Effect Of Ginger On The Brain Of Diabetes Induced Diabetic...

RESEARCH ARTICLE Neuroprotective effect of ginger in the brain of streptozotocin-induced diabetic rats Gehan El-Akabawyâˆâ€", Wael El-Kholy Menoufia University, Department of Anatomy and Embryology, Faculty of Medicine, Menoufia, Egypt a r t i c l e i n f o Article history: Received 3 August 2013 Received in revised form 17 January 2014 Accepted 31 January 2014 Keywords: Ginger Diabetes Brain Histology Immunohistochemistry s u m m a r y Diabetes mellitus results in neuronal damage caused by increased intracellular glucose leading to oxidative stress. Recent evidence revealed the potential of ginger for reducing diabetes-induced oxidative stress markers. The aim of this study is to investigate, for the first time, whether the antioxidant properties of ginger has beneficial effects on the structural brain damage associated with diabetes. We investigated the observable neurodegenerative changes in the frontal cortex, dentate gyrus, and cerebellum after 4, 6, and 8 weeks of streptozotocin (STZ)-induced diabetes in rats and the effect(s) of ginger (500 mg/kg/day). Sections of frontal cortex, dentate gyrus, and cerebellum were stained with hematoxylin and eosin and examined using light microscopy. In addition, quantitative immunohistochemical assessments of the expression of inducible NO synthase (iNOS), tumor necrosis factor (TNF)-, caspase-3, glial fibrillary acidic protein (GFAP), acetylcholinesterase (AChE), and Ki67 were performed. Our results revealed a protective role ofShow MoreRelatedNatural Dyes11205 Words   |  45 PagespH gt; 11. The highest concentrations of cyanidin are found in the skin of the fruit. [edit] Effects on the human body Cyanidin, like other anthocyanidins, has putative antioxidant and radical-scavenging effects which may protect cells from oxidative damage and reduce risk of cardiovascular diseases and cancer. One theory is that dietary intake of cyanidins may inhibit development of obesity and diabetes as well as contain inflammatory mechanisms.[2] Other studies have generally shown that the glucoside

Portfolio Management Strategic Management - 1662 Words

Portfolio Strategic Management Introduction Modern organisations devise a plan prior to the beginning of the project, in order to achieve desired objectives. The collection of programs, projects, or objectives managed to achieve the desired results is known as a portfolio, and the co-ordinated management of one or more portfolios in an effort towards achieving the organization’s objectives, is known as portfolio management (Project Management Institute, 2013). Portfolio management plays a critical role in any major decisions taken by the organization with respect to prioritizing and allocating personnel, and to evaluate the effectiveness of the organizational strategies. Portfolio strategic management involves managing, monitoring, and†¦show more content†¦Morris and Pinto (2007), state that the wide range of markets that the global companies currently invest in, requires them to rely on project teams working on different portfolios to strive towards the achievement of the organizational objectives. With su ch daunting requirements to be met, organizations depend on designing and executing portfolio strategic management techniques, with an evaluation of the current challenges that the organization faces and an estimation of the expected challenges that might arise in the future. Once such an evaluation has been carried out, the organization can then come to an understanding and establish a roadmap towards achieving its objectives. Since portfolios form a part of the overall managerial initiatives, it is imperative that the portfolio strategic management is devised in such a way that it supports the organizational plans. Morris and Pinto (2007), suggest that an ineffective portfolio strategic management plan leads to executional problems in monitoring and managing changes in organizational, which would eventually jeopardise the efforts towards accomplishing desired goals. Strategy planning and strategy implementation are two critical aspects of a portfolio strategic management plan, which define and pave the way towards an uneventful completion of the project (Sanchez and Robert, 2010). As discussed earlier, whilst

Negotiation and Compliance An Article Analysis Free Essays

Dick Olver, chairman of BAE Systems, writes an empirical analysis of negotiation and ethical compliance in the article â€Å"Ethical Business Cultures†. His approach is that of an expert in both observation and experience in the analysis of negotiation and the behavioral aspects of corporate culture. Every successful enterprise requires the strong foundations of leadership and the willingness of the rest to believe in the vision of the leader and to follow him or her. We will write a custom essay sample on Negotiation and Compliance: An Article Analysis or any similar topic only for you Order Now Olver understands this firsthand and believes that implementing change in the form of an ethical working environment is key to a company’s success and employee happiness, overall. Though he asserts that there is a chain of command in every business, ethics is one area where all members of a working team must work at equally. Therefore, though demonstrating the effective use of ethics begins at the top of an organization, it can only be sustained by all employees’ involvement in it’s continuation. Olver readily outlines the processes of both the means by which employees eagerly accept the ethical vision of the business leader and the constant need for management to reinforce ethical behavior. There are no apparent flaws in his reasoning, as his expertise in the business world serves as a seemingly credible source of both advice and information. Olver initially lists three ways in which managers can negotiate compliance with their employees. A manager must be aware of what is important and communicate this to employees faithfully. He or she, also must take responsibility for ethics â€Å"embedment† and not depend or delegate this upon others. Finally, Olver suggests that questions must be asked in order to gauge the current level of diversity and willingness to accept diversity within an organization if that company wishes to acquire global contracts. Olver also lists eight standards for leaders in an ethically and globally motivated environment. To annotate this extensive information, the most key aspects of his experience and advice will follow. Leaders must consciously implement and improve benchmarking, reporting, and transparency features of company goal achievement, as this helps to keep all employees and global partners abreast of current procedures. Similarly, laws and contracts must be upheld and protected, but not at the level that interactions within the company and with outside agencies would be so secret as to arouse suspicion. The key here is that transparency is of the utmost importance in gaining trust in employees, but that not everything can be completely transparent in any organization. Olver concludes his writing with an encouragement to all business leaders to help implement an ethical environment using his expertise and experience. His conclusions are that all business leaders must be strong and determined in practicing their negotiation skills with their employees. The fear of change is common in all business settings, therefore negotiating change within an organization must be the priority of the business leader. He or she must confront the fears of change and convince others to follow that new direction of fearlessness. Having the ability to lead and to instill trust and ethics in employees yields much satisfaction and takes great skill. This not only benefits the manager in their self-esteem in their ability to positively negotiate, but it helps employees to remain happy and productive while yielding great results for the company and the bottom line. How to cite Negotiation and Compliance: An Article Analysis, Papers

Oedipus The King (876 words) Essay Example For Students

Oedipus The King (876 words) Essay Oedipus The KingSometimes humans try to avoid their inevitable destiny for their lives; thereare moments that we may think of ourselves as invincible and smarter than whatis already decided. There may also be a point when making a decision leads to agreat error in judgment. In Oedipus the King, written by Sophocles, both ofthese problems are noticed in the character, Oedipus. They are known as tragicflaws. A tragedy must have the character to have a flaw in his hamartia. Oedipus single flaw that is pointed out is hubris, excessive pride. A singleflaw can allow a man to be defeated. Oedipus the King is a tragedy. A tragedy isa play that portrays a conflict between human beings and some superior,overwhelming force. It ends sorrowfully and disastrously, and the outcome seemsinevitable. In a tragedy, the hero is upper class that is capable of suffering. He is neither good nor bad. Due to the flaws in his actions and behaviors, hewill have everything and lose it all. He is the hero and king of Thebes, butbecause of his fate, he ends up being blind in exile. Oedipus runs from his ownhomeland including his mother and father. He is trying to escape his fate. Thegods above told him that he would, in his future, kill his father and marry hismother. By moving somewhere else, he believes his parents will be safe from him. Someone told him that Polybus and Merope were not his real parents so he askedthem, but they lied telling him they were. Oedipus still has doubts so he goesto Delphi where he is told the truth, but not the identity of his real parents. He flees Corinth where his parents are in order to avoid the prophecy. Oedipusleaves Corinth and heads in the opposite direction towards Thebes. On hisjourney, a chariot tries to run him of the road. He became very angry, whichcauses him to become violent so he kills Laius and the men who are with him. Oneman escaped the wrath of Oedipus and fled back to Thebes. Although he does notknow Laius was his father, he is one step closer to fulfilling the prophecy. Oedipus is on the path close to the town of Thebes where this is a Sphinx whokills people who cannot answer her riddle. Oedipus succeeds in solving theriddle, causing the Sphinx to destroy herself. He is received with enthusiasm bythe Thebans that just lost their king. The Thebans make him king and he marriesJocasta who was married to the late Laius. He is ignorant in knowing that notonly has he killed his father, but also now, he has married his mother. Oedipussinks low because of his tragic flaws, his actions, and his inability to dancearound ones fate. There is a plague in the land, so Oedipus wants it to goaway, so he sends Creon to Delphi to find out what to do. Creon is Jocastassister and his brother-in-law. Apollo shot an arrow, which caused the plaguebecause Laius death went unsolved. Apollo wants the killer(s) paid back forthe murder. Oedipus wants to find the murderer, so he says that whoever killedLaius will be exiled or killed. Someone tells Oedipus to send for blind Tire siaswho knows everything. Tiresias does not want to tell Oedipus the truth, butOedipus keeps harassing Tiresias even threatens him with torture. Finally, hetells Oedipus the truth but Oedipus does not want to believe the truth. Oedipusshows an error in judgment when he disregards Tiresias warning. He is toohardheaded to listen to what Tiresias has to say to him. In doing this, hecreates his own downfall. He disregards all the information given to him becausehe thinks that he can control his destiny. A servant announces to the king andhis people that Jocasta was dead. She hung herself in her bedroom when shefigured out that her husband was really her son. Her four children were by herfirst born who she thought was dead. Oedipus sees his mother/wifes body hepulls to pins out of her dress and gouges his eyes out with them. He does thisseveral times, causing blood to drip down his face and on his beard. He couldnot bear to see the damage that his life had caused. Oedipus keeps his word ofpunishing the murderer of Laius. He is sent in exile to Cithaeron where as ababy he was to have been left. He does not know if he will die there are notbecause he realizes now that the gods are in control of his destiny. Apollotakes away the plague, since the murder of Laius was solved and punishment hadbeen served. Oedipus was on top of the world and he literally lost everyone andeverything that he had loved. He tried to avoid his fate but it was meant to be,so it happened. It does not make sense why his fate must be so terrible, but itcould have to do with his single flaw. Oedipus never did anything that bad todeserve such a horrible life. At least he was man enough to realize that it wasnot only Apollos fault, but his too. He lost some of his hubris throughoutthis horrible event. This all took place in one day at the palace in Thebes. .u5adf2cae286bcaac0f10804a52f34510 , .u5adf2cae286bcaac0f10804a52f34510 .postImageUrl , .u5adf2cae286bcaac0f10804a52f34510 .centered-text-area { min-height: 80px; position: relative; } .u5adf2cae286bcaac0f10804a52f34510 , .u5adf2cae286bcaac0f10804a52f34510:hover , .u5adf2cae286bcaac0f10804a52f34510:visited , .u5adf2cae286bcaac0f10804a52f34510:active { border:0!important; } .u5adf2cae286bcaac0f10804a52f34510 .clearfix:after { content: ""; display: table; clear: both; } .u5adf2cae286bcaac0f10804a52f34510 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u5adf2cae286bcaac0f10804a52f34510:active , .u5adf2cae286bcaac0f10804a52f34510:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u5adf2cae286bcaac0f10804a52f34510 .centered-text-area { width: 100%; position: relative ; } .u5adf2cae286bcaac0f10804a52f34510 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u5adf2cae286bcaac0f10804a52f34510 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u5adf2cae286bcaac0f10804a52f34510 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u5adf2cae286bcaac0f10804a52f34510:hover .ctaButton { background-color: #34495E!important; } .u5adf2cae286bcaac0f10804a52f34510 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u5adf2cae286bcaac0f10804a52f34510 .u5adf2cae286bcaac0f10804a52f34510-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u5adf2cae286bcaac0f10804a52f34510:after { content: ""; display: block; clear: both; } READ: Evolution Charles Darwin EssayEveryone has a downfall, some just have farther to fall than others do.

Mine Essay Example

Mine Essay The statements of Accounting Standards (SAS) are issued by the Nigerian Accounting Standards Board (NASB) for use by all those interested in published financial statements either as preparers or users. The NASB is a thirteen member body comprising the following organisations and establishments:  ¦ Central Bank of Nigeria (CBN)  ¦ Corporate Affairs Commission (CAC)  ¦ Federal Board of Inland Revenue (FBIR)  ¦ Federal Ministry of Finance (FMF)  ¦ Federal Ministry of Commerce and Tourism (FMCT)  ¦ Nigerian Accounting Teachers’ Association (NATA) Nigerian Association of Chambers of Commerce, Industry, Mines and Agriculture (NACCIMA)  ¦ Nigerian Deposit Insurance Corporation (NDIC)  ¦ Nigerian Stock Exchange (NSE)  ¦ Securities and Exchange Commission (SEC)  ¦ The Chartered Institute of Bankers of Nigeria (CIBN)  ¦ The Institute of Chartered Accountants of Nigeria (ICAN)  ¦ The Office of the Auditor General for the Federation. Standards Issuing Procedure Pri or to the issuing of any standard, a great deal of preparatory work is required which would culminate in the publication of an exposure draft. Copies of the exposure draft are sent to members and those with a special interest in the topic. After full and proper consideration and consultation, if it is seen to be desirable, an accounting standard on the topic may then be issued. In Nigeria, the SAS has precedence over other foreign standards including International Accounting Standards (IAS). Each SAS however indicates the level of compliance with the relevant IAS. SAS 1 – DISCLOSURE OF ACCOUNTING POLICIES (Issued Nov 1984) The purpose of this statement is to assist any reader in the understanding and the nterpretation of financial statements and the information disclosed therein. Definitions Accounting method – is the medium through which accounting concepts are applied to financial transactions and to the preparation of financial statements. Accounting Basis – the totality of methods adopted by an enterprise for applying fundamental accounting concepts to its financial transactions. There are two disti nctive accounting bases: i) Accrual basis; and ii) Cash basis. Accounting Policies – accounting policies are those bases, rules, principles, conventions and procedures adopted in preparing and presenting financial statements. We will write a custom essay sample on Mine specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Mine specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Mine specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Accounting concepts identified by the standard are: Entity, going concern, periodicity, realisation, matching, consistency, and historical cost. Accounting principles are employed in applying accounting concepts are: substance over form, objectivity, fairness, materiality, and prudence. SAS 2 – INFORMATION TO BE DISCLOSED IN FINANCIAL STATEMENTS (Issued Nov 1984) This standard requires that financial statements should provide quantitative and qualitative information to aid users in making informed economic decisions. Terms and meanings Accounting information – refers to the data that are found in financial statements. Accounting Period – refers to the time span, usually one year, covered by financial statements Financial Statement – consists of balance sheet, profit and loss account or income statement, notes on the account, cash flow statement, value added statement and historical financial summary. Long term – relates to a period in excess of 12 months. General Disclosures: The financial statements of an enterprise should state: ) The name of the enterprise b) The period of time covered c) A brief description of its activities d) Its legal form and e) Its relationship with its significant local and overseas suppliers including the immediate and ultimate parent, associated or affiliated company. SAS 3 ACCOUNTING FOR PROPERTY, PLANT AND EQUIPMENT (Issued Nov 1984) This statement deals with accounting for property, plant and equipment under the historical cost concept a nd the revaluation of specific items of property, plant and equipment. Definitions Property, Plant and Equipment – these are tangible assets that: a) have been acquired or constructed and held for use in the production or supply of goods and services and may include those held for maintenance or repair of such assets; and b) are not intended for sale in the ordinary course of business. Fair Value – is the amount for which an asset could be exchanged between a knowledgeable willing buyer and a knowledgeable willing seller in an arm’s length transaction. Net Book Value is the amount (historical cost or valuation) at which an asset is carried in the books less related accumulated depreciation. Useful Life – of an asset is the shorter of a) The predetermined physical life and b) The economic life during which it could be profitably employed in the operations of the enterprise. Recoverable Amount is that part of the NBV of an item of property, plant and equipment that the enterprise can recover in the future through depreciation of the item including its net realisable value on disposal. SAS 4 – ON STOCKS (Issued March 1996) This statement deals with the valuation and preparation of items of stocks including livestock and agricultural produce. Stocks include those finished goods and livestock awaiting sale, work-in-progress, raw materials and supplies to be consumed in the production of goods or the rendering of services. Livestock Two major problems are associated with the valuation of livestock, namely a) determining the actual number and their existence especially animals that graze; and b) identifying the various stages of their development The following three approaches to valuation of livestock are allowed by the standard: a. Cost approach b. Net realisable value . Appraisal value Systems of stock taking – two systems of stock taking generally in use are (i) Perpetual, and (ii) Periodic Valuation of stocks – generally, stocks should be valued at the lower of cost or net realisable value. The following methods are recommended by the standard: (a) First in, First out (b) Average cost, where it consistently approximates historical cost (c) Specific identification (d) Standard cost with the adjustment for c ost variances, and (e) The adjusted selling price method (Retail Inventory Method) The following stock valuation methods are not allowed: (a) latest Purchase Price (b) Last in, First out, and (c) Base stock. SAS 5 – ON CONSTRUCTION CONTRACTS (Issued August 1996) The main issues involved in accounting for construction contracts are the timing, measurement and recognition of revenue and the asset created during construction. Construction contract refers to the execution of building and civil engineering projects, mechanical and electrical engineering installations and other fabrications normally evidenced by an agreement between two or more parties. In practice, two methods are generally used for accounting for construction contracts, namely: a) the completed contracts method, and b) the percentage-of-completion method Several types of contracts exist including: (i) fixed sum (lump sum) contract (ii) Cost-plus a fixed rate contract (iii) Re-measure contract (iv) Variable-Price contract SAS 6 ON EXTRAORDINARY ITEMS AND PRIOR YEAR ADJUSTMENTS (Issued August 1986) The primary objectives of this statement are: a) to examine the issues involved in the determination of operating income in any given accounting period, and ) to prescribe the accounting treatment of extra ordinary and unusual items and prior year adjustments as well as their appropriate disclosure in financial statements. Definition: Exceptional Items – are those that though normal to the activity of an enterprise are abnormal as a result of their infrequency of occurrence and size e. g. abnormally high bad debts. Extraordinary items – are those that occur outside the ordinary activities of an enterprise and are not expected to recur frequently. Prior year adjustments – are items of revenue and expenses that were recorded this year but would have been recorded in a prior year or years if all the facts had been known at that time. These do not include adjustments for differences between actual and accounting estimates. Ordinary activities – of an enterprise are normal product lines or day-to-day activities. There are two types of reporting concepts namely, †¢ Current-Operating-Performance concepts, and †¢ All-Inclusive concepts A reporting entity should adopt the All-Inclusive Concept of reporting. SAS 7 – ON FOREIGN CURRENCY CONVERSIONS AND TRANSLATIONS (Issued June 1988) The primary objectives of this statement are to provide uniform accounting treatment for: a) Foreign exchange transactions and b) The translation by a Nigerian enterprise of the financial statements of its foreign branches, subsidiaries, associates, or joint ventures based in a country other than Nigeria. Definitions Foreign Currency – is any currency other than the domestic currency, the Naira. Conversion – is the process of expressing a foreign currency amount in naira by the use of an appropriate rate of exchange. Translation – is the restating of accounting balances of foreign operations at their equivalents in naira. Exchange Rate – is the rate at which the currency of a country is exchanged for the currency of another country. Some exchange rates used in practice are: i) Official Exchange ii) Spot rate iii) Closing rate of exchange iv) Forward rate Translation of the accounts of foreign operations Three main methods of translating foreign account balances are: (i) closing rate method, (ii) temporal method, and (iii) Monetary, Non-monetary method SAS 8 – ON ACCOUNTING FOR EMPLOYEES’ RETIREMENT BENEFITS (issued June 1990) The primary objectives of this statement are to narrow the differences in the methods or manner used in a) measuring the amount of retirement obligations under retirement benefit plans, b) allocating the cost of the plan and recognising resulting gains or losses to the accounting periods, and c) disclosing as accurately as possible, the plan and the effects of the plan implementation on the reporting enterprise. Retirement benefits can be determined in either of two ways, namely;  ¦ as a function of years of service and earnings as a function of accumulated contributions Retirement costs are determined using Actuarial cost methods namely: i) accrued benefit cost method, ii) projected benefit cost method Actuarial gains or losses are recognised in practice in either of 3 ways viz: i) immediate recognition ii) spreading iii) averaging SAS 9 ACCOUNTING FOR DEPRECIATION (Issued Aug 1989) This stat ement provides a guide for uniform and acceptable methods of determining and reporting depreciation on items of property, plant and equipment whether stated at historical cost or revalued amounts. Depreciation – represents an estimate of the portion of the historical cost or revalued amount of a fixed asset chargeable to operations during an accounting period. Methods for Calculating Depreciation Methods based on passage of time include: (a) straight line (b) decreasing charge (i) sum-of-the-year-digit (ii) Reducing balance (c) annuity and sinking fund Methods based on the level of usage or output are a) service hour, and b) productive output SAS 10 – ACCOUNTING BY BANKS AND NONBANK FINANCIAL INSTITUTIONS (PART 1) (Issued October 1990) This statement focuses on three main areas of concern relating to accounting practices followed by banks, namely; †¢ Income recognition †¢ Loss recognition, and †¢ Balance sheet classification Income Statement – Each principal revenue item should be stated separately in a bank’s financial statements to enable the user assess the contribution of that particular source of revenue. Balance Sheet – a bank should group its assets and liabilities in the balance sheet according to their nature and list them in order of their liquidity and maturity. SAS 11 – ON LEASES (Issued March 1991) The primary objectives of this statement are: a) to ensure that published financial statements contain sufficient information about lease transactions to make it possible for users of such statements to determine the effects of lease commitments on the present and future operations of the reporting enterprises. (b) To ensure uniform disclosure of terms and classes o f leases in financial statements. A lease is a contractual agreement between an owner (the lessor) and another party (the lessee) which conveys to the lessee the right to use the leased asset for an agreed period of time in return for a consideration, usually periodic payment called rents. Classification of Leases ) Operating lease ii) Finance or capital lease Other variants of finance or capital leases are: a) Leveraged lease b) Sales-tyoe lease c) Direct finance lease SAS 12 – ON ACCOUNTING FOR DEFERRED TAXES (Superseded by SAS 19 – Accounting for Taxes) SAS 13 – ON ACCOUNTING FOR INVESTMENTS (Issued Nov 1992) The statement focuses on three main forms of investments, namely (a) Short-term investment (b) Long-term investments, and (c) Investment properties Investments are assets acquired by an enterprise for purposes of capital appreciation or income generation without any activities in the form of production, trade, or provision of services. Valuation Short-term investments should be valued at the lower of cost and market value. Long-term investments should be carried at cost or at a revalued amount Investment properties should be carried in the balance sheet at their market value and revalued periodically an a systematic basis at least once in every three years SAS 14 – ACCOUNTING IN THE PETROLEUM INDUSTRY: UPSTREAM ACTIVITIES (Issued Dec 1993) This statement deals with accounting and reporting for upstream activities. It does not cover the downstream activities. Upstream activities involve the acquisition of mineral interest in properties, exploration (including prospecting) development, and production of crude oil and gas. Oil and gas producing activities involve costs which may be classified as: (a) mineral right acquisition costs (b) exploration and drilling costs (c) development costs (d) production costs (e) support equipment and facilities costs, and (f) general costs Oil and Gas Accounting Methods Two basic accounting methods in common use are the Full cost and the Successful Efforts methods. A third method known as Reserve Recognition Accounting (RRA) allows an enterprise to recognise the value of proved oil and gas reserves as assets and changes in such reserve values as earnings in the Financial Statements. This method is however not in common use and is not recommended. SAS 15 – ON ACCOUNTING BY BANKS AND NONBANK FINANCIAL INSTITUTIONS (PART II) (Issued Dec 1996) This statement seeks to provide a guide for accounting policies and accounting methods that are to be followed by non bank financial institutions as: Finance Houses/Companies  ¦ Bureaux De Change  ¦ Mortgage Institutions  ¦ Discount Houses  ¦ Stock Brokerage Firms ; and  ¦ Other Capital Market Operators SAS 16 – ACCOUNTING FOR INSURANCE BUSINESS (Issued Dec 1997) This statement establishes financial accounting and reporting standards for the financial statements of nonlife and life assurance undertakings. The business of insurance can be broadly divided into two categories: (a) General Insurance Business (non life) (b) Life Assurance Business (long term business) Basis of accounting for Insurance transaction include:  ¦ Annual Accounting  ¦ Deferred Annual accounting, and  ¦ Fund accounting General insurers are required to adopt the annual basis of accounting. Where it is not possible to determine underwriting results with reasonable certainty until the following accounting period, the deferred annual basis should be adopted. Life assurance business should be accounted for on the fund accounting basis. Balance sheet – both general insurers and life assurers should arrange their balance sheet items in order of liquidity. SAS 17 – ACCOUNTING IN THE PETROLEUM INDUSTRY: DOWNSTREAM ACTIVITIES (issued Dec 1997) This statement provides guide on accounting practices and reporting formats to be followed by companies operating in the downstream sector of the Nigerian Petroleum Industry. Downstream activities involve transporting, refining and marketing of oil, gas and derivatives. Such companies include those engaged in:  ¦ Refining and petrochemicals  ¦ Marketing and distribution; and  ¦ Liquefied Natural Gas SAS 18 – ON STATEMENT OF CASH FLOWS (Issued Dec 1997) This standard requires that a statement of cash flows should be part of the financial statements prepared by an organisation. It replaces the statement of source and application of funds required by SAS 2. Definitions Cash – comprises cash in hand and demand deposits, denominated in Naira and foreign currencies. Cash Equivalents – are short term, highly liquid investments that are readily convertible to known amount of cash and which are subject to an insignificant risk of changes in value. Generally, they are within three months of maturity. Cash flows – are inflows and outflows of cash equivalents There are two methods of preparing a statement of cash flows: 1) Direct method; and 2) Indirect method Classification of cash flows The standard requires that cash flow items be classified under the following headings:  ¦ Operating activities  ¦ Investing activities; and  ¦ Financing activities. Interest paid, dividend paid and other distributions to owners should be classified as cash flows from financing activities while interest received and dividend received should be classified as cash flows from investing activities except where the investor-company has significant control over he investee company and holds at least 20% of the equity. In such cases, dividends received should be classified as cash flows from operating activities. SAS 19 Accounting for Taxes (Issued December 2000) This Statement replaces the Statement of Accounting Standard No. 12. SAS 19 – Accounting for Taxes covers taxes on business organisations including Companies Income Tax, Petroleum Profit Ta x, Capital Gains Tax, Value Added Tax and Education Tax. The Statement does not cover Customs and Excise Duties and Royalties. Key Definitions Deferred Tax is the tax (liability or asset) attributable to timing differences. Input Tax (VAT) is the tax paid on goods and services purchased. Output Tax (VAT) is the tax collected by a taxable person from other parties for goods and services supplied. Permanent Differences are differences between taxable and accounting income, for a period, that are not expected to reverse in subsequent periods. Tax Expense/Tax Income is the total of current and deferred taxes charged against or credited to the income of the accounting period. Temporary Differences are the differences between the amount an asset or a liability is carried in the balance sheet and its tax base. Timing Differences are differences between the accounting income and taxable income which arise because the periods in which some items of revenue and expense are included in accounting income differ from the periods in which they are included in taxable income. Such differences originate in one period and are expected to reverse in one or other subsequent periods. Bases of providing for deferred taxes nil provision basis; partial provision basis; and full provision basis. Methods of computing Deferred tax deferral method (FIFO or Average) liability method Presentation in financial statements There are two major methods of presenting tax effects of timing differences in the financial statements: net-of-tax method (prohibited) separate line item method (permitted) Investment income should be accounted for at gross amounts and the tax withheld at source should be deducted from the tax payable. Deferred taxes should be computed using the liability method Only the timing differences that are expected to reverse during the period allowed by the tax law should be considered in computing deferred taxes for treatment either as an asset or as a charge to the deferred tax account. Full provision should be made for deferred taxes. Deferred taxes relating to ordinary activities should be shown as part of the tax on profit or loss resulting from ordinary activities. Deferred taxes relating to extraordinary items should be shown as part of the tax on extraordinary items. Capital gains tax should be included in the tax expense for the period. Where capital gains tax relates to a disposal treated as an extraordinary item, it should be stated as a deduction from the item. Where non-recoverable VAT in respect of an expense item should be expensed. Where a non-recoverable VAT is paid in respect of an item of fixed asset, the VAT should be capitalised as part of the cost of the fixed asset. The net amount owing to or due from the tax authority should form part of debtors or creditors. Where recoverable VAT remains consistently outstanding for three years, it should be fully provided for. Output VAT should be excluded from the turnover shown in the profit and loss account. Disclosure Requirements The following components of tax expense (income) should be disclosed by way of notes: Company income tax; Petroleum profit tax; Capital gains tax; Education tax; and Deferred tax. Taxes on extraordinary items and prior year adjustments Deferred tax balance should be presented in the balance sheet separately in the case of liability, between long term and current liabilities and in case of assets, between fixed and current assets. Movements in tax accounts should be shown as follows: Current Taxes balance at the beginning of the peri od; tax charge or credit for the period; payments made during the period; tax credits received during the period; and balance at the end of the period. Deferred taxes balance at the beginning of the period; current year provision (reversal); and balance at the end of the period. TUTORIAL NOTE ON DEFERRED TAXATION – SAS 19 IAS 12 (Revised) Background The amount of tax payable in any particular period does not necessarily bear a direct relationship to the amount of profit or loss shown on the income statement. This is because the tax laws provide for the computation of the taxable income for a period based on rules different from the generally accepted accounting principles followed while preparing the income statement. In order to account for the tax effects of all transactions occurring within a period, a deferred tax asset or liability (as appropriate) is usually recognise. This is in line with the matching concept. Key Terms Deferred Tax Liabilities are the taxes payable in future accounting periods attributable to timing differences. Permanent Differences are differences between taxable and accounting income, for a period, that are not expected to reverse in subsequent periods. Tax Expense/Tax Income is the total of current and deferred taxes charged against or credited to the income of the accounting period. Temporary Differences are the differences between the amount an asset or a liability is carried in the balance sheet and its tax base. Temporary differences may be either taxable differences or deductible differences. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes. Timing Differences are differences between the accounting income and taxable income which arise because the periods in which some items of revenue and expense are included in accounting income differ from the periods in which they are included in taxable income. Such differences originate in one period and are expected to reverse in one or other subsequent periods. While all timing differences are temporary differences, not all temporary differences are timing differences. Bases of Providing for Deferred Taxes The objective of providing for deferred taxes is to ensure that the tax expense reported in an income statement of a particular period reflects the tax effects of transactions included in the accounting profit/loss of the period. Permanent differences are not taken into consideration as they do not affect other periods. In providing for deferred taxes, three major bases are commonly in use. These are: nil provision basis; partial provision basis; and full provision basis. Under the nil provision basis, the tax effects of timing differences are ignored completely. Only the tax payable in respect of the accounting period is charged to income in that period and no provision is made for deferred taxes. Proponents of this basis hold the view that since tax liability arises only on taxable income and not on accounting income, there is no need to provide for deferred taxes. However, this practice is not recommended because it could understate or overstate the tax expense for the period. Under the partial provision basis, the tax effects of some timing differences are excluded from the computation of deferred taxes when there is reasonable evidence that those timing differences will not reverse for some considerable number of years. Supporters of this basis argue that deferred tax has to be provided for only where there is a high probability that the tax will become payable as a result of the reversal of timing differences. Opponents of this basis argue that the current deferred taxes will reverse. It may only be replaced by other originating differences in future. This practice is also not recommended because the amount of the provision is subjective. The full provision basis takes into account all the timing differences. Proponents of this basis submit that financial statements of a particular period are expected to recognise the tax effects of all the transactions occurring in that period. Opponents of this basis argue that there is the problem as to whether, and why, distant and contingent possibilities of paying greater tax in the future should be recognised now as liabilities in the account. This practice is prudent and acceptable internationally and is the basis required by SAS 19. Methods of Computation The tax effect of a timing difference is computed as the difference between the tax computed after taking into account the transaction(s) giving rise to the timing difference and the tax computed without including such transaction(s). There are two methods of computing deferred taxes: deferral method liability method Deferral Method Under this method, deferred taxes are determine on the basis of the prevailing tax rates when the timing differences originate. No adjustments are made later to recognise subsequent changes in tax rates. Reversals of the tax effects of timing differences are accounted for using the tax rates current at the time the differences arose. In practice, the rates used may be either an average rate to date, or a rate determined through the first-in-first-first-out approach. A basic argument against the deferral method is that the balance of deferred taxes may not represent the actual amount of additional taxes payable or recoverable in the periods that timing differences reverse. Liability method Under this method, the amount of deferred tax is computed using the tax rate expected to be in force during the period in which the timing differences reverse. Usually, the current tax rate is used as a reasonable estimate of the future tax rates, unless changes in tax rates are known in advance. As a result, the deferred tax provision represents the best estimate of the amount which would be payable or recoverable if the relevant timing differences reverse. Thus, the difference between income tax expense and income tax payable for the period is directly adjusted on the deferred tax balance. When accounting for timing differences results in a debit balance, and there is reasonable expectation of its recovery, it is usually carried forward as an asset. Presentation in Financial Statements There are two major methods of presenting tax effects of timing differences in the financial statements: net-of-tax method separate line item method Net-of-Tax-Method Under this method, the tax effects of timing differences (determined by either the deferral or liability method) are not reported separately; instead, they are reported as adjustments to the carrying amounts of specific assets or liabilities and the related revenues or expenses. Although this method recognises that the values of assets and liabilities are affected by tax considerations, it fails to distinguish between transactions and their tax effects and thus it is not recommended. Separate Line Item Method Under this method, the tax effects in the financial statements are shown separately from the items or transactions to which they relate. The main advantage of this method is that it distinguishes between an item and its tax effects. Disclosure Requirements The major components of tax expense or income shall be disclosed separately  ¦ the amount of deferred tax expense (income) relating to the origination and reversal of temporary differences  ¦ the amount of a deferred tax asset and the nature of the evidence supporting its recognition  ¦ an explanation of changes in the applicable tax rate(s) compared to the previous accounting period  ¦ an explanation of the relationship between tax expense (income) and accounting profit (i. e. econciliation o f effective to statutory tax rate)  ¦ the aggregate current and deferred tax relating to items that are charged or credited to equity  ¦ the amount of deferred tax expense (income) relating to changes in tax rates or the imposition of new taxes DEFERRED TAXES – Points to Note  ¦ Deferred taxes should be computed using the liability method  ¦ Only the timing differences that are expected to reverse during the period allowed by the tax law should be considered in computing deferred taxes for treatment either as an asset or as a charge to the deferred tax account.  ¦ Full provision should be made for deferred taxes (Full basis). Deferred taxes relating to ordinary activities should be shown as part of the tax on profit or loss resulting from ordinary activities.  ¦ Deferred taxes relating to extraordinary items should be shown as part of the tax on extraordinary items.  ¦ Deferred taxes, other than those relating to extraordinary items or prior year adjustments, sh ould be shown separately from the items or transaction to which they relate.  ¦ Deferred tax balance should be presented in the balance sheet separately in the case of liability, between long term and current liabilities and in case of assets, between fixed and current assets. The tax effect relating to the increase in the carrying value of a revalued asset should be determined and charged or credited directly to equity. SAS 20: Abridged Financial Statements (Issued Dec 2001) The primary objectives of this Statement are to: specify the minimum contents of Abridged Financial Statements; standardise formats for presentation of Abridged Financial Statements; and improve comparability and usefulness of Abridged Financial Statements. Abridged Financial Statements should carry a declaration that: a) they are abridged financial statements; ) the financial statements and the specific disclosures included in them have been derived from the full financial statements of the company; c) the abridged financial statements cannot be expected to provide as full an understanding of the financial performance, financial position and financing and investing activities of the organisation as the full financial statements; and d) copies of the full financial statements can b e obtained from the Registrars of the company. A company whose financial statements for a period are qualified by its auditors should not publish Abridged Financial Statements for that period. Abridged Financial Statements must include the following as in the full financial statements: a) accounting policies; b) profit and loss account for the financial year; c) balance sheet as at the end of the financial year; d) statement of cash flows for the financial year; e) notes in relation to exceptional and extraordinary items; f) five-year financial summary; and g) any other information necessary to ensure that the abridged financial statements are consistent with the full accounts and reports for the year. Other information to be included in an abridged financial statements are: a) Notice of Annual General Meeting; b) Names of Directors during the year and their shareholdings; c) Report of the Audit committee which should confirm that the auditors report is unqualified; d) Financial highlights (Result at a glance); and e) Dividends paid or proposed and dates of payment. Disclosure  ¦ Material events occurring after the balance sheet date; and  ¦ Where there is a change in accounting policy or estimates  ¦ Informatio

Essay on Bayard Rustin

Essay on Bayard Rustin Essay on Bayard Rustin Essay on Bayard RustinBayard Rustin played an important role in the establishment of American Civil Rights traditions. Bayard Rustin was an outstanding leader in American social movements for civil rights and gay rights. He was focused on practicing non-violence, promoting the ideas of Martin Luther King. According to researchers, â€Å"Rustin helped to lead the Fellowship of Reconciliation and was an advisor to King and also the person who taught King the techniques of Gandhian nonviolent direct action† (West 146). In fact, Bayard Rustin anticipated and participated in what Martin King ultimately accomplished. He was a mentor to Martin Luther King. As Rustin was a gay man, his activity was aimed at social justice struggle and protection of gay rights. He served several years in prison, travelled a lot and studied Indian philosophy. Rustin protested against racial segregation.I think Rustin should be seen in the traditions that carry forward under what might be termed â€Å"t he Age of King† (1955 1968). Rustin’s organizational talent helped King in his political activity. In the documentary Brother Outsider (2003), Rustin’s work was demonstrated to the public from different perspectives. Actually, he experienced discrimination in American society because of his sexual orientation.   As a result, his political activity was not recognized by the public. Rustin encouraged black people and minorities to keep moving ahead, protecting fundamental American values to struggle against discrimination. Rustin highlighted the impact of the so-called mental conflict that existed in minds of white people. The documentary Brother Outsider helped the public to assess the crucial role of Rustin in the political struggle of the 20-th century. Rustin’s charismatic personality contributed to the growth of civil rights movement, although his protests were not always successful.

Quantitive Article Anaylsis Assignment Example | Topics and Well Written Essays - 500 words

Quantitive Article Anaylsis - Assignment Example The study aimed at finding out the effects of artefacts for teams that are working on innovation tasks. In this regard, the study focused on the creativity and collaboration applied in the development of innovative business models. To make the research more comprehensive, the following research questions were employed; The study ought to propose a model that would explain the impacts of artefacts on team processes in the creation of business model ideas. It further posits that the artefacts have positive impacts on team creativity and collaboration. To expound the above stated aspects, the study formulated the following hypotheses: Thirty managers from Switzerland acted as subjects in the study. They worked in groups of five individuals ((Eppler, Hofmann & Bresciani, 2011). All the groups were required to create an innovative model for the newspaper industry. The subjects had the same instruction and were assigned randomly to the managers. The subjects were given questionnaires to collect data from a given population, and write down their perceptions on collaboration and creativity within their team. The experiment had three conditions. The first one was a control condition in which subjects utilised PowerPoint slide to gather ideas. The second one was a treatment condition, which constituted of office supply objects that acted as stimuli. The third one was a treatment condition that had a business model template, which is essential in mapping the software environment (Frischer & Pigneur, 2012). The dependent variable of collaboration wa measured by telling the subjects to assess their perceived team collabora tion, through filling a questionnaire. Creativity was measured through the use of self – developed scale so as to evaluate perception of participants based on innovative research. The study analysed the data by comparing means of various groups. In addition, the study conducted an ‘analysis of variance (ANOVA)’ so as

Questions and Answers Essay Example | Topics and Well Written Essays - 500 words - 3

Questions and Answers - Essay Example The advent of lift-the-flap books has created a new generation of stories told in a format that integrates the awe inspired by imagination that can only be best achieved through ingenious writing and the visual stimulation that is brought by tangible images before a child’s very eyes. This type of children’s books more than qualifies as a run-of-the-mill bedtime story. It is meant to capture the attention of the reader through active role play. Smith provides for a great analogy that she has associated with lift-the-flap books as inspired by Jane Austen. The feeling of the reader that she attributed to the scene with Catherine instigates awkwardness that is simultaneous with a deep sense of desire to peek through (2001, p.225). Children are necessarily curious beings who have the propensity to want to know what’s next or who is it or what is that. It is by nature that anyone during their childhood had the desire to satisfy their curiosity in almost all circumstances. Lift-the-flap books have capitalized on this fundamental aspect that characterizes their core readers. Instead of the mere act of reading words juxtaposed with pictures, flap books build up on the notion of the unknown and the idea of something foreign albeit exciting inside that rouses the senses. This is arguably the same feeling that any child, or adult for that matter, would have over a present during Christmas day. There is an interactive sense of involvement between the book and the reader where, being more than a passive part of the activity, one gets to decide when and how he will enjoy himself in the process. There is an invitation that motivates the inquisitive mind of the young reader to explore and determine on his own terms. This reminds of the famous psychological marshmallow experiment where children would be promised to be given a reward if they will not eat the marshmallow for a

Project part Essay Example | Topics and Well Written Essays - 250 words

Project part - Essay Example These stores are spread in countries like US, Canada, China and Puerto Rico. In the year 2007, the company was able announce and expand its operation up to 40 percent that prospected an increase in stores to a tune of 1800 globally on top of the already existing 1400 stores that operate in US. This great company traces its roots back in 1966 in the state of Minnesota a place called St. Paul where it was called Sound Music Store. (Pinkerton 12) The company waded through the murky waters of business, beating competition until the year 1983 when it rebranded to Best Buy with its first store opening in Burnsville in Minnesota. The company managed to feature in the Forbes magazine in the year 1993 where it was ranked as the second largest consumer shop that retails in electronics thus making it number 373 out of top 500 companies in the US. In the year 1999 the company partnered with Microsoft that enabled it to open a sourcing point and a store in Shanghai, China in the year 2003 and 2007 respectively. The company is now completing its expansion process of putting up stores in countries like Turkey and Mexico as a process of continuing with its global expansion. The company is glorified by becoming the first one ever in the year 1997 in the history of US that pioneered the sale of DVD hardware and software, again it also managed to be the first company that helped in the digital migration from analogue ten years later. The la st fortune came when the company was named company of the year in the Forbes magazine in the year 2004. (Pinkerton,

The Social Class Structures Sociology Essay

The Social Class Structures Sociology Essay The Sumerian civilization was one of the earliest in Mesopotamia. The Sumerians existed around 3500-1750 B.C. The Sumerian civilization was not discovered until the 19th century. The following manuscript will cover three key topics the Sumerian Creation Story, the compared social class system to the contemporary United States, and how the hierarchical structure set forth by the Sumerian Empire compares with our current criminal justice system. Lastly, the educational material will show the similarities and differences between the ancient Sumerian Empire and todays contemporary United States. This research will help individuals understand early civilizations and how they compare to todays society. The information discovered will also show how early civilizations built their societies. The Social Class Structures and Criminal Justice Systems of Sumerian and the United States Sumer was a collection of city states around the Lower Tigris and Euphrates rivers in what is now southern Iraq. It was a collection of farming villages. Each of these cities had individual rulers; although the leader of the dominant city could have been considered the king of the region. The Sumerians formed the earliest written language. Their religious beliefs also are found to have some similarities with the Bible, especially the book of Genesis. This essay will compare and contrast the Sumerian Empire and the United States. To compare and contrast the two the Sumerian Creation, social classes, and criminal justice system will be assessed. First, I will evaluate the story of the Sumerian Creation. Next, I will compare the different social classes between the Sumerian civilization and the United States. Lastly, I will discuss the hierarchical structure set forth by the Sumerian Empire compared to our current criminal justice system. Literature Review This literature review focuses on literature regarding Sumer and the Sumerian Creation Story, particularly focusing on the Sumerian social class hierarchy. Additionally, this literature review examines the contemporary social structure in the United States and the current criminal justice system. Discussion Sumerian Creation Story The Sumerians Creation Story begins with the earth and the heavens being created in the sea. The Sumerian myths have been pieced together due to the age of the remains found. After the earth and the heavens were created the gods created cities and each city had its own god. The male god, An, and the female god, Ki, gave birth to Enlil, the chief god of the pantheon. Enlil impregnated Ninlil, the goddess of wind, which created the moon. When the moon was created then it was time to create humans. The Sumerian gods created some humans out of silt or clay. From the evaluation of the Sumerians Creation Story similarities to the Bible can be found. As in Genesis, the Sumerians world is formed the heavens and earth are separated from one another by a solid dome. The second chapter of Genesis introduces the paradise Eden, a place which is similar to the Sumerian Dilmun. (Gen. 2:9-10) In the second version of the creation of man The Lord God formed man out of the clay of the ground and blew into his nostrils the breath of life, and so man became a living being. The Sumerian gods used a similar method in creating man (Kramer Maier p. 33). Sumerian and United States: Social Class The Sumerian social class is split into three social groups. These social groups consist of upper class, in-between class or middle class, and lowest class. At the top of the Sumerian upper class is the king and priests. The upper class also included landowners, government officials, and merchants. Something that stood out in the Sumerian social class was that women had more rights in early Sumer than in later Mesopotamia. Upper class women were priestesses. The Sumerian women were landowners, merchants, artisans, and most raised children. Slaves made up the lowest class along with prisoners, orphans, poor children, and debtors. The Sumerians used slaves as cheap labor. Sumerians allowed slaves the right to do business, borrow money, and buy freedom. In the United States the economists and sociologists have not devised exact guidelines for the social classes. Instead there are two set classes including the three-class model that consist of the rich, middle class, and the poor. In the three-class model the rich of course have the wealth, middle class consist of those who work white collar jobs, and the poor are the blue collar workers or those who are unemployed. The other model that is most commonly used is the five-class model including upper class, upper-middle, middle-middle, lower-middle, and lower class. In the five-class model it is broke down a little more. The upper class term is applied to the blue bloods who are the families who are multi-generational wealth. These families also have leadership in high society. The rest of the upper class is followed by those who have made significant investment off of capital and stock options as well as the corporate elite who have high salary jobs such as being a Chief Executive Offi cers (CEO). The upper middle class consists of highly-educated salaried professional: physicians, lawyers, scientists, and professors. The upper middle class tends to have a great influence over society. The middle class and the lower middle class seem to overlap. The middle class consists of semi-professionals, craftsmen, office staff, and sales employees. These people often have college degrees. The lower middle class often includes the same professions except for those in the lower middle class do not have a college degree. Those without the college degree are often on the entry level in those careers. The low class is the blue collar workers. These blue collar workers are considered the working poor. Most of the population in the United States is considered the working class or the working poor. Sumerian and United States: Criminal Justice System The Sumerian legal system, one of the earliest known criminal justice systems, focused on a citizens compliance with the social norms and religious beliefs of the day. Regardless of social class, strict compliance with orders and instructions was rewarded, while failure to comply was punished (Sterba, 1976, p. 25). Such punishment was commensurate with the injury (Sterba, 1976). The Sumerians established a system of laws to deal with personal injuries, slave issues, sexual offenses, marital problems, and agricultural disputes ´ (Milosavljevic, 2007, p. 7). Regulating the behavior of its citizens helped keep the social order. From its earliest days, the criminal justice system in America has served to protect the interests of the rich, property-owning classes. Crime is often associated with the working poor and the underclass (Jargowsky Park, 2009). Because of this, crime is often a problem in urban areas with low income levels. Elevated crime levels have been attributed to neighborhood social disorganization stemming from urban structural changes, residential instability, and racial/ethnic transitions (Jargowsky Park, 2009, p.30). The contemporary criminal justice system has been viewed as a means of regulating class interests by insuring that enforcement efforts are directed toward the regulation of the poor. (Weiner, 1975, p. 436). Conclusion There are several differences between Sumer and contemporary American society. For instance, the position of women is markedly different in the two social structures. Additionally, slavery no longer exists in the United States, eliminating this lowest of social classes. The communal lifestyle of Sumer stands in sharp contrast to the capitalist society of the United States. Finally, the criminal justice systems of these two societies have different goals and objectives. Among the differences between Sumer and the United States is the position of women in society. In Sumer, it was the male citizens who comprised the assembly of elders and who controlled the power and wealth of the community. Unlike in Sumer, the United States is no longer controlled exclusively by men. In the United States, the proclamation that  ³all men are created equal ´ has been interpreted to include women as well as people from all social classes. The Fourteenth Amendments Equal Protection clause guarantees that no state shall deny to any person within its jurisdiction the equal protection of the laws (U.S. Const. Amend. XIV). Thus, people of all classes, as well as women, are protected equally by the laws of the United States. Another difference between Sumer and the United States is slavery. Until 1863, slavery was legal in the United States (Harr Hess, 2002).The Emancipation Proclamation officially freed the slaves and outlawed slavery (Harr Hess, 2002). Those in the slave states did not immediately comply with the Emancipation Proclamation (Harr Hess, 2002). The Thirteenth Amendment to the United States Constitution abolished slavery in America (U.S. Const. Amend. XIII). In contrast, slaves made up the lowest social class in Sumer. Unlike in the United States, the people of Sumer had a communal lifestyle. People did not work for money, nor did they compete to get rich at the expense of other individuals. The great majority safely depended on the head of their estate to fill their needs, and he, in turn, depended on them to increase and protect his wealth and position (Ellison, 1964, p. 22). Further, each city was conceived to be the special concern of one of the gods in Mesopotamia, and in a sense the equalitarianism of government placed each man in the position of being a guardian of that gods interests (Ellison, 1964, p. 24). In contrast, the United States has both urban and rural communities in which people work for money and attempt to better their social situation. Additionally, under capitalism people work for their own self-interests and have an opportunity to change their social class by getting an education and accumulating greater wealth. The objective of the criminal justice system in these two societies differed as well. In Sumer, punishment for crime attempted to make the victim whole again or was retribution commensurate with the type of harm inflicted. The Sumerian code of Ur-Nammu focused on restitution as the primary approach to criminal justice (Van Ness, 1991). In the United States, crime is defined as an offense against the State instead of against a specific individual (Van Ness, 1991). Because of this, the offender is not held personally responsible for restoring the victim. However, restitution is sometimes made part of sentencing and victims rights are becoming more important within the criminal justice system. The cultures, social class hierarchies, and legal systems of Sumer and the United States are significantly different; yet, the class structure and criminal justice system of Sumer offers unique insights into our own society. The similarities and differences highlight the importance of understanding where civilization began and where we intend to go from here. Because of the complexity of the relationship between social class and crime, it is vital to remain aware of the goals of the criminal justice system.

Hand Guns and Conceal Ability :: Guns Weapons Violence Essays

Hand Guns and Conceal Ability The debate of hand guns is highly argued among American citizens. The article "Handgun Bands" from GunCite.com, and the article "Concealed Carry and its Effect on Crime" from CCNCrime.com, advocate the legal possession of a concealed handgun. They attempt to show that legal handguns actually deter crime and violence. The first article "Handgun Bands" takes an emotional approach followed by statistical information to prove the point that handgun bands, or limitations on the ability to purchase and carry a hand gun, do not effectively counter violence. The author begins by giving the statistic from the F.B.I. Uniform Crime Report that over 55% of all murders are committed with handguns. This leads you to believe that the author is an advocate of handgun bands. This idea is quickly thrown out in the next paragraph where it is stated that handguns are more often used in self defense than in crime. The claim is also made that most instances of self defense involving a handgun result in no shots fired. The question is then brought up, if handguns are banned will violent crime decrease? The author claims that not only will crime not decrease but, will grow resulting in more violence than ever. A survey from the National Institute of Justice shows that 72% of felons that use handguns would simply switch over to other weapons, such as shotguns in order to commit their violent acts. The author then gets information from an article by R. Taylor called "Gunshot Wounds of the Abdomen." This article proves that shotguns and rifles cause much more damage to the abdomen than handguns. The author is also able to show that studies taken by Don B. Jr. in his article ‘Guns, Murders, and the Constitution," show that 54% to 80% of homicides committed with handguns could have just as easily been committed with a long gun. The author effectively defends his idea that banning handguns will have no effect on the reduction of violent crime, but may actually increase instances of gun crimes. This is due to the fact that civilians would no longer be able to defend themselves effectively. The second article, " Concealed Carry and its Effect on Crime" tries to persuade the reader that the right to carry concealed weapons will deter criminals. Most of the information in this article is taken from a July 26, 1996-article called "Crime, Deterrence, and Right-to-Carry Concealed Handguns," written by John R. Hand Guns and Conceal Ability :: Guns Weapons Violence Essays Hand Guns and Conceal Ability The debate of hand guns is highly argued among American citizens. The article "Handgun Bands" from GunCite.com, and the article "Concealed Carry and its Effect on Crime" from CCNCrime.com, advocate the legal possession of a concealed handgun. They attempt to show that legal handguns actually deter crime and violence. The first article "Handgun Bands" takes an emotional approach followed by statistical information to prove the point that handgun bands, or limitations on the ability to purchase and carry a hand gun, do not effectively counter violence. The author begins by giving the statistic from the F.B.I. Uniform Crime Report that over 55% of all murders are committed with handguns. This leads you to believe that the author is an advocate of handgun bands. This idea is quickly thrown out in the next paragraph where it is stated that handguns are more often used in self defense than in crime. The claim is also made that most instances of self defense involving a handgun result in no shots fired. The question is then brought up, if handguns are banned will violent crime decrease? The author claims that not only will crime not decrease but, will grow resulting in more violence than ever. A survey from the National Institute of Justice shows that 72% of felons that use handguns would simply switch over to other weapons, such as shotguns in order to commit their violent acts. The author then gets information from an article by R. Taylor called "Gunshot Wounds of the Abdomen." This article proves that shotguns and rifles cause much more damage to the abdomen than handguns. The author is also able to show that studies taken by Don B. Jr. in his article ‘Guns, Murders, and the Constitution," show that 54% to 80% of homicides committed with handguns could have just as easily been committed with a long gun. The author effectively defends his idea that banning handguns will have no effect on the reduction of violent crime, but may actually increase instances of gun crimes. This is due to the fact that civilians would no longer be able to defend themselves effectively. The second article, " Concealed Carry and its Effect on Crime" tries to persuade the reader that the right to carry concealed weapons will deter criminals. Most of the information in this article is taken from a July 26, 1996-article called "Crime, Deterrence, and Right-to-Carry Concealed Handguns," written by John R.

Tourism Impacts Of Resort Operations In Talisay, Batangas

In this tropical country, resort is one of the most leading establishments preferred by the emerging number of tourists in the Philippines for it offers a pleasant environment and ambiance that is conducive to comfort and healthful relaxation and rest. It is a very convenient destination for the tourists since it also provides food and dining, reception, accommodation, lodging, business facilities and other services. It is almost an all-in-one destination that can suffice the need and wants of the tourists. Stress and pressure that was brought by the monotony of everyday life have become a great factor in the trend of the tourism industry and they both laid the foundation for so many establishment and recreational facilities for the tourists’ enjoyment and sensual experience.In Region 4-A, particularly in Batangas, many resorts are already established and known. This province is recently emerging as one of the top providers of class resorts. Talisay, bounded on the north by Ta gaytay City, Laurel on the west, Tanauan on the east, and Taal Lake on the south is one great contributor to the tourism of the province. Of all the caldera towns, Talisay is the most direct access from Manila to the Volcano Island via Santa Rosa – Tagaytay. A slightly longer route, but equally good road condition, is via South Expressway – Tanauan.Tourism has been considered by Talisay as their economic focus. The natural attributes of the town as well as the very limited availability of land for  other economic ventures such as agriculture and other land based activities influence the focus of economic activity for the town. The advantage of tourism as a conceivable direction for the town lies in its natural beauty, engaging landform and favorable climate. Comparable developments have been proven that tourism thrives primarily because of varied activities and interesting culture with natural endowments serving as the initial lure.Because these elements are present in Talisay, it would be in a favorable position to explore its possibilities. It has recently reinvented itself into a resort town, making use of the outstanding view and access that they have to Taal Lake and Taal Volcano. The said lake and volcano is one of the major tourist destinations in the country that is why many investors have been interested to venture into operating resorts within the municipality of Talisay.As the arrival of international and domestic tourists in the area grows, number of resorts in Talisay also increased. Rise of the tourists’ need for satisfaction and quality made competitions among these resorts become tighter. Because of the tourists’ preference in choosing a resort, many resorts raised their own standards and different themes have been made. Such actions and innovations must be clearly monitored as well as its impacts to the tourism industry of Talisay, Batangas. Sustainability of the resorts and its operations must also be given adequ ate attention. Problems rising from these operations must be significantly studied and essential research must be done to arrive at possible solutions and feasible recommendations.Conceptual FrameworkThis study aimed to delve the tourism impacts of the resort operations in Talisay, Batangas. This was based on the data gathered from the resorts in Talisay as well as information congregated from the local government of the said municipality.Figure 1 A schematic diagram showing the relationship of the research variables.The paradigm shows the factors that must be thoroughly researched and studied to achieve the understanding of tourism impacts of resort operations in Talisay, Batangas.Statement of the ProblemThe primary purpose of this study is to state the tourism impacts of resort operations in Talisay, Batangas. Specifically, this research study will answer the following questions: 1.) What are the profile of the respondents in terms of: 1.1 years of residency 1.2 family income? 2.) What are the benefits of the community of Talisay from resort operations in terms of: 2.1 employment opportunities 2.2 infrastructure development 2.3 safety and security 2.4 recreation opportunities 2.5 environmental protection? 3.) What are the corporate social responsibilities of all resort owners to help sustain a healthy environment for the residents? 4.) Is there a significant difference on the benefits of the community of Talisay from resort operations when grouped according to their profile? HypothesisAfter conducting surveys, interviews and research, the proponents of the study realized that the resort operations in Talisay, Batangas do not have an impact on the tourism of the said municipality.Scope and LimitationThe study is limited only to the population of Talisay, Batangas. The information that will be needed for the research will be acquired through the local government of the municipality and from the resorts that are operating in the area. The proponents will conduc t an interview to the resort owners or operators as well as to the residents in the local community. The data that will be gathered through these sources will serve as the basis of this study.The study covers the marketing, management, financial, social, economic and  environmental aspects. The study will help the researchers respond accurately and appropriately in the burdens the resort owners should face in the future. It intends to provide information regarding the tourism impacts and how the resort operations will be sustained through time. It will also provide additional knowledge to the Talisay’s local government in developing the sustainable tourism in their locality.Significance of the StudyThis study was significant in understanding the tourism impact of resort operations in Talisay, Batangas. Furthermore, it will be beneficial to the following:Academe; With the aid of results that can obtain in this study, different techniques and strategies can develop in underst anding tourism impact of resort owners and its sustainability, particularly in Talisay, Batangas.Resort owners; The results that will be taken in this study can provide resort owners information and assistance in case they are in the same line of industry.Tourists; The contents of the study will give every tourist insights and knowledge about Talisay as tourist destination.Local government; The accomplishment of the study will endow supplementary information that can contribute in the improvement of their locality.Lastly, to Future researchers; This study will provide useful information that can be used as a basis to their would-be researches particularly those that will focus on topics related to sustainability of tourism industry.Definition of TermsFor the meaningful interpretation of this research study, the following terms were defined operationally and conceptually with basis from authorized sources. Resort. It is one of the most leading establishments preferred by the emerging number of tourists in the Philippines for it offers a pleasant environment and ambiance that is conducive to comfort and healthful relaxation and rest. Tourism. This comprises the activities of persons travelling to and staying in places outside their usual environment for not  more than that one consecutive year for leisure, business and other purposes. Tourism Impact. It is the effect of tourist destinations, including resorts, to the community where tourism occurs.

Through a close analysis of The Crying Game, Essay Example

Through a close analysis of The Crying Game, Essay Example Through a close analysis of The Crying Game, Paper Through a close analysis of The Crying Game, Paper ‘woman’ , ‘masculinity’ and ‘femininity’ . The undermentioned analysis seeks to demo how Butler’s ideas managed to pervade Jordan’s movie, which is – it should be noted – a much more complex film than a mere survey of gender issues. First, nevertheless, a definition of the ‘performativity’ of gender must be attempted so as to set up a conceptual model for the balance of the treatment. Judith Butler’s theory on gender should be interpreted within the broader societal and political context of feminist theory that came in two distinguishable ‘waves’ during the 1960’s and the 1970’s. After procuring the needed political accomplishments gained by the progresss of the first moving ridge, the 2nd, more radicalised moving ridge of feminism sought to dispute historical impressions of adult male and adult female in western society, â€Å"which maintains male laterality by co?opting adult females and stamp downing the feminine. These statements link dominant western signifiers of reason with male power and control over adult females and nature, which is associated with force, subjugation and destruction.† [ 1 ] Therefore, while Butler’s positions are undoubtedly radical, they should besides be read within this dominant feminist clime of deep?seated alteration that characterised the 2nd half of the 20th century in the West, which sought to intentionally make divisions between heterosexual work forces and heterosexual adult females in order to foster the womens rightist cause. This is besides the ground behind the confederation between extremist feminism and the homosexual and sapphic communities, which was forged at this clip and which is straight relevant to the performativity of gender as seen inThe Crying Game. Butler’s positions pervert from the feminist norm with respects to the manner in which she formulates the thought of holding to ‘perform’ the parts of adult male and adult female in modern-day society. In this sense, she sees both maleness and muliebrity as being manufactured by civilization and she workss the thought that if this civilization were struct ured along less visibly male?female lines, so the two genders would act in a discernibly different mode. This is the thought which is used inThe Crying Gameto which attending must now be turned. The Crying Gameis a film that is every bit much about the Troubles of the IRA as it is a movie about trans?gender analysis. The secret plan concerns the karyon of a little set of Irish terrorists who kidnap a British soldier ( Forest Whitaker ) for the intent of interchanging him in order to procure the release of confined IRA secret agents in UK gaols. The pack is led by Maguire ( Adrian Dunbar ) and besides contains Jude ( Miranda Richardson ) and Fergus ( Stephen Rea. ) It is the character of Fergus who will go the chief focal point of the movie as first he finds himself unable to the kill the British soldier, Jody and later he embarks upon detecting the dead man’s lover, Dil ( Jaye Davidson ) to whom he finds himself instantly attracted. This burgeoning relationship between Fergus and Dil is fraught with tenseness as Fergus feels tortured by guilt for the decease of Jody ( although Fergus lets him travel, the soldier is still by chance killed by a British armored combat ve hicle ) . This tenseness is an indispensable cinematic precursor to the movie’s cardinal secret plan turn, which comes as a major surprise to the sing audience. Before traveling towards a critical assessment of the disclosure that occurs within the relationship of Dil and Fergus, reference must be made of the manner in which Neil Jordan manages to work the traditional impressions of adult female in movie. By picking an androgynous looking histrion to play Dil, the manager tricks the audience into believing a traditional heterosexual relationship between a adult male and a adult female is about to take topographic point – a relationship rendered tragic by the loss both characters have already suffered. This yoke, in movie history, has normally seen the adult male scoring the adult female who acts as the aesthetically beautiful centerpiece of the action. â€Å"In the synthetic whorehouse of the film, where the ware may be eyed infinitely but neer purchased, the tenseness between the beauty of the adult female, which is admirable, and the denial of the gender which is the beginning of that beauty but is besides immoral, reaches a perfect impasse.† [ 2 ] Therefore, when it easy transpires that Dil is non yet another illustration of the cinematic female beauty but is in fact a adult male, the sense of daze is all the more marked. As with Butler’s thought on the performativity of gender, Jordan stops abruptly of saying this development as a fact ; alternatively, it is left unfastened to speculate as a philosophical inquiry: does Dil’s biological science mean that he is a adult male no affair what or does the fact that he has assumed a female function mean that he has transgressed the gender divide to go a adult female in the cultural sense? This is a cardinal line of enquiry in extremist womens rightist political orientation and 1 that has no direct reply. For case, although diehards would reason that no?one can of all time change by reversal the gender of their birth progressives would likewise province that gender is a concept of society and that both males and females should be freely able to take non merely their gend er but besides their gender. This is a direct descendant of Judith Butler’sGender Troublewhere the writer argues the instance that work forces and adult females both perform the functions of masculine and feminine without of all time oppugning its cogency in this manner. â€Å"Gender is †¦ a building that on a regular basis conceals its generation ; the silent corporate understanding to execute, bring forth and prolong distinct and polar genders as cultural fictions is obscured by the credibleness of those productions – and the penalties that attend non holding to believe in them.† [ 3 ] Fergus’ response to the realization that Dil is a cross-dresser is typically male and typical of society’s general horror at such evildoings of gender and gender. His first response is to plug Dil in the face and abjure his old statements of fondness. He exits the scene, go forthing Dil lying bloodied on the floor. Fergus’ disgust is mirrored in the daze felt by the modern-day film audience, which was manifested in mass protests from Christian and conformist communities when the movie was released both in the UK and abroad. The manager makes certainly non to over or under dramatise the disclosure of Dil’s evildoing of gender, preferring alternatively to allow the balance of the secret plan play out to the background of the daze of the ongoing relationship between the two chief characters. With the apparition of the IRA out of the blue re?appearing towards the terminal of the movie, the audience is transported off from the impression of the performativity of gender to see how Fergus is able to lift above his initial feeling of disgust to salvage Dil from prison after the shot of Fergus’ old companion, Jude. Interestingly, Dil is compelled to slay Jude when it transpires that she had enjoyed a sexual relationship with Jody while the soldier was in her imprisonment. Therefore, there is no uncertainty that – after all that has transpired – Dil still identifies herself as a adult female and is straight challenged by the more evidently feminine Jude. At this point, reference must b e made of the difference between Butler’s impression of the performativity of gender and the sort of transgender constructs encapsulated in retarding force and cross?dressing. â€Å"In the bulk of the plants that have followed in Butler’s aftermath, retarding force ( as the parodic passage of gender ) is represented as something one can take to make: the imputation is that one can be whatever type of gender one wants to be, and can execute gender in whatever manner one illusion. This is what you might name a voluntarist theoretical account of individuality because it assumes that it is possible to freely and consciously make one’s ain individuality. Whilst in many ways this voluntarist history of gender public presentation is in direct contrast with Butler’s impression of performativity, it is besides, at least in portion, a effect of the ambiguity of Butler’s ain history of the differentiation between public presentation and performativity inGender Trouble.† [ 4 ] Appropriately, Neil Jordan neer alludes to whether or non Dill is voluntarily offending gender or whether it is a biological necessity for adult male to hold morphed into adult female. This mirrors Butler’s ambiguity and the ambiguity that pervades every facet of the impression of traversing gender, which is one of the more intellectually ambitious constructs for any society to cope with. Ultimately, though,The Crying Gameterminals with a intimation of the director’s positions on the topic. During the concluding scene, which is set old ages later, Dil asks Fergus why he took the incrimination for her. Telling an earlier scene, Fergus answers, â€Å"It’s in my nature.† This implies that there is no pick with respects to gender, gender and public presentation. We are what we are. Decision The Crying Gameis a ambitious movie that operates on a assortment of degrees. Politicss, race and gender are all topic to scrutiny without being dealt with in a moralistic manner. Judith Butler’s impression refering to the performativity of gender is similarly a multifaceted survey that has greatly influenced feminist political orientation and has clearly infiltrated the head of manager Neil Jordan. In the concluding analysis, there can be no uncertainty that there is a strong nexus between the two without any simple, broad?based decision being put frontward by either party. In both cases, it is left up to the reader and spectator to do their heads up refering gender and the wider issue of whether it is nature that constructs our sexual being or whether it is cultural fostering that subconsciously encourages us to play the functions of heterosexual work forces and adult females. This is a hard reasonable equilibrating act to keep, yet it is besides finally reasonable as bothTh e Crying GameandGender Troublearrive at the sentiment that there can be no one tax write-off that manages to fulfill everyone. The decision, like the pick of gender and gender, must in the terminal be entirely subjective. Bibliography Butler, J. ( 1990 )Gender Trouble: Feminism and the Subversion of IdentityLondon: Routledge Carter, A. ( 1978 )The Saideian Woman and the Ideology of PornographyNew York: Harper A ; Row Featherstone, M. ( Ed. ) ( 2000 )Body AlterationLondon: Sage Shaviro, S. ( 1993 )The Cinematic Body: Theory out of Bounds, Volume 2Minneapolis and London: University of Minnesota Press Stallybrass, P. and White, A. ( 1986 )The Politics and Poetics of TransgressionLondon: Routledge Sullivan, N. ( 2003 )A Critical Introduction to Queer TheoryEdinburgh: Edinburgh University Press Weedon, C. ( 1987 )Feminist Practice and Poststructuralist TheoryLondon and New York: Blackwell Movies The Crying Game( Neil Jordan ; 1992 )

How To Write A Good Definition Essay, with Topics

How To Write A Good Definition Essay, with Topics How to write a definition essay (Writing Guide) How to start How to write a main part How to write conclusion Outline example List of topics There are quite a number of essays that students are supposed to learn in high school and in college. Most of these skills are not just crucial for class work and exams, but rather they are also when it comes to daily activities at the place of work. As such, these are skills that go along the way into helping students tackle career chores with more ease. The definition essays tend to be long and thorough. Though it is not as popular as most of the other essays, it can prove to be a challenge. As such, where given a choice, students are advised to choose those words which have plenty to write about. This is relative to the lengthy nature of the essay and could mean that the student may run out of ideas before they can meet the length threshold. There are those words that have a definite meaning, such as book, tree or even glass among others. However, there are those that have a more abstract meaning depending on the person giving the definition. In an example, a word such as honor, love or honesty will have a personal and an academic meaning. As such, the word choice for a definition essay is crucial, relative to the determination of the amount of content a student can write about the same. The essay is written in the best choice of words for the readers to understand what the writer is trying to explain. It is important that the writ er does not use jargons to explain a word as they are trying to get the audience to understand. As such, simplicity and clarity are the keys when writing a definition essay. As such, the definition essay elicits a debate among the readers and between the readers and the writer, with regard to what the definition of a certain word is. It is important the writer is able to engage the audience in a battle to determine the true meaning of a word from a personal and academic point of view. Structure of a definiton essay Like most of the other essays, the importance of the outline cannot be underestimated. This is relative to the fact that the outline acts as the framework within which all the ideas in the essay are organized. It is also among the baselines which help the writer brainstorm on the ideas to include, check for weak links in the content development, reduce the time it takes to write the essay and refine the ideas outlay for the audience. Below is an example of what the outline of a definition essay will look like. Introduction Attention getter Thesis statement Body Body paragraph one: History and origin of the word Body paragraph two: Dictionary explanation and use of the word Body paragraph three: Personal definition Conclusion Following the definition essay outline guide stipulated above, it is crucial to understand the various aspects which go into making a good definition essay. Each of the sections on the outlines play a crucial role to help the audience engage the mind of the writer and vice versa, in the debatable explanation of what a word will mean to either of the parties. Introduction for a definition essay The introduction of the essay is crucial, as the writer uses it to help the audience connect with the debate and the ideas floated in the essay. The first part of the introduction is the attention getter. This is also referred to as the hook, as it is developed in a manner to get the attention of the readers. There are quite a number of articles that can be found online, among other mediums and thus it is upon the author to make sure they get the attention of the readers for them to engage with the article beyond the topic. The writer has to make sure they have the best start for the paper to keep the readers going further into the text. Even for the teachers, it is important that the student is able to keep them interested, which translates into better grades. Thesis The other part of the definition essay is the thesis statement. Like the attention getter, it is important for the writer to have the ability to develop a thesis statement which draws the readers to wanting to know more about the word. The trick here is to make sure the thesis statement is framed as an argument. In an example, the word patriotism does not mean that citizens have to blindly follow the values of the government, but those the nation was founded on. This creates an element of debate, where the author may argue, the sitting government does not inspire patriotism among the citizens. This is a topic likely to spark a sharp debate and makes sure the audience is eager to get to the bottom of the debate. The thesis statement in this case is clear, which means that the writers should always avoid being vague. At the same time, when writing a definition essay, the writer should ensure the thesis statement is short and precise. It also has to be a complete sentence, not just a ph rase that leaves the audience hanging, while identifying the purpose of the paper. Like an outline, the thesis statement is a guide, but one that defines the structure of the paper more than the outline does. The bottom line is that, other than the thesis statement being interesting, it should also be relevant to the debate developed in the paper. Body paragraphs The body of the definition essay articulates the debate established in the thesis statement an elaborated in the introduction. The first paragraph of the body paragraphs debates the issues regarding the history and origin of the paper. The first paragraph is associated with introducing the word to the audience and helping them to better understand the baseline of the word and what it to be discussed in the paper. The first paragraph also helps to prepare the audience for the debate in the definition essay. The second paragraph of the paper is associated with defining the word according to dictionary meaning. The author may choose to select a number of reputable dictionaries to use, in the definition of the word. The second paragraph is a section that relates to getting the meaning of the word with an academic approach. The third paragraph of the definition essay is associated with the personal definition of the word. How to write conclusion for a  definition essay The last part of the definition essay is the conclusion, where the writer summarizes the main points building the argument and then closing with an attention getter, by referring to the introduction and thesis statement. Finalizing definition essay To make sure the definition essay meets the academic and professional threshold, it is important to proofread the essay. This is to make sure there are no mistakes which could lower the integrity of the essay. When choosing the right word for the perfect essay, there are some elements to consider which include using a word that is abstract and has a complex meaning. It is important that the word is debatable and one which is familiar. The other important aspects include reading up on the dictionary meaning of the word and then researching on the origin of the word. List of topics for a definition essay: Love Success Honor Honesty Patriotism Hate Terrorism Farming Technology Laziness Cheating Marriage Relationship Family Rudeness Respect Sacrifice Boyfriend Wife Husband Girlfriend Home Fashion Beauty Privacy Rights Heroism Courage Fear Poverty Masculinity Feminism

Carr assignment Essay Example | Topics and Well Written Essays - 250 words

Carr assignment - Essay Example Applying this principle on successful companies like Boeing, Toyota, Pfizer etc., they have established their name not by magically injecting efficiency in their system, but by providing better products (capturing market share, non-IT competitive edges, price strategies etc.). Workers must constantly learn new skills to keep up to date with changing technology (Morley 296). IT gadgets have been transformed from strategic resource to commodity products. At one time a company is proud of a IT innovation, and after a few time, it found being ruined by lower middle class of the society, meaning it is no longer expensive unique or unavailable. Technology is always taken up by firms. A lot of investment is ready for a new technology. Industries acquire technology but there is very little research as to how technology actually provided a competitive advantage to a certain firm. The argument that technology gives a competitive edge to a firm is valid. Electricity is a classic example. However the fact ignored is indefinite reliability on a piece of technology is fatal for the corporate