Business as a bridge between social and economic development Assignment

Business as a bridge between social and economic development - Assignment Example A solution to this problem has risen in the form of business , and the practices involved with it that have strived not only to improve the financial gains of the individual behind it, but has also been given a social responsibility in the region it is located at as well (John and Dan 60). Business can be used as a bridge so to speak to close the gap formed by the differences in these two aspects. The social responsibility that is involved with business ensures that it is able to do this effectively and include a number of activities that technically do not hold any financial gain for the company/organization but better the lives of those living in the area in which it is located (Luis and David 23). Some of these responsibilities include the provision of employment to individuals who residing in the area. When a company sets up in a given region, it is expected to offer the work available to those living within that area instead of outsourcing thus providing financial stability for the members of that society. The improved financial conditions also lead to better standards of living as well which happens to be a social goal (Richard 51). Another method business uses to bridge the gap between social and economic goals are the environmental responsibilities that it takes on. Business do this through a number of ways such as ensuring that they do not pollute the area they are working from or their surrounding areas such as rivers and lakes. This is usually an aspect when a business handles the production of its own goods, and there are factories involved. Businesses can also make generous contributions to movements that are involved in the conservation of the environment if they are not directly involved in the activities. The donations made by the business can go a long way in improving the state of the environment in that area leaving it for the

Them typical of the detective Genre Essay Example for Free

Them typical of the detective Genre Essay This is typical in detective fiction because the detective has already solved the case, but doesnt reveal it until he has all the evidence to back up his theories. For example in The Beryl Coronet when Watson is narrating, we can clearly see that even Watson doesnt know what his companions conclusions are about the crime. It was obvious in despair. This shows us that Holmes has made his conclusions and Watson and the audience cant even dimly imagine what it could be. On the other hand there are also concrete clues which are simple and easy to follow for the reader, an example of this would be in the Solitary Cyclist. The horse and trap were to have come this week, but for some reason they were not delivered. The reason this is a concrete clue is because, you can clearly see that the horse and trap were not delivered for a reason, and you can even begin to link Mr Caruthers in with the solitary cyclist. The horse and trap would mean that The Solitary Cyclist would not be able to follow Miss Violet, so if it did not arrive it would be quite convenient for The Solitary Cyclist. Another example of a Concrete clue would be in The Speckled Band when Holmes has to work out how Julia Stoner was killed because there was no way someone could get in. The Speckled Band is a locked Room mystery meaning it will create more suspense and tension. The dummy bell-pull and the ventilator are significant concrete clues because, it gets the reader thinking why there is a bell which doesnt work connected to a ventilator which is not in use. Red-herrings mislead us in our trail to find the villain in a crime, but they also add a sense of mystery and suspense. The gypsies bandana is a very crafty red herring used in the Speckled Band; it leads us to think that the gypsies have something to do with Julia stoners death, because her last words are about a Speckled Band. But further on we are aware they have nothing to do with the case and are just there to hoodwink us. Another well used red herring would be Arthur Holders debts, initially you would firstly presume that he needs money and would go to extremes measures, even steal from his own father to clear his Gambling debts. Theses are the three main types of clue and a well written detective story will contain all three, just like Arthur Conan Doyles literature does. Although Sherlock Holmes solves most of his cases there isnt always a punishment, for example in The Beryl Coronet, when Mary Holder and George Burnwell escape without a suitable punishment. Although they do not receive a physical punishment, they will receive a moral one. There punishment will be as Sherlock Holmes puts it a more than sufficient one. In contrast in the Speckled Band the mystery is solved and the culprit is found, although he has already received a more than suitable punishment, of death. In this way I am no doubt indirectly responsible for Dr. Grimbesby Roylotts death, and I cannot say that it is likely to weigh very heavy upon my conscience. This quote shows us that although Holmes is responsible for the death of Dr. Roylott, it will not affect him that much because he feels that Dr. Roylott deserved what he got for all his sins. Even though Edgar Allen Poe, Wilkie Collins, and others had written mysteries before him, somehow Arthur Conan Doyle captured the public imagination as no detective writer has. The formula Doyle helped establish for the classic English mystery usually involves several predictable elements: a closed setting such as an isolated house or train; sometimes corpse; a small circle of people who are all suspects; and an investigating detective with extraordinary reasoning powers. Edgar Allen Poe was well known for his crime stories in the 19th century and his stories are still popular today. Although he cant really be called the inventor of the detective story he certainly created a kind of detective. Chevalier C Auguste Dupin was his name; he was a brilliant detective quite like Sherlock Holmes in fact. The detective and mystery stories we read and watch on television and in film can often be traced directly to this literary tradition. Contemporary writers continue to reinvent the basic formula so that, over a hundred years since readers met the great Sherlock Holmes, the detective story is more fresh, interesting, and popular than ever. The key to Arthur Cannon Doyles success include many factors such as, his timing. Doyle let his stories loose in the 19th century where people felt insecure and unsafe; Doyles captured their hearts by introducing to them an extraordinary detective who could solve all their problems when they needed him the most. Also Doyles stories were predictable to a certain extent this made his audience feel safe and reassured that the detective would always solve the case unlike the police at that time. Doyle used crafty red-herrings to complicate matters in his stories adding more suspense and keeping his audience at the edge of their seats although the plot would always be predictable. In addition Doyle knew his target audience, so he used sophisticated language and settings and characters which they could easily relate to. This made Doyle stories very suitable to their target audience. Doyles stories often contain many of these features making them typical of the detective genre. Radia Osman Miss Mubashar English coursework Page 1 of 5 Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Arthur Conan Doyle section.

Achieving Universal Electricity Access

Achieving Universal Electricity Access PART I: INTRODUCTION Background of Study The importance of modern energy services in promoting socio-economic development has been extensively documented in the literature (Kaygusuz 2011), (Kanagawa and Nakata 2007) (Kanagawa and Nakata 2008). Access to modern energy services is closely related to other indicators of a descent standard of living in the 21st century, namely, availability of portable drinking water, literacy, health services, child mortality, etc (Meisen and Akin 2008). For example, in rural areas, the higher luminance of modern lighting brightens homes and encourages pupils to study in the nights; clean cookstoves and cookers using liquefied petroleum gas (LPG) can reduce incidences of indoor-air pollution caused by reliance on traditional biomass for cooking (Isihak, Akpan and Adeleye 2012), etc. As the most versatile carrier of energy, electricity is important in the provisions of basic social services in health, water, etc. Electricity is also useful promoting the income formation in rural areas through t he development of rural microenterprises (Akpan, Essien and Isihak 2013a). Electricity also powers large machinery in factories to increase productivity. Modern energy services, especially electricity, are crucial to several sectors of the economy of any country: higher education, agriculture, financial services, communication, rural development, etc. Despite the huge advantages of having access to electricity, several millions of persons around the world lack access to electricity. The International Energy Agency (IEA) estimated that in 2011 about xxx billion persons lacked access to electricity of which xxx million were in sub-Saharan Africa (IEA 2011). Consequently, one of the major energy challenges confronting countries in sub-Sahara Africa is that of providing access to modern energy services to its citizens. The electricity access situation in Nigeria is similar to that of many developing countries: the electricity access rate in Nigeria – the percentage of population without access to electricity – is 56% (NPC 2014) which is equivalent to about xxx million persons. However, the electricity access rates in the various states vary significantly from 10.9% in Taraba State to 99.1% in Lagos State as shown in Fig. 1. Figure 1: Electricity access rate in Nigeria by states Source of data: (NPC 2014) Three main factors which are inter-related are responsible for this disparity in the electricity access rates across the states: The population density across the states varies significantly as shown in Fig. 2. Places with higher population density have higher commercial activities and in-turn higher demand for electricity. Therefore, transmission and distribution lines are often constructed to deliver electricity to such locations because the electricity so delivered will not be under-utilized[1]; The major sources of electricity generation are natural gas and hydro. The gas-powered plants are located in the Niger Delta area where there is abundance of natural gas while the hydropower plants are in Niger State. Because transmission lines are constructed to evaluate power from the generation source to demand areas, these states and other states along the path of the transmission lines tend to have higher electricity access rates; Due to the first two reasons itemized above, the national grid does not cover all parts of the country. The electricity grid covers the states with high population density but not those with low population density as shown in Fig. 3. Figure 2: Population density across the different states in Nigeria Source of data: (National Population Commission, Nigeria 2006) Figure 3: Map of Nigeria showing existing, ongoing, and proposed generation and transmission (HV) projects Source: Transmission Company of Nigeria Given the importance of electricity access to sustainable socio-economic development of a country, the government of Nigeria carried out comprehensive reforms in the electricity sector to promote efficiency in the sector. One of the objectives of the electricity sector reforms is to increase access to electricity in areas with low electricity access rate. Consequently, the Electric Power Sector Reform Act 2005 created the Rural Electrification Agency to set up and administer the Rural Electrification Fund. As noted in the Act, the purpose of the Fund is to promote rural electrification programs through public and private sector participation in order to achieve more equitable access to electricity across the various states and to ensure universal access to electricity in Nigeria within the shortest possible time. Most rural electrification projects are done by extending the existing grid to the unelectrified communities. However, studies have shown that in situations where there is a larger problem of availability of sufficient generation capacity such as in Nigeria, extending the existing grid only connects households to the grid but does not necessarily imply that electricity will be available for household or productive uses (Akpan, Essien and Isihak 2013a). Moreover, grid-extension is capital intensive which implies that it will only be cost-effective when there is adequate demand for electricity in the unelectrified communities, otherwise, it will lead to underutilization. Incidentally, as we highlighted earlier, the population densities of the states with low electricity access rate are also relatively low. In addition, substantial percentage of the population in these places lives in rural areas where energy is needed mainly to meet the basic needs of lighting and cooking. The high cos t of extending the existing grid, coupled with the low population density and the low energy demand implies that other options for increasing electricity access in these areas, i.e. decentralized option, may be considered. Indeed, studies have shown that the use of decentralized option to increase electricity access in rural areas with sparse population settlement pattern and low electricity demand profiles is usually cost-effective (Bhattacharyya 2012a). The decentralized option will often use locally-available energy sources, usually solar, wind, or hydro, to generating electricity to meet the demand in the unelectrified community. These locally available energy sources may be complemented by a stand-alone diesel/gasoline generating set. The role of the rural electrification planner in this situation is to examine the cost-effective technology option, between grid-extension and decentralized electrification, for providing access to electricity in unelectrified communities. Spatial Electricity Planning Given the huge capital outlay required to construct transmission and distribution grids, and the fact the in many developing countries a large percentage of the population resides in rural where the electricity demand profiles may be low thereby leading to gross under-utilization of electricity, several studies have used electricity planning models to obtain the cost-effective option between grid-extension and off-grid electrification for increasing electricity access in rural areas (Sinha and Kandpal 1991), (Nouni, Mullick and Kandpal 2008), (Parshall, et al. 2009) (Deichmann, et al. 2011). These studies examine the cost of delivering a given amount of electricity from the point where the existing grid terminates to an unelectrified community by extending the existing grid and compares that the cost of using an off-grid option to deliver the same amount of electricity. The cost of grid-extension usually covers the capital cost of extending the medium and/or low-voltage transmission or distribution lines to the unelectrified communities having different levels of load, the cost of increasing the generation capacity to meet the additional load levels, the cost of constructing 33/11kV substations if required, the maintenance cost, and the potential transmission/distribution losses. The cost of the off-grid option usually include the cost of constructing the distribution lines and the cost of generating electricity using different locally available sources of energy, and the maintenance cost. In more recent times, some studies (Parshall, et al. 2009), (Sanoh, et al. 2012) have incorporated geographic information system (GIS) models to this traditional electricity planning method. GIS enables the planner to visualize the spatial location of the unelectrified communities in reference to the location of the electricity grid and to calculate the spatial distance of the communities from the grid. This procedure eases the process of estimating the capital cost of extending the existing grid because the capital cost is directly proportional to the distance of unelectrified communities from the grid. Another study (Kemausuor, et al. 2014) applied the Network Planner Tool which is a free web-based program that integrates geospatial information with energy demand information at a disaggregated level to assist electricity sector planners in determining the least-cost technology option for increasing electricity access. The model was developed by the Sustainable Engineering Lab of th e Earth Institute, Columbia University, United States. Objective of the Study This study seeks to examine the cost and the least-cost technology options for achieving universal electricity access in Nigeria, i.e. electricity access for all, within a specified investment timeline. This is done by applying the Network Planner Model at the state level and then aggregating the results to provide a whole picture for the entire country. It is important to note that the model may be applied at the national level but we preferred the state level so as to provide a picture of the situation at a disaggregated level. Organization of the Study This study is organized into five parts: Part I is the Introduction which sets the background for the study; Part II is an overview of the electricity sector in Nigeria; and Part III is a presentation of the Network Planner Tool which is used in the Study. In Part IV, we present the comprehensive results; while in Part V we provide our concluding remarks. PART II: Electricity Sector in Nigeria Legal Framework The year 2005 is a pivot year in the organization of the electricity sector in Nigeria because of the Electric Power Sector Reform (EPSR) Act, 2005 which is the prevailing legal framework governing Nigeria’s electricity sector. Prior to 2005, the sector was managed by a centralized, vertically integrated, state-owned monopoly called National Electric Power Authority (NEPA) which was created in 1972. By the late 1990s and early 2000s, NEPA was characterized with large wage bills due to over-staffing, accumulated debt, low rate of recovery of bills, and corruption. The poor performance of the sector in terms of low generating capacity relative to high demand, and erratic nature of supply necessitated reforms. The reforms were envisaged as a vehicle to attract private sector investment in the generation segment, improve reliability of electricity services, and improve operational and managerial efficiency in the sector. Prior to the enactment of the EPSR Act 2005, there was the N ational Electric Power Policy in 2001 which expressed the readiness of government to engage in far reaching reforms to increase the operational efficiency of the sector and set the stage for the Act. The EPSR Act 2005 mandated the vertical unbundling the various segments of the electricity value chain; the horizontal unbundling of the facilities in the generation segment; the decentralization of the distribution activities; the privatization of the successor companies from the vertical and horizontal unbundling; the creation of an independent regulator (Nigerian Electricity Regulatory Commission) which is also mandated to promote private sector participation in the generating segment through independent power plants (IPPs); and the establishment of the Rural Electrification Agency. The present structure of the Nigerian electricity sector is shown in Fig. 1. Figure 1: Organizational structure of the Nigerian electricity market Source: Author’s compilation Energy resources and utilization Nigeria is highly endowed with energy resources. Its resources based comprises of solid, liquid, and gaseous fossil fuels as well as renewable energy although they are not equally distributed across the country. Fossil Fuels Nigeria’s crude oil is classified as â€Å"light† and â€Å"sweet† and is concentrated in the Niger Delta part of the country as well as the Bight of Bonny. At the end of 2011, Nigeria’s proved recoverable crude oil reserve was estimated to be 37.2 billion barrels making Nigeria to have the ninth largest  [2] crude oil reserves in the world and the second in Africa (World Energy Council, 2013). Nigeria produced about 1.75 million barrels of oil per day in 2013 (based on figures from the organization of petroleum exporting countries, OPEC) and exports a greater part of the unrefined crude oil. Xx% of domestic demand for refined products is met through imports. In terms of end-use, Xx% of gasoline (premium motor spirit) and diesel is consumed in the transportation sector, xx% for self-generated electricity, and the remaining used as industrial inputs (ref). As with crude oil, Nigeria’s natural gas is concentrated in the Niger Delta part of Nigeria and the Bight of Bonny. At the end of 2011, Nigeria’s proved recoverable gas reserves was estimated to be 5110 billion cubic meters (180.5 trillion cubic feet) making Nigeria to have the eight largest natural gas reserve in the world and largest in Africa (World Energy Council, 2013). Although Nigeria produces and exports much of its gas, a large proportion is being flared. In 2011, (World Bank, Flaring Estimates Produced by Satellite Observations, 2011) estimate that 14.6 billion cubic meters of natural gas was being flared in Nigeria. Domestic utilization of gas is mainly for power production and a small percentage is used for domestic cooking. Of the xxxMW of installed generation capacity in Nigeria, 6558MW is from gas-powered generating plants (UNECA, 2011). Nigeria also has considerable amount of coal and tar sand which are barely utilized. The Renewable Energy Master Plan (REMP) 2012 estimated these to be 2.7 billion tons and 31 billion barrels of oil equivalent respectively (Energy Commission of Nigeria, 2012). Renewable Energy Nigeria is blessed with enormous renewable energy resources, mainly hydro, solar, wind, and biomass. The hydrography of Nigeria is made up of several rivers as shown in Fig xx and these rivers are themselves parent rivers to many other adjoining streams. This network of water bodies provides huge potential hydro-electric power. The REMP estimated that up to 11250MW and 3500MW of large and small hydro electricity power respectively can be obtained from Nigeria’s hydro resources. However, this potential has been grossly under-utilized because only 1900MW and 64.2 MW of large and small hydro power plants have been installed till date. The southern fringes with the Atlantic Ocean experience up to 3500mm/year of rainfall occurring in over eight months while rainfall in the northern Sahelian region has rainfall sometimes last for only three months yielding 500mm/year. This implies that even though there is high potential for mini hydro electric schemes in the entire country, the most attractive regions for mini hydro power will be Southern region. Figure 2: Major Rivers in Nigeria Source: Author’s adaptation from blank map by RadosÅ‚aw Botev Due to the diverse climatic zones ranging from the mangrove swamps in the South to the Sahel savanna in the North, together with very diverse physical geography, Nigeria’s solar and wind resources vary significantly across different parts of the country. According to the REMP, average solar irradiation is between 4 and 6.5 kWh/m2/day while average wind speed is 2-4m/s at 10m for mainland areas. Till date, only about 15MW of solar installations exist often as solar home services, public lighting, or traffic lights (refs). Geothermal energy resources exist in some part of the country (Kurowska Schoeneich, 2010) identified warm springs in Ikogosi (Ondo State), Wikki (Bauchi State), Ruwan zafi (Gyakan hot spring, Adamawa State), and Akira (Awe local government area, Nassarawa State). However, a techno-economic feasibility and viability study on the potential for geothermal based electricity is yet to be conducted till date. Biomass is perhaps the most used energy form in Nigeria. According to xxx, biomass use consist of xx% of final energy consumption in Nigeria. Xx% of rural areas rely on biomass to meet their cooking needs (expand and consolidate). Biomass accounts for 37% of aggregate energy demand and 95% of rural energy use (REMP, 2005). Biomass is being depleted in some of the northern states due to desert encroachment. Studies have shown that even people with electricity access still really on biomass for cooking (Bhattacharyya, 2012; IEA, 2010). The reliance on biomass for cooking seem to be more cultural than economical Electricity Supply and Demand Publicly distributed electricity generation in Nigeria is dominated by hydro and gas-fired plants with an installed capacity of 1900MW and 6558MW respectively (UNECA, 2011). However, as at the end of 2012, the combine operational capacity of all the generating facilities was below 4600MW (FGN, 2013). There are also cogeneration plants; completed generation projects under the National Integrated Power Projects (NIPPs)[3]; and stranded power from completed IPPs which are yet to be connected to the grid (Eberhard Gratwick, 2012). As a fast-growing economy with a population of over 165 million (World Bank, 2013) and a rising number of middle-class, the demand for electricity in Nigeria far outpaces the effective capacity to supply. Daily data on peak generation and peak demand forecast from May through September, 2014 from the website of the Presidential Task Force on Power Reforms[4] showed that peak generation fluctuate between 3000MW and 4000MW while peak demand is over 12000MW yield ing a supply gap of between 8000MW and 9000MW with resulting frequent sporadic outages in areas that are connected to the grid. Moreover, Nigeria’s generation capacity per capita is relatively low when compared to other developing countries as shown in table xxx while the demand for electricity is constantly increasing. (what is the estimated electricity demand in Nigeria and the projected level of increase? ) The program requires data at different levels – household, community, and national. At the household level, data on household electricity demand profile are required. Since households belong to communities, the summation of the electricity demand of all households in a community forms the electricity demand – and also requires different types of data which may be grouped into five categories. We present below the data requirement and the modeling procedure of the Network Planner Tool. Geospatial data The model requires data on the spatial location (longitude and latitude) of the demand centers. The model also requires data on the coverage of the existing medium voltage in the area where demand centers are located. [1] It is important to mention that in states that have very low population density, there is also much variation in the population densities across the local government areas (LGAs). For example, even though the population density of Taraba State is 54persons/km2, within Taraba, the population density varies from 10 persons/km2 in Gashaka LGA to 713 persons/km2 in Jalingo LGA (2006 Census Report figures) [2] Tenth, if oil sands are included in Canada’s oil reserves. [3] Details of the structure and projects under the NIPP can be found at http://www.nipptransactions.com/ [4] http://www.nigeriapowerreform.org/

Blood In Macbeth Essay -- essays research papers

William Shakespeare’s play Macbeth is about a struggle for power in Scotland. Macbeth, the main character, gets prophecies from three witches about his future accomplishments that will come to him. One of his prophecies is that Macbeth will become king, Macbeth hearing this he becomes ambitious and later kills the current King Duncan, making himself the new king. A tragic ending comes to Macbeth when the people leave him and his world collapses around him. Blood is a recurring theme in this play; the theme of blood shows the setting of the play at that time and the different moods and emotions acquired by the characters. This idea of blood in the characters mind reverse from the beginning of the play to the end. Blood traverses the play Macbeth.King Duncan is the first to bring up blood in the play. Scotland at this time is fighting Norway; Macbeth and his best friend, Banquo, lead the Scottish forces to victory. The blood brought up by Duncan shows the honor and the heroic deeds done by Macbeth. "What bloody man is that?" Duncan asked to which Malcolm tells him it is the sergeant who had saved him and fought honorably. The sergeant shares his story of how Macbeth has fought so honorably even outnumbered "carv’d out his passage." This valiant story with the bloody sergeant being weak from his war injuries enhances Macbeth’s heroic appearance. Duncan’s response to the story shows his respect for Macbeth and realization of Macbeth’s honor, "O valiant cousin! Worthy gentleman!" Blood as it shows the good also shares the evil.Lady Macbeth portrays the evil side that blood offers to contrast with the good. Lady Macbeth hears from a messenger that the king shall arrive at the castle tonight. Lady Macbeth is the evil one of the pair while Macbeth seems full of good in this world Lady Macbeth sees opportunity. The only problem she finds wrong with herself is that she is a woman; she wishes that her weak female body change, "unsex me her, / and fill me, from the crown to the toe, top-full/ of direst cruelty!" With this change she wants her blood to become thick, thick blood would help Lady Macbeth become strong and let her kill without regret, "make thick my blood, / stop up th’ access and passage to remorse." Macbeth soon finds out what the word blood is to him.Macbeth after he has killed Duncan is in shock, h... ...ks, her maid and a doctor observe her. She rubs her hands together as if she was washing them. She continues to "wash" King Duncan’s blood away until she reminds herself of the bell she rang to summon her husband. "Out damned spot! out, I say!" When Lady Macbeth thought of Macbeth being king she thought that no one could oppose his power and killing Duncan wouldn’t cause any harm to her. "What need we fear who knows it, what none can call our power to account? —Yet who would have thought the old man to have so much blood in him?" She although adds that Duncan has a lot of blood and this reminds her of her guilt. This guilt plagues her and she is devastated in her dream when she realizes that, "Here’s the smell of blood still: all the perfumes of Arabia will not sweeten this little hand." Lady Macbeth’s perspective changed at this point on blood and she will later commit suicide.Imagery is a useful tool used by many authors. Shakespeare used "blood" as an image throughout his play to show the emotions and actions of characters as well as the mood for that part of the play. This imagery is useful because it describes the characters

Parental Involvement Week 2 Paper

Parental Involvement Parental Involvement Joi I. Booty Grand Canyon University SPE-522 Module 2 May 9, 2012 Introduction This essay will strive to discuss the effects of the No Child Left Behind Act on special education reform, specifically the relationship between parents and teachers. We will discuss parental involvement in the education of their children in schools and ways to increase participation in a school setting.Lastly, we will discuss what schools can do to involve more parents in the educational process, rights and responsibilities as a parent of a special needs child and a parent’s candid opinion of how they would build a reliable alliance with their teacher and school. My interview is with a mother of a freshman at Southwood High School in Shreveport, La. This was a telephone interview and the mother was very forthcoming in answering all the questions. On the first question â€Å"How has NCLB (general education and special education reform) affected the relation ship between parents and teachers?The parent replied: I believe it has made it better for my child. I have three school age children that have gone through the Caddo Parish School System and with my older child I did not get all the updates and information that I have now with my youngest child. (K. Davis, personal communication, May 7, 2012). The second question â€Å"Have you been actively involved in your child’s education throughout your child’s school life? In what ways? The parent replied: Yes I have. I am firm believer in being active in my children school work and after school activities.I am a member of the PTA, a parent monitor, teacher helper; and I also bring extra school supplies at the beginning and during the school year. (K. Davis, personal communication, May 7, 2012). The third question â€Å"What can schools do to involve more parents in the educational process†? The parent replied: Schools should make participation mandatory and not an option . Parents should have so many volunteer hours that they must complete every semester or every month. I volunteer twice a month in my child’s class, one block, and twice a month, that’s only three hours a month.Parents have to volunteer at these private schools or else their child cannot attend, it should be the same in a public school. The second thing I think would be good is to allow parents to teach a class, just for 30 minutes or so. If the parents knew all what teachers have to do in a class, then they would be better able to help the kids at home. (K. Davis, personal communication, May 7, 2012). The fourth question â€Å"Do you know your rights as a parent with a special needs child†? The parent replied: â€Å"Yes, I am very well aware of my children rights when it comes to special education.I stay informed and read a lot on the internet and the hand outs my I. E. P. holder gives me at her meetings. † (K. Davis, personal communication, May 7, 2012). The fifth question was â€Å"How would you as a parent build a reliable alliance with your teacher/school†? You should have a reliable alliance and communicate with your child. You should listen to them when they come to you with things, and not make them feel like they are lying to you all the time. Sure kids bend the truth, but that’s just the point, it’s got to be some truth in what they say to you. Listen to your I. E. P. holder; he is your personal advocate for your child.I call him and leave a message for him all the time, and he calls me back usually the same day, even if it’s after school is out. You as a parent must call teachers, I. E. P. holders, go to meetings, and move your schedule around so you can be there. These meetings are important and it tells your child you mean business. Work with all the staff that works with your child. Communication is the key. (K. Davis, personal communication, May 7, 2012). According to Farenga and Ness (2005) , â€Å"the most important component to successful family involvement in the provision of services to children with special needs is information. Information is what K. Davis; the mother that this author interviewed talked about. She said communication is key between parents and the school, the teacher, special education support staff and especially your own child. She also agreed with Farenga and Ness (2005), when they noted, â€Å"All children must show adequate yearly progress. † In summary, partnering with families is an important part of the reauthorization of Public Law 101-476,otherwise known as (IDEA), Individuals with Disabilities Education Act and a part of the latest revision of the No Child Left Behind Act of 2001.This act mandates more accountability in terms of academic results and more flexibility on how local school board and districts divide their federal dollars. Plus it gives parents from lower income families’ ways to send their children to better schools and have more input on their educational outcomes. These mandates help to level the playing field for all special education students and help them achieve a quality education. ConclusionThis essay discussed the effects of the â€Å"No Child Left Behind Act† on special education reform, specifically the relationship between parents and teachers. We discussed parental involvement in the education of their children in schools and ways to increase participation in a school setting. Lastly, we discussed what schools can do to involve more parents in the educational process, rights and responsibilities as a parent of a special needs child and a parent’s candid opinion of how they would build a reliable alliance with their teacher and school.References Farenga, J. and Ness, D. (2005). Families of Children with Special Needs, Encyclopedia of Education and Human Development. Vol. 3. Armonk, NY; M. E. Sharpe, 2005. 891-893. Gale Virtual Reference Library. Web. 3 May 2012 Farenga, J. and Ness, D. (2005). Families of Children with Special Needs, Encyclopedia of Education and Human Development. Vol. 3. Armonk, NY; M. E. Sharpe, 2005. 891-893. Gale Virtual Reference Library. Web. 3 May 2012

Benefits of Human Resource Portals Essay

Torres-Coronas & Arias-Oliva define a human resource portal as a set of applications which avails a single gateway to personalized as well as customized information (2005). It is worth mentioning that Portal strategies are currently being either adopted or employed in many modern organizations. This has been necessitated by the need of organization to implement one common base in terms of Human Resource procedures and policies throughout the organization. In addition, there is an increase in the number of international branches in several organizations due to the urge for global expansion. With this background this paper will objectively discuss the reasons for the popularity of human resource portals among the human resource managers. Human resource portals enable the human resource managers to experience enterprise unification especially if a global HR portal is put in place. This solution ensures the provision of better services to the employees. Besides, human resource managers in global organizations find it very easy to connect directly with the employees and the entire workforce of the firm in all locations. Employees can easily access all the relevant services via the employee portal and as such the human resource manager does not have to attend to each individual employee unless under very special circumstances. This consequently reduces the workload of the human resource managers due to the availability of short cut processes (Torres-Coronas & Arias-Oliva, 2005). Additionally, the managers are in a better position to focus on the achievement of organizational strategic goals. A case in point is the Time Warner’s portal, which is referred to as the Employee Connection. This portal gives the 80,000 employees of this organization, expense reimbursement, access to benefits enrollment and other services (Robb, 2006). The recruitment process has equally been made easier, faster and more efficient. Considering global staffing technology and operations, the BearingPoint portal is a milestone achievement when it comes to global recruitment. Its â€Å"Called Career Connections† enables employees to access and apply for jobs internationally, thus making it very simple for human resource managers to carry out recruitment. Moreover, the referral section found in this portal allows for online employee referrals that give room for new employees, unlike initially where the firm relied on premium job boards which were very expensive (Robb, 2006). It is worth mentioning that these portals are usually affected by issues such as local regulations in terms of taxation as well as privacy. For instance, the Data Privacy Directive employed within the European Union which restricts transmission and monitors the type of data in question. This therefore implies that some employees working in other international branches of any firm may not be able to access information stored in other parts of the world (Hildebrandt & Gutwirth, 2008). However, when the right measures are put in place, there are more advantages that come with the employment of these portals and as such human resource portals are increasingly become more popular among the human resource managers.

roma in the czech republic essays

roma in the czech republic essays Economics 26121 September 18, 1999 The Euro To most people in the United States hearing the word Euro brings about blank stares. Ask this same question in England or another European country and it means bringing Europe together under one common currency. The Euro can be defined as the common monetary system by which the participating members of the European Community will trade. Eleven countries Germany, France, Spain, Portugal, Ireland, Austria, the Netherlands, Belgium, Luxembourg, Finland and Italy will comprise the European Economic Monetary Union that will set a side their national currency and adopt the Euro in 2002. A new National bank, based in Frankfurt Germany, will be constructed and the interest rates that control the economies of these nations will be in the hands of this new system. It is indeed a great experiment, being masterminded in Frankfurt, one that will be felt through out Europe as well as the rest of the world.1 The combined countries, now more commonly refer red to as Euroland, will fall under one national bank. This bank, the European Central Bank, will determine the economic fate of the entire  ¡Union ¡. The merging of eleven currencies is a daunting and somewhat lethal task. The ECB is comprised of seventeen members, each having one vote within the governing council. What has most Europeans concerned is the ECB ¡s secrecy of conducting business. There is no voting record nor will there be published minutes of the meeting that take place. Wim Duisenberg president of the ECB and a native Dutchman stated that he wanted the ECB to be one of the most open banks in the world.1 When BBC reporter Steve Levinson confronted him about this in Frankfurt Germany Wim replied I reconcile these two positions by not defining openness as publishing everything that will be available, but by defining openness as explaining every decision, every consideration. Also the pros and cons and to be very open about that and to be...

Q Words

Q Words Q Words Q Words By Mark Nichol Have you ever noticed the similarity in vocalization when you utter words starting with wh- and those beginning with qu-? Go ahead and try it now. Don’t be embarrassed nobody’s looking. Huh your mouth’s moves are almost identical, right? But that’s not coincidental, because many English words beginning with wh- are akin to Latin terms beginning with qu-, and, of course, many English words beginning with qu- are directly descended from the language of ancient Rome. And others of our wh- words and qu- words have some conceptual kinship, too. Let’s look first at the journalist’s keywords: Who is from the Latin word qui. What, when, where, why, and how, though not derived from Latin (they’re all from Old English), are cognates words related to another by common descent from an ancient language of who, which is. In addition, quite a few words starting with qu- refer directly or indirectly to the concepts behind these basic interrogatives. Note in the etymologies listed after each term and before the definitions below how often the wh- words show up or are implied: Quality (qualis, â€Å"of what kind†): character, air, or nature (â€Å"He had a bookish quality to him†), property (â€Å"The painting has an ephemeral quality†), role (â€Å"She adopted the quality of a mentor†), grade (â€Å"The relative quality of the two brands is indistinguishable†) Quantity (quantus, â€Å"how much† or â€Å"how large†): amount or number (â€Å"The quantity of items in the box is listed on the back†) Quandary (unknown; perhaps informally derived from quando, â€Å"when†): state of doubt or perplexity (â€Å"I’m in a quandary about that†) Quantum (quantus, â€Å"how much†): quantity, portion, or bulk, or a subdivision of energy or matter; usually used in the expression â€Å"a quantum leap,† which technically refers to a submicroscopic event but in popular usage denotes a significant increase or progress Question (quaerere, â€Å"to seek, ask†): an expression of inquiry, or something discussed or disputed; also, possibility â€Å"(â€Å"There’s no question of repairing it†) or objection (â€Å"I have no question about his qualifications†) Quiddity (quid, â€Å"what†): essence (â€Å"The sculpture portrays the quiddity of the subject’s frailty†), or eccentricity or quibble (â€Å"Despite her quiddities, I like her†) Quondam (quondam, â€Å"at one time†): erstwhile, former (â€Å"I heard from my quondam friend Joe the other day†) Quota (quota pars, â€Å"how great a part†): a proportional share or limit (â€Å"They met their quota†) Quotidian (quotidie, â€Å"every day,† from quot, â€Å"many, how many† and dies, â€Å"day†): commonplace, everyday (â€Å"Its quotidian lack of flair bored me†) Quotation (or Quote) (quot, â€Å"how many†): something repeated or referred to, or the process of doing so, but originally referred to numbering (â€Å"Read the quotation from the book†) Also, note quo (â€Å"in which†), which occurs in the ubiquitous â€Å"status quo† (â€Å"the state in which†), the less common â€Å"quid pro quo† (this for that), and â€Å"quo vadis† (â€Å"where are you going?†), based on a verse in the Bible and popularized by a novel by that name and its screen adaptations but seldom used by writers and speakers of English. See the connections in the following words? Quiet is derived from quies, meaning â€Å"rest or silence,† as is while, which can also refer to a duration of time a quantity. Quit (from quietus, meaning â€Å"free† or â€Å"calm†) implies the end of a quantity of time or action, while quite, in the senses of â€Å"very† and â€Å"thoroughly† degrees of quantity has the same etymological origin. And quiz may have a direct link: It’s probably derived from qui es, which means â€Å"who are you?† Not all words beginning with qu- share these origins, of course. Quack and quail are onomatopoeic. Quaint, though stemming from Latin, is not derived from a qu- word. Queer is Germanic (quirk may be related), as are quench and quick, both from Old English. But one thing most qu- words share is some quality, quiddity, or quirk that makes them quite useful to writers. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:Avoid Beginning a Sentence with â€Å"With†The Four Sounds of the Spelling OUThe Difference Between "Un-" and "Dis-"

Bureau of Alcohol, Tobacco, Firearms and Explosives

Bureau of Alcohol, Tobacco, Firearms and Explosives Kareem Canty    Introduction The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) is an agency within the United States Department of Justice. The Bureau of Alcohol, Tobacco, Firearms and Explosives protects American citizens from dangerous and illegal activities involving, as its name suggest, alcohol, tobacco, firearms and explosives.â€Å" The mission of The Bureau of Alcohol, Tobacco, Firearms and Explosives is to conduct criminal investigations, regulate the firearms and explosives industries, and assist other law enforcement agencies. This work is undertaken to prevent terrorism, reduce violent crime and to protect the public in a manner that is faithful to the Constitution and the laws of the United States (The Bureau of Alcohol, Tobacco, Firearms and Explosives). Though The Bureau of Alcohol, Tobacco, Firearms and Explosives is a law enforcement agency one of the primary responsibilities is tax collection. The Bureau of Alcohol, Tobacco, Firearms and Explosives i s responsible for taxes on alcohol, tobacco, ammunition, and firearms. The Bureau of Alcohol, Tobacco, Firearms and Explosives is an important agency protecting Americans. History of the Bureau of Alcohol, Tobacco, Firearms and Explosives The Bureau of Alcohol, Tobacco, Firearms and Explosives has been the sole agency responsible for regulation and taxation of the above mention categories since July 1 st 1972. However, some of the duties of The Bureau of Alcohol, Tobacco, Firearms and Explosives have existed in some form in the United States since 1789. Initially, these activities were performed by the Department of Treasury. On July 1 st 1862, the Office of Internal Revenue was founded. This new agency was now responsible for all taxes, including those on alcohol and tobacco. The Office of Internal Revenue included enforcement agents to pursue those who evaded taxes. In 1919, the Volstead Prohibition Enforcement Act and the Eighteenth Amendment to the Constitution made it illegal to produce or transport alcohol. Enforcement of these policies fell on the Office of Internal Revenue. In 1920, the Prohibition Unit was created. This agency was made up of the agents focusing on liquor laws. On April 1 st , 1927 the Prohibition Unit officially became a bureau under the Treasury Department. Congress established a new Bureau of Prohibition under the Department of Justice in 1930. This new bureau was now responsible for enforcing Prohibition. Then, the Treasury Department was still responsible for the tax and regulations associated with Prohibition, under the new Bureau of Industrial Alcohol. In December 1933, the Twenty First Amendment to the Constitution ended Prohibition. Shortly after, President Roosevelt created, via executive order, the Federal Alcohol Control Administration to regulate the newly legal industry. This agency was replaced in less than two years by the Federal Alcohol Administration (FAA). The FAA was founded as part of the Treasury Department, wh o was again responsible for supervising the alcohol industry. In 1934 the Alcohol Tax Unit was founded as part of the Bureau Of Internal Revenue. The FAA combined with the Alcohol Tax Unit. Prohibition, though over, resulted in a lasting culture of organized crime. Due to the violence resulting from organized crime, the National Firearms Act was passed in 1934 and the Federal Firearms Act passed in 1938. These Acts regulated firearms, largely via taxes. In 1942, the enforcement capacity of firearm regulation was entrusted to the Alcohol Tax Unit. Around this time, the ATU became known as the Alcohol Tax Division until the 1968 Gun Control Act. With this act, the Bureau of Alcohol, Tobacco, Firearms and Explosives was now responsible for additional substances, including explosives. In July 1972, the Treasury Department Order NO.120-1 officially shifted all activities involving alcohol, tobacco, firearms, and explosives from the Internal Revenue Services to the Bureau of Alcohol, Toba cco, Firearms and Explosives After over one hundred years of restructuring, The Bureau of Alcohol, Tobacco, Firearms and Explosives has finally achieved stability in its structure and its duties. One major change the Bureau of Alcohol, Tobacco, Firearms and Explosives has undergone was its adoption of anti- arson enforcement. In 1982, congress amended the original legislation that outlines the duties of the Bureau of Alcohol, Tobacco, Firearms and Explosives to include arson. Since the 1970s the Bureau of Alcohol, Tobacco, Firearms and Explosives has grown both its budget and its staff. The Bureau of Alcohol, Tobacco, Firearms and Explosives has added over a thousand employee positions. Since 1973, the Bureau of Alcohol, Tobacco, Firearms and Explosives budget has increased from $74 million to $1.07 billion (The Bureau of Alcohol, Tobacco, Firearms and Explosives).

Oligopoly Essay Example | Topics and Well Written Essays - 2000 words

Oligopoly - Essay Example In relation to costs it shows that in an oligopolistic market firms will not raise their prices because even a small price increase will cause them to lose many customers and at the same time a large price decrease by the owners will gain only a few customers because such an action will begin a price war with other firms. The curve is therefore more price-elastic for price increases and less so for price decreases. In a kinky demand curve as in an oligopoly marginal costs could change without necessarily changing the price or quantity. Being an Oligopoly the EU car market will be experiencing an average cost curve that will represent benefits from substantial economies of size. These firms have actually become large and powerful and with the increased output they have low processing and operating costs. The EU car industry clearly has just a few ruling firms in the industry which will be watching each others pricing and output strategies very closely. Moreover it should be noted that the EU car industry might actually be benefiting through its oligopolist structure(although the practice of price discrimination cannot be applauded).The car industry has to maintain its factories and pay its workers regardless of the amount of output /cars it produces every year. They can probably not afford a perfect competition situation where there would be price competitions and losses which would have an adverse effect on the safety and quality of the cars. This diagram shows that the car industry being a technically differentiated oligopoly(different types of cars) produces at a profit maximizing level of output where marginal cost equals marginal revenue. The firm finds the price it will charge customers at the profit maximizing level of output (Qm) from the demand curve, and sets price to Pm. As we can see, the firm is earning economic profits since price exceeds the average costs at the profit maximising level of output. Now coming back to the issue the question addresses , it is a fact that for many years there is large scale price discrimination in the European Car Market. For example figures show that in 2001the pre-tax price of a Mazda 323 was 10,525 in the UK ,7,404 in Greece and 6,266 in Denmark ( European Commission, July 2001. )This has largely been blamed upon the fact that the European Car Industry is exempt from European competition law. .This situation has allegedly led to a rather oligopolistic arrangement by the persons involved in the car industry as they operate a rigid network of national or regional dealers which are chosen by car manufacturers, to flourish. Allegedly this is also where British car buyers have been particularly discriminated against. The European Car market is not a freely competitive market. As an oligopoly then the EU car industry experiences downward sloping long run average cost curve. The tactic that this industry uses is to increase profits by expanding output and/or merging to take advantage of economies of scale. As a result the

Statistical Analysis 10 Essay Example | Topics and Well Written Essays - 500 words

Statistical Analysis 10 - Essay Example Of the 330 students completing the self administered questionnaire 159 (48%) were male and 171 (52%) were female. Statistical methods used to analyze data A number of statistical methods were used to analyze the data collected. They include calculation of the mean (M) and standard deviation (SD). These measures were calculated for all thirteen (13) variables (both independent and dependent) used in the research. The mean (M) in Table 1 is a measure of central tendency which tells the average of the scores assigned to a particular variable by the respondents while the standard deviation is a measure of the variation of the scores from the mean. Calculating the mean and standard deviation of â€Å"Gender† does not appear to make much sense as the absolute figures on their own serves the purpose of explaining how representative the sample is of the specific college population and college population in general. Tests for correlation of all the variables were also carried out and t he results are shown in Table 2. Correlation is a measure of the relationship between variables. Measures of correlation range from -1 to +1.

Enhancing the Patient Experience Essay Example | Topics and Well Written Essays - 2250 words

Enhancing the Patient Experience - Essay Example Specifically, the patient journey and challenges incorporated the actual healthcare experiences with the textbook knowledge. The experience adds a new aspect to nursing care learning. The new knowledge delves into the importance of â€Å"person-centred care† (http:learn2.open.ac.uk 2012). Further, the journey experiences convince the nurse that learning includes gathering inputs from the healthcare environment (http:learn2.open.ac.uk 2012). The inputs include the patients’ inputs. The healthcare environment indicates that the patients have different culture-based inputs. The nurse compares the patients’ inputs with current medical databases. Tiago (2011, p. 268) reiterated â€Å"With the synergies and differences between the different theories and models that analyze and predict the acceptance of technology, its explanation identifies the advantages and disadvantages associated with them as well as a clear identification of variables that interpret end-user moti vation to accept IT/† Tiago (2011, p. 268) that a research of 43 Portugal medical doctors used the Electronic Medical Database system for their diagnosis and prescription activities. The doctors have different specializations. Consequently, the doctors tailor their database on their medical expertise. For example, the oncology expert keeps a cancer-related database Furthermore, the experience lessons persuade the nurse to search for references that will ensure positive outcomes from the patient-centred healthcare approach (http:learn2.open.ac.uk 2008). Positive output includes client’s receiving significant psychological benefits. Ella Stiles (2011, p. 35) theorised â€Å"To achieve best outcomes, patients must have a good understanding of the condition and should adopt a vigilant self-care approach. However, this may be difficult for patients with low health literacy because they may struggle with obtaining, understanding and applying health information.† The nu rses must encourage the patients to do their share in the healing process. The nurses cannot fully implement the healing process without the patients’ voluntary implementation of the medical doctor’s prescriptions. For example, the nurses should persuade the hypertensive patients to avoid fatty foods because fatty foods trigger the hypertension attacks. In addition, the positive outputs of the patient journey learning experiences include the nurses’ gaining psychological advantages from the patient-centred hospital experiences. Arturo (Bustamante, 2011, p 1921) states â€Å"physicians with 50 percent or more Latino patients were more likely than the reference group to report inadequate time with patients, patients' inability to pay, the lack of qualified specialists in their areas, not getting timely reports from other physicians, difficulties communicating with patients, and patient noncompliance with treatment.† ‘ The quote clearly shows that the language barrier reduces the implementation of a favorable communication between the Spanish-speaking Latinos and the English-speaking healthcare professionals. The research indicated that medical professionals serving more than 50 percent Latino patients’ medical needs had lesser confidence in their ability to communicate with the Latino patients, reducing the required healthcare quality service. Further, the patient journey experiences enrich the nurses’ knowledge that the healthcare practitioners, especially the nurses, must

World Religion Essay Example | Topics and Well Written Essays - 1500 words

World Religion - Essay Example This has been made possible through equation of the chariot to the body; here the body has been depicted as only as a carrier that will need so many other aspect to function well. The body is equated as independent, however, dependent to function, minds have been equated to the reins; in this passage, they depict the minds as the aspects that are on the control. Intellect has been equated to the captain or director of the chariot and the owner of the chariot have been equated to atman (self). The idea behind the passage is to bring into the fore that atman is very independent of body, mind and intellect. That atman as the controller of the chariot, which is equated to the body though independent, is the owner of the body. The intuition is the mind the reins, the chariot-driver, the senses the horses, and the objects of the senses the paths. It goes ahead and explains that those with undisciplined minds would never reach their goal and end up being reincarnated. Those of disciplined mind will always reach their goals, and will not have to go through the rebirth cycle. In my opinion, this is not a realistic approach to reality, since there is nothing that can be compared to the final reality. There is no analogy in all the ideas that is comparable to what it is understood to be. The scope of these analogies is limited to point it out (Smith p50). Buddhism arose in the 500 B.C in rebellion against Vedantic Hinduism of that time. It advocated for individual effort, explicit language and uncomplicated means. The question of Buddhism is about removing the arrow of suffering came in to context because of the message of the Buddha, which described his message as the Four Noble Truths making up the basic means Buddhism advocated (Smith p117). Life as suffering is one of the four means making up the four noble truths. It starts by explaining life as accompanied by inevitable pain (pain that we must endure as

Against campital punishment Research Paper Example | Topics and Well Written Essays - 1250 words

Against campital punishment - Research Paper Example The death penalty is a matter of dynamic discussion in different nations and states, and positions can shift inside a solitary political belief system or social district. Rivals of the death penalty contend that not all individuals influenced by homicide covet a capital punishment, that execution victimizes minorities and poor people, and that it supports a "society of brutality" and that it abuses human rights. Capital punishment is substantially more extravagant than existence without the chance for further appeal because the Constitution obliges a long and complex legal procedure for capital cases. This methodology requires to keep in mind the end goal to guarantee that guiltless men and lady are not executed for law violations they did not confer, and even with these assurances, the danger of executing a blameless individual cannot be totally killed (Shepherd, 283-300). In the event that capital punishment was supplanted with a sentence of life without the possibility of Parole, which costs millions less furthermore guarantees that general society is secured while taking out the danger of an irreversible slip-up, the cash spared could be used on projects that really enhance the groups in which we live. The a great many dollars in investment funds could be used in education, streets, cops and open security programs, after-school projects, medication and liquor treatment, youngster misuse aversion programs, mental wellbeing administrations, and administrations for wrongdoing exploited people and their families (Shepherd 301-321). The vast majority who support capital punishment trust it is more practical than life in jail. Maybe at one time, when executions were quick and beyond any doubt, this may have been the situation. Ellsworth and Samuel (19-22) specified that the vast majority proficient about the subject would concur that the deferral now incorporated with the framework, more

Enhancing the Patient Experience Essay Example | Topics and Well Written Essays - 2250 words

Enhancing the Patient Experience - Essay Example Specifically, the patient journey and challenges incorporated the actual healthcare experiences with the textbook knowledge. The experience adds a new aspect to nursing care learning. The new knowledge delves into the importance of â€Å"person-centred care† (http:learn2.open.ac.uk 2012). Further, the journey experiences convince the nurse that learning includes gathering inputs from the healthcare environment (http:learn2.open.ac.uk 2012). The inputs include the patients’ inputs. The healthcare environment indicates that the patients have different culture-based inputs. The nurse compares the patients’ inputs with current medical databases. Tiago (2011, p. 268) reiterated â€Å"With the synergies and differences between the different theories and models that analyze and predict the acceptance of technology, its explanation identifies the advantages and disadvantages associated with them as well as a clear identification of variables that interpret end-user moti vation to accept IT/† Tiago (2011, p. 268) that a research of 43 Portugal medical doctors used the Electronic Medical Database system for their diagnosis and prescription activities. The doctors have different specializations. Consequently, the doctors tailor their database on their medical expertise. For example, the oncology expert keeps a cancer-related database Furthermore, the experience lessons persuade the nurse to search for references that will ensure positive outcomes from the patient-centred healthcare approach (http:learn2.open.ac.uk 2008). Positive output includes client’s receiving significant psychological benefits. Ella Stiles (2011, p. 35) theorised â€Å"To achieve best outcomes, patients must have a good understanding of the condition and should adopt a vigilant self-care approach. However, this may be difficult for patients with low health literacy because they may struggle with obtaining, understanding and applying health information.† The nu rses must encourage the patients to do their share in the healing process. The nurses cannot fully implement the healing process without the patients’ voluntary implementation of the medical doctor’s prescriptions. For example, the nurses should persuade the hypertensive patients to avoid fatty foods because fatty foods trigger the hypertension attacks. In addition, the positive outputs of the patient journey learning experiences include the nurses’ gaining psychological advantages from the patient-centred hospital experiences. Arturo (Bustamante, 2011, p 1921) states â€Å"physicians with 50 percent or more Latino patients were more likely than the reference group to report inadequate time with patients, patients' inability to pay, the lack of qualified specialists in their areas, not getting timely reports from other physicians, difficulties communicating with patients, and patient noncompliance with treatment.† ‘ The quote clearly shows that the language barrier reduces the implementation of a favorable communication between the Spanish-speaking Latinos and the English-speaking healthcare professionals. The research indicated that medical professionals serving more than 50 percent Latino patients’ medical needs had lesser confidence in their ability to communicate with the Latino patients, reducing the required healthcare quality service. Further, the patient journey experiences enrich the nurses’ knowledge that the healthcare practitioners, especially the nurses, must

Against campital punishment Research Paper Example | Topics and Well Written Essays - 1250 words

Against campital punishment - Research Paper Example The death penalty is a matter of dynamic discussion in different nations and states, and positions can shift inside a solitary political belief system or social district. Rivals of the death penalty contend that not all individuals influenced by homicide covet a capital punishment, that execution victimizes minorities and poor people, and that it supports a "society of brutality" and that it abuses human rights. Capital punishment is substantially more extravagant than existence without the chance for further appeal because the Constitution obliges a long and complex legal procedure for capital cases. This methodology requires to keep in mind the end goal to guarantee that guiltless men and lady are not executed for law violations they did not confer, and even with these assurances, the danger of executing a blameless individual cannot be totally killed (Shepherd, 283-300). In the event that capital punishment was supplanted with a sentence of life without the possibility of Parole, which costs millions less furthermore guarantees that general society is secured while taking out the danger of an irreversible slip-up, the cash spared could be used on projects that really enhance the groups in which we live. The a great many dollars in investment funds could be used in education, streets, cops and open security programs, after-school projects, medication and liquor treatment, youngster misuse aversion programs, mental wellbeing administrations, and administrations for wrongdoing exploited people and their families (Shepherd 301-321). The vast majority who support capital punishment trust it is more practical than life in jail. Maybe at one time, when executions were quick and beyond any doubt, this may have been the situation. Ellsworth and Samuel (19-22) specified that the vast majority proficient about the subject would concur that the deferral now incorporated with the framework, more

The Effect On the Viewer of the Film Twister Essay Example for Free

The Effect On the Viewer of the Film Twister Essay In this essay I am going to consider the effect on the viewer and discuss how the film creates suspense at the beginning of the film Twister. The background was just grey clouds that suddenly got swept away. All the effects are computer generated. Behind a classical song you could hear the sound of gushing wind and thunders. This was done to set the right atmosphere for the film. The title twister is an American saying for a cyclone. Cyclone is a more geographical word that would be used as a title for a documentary. The word twister gives us more of an idea of what the movie is about. The letters of the title get swept away. This also sets an atmosphere of the film. The camera slowly focuses on the title with a background sound of a low slow sound as it gets closer and closer to the title. This keeps the viewer in suspense as the film starts. The opening shots of the film were the surroundings of the farm. It is all at different times as well. The first shot was in the morning where the sky was all blue, the second shot was a lake with woods in the background, the birds were singing and the frogs were croaking. This indicated a peaceful countryside. The next shot was of dark clouds and nightfall had begun, you could hear the crickets singing as the storm approached. The last shot was of thunder and howling winds. It sounded like there was no life left on the farm. All the wildlife had disappeared. This gave the viewers an impression that something was going to happen. The farmhouse has trees surrounding it with lighting striking above the house. This makes the house seem sinister. When the camera shows the viewers, inside the house it changes the viewers opinions into thinking that it is not the house that is sinister its the movie, because it shows us a young girl sleeping peacefully next to a dog. The dog represents peace and a cozy family. There were pictures on the walls that add that cozy atmosphere of the house. It was a family of three and a dog. The mother and child were asleep upstairs with the dog; the father was drinking tea watching the news. When the warnings came on the T.V. the farmer gets his wife and child. This gives the viewers more information about the film. The presenter on the news talks about the surrounding states that have been struck by this cyclone. The mood suddenly changes. The dog starts to whine and the mother rushes in to get the little girl out of the house. The mood changes from calm, peaceful and homely to frantic, stressed and hectic. The father shouts orders as the family tries to get out of the house as quickly as possible. We need to get down to the storeroom NOW! This type of atmosphere creates tension amongst its viewers. To give the viewers empathy the mother had flowers on her nightgown and the little girl had teddy bears on it. The little girl was worried about what was going on, and the mother was saying things like: come on sweetie and Mummys got you. These words were used to pity the viewers. This gives the viewers suspense into getting the family out of the house for safety. The father rushed them to the storeroom. The trees were falling behind them leaving the dog behind. As they were rushing to the storeroom they were passing a toy tractor. This would make the viewers think about the playful child that might not live through the big storm. Just as they left the house the camera focused on the television telling people in that area to find shelter. As they were running to the storeroom the camera focused on the trees falling down on to cable wires and storage tanks. On the side of the storage tanks they said express oil LTD. This added to more fear to its viewers. This made the film seem more savage. When they were running the mother kept on looking behind her to see if any trees were falling near her. This tells the viewers that the family was running from the fierceness and savageness of the storm. As if some monster was after them and they were running for their lives. To add more tension the chickens were running around helplessly as if they had just had their heads cut off. To give the viewers more of an idea of how hard the wind was blowing the camera focused on the wind ventilator above the storeroom. In the first scene it focuses onto a farmhouse. . When they were in the storeroom they had left the dog outside. This was done to create some distress to its viewers. The dogs name was Toby. This is used to create some sympathy over the dog. It would be different if the dog were called Rex because the name isnt as soft as Toby. Rex represents a fierce character and Toby represents a cute cuddly character. In the store room the family was very tense. You could see that because the camera focused on each character one by one. First the dog who was barking, then the mother and child who were holding each other with fear. Then the father who was putting all his strength into hold the door closed. The family looked scared and helpless. When they opened the door there was two sides of atmosphere. On one side there was danger with gushing wind and loud thunders. On the other side was safety with a quiet family that was helpless. They were sweating from nervousness. The camera had a close up of the doors hinges coming loose. The door was shaking violently and there were loud thunders that sounded like growls. This made it seem as if they were trapped and nowhere to go and the dark side was trying to get in scratching, pulling at the door. The father was holding the door, but the hinges were about to come off. He shouted, I cant hold it any more! As it got louder and louder as the eye of the storm was getting closer and closer. He said this several times. This was to keep the viewer in suspense because they knew the door could come off at any moment. As he was saying this, the lighting was giving the room a short burst of light. This film creates a lot of suspense. This is done to keep the viewer interested throughout the whole film. In a review of the film it was described as only one word, Intense. The films effects were very unrealistic according to geologists. Unlike some films twister got right to the point. Every cyclone they predicted they were correct. In real life you miss more cyclones than you encounter them. I think the suspense and distress was the key thing in the film and without it, it would be a very successful movie.

Developing Ones Identity Is A Lifelong Process Sociology Essay

Developing Ones Identity Is A Lifelong Process Sociology Essay Developing ones identity is a lifelong process. The definition of self-identity, according to psychology is the conscious recognition of the self as having a unique identity. I chose to focus my research on the area of adolescent identity, or youth between 12 and 19 years of age, because that is when so many huge decisions are made that affect a persons life and the direction in which it is going. Upon my research, I have discovered that this is an ever evolving theory. There is so much research and information on this particular subject, that it couldnt possibly be covered in one paper. Many of the theorists build on each other. Henri Tajfels adeveloped social identity theory. Erik Eriksons theory of psychosocial development is one of the best-known theories of personality (Cherry, 2012). And Urie Bronfenbrenner developed the ecological systems theory to explain how everything in a child and the childs environment affects how children grow and develop. There are many other theorist who have affected the way we look at identity as well. And there are many theorists in whom the above theorists have observed and built upon. Eriksons theory has stages, much like Freud and Piaget. One theorist who elaborated on Eriksons theory was James Marcia. Tajfels research consisted of two laboratory experiments that focused on in-groups and out-groups to determine the discrimination of out-groups and the inherent self-esteem boost the participants received when they awarded their own groups, even though they were anonymous, with the most money. He determined that there are three processes used to evaluate others as us or them or in other words, in-groups and out-groups, and that these processes take place in a particular order. First is categorization. We categorize objects in order to understand and identify them, this includes our social environment. We find things out about ourselves according to the categories we belong to. The second stage is social identity. Once categorized to a group, each of us forms our identity based on our belonging to the group and create an emotional bond. From there, we attach our self-esteem to this group membership. The final stage is social comparison. Once our group is formed and we have categorized ourselves, and developed an identity attached to that group, we tend to compare our group with other groups. Our self-esteem in wrapped up in this group, so we need to make sure that we are viewed as favorable in the eyes of other groups. If we are not, then hostility and competition forms between groups to determine the better group or groups. Essentially, we are fighting for our identity. This is especially true for teenagers. There are so many groups that determine young peoples identity. Religion, race, gender, activities, etc. all play an important role in how people define themselves. The next theorist is Erik Erikson. He based all of his work on case studies, and at times was criticized for his lack of formal research. Some felt that he lacked credibility because of his lack of research, but Erikson based his stage-theory on what he had observed in his life as well as case studies. The development of ego identity is one of the main elements of Eriksons psychosocial stage theory. Ego identity is the idea that we develop a conscious sense of self through social interaction. Due to new information and experiences that we acquire every day during our social interactions with others, our ego identity is constantly changing. Erikson also felt that behaviors and actions were motivated by a sense of competence. Erikson believed that each stage can create competence or crisis, or a turning point in ones development. Each quantitative stage presents its own achievements and challenges. The stages are as follows, with a focus on Identity versus confusion, but because his th eory is built on stages, it is important to mention the stages leading up to the adolescent identity stage. The first is Trust vs. Mistrust, because an infant is entirely dependant on their caregiver, they build a sense of trust if they are properly cared for, or mistrust if they are neglected, rejected, or abused. The second stage is Autonomy vs. Shame and Doubt. This stage refers to potty training and food choice. When children successfully complete this stage they either feel secure and confident or inadequate or doubt themselves. The third stage is Initiative vs. Guilt. These are the preschool years when they begin to assert themselves and discover a sense of control and power over others. If successful they feel capable, if they fail they feel that sense of self doubt and guilt. Stage four is Industry vs. Inferiority. A sense of pride begins to develop as children recognize their accomplishments and abilities through their social interactions. When children are encouraged by th eir parents and teachers they develop a sense of competence and a belief in their abilities. This brings us to the stage of Identity vs. Confusion. This is the important stage, at least as far as we are concerned. During their adolescent years, children develop a sense of self by exploring their independence. There are several contributing factors to the formation of identity. As adolescents enter puberty their cognitive skills and physical abilities increase. When teens become more independent they tend to get involved in more neighborhood, community and school activities. Erikson believed that these changes make adolescents begin to explore their future jobs, their relationships and their beliefs. According to Erikson, identity has been formed when a person can evaluate themselves and their environment and links them together expressively. When a person struggles with this identity link, that is when the issues of role confusion occurs. Role confusion causes an individual to quest ion their characteristics, their sense of self and their perceptions of others. Due to changing physical, cognitive, and social factors, nearly all adolescents experience some form of role confusion (Kroger, 2004, as quoted by Sokol, 2009). Identity helps each of us to find our place in the world. It provides us with a sense of belonging, a sense of self, and gives us each a sense of direction. Identity is what makes us move in a particular direction. Identity is what gives us reason to be. Erikson clearly believed that having a solid sense of identity is crucial to further development. Without a true sense of identity, adolescents tend to choose a lifestyle that has negative consequences, because they lack self respect or feel that they dont deserve a better life. The theorist James Marcia, based on Eriksons theory, developed four Identity Statuses of psychological identity. His main idea is that personal choices and their social commitments determine ones identity. It is important to clarify that these are NOT stages, but statuses that can happen in any order or not at all. Marcias four statuses are, first, Identity Diffusion, this is when an adolescent doesnt feel like they have a choice in things pertaining to themselves, when in reality, they just havent made one, or is not willing at that time to make a commitment to one choice or another. Second, is Identity Foreclosure, this is when an adolescent is willing to satisfy others by committing to certain roles, values, or plans for the future. This is not an identity crisis; these individuals are just choosing to conform to what others want for them. The third status is Identity Moratorium, which is when the adolescent is in a crisis, this is when an adolescent is ready to make a choice, but has not committed to any of those choices yet. The final status is Identity Achievement, this is when an adolescent has gone through an identity crisis and has committed to a choice and developed a sense of identity based on that choice. We have all experienced this in our lives. There is not a single adult that can honestly say that they went through their entire youth knowing exactly who they were and who they were going to become. It is a process, a learning curve. I daily duty filled with action and reaction. Every day teenagers, and adults, have to reevaluate certain aspects of their identity bases on what works and what doesnt work. Our final theorist is Bronfenbrenner, his theory is that every aspect of life, every little piece of our existence affects who we are. We are each in the middle of a giant circle. Directly around us is our microsystem, this entails our families, school, everything we see and deal with daily. Next is the exosystem, this is the pieces of ones life out of their direct range, such as parents work place, extended family, neighborhoods, etc. The final circle is the macrosystem, this is where culture and attitudes come into play, for example, war, the economy, and government. Although these things are outside the individuals personal circle, they are still affective in molding and shaping adolescent identity. To sum up all of the research and theories above, it is safe to say that every facet of ones life has an impact on a persons identity in one way or another. Through their upbringing, culture, social roles, and environment, adolescents develop their identity. They learn to rely on those they can trust and build perceptions about the things that they know and the things that they dont know. Their cognitive abilities have reached a point in the adolescent years where they can determine for themselves their own paths based on their own views and opinions, even though much of their thought processes are affected by the values that have been instilled in them. Parents and caregivers play a tremendous role on religion, social status, environment, education and future. Teachers also play a role in the development of a teenagers identity. Through the use of clear expectations and positive praise, a teacher can increase their students self-esteem. They also have the ability to encourage positi ve group choices through group projects and student awareness. Teachers are also powerful role models and can create a strong learning environment that encourages cognitive growth and can increase the desire for students to pursue higher education. Teachers can make a difference in their students lives and help them develop a strong sense of self and identity. The most important thing a teacher can do is to know their students. Resources Cherry, K (2012). Stages of psychosocial  development: Psychosocial development in preschool, middle Childhood, and  adolescence. Retrieved from http://psychology. about.com/od/ psychosocialtheories/a/psychosocial_2.htm Feinstein, S. (2007). Teaching the at-risk teenage brain. Retrieved from http://chapters. scarecrowpress.com/15/788/1578866 464ch1.pdf Gilgun, J (1993). Erik erikson and the use of case studies. Retrieved from (function() { var scribd = document.createElement("script"); scribd.type = "text/javascript"; scribd.async = true; scribd.src = "https://www.scribd.com/javascripts/embed_code/inject.js"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(scribd, s); })() Marcia, J. E., (1966), Development and validation of ego identity status, Journal of Personality and Social Psychology 3, pp. 551-558. Retrieved from http://iws2.collin.edu/lstern/JamesMarcia.pdf McLeod, S. A. (2008). Social identity theory. Retrieved from http://www.simply psychology.org/social-identity-theory.html Sokol, Justin T. (2009) Identity Development Throughout the Lifetime: An Examination of Eriksonian Theory, Graduate Journal of Counseling Psychology: Vol. 1: Iss. 2, Article 14. Retrieved from http://epublications .marquette.edu/gjcp/vol1/iss2/14 Tahfel, H. (1970). Experiments in intergroup discrimination. Scientific American, 223, 96-102 Retrieved from http://www.holah.karoo.net/tajfestudy.htm Woolfolk, a., Perry, N. (2012). Child and adolescent development. Upper Saddle River, NJ: Pearson Education Inc.

How to Write a Synthesis Essay :: Synthesis Essay

What is a synthesis essay? A synthesis essay draws on two or more sources and combines their ideas into a coherent whole. What do I need to write one? Writing a successful synthesis essay will require you to do four things: read accurately and objectively, see relations among different viewpoints, define a thesis based on these relations, support the thesis effectively. You will not discuss all the points in every essay; but you should use every essay assigned, and you should use points from each that are appropriate for the thesis of your own essay. How do I write it? A synthesis essay may be developed in several ways, including the following: Thesis supported by examples. Develop a thesis based on common points among the works, and Support the thesis with appropriate examples from each work. This strategy works well with essays that approach a subject from highly diverse viewpoints. Comparison and contrast. Discuss the similarities and differences in the writers' viewpoints and draw whatever conclusions are possible from your comparison. Argument. If you have a clearly defined opinion about the subject, support that opinion by incorporating the valid viewpoints of the writers of the essays you have selected, and show the weaknesses of those ideas which you feel are not valid. What steps should I take in writing this essay? Consider using the following procedure for writing your essay: 1. Read carefully. First, skimming through the readings and look for similar issues in each essay. Reflect on those issues, and jot down your ideas. Reread and decide on one topic that will unify your essay. Note each essay's thesis and main points. Finally, take notes. 2. Next, determine your thesis. A thesis is a direct statement of a main issue or idea that you have developed from studying the essays. If you are writing a comparison/contrast essay, your thesis may explain the main points of agreement and disagreement among the writers you are dealing with. If you are writing a thesis-with-examples essay, your thesis may state the main idea you have developed from your readings, which will be supported with examples from the readings in the body of your essay. If you are writing an argument, your thesis will state your opinion about the subject and will indicate that you will be supporting your views through an analysis of the essays. 3. Then, organize your essay with your thesis in mind. The type of organization you use depends on your thesis, but in general you should be able to use either block-by-block or point-by-point organization with any of the essay types.

Fyodor Dostoevsky, A Tortured Genius Essay -- Biography biographies bi

Dostoevsky biography as related to his works It is often remarkable to see the relation between events in an author?s life and that of his works. Many great authors have transcribed the pivotal moments of their existence onto paper for readers to enjoy, sympathize, or rage. Certainly, Fyodor (or Fedor) Dostoevsky, being no different than that of the very best of his profession, lived a life with experiences that influenced his writings a great deal. His masterpieces stand as ultimate manifestations of his tumultuous affair with pain, sorrow, anger, misery, for, each tells of dark worlds and conflicts with social status, money, or oneself. Overall, Dostoevsky?s past of living in constant torment with himself and his ideals transfers itself onto each page of his novel Crime and Punishment, indeed, difficult lessons he learned from his own mistakes jump out from the page at readers, as if he wants us also to learn something. Born in Moscow 1821 during the rule of tyrannical Russian tsars and slavery with the nicer terminology of serfdom, the young Dostoevsky witnessed first-hand the violent nature of an alcoholic. As son of a vicious army surgeon whose brutality after drinking led the family serfs to choke him to death one day by pouring whisky down his throat (Leatherbarrow 13), his aversion to and disgust of alcohol is easily understood. In an unexpected turn of events, Nicolas I liberated all serfs during Dostoevsky?s teenage years and as a result left him and his family on the edge of destitution. In the wake of emancipation, however, he matured into a fierce advocate for serf rights and even called for government subsidies to aid them in starting afresh (15). His campaign for better conditions for peasants and fi... ...ld when he died in 1881 (Leatherbarrow 30), Dostoevsky left the world a legacy of amazing works that probe into the depths of the human soul: The Double, The House of the Dead, Notes from the Underground, Crime and Punishment, The Idiot, The Possessed, The Brothers Karamazov, etc (31). Works Cited "Dostoevsky's Life and Career, 1859-1863." LESSON 8 Dostoevsky, Notes From Underground. Russian 5421, University of Minnesota. 28 Dec. 2007, . Knapp, Liza. Giants of Russian Literature: Turgenev, Dostoevsky, Tolstoy, and Chekhov. Prince Frederick, MD: Modern Scholar, 2007. Leatherbarrow, William J. Fedor Dostoevsky. Boston: Twayne Publishers, 1981. Leone, Bruno, Brenda Stalcup, Bonnie Szumski, and Tamara Johnson, eds. Fyodor Dostoevsky: a Literary Companion. San Diego: Greenhaven Press, 1998. 54-83.

Accounting as a discipline has no theory Essay

Accounting is concerned with the collection, analysis and communication of economic information, which can be used to make decisions and plans about business by various users. The Committee On Terminology of the American Institute of Certified Pubic Accountants defined accounting as follows: â€Å"Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in past at least, of a financial character and interpreting the results thereof†. (Ahmeo Riahi-Belkaou, page 32) Accounting is said to be a language used to communicate information to people. Accounting is also an intellectual discipline and a profession. Moreover, accounting is socially constructed and practiced by people for people, which influence workings and relationships in society. See more: The stages of consumer buying decision process essay The history of accounting stretches back to when the first ancient accounting system began, which was originally based on measurement and recording activities, and then the significant emergence of double-entry bookkeeping around the 15th century, as a basis for further accounting development that consequently resulted in modern Ango-American accounting in the 20th century. Whereas accounting was mainly an â€Å"internal matter† where the proprietors were close to the business, the growth of companies led to the requirement of stewardship accounting. As a result of further industrial development, changing social environment and establishment of professional accounting bodies, the accounting theory should systematically develop in accordance with importance of accounting in modern society. In recent years, more and more theorists start to assess the nature of accounting theory as well as argue whether there is an accounting theory or not. In this essay, I am going to exam the definition of accounting theory and provide evidence to ascertain the existence of a complete accounting theory. A theory is defined as â€Å"a set of interrelated constructs (concepts), definitions and propositions that present a systematic view of phenomena by specifying relations among variables with the purpose of explaining and predicting the phenomena.†(Kerlinger, 1964, page 11) According to this definition, the statement â€Å"accounting as a discipline has no theory† implies  that as a subject, accounting has no a coherent set of concepts and definitions to explain and predict the phenomena. Obviously, the subject of accounting broadly covers all the phenomena in the scope of accounting. In this sense, the accounting theory refers to a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. Before examine the nature of accounting theory, I need to know where the theory come from. â€Å"A fundamental requirement of a theory structure is that it must come to terms with the conditions of knowledge†. (Mathews & Perera, 1996,page 52) Simply, the theory is from knowledge, the big question,† how do we know what we know?† such as, the principles of logic. Correspondingly, one of main characteristics of a theory is a body of knowledge. The study of knowledge is the domain of epistemology, which is concerned with the nature and derivation of knowledge, the scope of knowledge and the reliability of claims to knowledge. Accounting is social constructed and practiced by people and people in terms of its roles. Consequently, Knowledge comes from people. In accounting, we want to generate knowledge and theories of accounting help us to understand accounting better. But there was a big problem arose in accounting in relate to the lack of a knowledge base. In order to solve this problem, SSAP 2 as a first step to provide a knowledge base for accounting was introduced in1971, which defines accounting bases, accounting policies and fundamental accounting concepts such as, going concern, prudence. Afterwards, more accounting standards were developed. Particularly, corporate report was introduced in 1975 which identified a number of user groups. But different users normally require different information. The conflicts of interests of information and the inconsistent of accounting standards resulted in the development of a conceptual framework. Some people argue that a comprehensive accounting theory has not existed at the present time. First of all, I will illustrate a conceptual framework to certify this argument according to the following statement: â€Å"In recent years much effort has been directed towards developing a general theory for the guidance of practice. Such a general theory has come to be known as a conceptual framework† (Underdown & Taylor, 1985, page 1) A conceptual framework that attempts to offer the theories and explanations was significantly produced and developed in order to construct a single coherent set of accounting principles and concepts which could explain accounting practice. FASB defined a conceptual framework as â€Å"a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function and limits of financial accounting and financial statements.† (FASB, 1976, page2)A conceptual framework is tend to provide a more rigorous way of setting standards, eliminate the inconsistence between statutory and professional provisions and provide a frame of reference for accountants to address specific issues in the absence of specific standards, for example. An ASB statement of principles issued the qualitative characteristics of financial information. Specifically, comparability assists the development of a conceptual framework which tries to restrict the alternatives available to reporting bodies. â€Å"But the alternatives may not be absolutely reduced unless a conceptual framework produces the accounting standards on a completely coherent basis†. (Mathews & Perera,, 1996, page 109)However, the limitation of a conceptual framework includes the time and cost of preparation. Clearly, it is time consuming and expensive to operate. Particularly, some countries with limited economies cannot afford it. Furthermore, a conceptual framework provides too much guidance to accounting and encourages rigidity so that new ideas cannot be easily introduced. If the conceptual framework is poorly designed, it may only benefit some of user groups. For example, the Trueblood and SFAC 1 Reports give inadequate recognition to the needs of user groups other than investors and creditors. In addition, the conflict of principles still exists in the conceptual framework. The illustrative principles are relevance and reliability in the Statements of Principles. Relevance was preferred at the beginning as opposed to prevalence of reliability later. Therefore, a uniform conceptual framework may be difficult to achieve on the basis of inconsistent developments so leading to the impossibility of a general coherent accounting theory. On the other hand, Hendriken and Van Breda argue that an general accounting  theory as to a coherent set of principles is possible at present. They define accounting theory as † a coherent set of hypothetical, conceptual, and pragmatic principles forming a general frame of reference for inquiring into the nature of accounting.† (Hendriksen, E.S., 1977, page 1) The main objective of accounting theory is to provide a coherent set of logically derived principles that serve as a frame of reference for evaluating and developing accounting practice. I strongly do not agree with this statement, because there are some evidences could prove that there is no such an accounting theory involving a coherent set of principles and concepts. First of all, the earlier given example, conceptual framework, proved that it is difficult to achieve it on the completely coherent basis at present. For example, economic ratio analysis predicts the future information are made base on past information. SSAP2 introduced the principles of accrual and prudence which conflict with each other. Specifically, the accruals concept may suggest research and development be carried forward but the prudent concept may require the expenditure to written off in the present period. Moreover, true and fair view hasn’t been defined, but accountants are required to produce the accounts with true and fair view which depends on their constructed reality, so it is problematical that it might be fair to you, but not fair to somebody else. Furthermore, Image that shaped accounting theory tries to offer suggestions as to what accounting is all about or should be about. In Davis, Menon &Morgan’s article, four different images were created to influence the accounting theory in the various contexts in response to changing social environment. Specifically, accounting was assumed to be objective, as suggested by the image of historical record. But in recent years, new images have been created for accounting theory, which are current economic reality, the information system and commodity. Accountants now believe that accounting is subjective. Hence, the subject and object conflict with each other. We also have to see in what context each image is presented other than see it on its own. For example, the public commodity image has emerged in the context of a regulated environment. Therefore, no one image can fully  capture the essential aspects due to subjectivity and new images are being created to add new dimensions to future accounting theories. Moreover, other images which Solomon and Tinker debate about were created for domination of theory and practice of accounting. Solomon, a traditionalist, advocates neutrality or objective as opposed to the view of Tony tinker, a radical thinker. In addition, image that influences accounting theory could be partial or one-side results from view of reality can be produced partially and rather one-sidedly. In other words, accounting theorists created the various images by justifying their views of reality based on observation of social phenomena. Accounting as a discipline has no a complete theory due to the lack of a coherent set of principles and concepts in the scope of accounting and the changing social environment. According to American Accounting Association’s Committee on concepts and standards, they concluded that no single governing theory of financial accounting is rich enough to encompass the full range of user-environment specifications effectively, hence, there exists in the financial accounting literature not a theory of financial accounting but a collection of theories which can be arrayed over the differences in user-environment specifications. (American Accounting Association, 1977, page 1-2) It is indicated that no one single accounting theory applies to all the user-environments but a collection of theories could. For example, different users need different information. Investors need profit information and creditors are satisfied with cash flow information. AAA’s conclusion proved again that there is no a complete general accounting theory. In fact, at present no single accounting theory can affect all the user-environments because different users demand different information. We also live in a complex and changing society so that accounting theory only can achieve its compliant objective in one particular time, such as, image. No one accounting theory can also explain and predict all the phenomena. True and fair view is still a myth, how can accountants practice with such a view? A conceptual framework is still developing for trying to achieve a complete general accounting theory. On balance, I agree with this statement â€Å"accounting as a discipline has no theory†. I am of the opinion that in the subject of accounting, there is no a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. I have proved with some examples that some of principles and concepts are inconsistent, such as, relevance and reliability, and also it is noticeable that accounting theory is partial and one-side, such as, image, because images that shaped accounting theory were captured through theorists’ different view which could be partial. Changing social environments also influence images. Clearly, each image only emerges in a particular context and period, as suggested by Davids. In addition, the incomplete of a conceptual framework which tries to construct a coherent set of principles to explain the practice proved the absence of a general accounting theory. The entire poof strongly against the Hendriken and Van Breda’s opinion which a general accounting theory have emerged. However, a conceptual framework is still improving so I personally believe that a complete general accounting theory could be achieved in the future in accordance with the complete of a conceptual framework due to the development of accounting in response with the development of modern society. BIBLIOGRAPHY Ahmed Riahi-Belkaoui(2000) â€Å"Accounting Theory†, 4th Edition, Thomson Learning. Mathews & Perera (1996) â€Å"Accounting theory & development†, 3rd Edition, Nelson. Underdown & Taylor (1985) â€Å"Accounting Theory & Policy Making†, Heinemann.