the plants and happily soaks up natures treasures. Muir creatively informs the reader just how much the main character truly loves nature. The same marvel and beauty is shared in the poem â€Å"I Wandered Lonely as a Cloud.† After a long climb over a high hill he finds his reward a valley shining with a huge field of daffodils. â€Å"Besides the lakes, beneath the trees, fluttering and dancing in  the breeze.† As Wordsworth explains the scene. As each scene pops out of the poem, a new addition to the painting in your mind appears each time. The painting may vary from person to person, but I believe the sam e sense of awe is present with every mind. The portions cited are just the beginning of these two works; enough to splash your mind with colors and emotions, but later parts are what truly makes them worth reading. â€Å"Calypso Borealis† turns from revelation to a desperate situation. Weary and empty, the main character prepares to spend the night in the wet swamp, in a tree nest. Just as the sun was about to set, the future very unpredictable, when â€Å"Everything seemed most dangerous and discouraging†, the story continues, â€Å"I found beautiful Calypso on the mossy bank of stream.† Overwhelmed by the purity and beauty of the Calypso, he collapses by the flower and cries. This rather quick change of pace I what kept me reading, and the fact the Calypso was so beautiful it made the main character break down in tears. Imagine finding the glorious treasure you’ve been seeking the entire time. The change of tone from depressing to overwhelmingly happy is similar to the poem â€Å"I Wandered Lonely as a Cloud.† In the last stanza, when Wordsworth is sitting on his couch, lonely and depressed, he remembers the beautiful scene overlooking the field of daffodils and is instantly uplifted with joy. Wordsworth describes it as, â€Å"In vacant or in pensive mood they flash upon that inward eye which is the bliss of solitude.† The marvelous change of tones in these two works makes them a rollercoaster of emotions. If you are very emotional person, these two pieces of literature will certainly touch you. The poem â€Å"Calypso Borealis† by John Muir and the poem â€Å"I Wandered Lonely as a Cloud† by William Wordsworth two great works centered on nature that contain vivid imagery and emotional changes of tone the pictures in your mind are the illustrations, your emotions are the story, and nature is the cover. These two works inspired by events in the 19th century are different in many areas, but not the emotional and colorful images they provoke.

Questions-600-6 Essay Example | Topics and Well Written Essays - 500 words

Questions-600-6 - Essay Example Also, both standards differ on the criteria used in derecognizing receivables in that US standard uses loss of control while the international standard combines loss of control and risk and rewards criteria’s. Recovery losses on prior impairments may be recorded by Walton under iGAAP (Barden et al, 2009). On the other hand, under US GAAP, impairment reversals are not allowed. However, the loan balance after impairment is used as the new basis for the loan. Major differences occur in the methods of valuing inventories. US GAAP allows use of LIFO (last in, First out) inventory valuation method while the international standard does not permit LIFO (Barden et al, 2009). Also, US GAAP allows the costs of spoilage and idle capacity in inventory while iGAAP does not. Lastly, iGAAP allows reversal of write downs, if any, in inventories while UA GAAP does not. 10% profit and loss test- The absolute value of the segments reportable profit loss is 10% or more of the greater of the overall reported profit of all segments reporting profits, or the absolute value of the combined reported losses of all segments reporting losses. To examine whether the reported segments are enough we will test the operating segment revenue without the intersegment sales. The threshold here is 75%. Therefore enough segments are reportable segment revenues ≠¥ 75% consolidated revenues. b) Products costs should be matched with its associated product and revenues just as it is the case of annual reporting (Barden et al, 2009). Period costs are charged to earnings when incurred among interim periods. c) Income tax in interim financial statements should be based on the effective tax rate for the entire year for ordinary earnings (Barden et al, 2009). The effective tax rate combines states and federal income tax rates such as capital gains, foreign tax rates