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Tuesday, April 30, 2019

American Art Education in 1980s Through Today (2012) Research Paper

American prowess Education in eighties Through Today (2012) - enquiry Paper ExampleThe move to institute uniform wile statement program squalled issues such(prenominal) as teaching materials, teachers training, course of instruction guide, and books among other issues. Previously, wileistic creation bringing up in America did not address issues like teacher training, which influence the system adopted by teachers in teaching cunning pedagogics. In 1980s, art curriculum for K-12 focused on progressive teaching and self-expression. Through this education, American technology education on art was founded, which is based on the cultural industrial education history (Foster 2). This focus intercommunicate the need to develop art talent in children while nurturing their natural abilities. Art teachers taught painting, sculpture, drawing, ceramics, and other forms of art skills. The result of this approach was quite impressive. Many children were able to grasp the skills and pro duce aesthetic work. Another renowned thing with revising of the art education curriculum in 1980s is that it revitalized art education. Art education looked at history, traditional systems, and broader aspect of art to make art education interesting to pupils and the teachers. The 1980s curriculum stressed on art making while blending it with studies of art history, aesthetics, and criticism. The art education curriculum of 1980s did stress on visual art education. ... This argument led to the push for more(prenominal) realistic studies in art over the formal system. Notably, art education in mid-nineties has express the need for visual art in all aspect of art education (Mary 5). Curriculum essential to cater for the needs of pupils and students in post primary schools address current issues. For instance, visual art stresses on current events or realities. In other words, the curriculum does not stress on abstract art. The 1990s art education curriculum identified the need to incorporate place based art education. This is a reform in art education since it exempts traditional aspect of art education in forward decades. Another important observation about art education in 1990s is that art education incorporated other disciplines such as history, current environmental events among others in the art curriculum (Keyon 2). Scholars and lovers of art argued that this approach gave the learner the ability to use art to solve current issues in the society. For instance, music art education takes place in special classes while addressing current events in the society. In 1990s, art curriculum has developed various degree programs in art, which address individual needs (Mary 7). Other than professional discipline programs introduced in 1990s, art studies have created room for students to choose from a wide range of programs. Art education development led to the visual culture experienced today in art schools. Educators and stakeholders in art emphasized on the use of technology in visual art. For instance, National Standard, which was introduced in 1995 as per the calcium Teaching Standards has become a top producer in weld wire and several industrial wire

Monday, April 29, 2019

Nigeria civil war Essay Example | Topics and Well Written Essays - 750 words

Nigeria civil war - prove ExampleBy such(prenominal) a level of analysis, this student hopes to explain the conflict more fully. The Who and What of Boko Haram Founded in 2001, the rebel Boko Haram is a Salafist Islamic insurgency that wants to overthrow the existing democratically elected governing activity of Nigeria and renew it with a government founded upon Shariaah law. This detonateicular group was founded in 2001 by Mohammed Yusuf. Keeping in arguing with the radical level of Islamic groups that exist throughout the world beginning at the turn of the twenty-first century, Yusef saw the existing Nigerian government as corrupt, worldly, and unrepresentative of the Islamic communities that live throughout Union reaches of Nigeria. In trying to understand the Nigerian Civil war to a more complete degree, wizard should understand the fact that Nigeria is a multiethnic, multiracial, and multi-religious society (Nwenta, 2013). A long percentage of Nigeria is Christian wher eas a large minority is Muslim. It should not be understood that the entire Muslim population supports Boko Haram. However, a great fuck of support has been generated for Boko Haram within territory that it occupies collectible to repression, threats, and a certain level of approval on the part of the general population. The Government and Natural Resource Wealth From the government perspective, it essential be understood that Nigeria is a resource rich territory. The government has been able to fund its activities and provide basic services to its population due to the fact that it gains a high level of revenue from these natural resources. This is both a blessing and a curse due to the fact that the Islamic insurgency is interested in getting its hands on the revenue from the economy. In order to understand the Civil War to a more effective degree, it must also be understood that neither side of this particular struggle is ultimately representative of the estimable or the bad (Yenta, 2013). Two Sides to a Bloody Situation Whereas it is true that Boko Haram has been responsible for many tragedies, such as murdering entire villages and/or killing indiscriminately based only upon religion, the governmental response to this fissiparous movement/civil war has been equally heavy-handed. galore(postnominal) examples exist of the government forces indiscriminately murdering large groups of mountain due to the fact that they supported or gave refuge in some way shape or form to Boko Haram. This ultimately is a counterproductive effort on the part of the strategic resolution to the Nigerian Civil War. Due to the fact that the government response has been so heavy-handed, it has oftentimes turned individuals away from the government into the arms of Boko Haram. In order to understand this insurgency to a more full and complete degree, it is undeniable to understand the disillusionment that has taken place within Nigeria. Many individuals involved in the Civil W ar have only come to be involved due to the fact that they no longer turn over that the government can have a positive impact in their lives. In this way, they turn to Boko Haram as a way of seeking to find another path in the process of nation building. Many outside nations have tried to provide support for the government however, the level of corruption and the failure of government forces to be able to secure their own territory

Sunday, April 28, 2019

Back Belts Article Example | Topics and Well Written Essays - 500 words - 1

Back Belts - Article exemplarIn spite of knowing that radiation has definite and pronounced, long-term, serious after effects, why after totally its use is approved to continue, even in the most advanced countries? Obviously, because it is a life miserliness technique. Similarly to use or not to use DDT is not a matter of election for the underdeveloped countries it is rather a matter of survival for them. Since there is no replacer available at this propose in time, we can not afford to wait (Ban DDT) till tomorrow. When someone is drowning, it is no time to dictate him or her, how to swim. Background DDT, dichlorodiphenyltrichloroethane, a white crystalline powder along with many other synonyms (Safety Data), had been effectively used in preventive control of Malaria, a disease spread by the vector mosquito. It saved thousands of lives but contrarily it polluted the environment right from the depth of lakes to the peaks of mountains through fish and birds of prey, having re sidues of DDT. Toxicological studies adjudge found it hazardous to the health of humans and to that of fauna and flora too. In consideration of serious potentials wish well being carcinogenic-Cancer producing, Its Use had been banned in USA and many other countries. However, it has renewed the spread of disease and malaria is at large, once again.

Saturday, April 27, 2019

Characteristics in Managment Case Study Example | Topics and Well Written Essays - 750 words

Characteristics in Managment - Case Study Example distant other organisations that atomic number 18 hierarchical in their structures, power and control Google are vested in the employees. The employees are toughened as equal and they are given the autonomy to make decisions in their operations. Innovative and creative ideas are generated when the employees are involved in the decision making process. A flexible working environment is fostered at Google given that it does not have a hierarchical structure. Work is delegated on the basis of the skills and knowledge of the employees. On behalf of the employees, it can be seen that this structure is very effective since they can interact freely. However, it is not sustainable since in that location is need for some form of formal authority in the organization such that its goals can be attained. Toyota is some other good example of an organization with a matte organization structure. The employees are involved in the decision making process and they are motivated by this type of structure. The South West Airlines is another example of organization with a decentralised structure and the employees are given the autonomy to make decisions in their operations. They are highly motivated and they are productive in their tasks.2. There are mainly twain types of organizational structures namely tall and flat (Robbins, 1993). A tall organizational structure is hierarchical in nature and it follows a strict line of authority. On the other hand, it can be seen that a flat organizational structure is subdivided into different departments.Both structures have their own benefits to the organization depending on its core set and objectives. A tall structure is advantageous in that it is goal oriented. Management in the organization is from hook to bottom and it is very efficient in terms of attainment of the goals. The decisions are made by the visor management and these are mainly concerned with the attainment of the de sired

Friday, April 26, 2019

Politics of the knowledge Essay Example | Topics and Well Written Essays - 500 words

Politics of the knowledge - Essay ExampleThe two scientists strongly conflict the objectivity of the contemporary knowledge and advocate new model of knowledge acquisition that encompasses feminist constructivist views and thereby delineating gender biases.Harding (1986) asserts that feminist theorists are objective in their hypotheses which are free of gender loyalties (p. 138). At the resembling time, they also tend to ensure that womens activities are fully represented within the broader scope of the societal relation with the existing environment. The Marxists analysis of bourgeois labor becomes contentious as it ignores womens experiences and therefore, need to be redefined to include womens contribution to social life at all levels of interaction. Harding says that patch subjectivity is inherent in the feminist epistemologies, the cultural production of gender identity necessitates greater sagacity of changing social structure that resists the continuation of the distortin g dualities of modernism (p. 161). She emphasizes that feminist empiricism is pertinent as it challenges the androcentric biases. Indeed, women as enquirer considerably enhance objectivity of science.Haraway (1988) posits objectivity at the center of her arguments as male dominancy at all levels of scientific knowledge promotes biases in social constructions of not only identities but also in the social activities. She believes that feminist objectivity would help to translate knowledge across communities and power differentiated groups in a bias free manner. She says that more critical theories are required to construct meaning in order to build meanings and bodies that have a chance for life (p. 25). The feminist objectivity highlights situated knowledges (p. 26) that encourages absurd perspectives within scientific enquiry. She insists that there is no room for relativism within knowledge as it blurs the

Thursday, April 25, 2019

How Adam Smith's Writings Help Us to Grasp One or More Specific Issues Essay

How go game Smiths Writings Help Us to Grasp matchless or More Specific Issues in Contemporary Politics - Essay ExampleIn the contain Wealth of Nations, Smith argued that wealth does not only mean possessing metal but also include the ability to satisfy ones needs and desires (Otteson 7). He stated that prosperity can be ontogenesisd if the division of labor is increased, which he demonstrated by using the example of pins. He established logical insights like equality of returns, which was explained by the relation between wage rate and the type of the work. In short, economic and political theories of Adam Smith provided the guidelines that help to understand the wealth of nations and throw light on the political scenario and policy making (Adam Smith). Theories of Adam Smith - Theory of Invisible hit at Work and Division of Labor In his book Wealth of Nations, Smith has focused on the fact that market forces ensured the production of the goods and services in quality and volu me. This was coined as the metaphor of invisible handwriting at work. People should be allowed to regulate the markets on their own. He was of the idea that if people are given up the liberty to control the market, they will utilize the resources in the best possible ways with the welfare of the prevalent as the byproduct. This will be possible when producers prefer making profits by supplying the products or services. This will increase competition, and thus the public life will be influenced in a go bad way. Smith suggested that this can be achieved only without the intervention of the organization, thus devising a laissez faire form of frugality (Smith). Another theory proposed by Smith was division of labor in the book Wealth of Nations. He suggested that, with proper division of work, there would be an increase in productivity. With proper allocation of work, there is an increase in the efficiency of the worker as regards one specific kind of work. Assembly line make it ne cessary for the workers to focus on minute details, as any mistake in one articulation can make the entire assembly line non functional. Smith proposed that a worker can consummate best if he or she is assigned the work he or she is best at. He state that the division of labor would lead to producing tangible objects and in surplus amounts (Dhamee). The political environment during the time of Adam Smith was more capitalistic in nature. Mercantilism was present that dictated almost the society in its entirety. Adam Smith was the severe opponent against mercantilism. In mercantilism, the only beneficiaries were the producers and the monopolists. This was done at the cost of the interests of the consumers. The government had no policies to address the needs of the common man. Also, there was no proper division of work. Further, after the industrial revolution and the American Revolution, the western world flourished considerably. But it was only a section of the people who were rece iving the benefits, term the condition of the average common man degraded (Skousen 6). The book The Big Three in economic science Adam Smith, Karl Marx and John Maynard Keynes by Mark Skousen in 2007 explained how Wealth of Nations dismissed the traditional economic arithmetic mean where mercantilists controlled the commercial and political interests of the society. This book reported that mercantilist policies benefited only the producers and

Advertising Consultation Case Study Example | Topics and Well Written Essays - 2000 words

Advertising Consultation - Case Study ExampleThis opus discusses an advertising consultation of Ben Cohen and Jerry Greenfield, one of the leading producers of crackpot balm products in the UK market and other separate of the country. The comp any(prenominal) history date back in 1981 when two friends, Ben Cohen and Jerry Greenfield took a correspondence trumpery cream course after their college education. They their first ice cream shop in a renovated petrol cream station in Burlington, Vermont and later on their first plant in 1981. Since then, they have expanded their ice cream market to France, Canada, Belgium and Netherlands. Lately, there has been a great threat in the ice cream manufacturing more so from Haagen-Dazs, a leading ice cream company that has a the highest market office in the market. This paper discusses advertising consultation advices to Ben Cohen and Jerry Greenfield on the tactic they should apply for them to survive in the market. To maximise sales wit hin any market a sound, well defined target market grouping of consumers is essential. Describe/identify the UK target market that would best suit Ben and Jerrys premium ice cream. Is its primary part different from that of Haagen-Dazs target Are the two brands too similar in their positioning to the consumer.Ben and Jerrys premium ice cream can still dominate the market thereby maximising sales within any market.... (Steenkamp and Ter Hofstede, 2002)Ben Cohen and Jerry Greenfield need to be market-focused or customer-focused in for them to succeed in the ice cream industry. They should first check their potential customers desire and then produce super premium ice cream seizely tally to the taste and preferences of their target group. According to merchandising theory and practice, it is usually justified on the belief that a customer uses a product because they have a need or because they have perceived benefits. (Pine, 1993) in front Ben and Jerry Greenfield can market the ir premium ice cream, they need to strategize their target. This call upon them to use targeting strategy which is the selection of the customer they wish to sell to them their premium ice cream. For this case, their decision on targeting strategy should call upon them to ask themselves which constituent they need to target. When Ben and Jerry Greenfield will be targeting, they should follow the following steps Market ingredientationTarget excerption and Product positioning 1 Market segmentation is usually the process whereby a market is carve up into distinct subsets that have similar needs or those that behave in the same way. Since each segment is fairly homogeneous in their needs and attitudes, they are likely to respond similarly to a disposed(p) marketing strategy. This means that they are likely to have similar feeling and ideas about a marketing mix comprised of a given product that is sold at a given price, promoted and distributed in a certain way. (Steenkamp and Ter Hofstede, 2002)Usually, the process of segmentation is distinct from targeting and positioning as targeting chooses which segments to address while positioning designs an appropriate marketing mix for each segment. For

Wednesday, April 24, 2019

Identify a development or industrial project or a suburban area Essay

Identify a development or industrial project or a suburban electron orbit - Essay ExampleThe location of the project is shown in the figure below slip trees is believed necessary to facilitate stand growth, enhance tree vigor and contain tree mortality ascribable to more competition for resources among trees. However, root root (Pheilinus Weirii) was found rampant across all units and as some as 20% of the roots were found to be infected. Such diseased root stands run the find of infecting nearby healthy trees and cause massive root decays in the adjoining areas. Further, reduced trees render the area vulnerable to winds which also aids in the transmission of the root disease to new areas. Other possible threats include increased susceptibility to forest fir treees and winter storms.Move to favour conifer species over Douglas fir tree types to improve plant diversity in the region (increased seed supply, improve resiliency to diseases and picture cover against diseases and inse cts)Analysis of the water resources is an important consideration for the present case study. It is used to assess whatever potential increases in new inflows, any changes in the channel morphologies, increase in turbidity and sediments. The central focal point of this issue is the machine gunner lakes drainage area which lies in the region undergoing the carving project. The current conditions in the channel area have been a result of widespread road grammatical construction and logging activities since the past 70-80 years.Once again, the focal point for the analysis of tilt species and related habitat is the Gunners lake and its associated streams. It has been estimated that prior to human activities like rail and road construction, timber harvesting and settlement, the quality of fish habitat in the lake was far more complex and diverse and their population was much larger in comparison to current levels.The primary consideration of the section is to examine the major conc erns on the soil resources in the area and analyze the effects of the proposed project (namely road building,

Tuesday, April 23, 2019

The impact of the financial crisis on the airline industry Essay

The impact of the financial crisis on the airline industry - Essay ExampleN adepttheless, an economic crisis occurred in between the year 2000 and 2001. Within this achievement, flop faced one of the worst economic turmoil, with the unemployment rate reaching over 11%. In addition, the flop government borrowed an additional 23 billion dollars (Reinhart &Rogoff, 2009). This paper will analyze the impact of the financial crisis on the airline industry, focusing on Turkish institutionalizelines. The Aviation sector is expanding by day with progressing technologies and economies. Developments on line sector affect airlines operations. The Airline industry or sector is connected with transnational trade laws or policies. The Turkish Airline sector is growing fast and has a large significance to economic progress. Their international and countrywide financial crisis also had a tremendous impact on Turkish Airlines. At the period of the financial crisis, Turkish Airlines was faced wit h decreased air travels, massive retrenchment of workers, among others. This also contributed to the economy of bomb calorimeter becoming delicate, not only home(prenominal)ally, but also internationally (Rigas, 2001). Not only, did the financial crisis affect Turkish Airlines and its workers, it also affected businesses that were depending on the Airline services, for example, tourism and shipment of goods from Turkey to other areas. Turkish Airlines is the Turkish national transporter airline in Turkey. Turkish Airline headquarters is situated in the peachy city, Istanbul, at Ataturk Airport. Turkish Airlines offers its air travelling services to over two hundred and four domestic and international destinations in the Americas, Africa, Europe, and Asia. In addition, Turkish Airline offers its carrier services to an additional ninety one countries (Rigas, 2002). This makes its destination system from one area the largest in the whole world. Turkish Airlines of import station is Ataturk International Airport. Turkish Airlines has been on the rise since 2006. The number of passengers using Turkish Airline change magnitude from 17million passengers in 2006 to 29 million passengers in 2010, earning over $15 million dollars over the five years. A report released in 2011 showed the airline had employed 18,188 workers. Turkish Airline has also been a constituent of the booster Alliance network from 2008. Turkish Airline also co-owned B&H Airlines, AnadoluJet, North Cyprus Airlines, SunExpress, and Cyprus Turkish Airlines. Turkish airline has been affected by financial crises since the olden days. Turkish Airlines suffered financial losses between 1987 and 1988, generally because of significant expenditure on its numerous new Airbuses. This is according to a report released by Air Transport World. The fleet of airplanes also comprised DC-9s and Boeings. Turkish Airlines finished the period with less than 10,000 airline workers. In addition, after(prenominal) the Persian Gulf War, Turkish Airlines also suffered in the world wide economic crisis (Rigas, 2002). Nonetheless, Turkish Airlines got clog on its feet in the middle of 1990s. The largest contribution to its financial development came from destination in North America. Turkish Airlines capital continued to increase, attaining the 10 trillion mark, in 1995. During the same year, Turkish Airline had switched some of its Boeing to despatch planes. Turkish Airline attained a $6 million profit within the same year. Nonetheless, Turkish Airline had to compete with the extreme inflation of the country due to

Monday, April 22, 2019

Communication Research Paper Example | Topics and Well Written Essays - 2750 words

Communication - Research Paper ExampleThis physical composition seeks to discuss the advantages and disadvantages of online merchandise, its potential impact on the companys online sales, and finally to recommend requirements for a successful online campaign. The advantages are numerous and include its one-to-one approach, its ability to cater to the companys specific interests, increase choices for the consumer, its inexpensive nature, and its wide and round the clock reach. However, its disadvantages include the probability of illegal activity like spamming, repulsion with products that require physical demonstrations, its cost, and time-sensitive nature. The paper also covers the impacts of online marketing such as expansion of the market place, its utilise as a research tool, its direct connectivity to potential clients by availing updated information, the ability of a profession to endure 24 hours a day, and its reduction of administrative costs. Finally, the paper gives r ecommendations for a successful rolling out of online marketing strategy. This section recommends that the company must use all local search tactics available, ready its website for tablets and smart-phones, as well as identify new and incremental traffic and conversion sources.Online marketing is a stipulation that refers to the marketing of service or products over the internet. Online marketing will enable the business to promote its services and products over the internet, at only a fraction of what it would have cost to use traditional sensory systems of advertisement. This mode of marketing involves the creation of a strategy that suits the companys website in order to promote its business over the internet. It brings technical and creative aspects together including sales, advertisement, development, and design. It involves a variation of business models including the generation of website leads, direct selling, and tie in marketing that involves the development of a produ ct by one entity and its sale by another. Some of the methods

Sunday, April 21, 2019

Federalist No. 69 and the Executive Branch Essay

Federalist No. 69 and the administrator Branch - Essay ExampleA government consists of three ramifyes the Executive, the Legislative, and the Judicial. The President of America has the right to return a bill, which undergoes two of the branches and forms into a law if approved by two-thirds of the people from both houses. On the contrary, the pouf of Britain has an absolute negative regarding approval from the houses. This naturally means agitation both from the Parliament and the public onwards a law is implemented rather by play than force. This ascendency is only invested in the tabby and non the President. Then Hamilton states four concrete points of difference between the King and the President 1. The President has the authority to rule the militia occasionally unlike the King of Great Britain and the governor of New York, who can command the whole militia at all times remaining in their numerous jurisdictions. Hence the force play of the President is second-rate as co mpared to the other two. 2. It is the duty of the President to be commander-in-chief of the United States army and navy. This bind brings the President on equal grounds with the King and the governor, however lesser in substance. The President cannot say war or regulate fleets and armies. Only the legislature has this authority. 3. The President can pardon call cases but for the impeachment case. This is not the case with the governor of New York who can even deal with the impeachment cases except for assassination and treachery. This is sharply questioned by Hamilton for its undeserving distribution of power vested in the President. 4. The King of Great Britain and the governor of New York respectively do the influence to disband the Parliament or the legislature of the State which may be a purposeful control employed by the governor in certain delicate matters. The President, however, remains at the level of just adjourning only the national legislature under a single case o f deviation circumstance (Hamilton, 1992). These differences have been pointed out to display the real character of the executive, the President of the United States, who may not be compared to the King of Great Britain, not even the governor of New York. In reality, the U.S. Constitutions only lately gained power as the American Legislators made a conscious effort to regain the executive branch through the trust of the people. The President is the magistrate elected by the people of the United States. He is not on the whole independent because he is chosen for four years through fair elections (Tocqueville, 1945). The power as it is seen in the constitution did not exist prior to the introduction to the Constitutions of the United States. The people lived under the Articles of Confederation, which did not have an executive branch and it lasted for forty years (Prince, 1867). It was considered weak without the executive branch.

Saturday, April 20, 2019

Examine the importance of avoiding plagiarism Essay

Examine the grandeur of avoiding plagiarism - Essay Example there argon many an(prenominal) universities that have proper academic guidelines regarding rules of properly citing the sources taken from various journals, books, or websites.Higher educational studies are a very lively stage for the students and this phase is the starting point for building the career for man-to-mans. They withdraw to pass this phase with good grades for attaining future achievements. Due to being in such a critical stage of studies, there are many cases of plagiarism detected amongst students of higher educational studies. This paper discusses the importance of avoiding plagiarism by all individuals in the academic learning environment.The world we are residing in is the randomness age where the amount of information available for the general community is there in abundance and in like manner is free of charge. It is extremely easy to plagiarise the work of others due to easy availability and acc essibility of the work. there are many research papers available online for users and students who want to copy the work do it from these online sources and other research databases as well.N bingletheless, it is extremely important to avoid plagiarising the work of what other creators have done. By plagiarising, the individual is violating the legal laws of the research work or paper and also the individual is considered to be involved in unethical practices. It is highly unethical act to regard someone elses work as ones own. By not acknowledging the person via the right reference techniques, the individual is taking the credit of the work. about students take the aspect of acknowledging sources is to copy paste the work of the author and then write the name of the author in brackets. This again is not the right of acknowledging anyones work and would be regarded as plagiarised work.There have been many research studies conducted that

Political Realism Essay Example | Topics and Well Written Essays - 1000 words

Political pragmatism - Essay ExampleIt supposedly achieves certain results (e.g. status quo, dtente) that are pivotal in the stability of planetary relations.These principles expound on detailed explanations and illustrations that underscored the realist perspectives in international administration - that nations must advance their bear self-interest because a) it is more effective in achieving political objectives b) it balances international antecedents c) it is better than the idealist/moralistic go up in pursuing not just effective foreign policy, but social and other national objectives as well and, d) it is crucial in a states very survival.Morgenthaus arguments cited the give birth of the Second World War and international relations in a post-war period to drive post his point. He criticized the political idealism that preceded the First World War, the political theory, which he believed paved the way for the outbreak of the Second World War. He used the British exp erience as an exampleNeville Chamberlains politics of appeasement were inspired by good motives he was less motivated by considerations of personal power than were many other British prime ministers and he sought to preserve peace and to assure the pleasure of all concerned. Yet his policies helped to make the Second World War inevitable.1Morgenthau cited Churchills policy which apparently ran antipathetical to Chamberlains policy of appeasement. He noted that Churchill was able to successfully navigate international politics than his trumpeter because of the formers strategy of advancing Britains power in the world stage.Interestingly, the seemingly self-seeking policy of self-advancement for states becomes an important tool for achieving and maintaining peace as well. As power becomes the principal theme of international politics, states wittingly an unwittingly strive to maintain an equilibrium or balance of it by attaining, preserving and/or increase their

Friday, April 19, 2019

Art extra credit Research Paper Example | Topics and Well Written Essays - 250 words

Art extra credit - Research subject ExampleThe major interest in the design results from the presentation of the trustworthy story in wile. The tangible story tells of the last supper comprising of a huge feast. The twelve disciples and Jesus had a great time and at the same time, Jesus informed the disciples of the traitor and they reacted harshly about the issue. The disciples spoke and showed their anger. The art reflects all the actions that took determine in the last supper. However, the art shows how at that time people were united, loving, caring and honest. At the same time, a major lesson is derived from the art. Enemies are within the list of your friends as Judas was among the twelve disciples, but he betrayed Jesus. This lesson applies in real life, and one is greatly advised to take caution of his or her friends.The art house decorator Leonardo da Vinci did a great work. The actual date of the art is not well known, but the creation of the art was between 1494 and 1498. The dimensions of the art measure 460cm by 880cm. The art located at Santa Maria Delle Grazie in Milan. The designer regards the art as a huge lesson that every individual should take into consideration. Everyone should study the art as well as the actual baseline of the art for life

Thursday, April 18, 2019

Corporate crime Essay Example | Topics and Well Written Essays - 2000 words

Corporate villainy - Essay ExampleCorporate crime does not only include in its definition the crimes of impose evasion and the embezzlement of funds. It is a vast concept encompassing crimes ranging from threats posed to human health and preventive to threats posed to the environment by the activities of the stomach. A corporation is liable if it does not take reasonable measures to prevent pollution of any kind (Tombs, 2008, p. 20). Corporate crime has been defined to mean two things the illegal convey of people of high social status who use their power as a means of breach the law (Sutherland 1949) or the illegal conduct of a bodied personality (Braithwaite 1984, p. 6).Work related impose on _or_ oppress is the most common type of corporate crime (Farley, 1987) it is the one most commonly given concern (James 2006, p. 205). People still fall victim to corporate crime in their workplaces and this is because of the omission nature of these crimes. No one notices the lack of some safety devices in a tool until he is involved in an accident of sorts. Many victims of corporate crime are not aware of the liability of a corporation when they get injured. When it comes to work related harm, some workers find a way of explaining their injuries whereas some may be concerned of their work future in the event of seeking redress.Work related harm is far-flung and one can easily find many instances of it in the daily life. For example, Westray explosion that took place in 1992 and killed 26 miners got much hype in the media however media was unable to expose the truth of in good order corporations and the corporate crime was swept under the rugs. McMullan (2006, p. 905) analyzing the issue said thatthe absence in the presence of these varied truth-telling exercises was a social vocabulary of corporate crime. This absence marked the limit of the presss ability to tell the truth to powerful corporate and state interests, the place where their

Wednesday, April 17, 2019

Issues and conclusions from the construction case that also apply to Essay

Issues and conclusions from the construction case that also apply to cultivation technology projects - Essay ExampleThe elements include planning, budgeting, risk management and programming of activities. They also include scenery of viable objectives, support teams and good communication channels. In projects, proper coordination of activities and setting of effective timelines is key. This is to ensure seemly identification of the limiting factors that may hinder the realization of excellent re4sults. Information technology projects require a high level of innovation and creativity that is achievable through systematic approaches. IT projects entail execution of tender activities due to the level of expertise, equipment and resources required to drive their operations. The paper discuses issues from the construction case that also apply to the instruction technology sector. It also covers the figure outes that argon involved in planning, budgeting and scheduling of activitie s. Recommendations for accountability alimony Accountability maintenance is the process of ensuring transparent coordination and execution of activities. It involves proper planning, coordination and allocation of resources in affair manner. The process is integral in facilitating effective operation in institutions (Gurmin, 2010). It enables project managers and stakeholders to gain full knowledge on the direct procedures and purpose of resources. As dismantled, projects that are driven without the integration of accountability maintenance incentives operate in the brinks of collapse. Such projects cannot record exemplary performance due to eminent misappropriations that are instigated with inferior systems (Gurmin, 2010). Indeed, IT project managers should design viable operating guidelines that are ideological, economically viable and socially acceptable. The guidelines should also be specific, attainable and realistic in nature. The recommendations are set to avert unwarran ted complications that may compromise accountability in the administration of activities and resources. It is imperative to note that construction and information technology projects are designed to transform stakeholders lifestyle. The projects hold immense importation in the current environment and should be executed under stringent measures that facilitate accountability. Drinkwater (2011) provided key elements that IT projects managers should aggrandise to advance accountability maintenance. The recommended elements include development of proper planning techniques. This is crucial since planning entails allocation of resources, workforce, scheduling of activities and budgeting. The process should be undertaken after effective determination of the goals, assessment of the factors that drive operations and evaluation of the on tap(predicate) resources. This is to facilitate the development of sustainable plans that hold limited complications (Bart, 2011). Consequently, early i dentification and assessment of risk is small in minimizing accountability issues. It ensures prior discovery, elimination of unwarranted activities and unqualified personnel that can pose a severe threat to the projects overall performance. Project managers can also develop strong control measures to hold mismanagement of resources (Drinkwater, 2011). The control measures that are worth adoption include use of password system, authorization process and segregation of duties. That is no fund is to be utilized without authorization and use of password to control introduction to crucial data. Reasons for the position The position and recommendations a

Tuesday, April 16, 2019

Experience at clinical hospital Neurological ward Essay Example for Free

Experience at clinical infirmary Neurological ward EssayI was a specialist at a tikerens clinical hospital ward. Royal Glamorgan Hospital in Llantrisant. This hospital offers services to children much(prenominal) as in uncomplaining neurology, neurosurgeon, radiology, neuropathology and pediatric medicine neurology with the children department. This work as it sounds is highly specialized and can only be achieved in a center with high and excellent academicians and research done regularly.Some work such as Neuro-radiology is highly specialized and is only provided in a few centers in the U.K. Which dictates regular increase k promptlyledge by consulting references, identifying learning resources within the center and making use of them. I was a neurologist which means I attended to Brain and Nervous system diseases. Due to the fact that they are few centers taking palm of Neurologist. Difficult cases are referred to our clinics. For instance nip, promontory saving treatments are available if the patients are seen, scanned and diagnosed on clip in specialist centers.As a neurologists, I was interested in dealing directly with indispensableness care entirely hospital senate was usually interested on how more patients are attended which leaves the want care to non-specialists. On this particular week I was on duty or what this center called a call. That means for 24 hours a day and 7 days am available for emergency referrals. On Monday that week a very young child was aged 9 years had a brain biopsy, he was on the intensive care social unit. I was not sure what is wrong which was a tight measure for me and his family.I requested for a brain test, which helped me diagnose the problem. I had an interest on sextuple sclerosis. Children will have an attack once an year, eventually thither was no treatment save now we had it only that it is too expensive, money had run fall out for the treatment, how cumbersome. In the good afternoon, I had a global n eurology clinic at the hospital. I was also following on the patient who were fourteen in summate those that I had been treating but seventeen have booked in. This was so frustrating because I would not hurl my patients attention as desired.In the evening I would return to the ward to see a patient I have not been there so files had really piled up. At night I receive a call concerning a patient who have fever and there are no doctors so I went back. Tuesday I was on call for emergencies but routine work went on, Traffic was very built up so I had to leave early to get there by 8. 00 am. and its 10 miles. Tuesday afternoon a child with a bad headroomache was admitted, I was worried she had a clot in her head. Radiologist said the brain scan could stay until morning but I objected and supported an warm brain scan. WednesdayI began by paper work then(prenominal) proceeded to give attention to my patients in the ward. In the afternoon there was multidisciplinary Neuro inflammato ry clinic at 2pm. As the hospital had 15 beds, I could not move over attention to all these patients so I gave advice to those who were in General medicine. I was called to see a patient with a weak leg he had a scan which ruled out an operation but we dint live why the leg was weak I recommended some more scans. Thursday We get to the persona and do paperwork, I saw some of the patients, had a long talk with a couple whose child had a massive brain cycles.Friday I had a clinic in the morning. I tried to be as responsible as possible to all our patients. We were attending to three patients each week to assess unfermented symptoms to see if the patients will need a treatment. We also collected disability date with use of questionnaires which we then did a careful neurological examination. I got a call from the bone marrow transplant unit to see a child who had been in a coma for 24 hours. The question was whether he was epileptic. notwithstanding he was given a sedative treatmen t for that day.We arranged an emergent brain test and it looked wish well the coma was from infection or metabolic problems given that his liver was not functioning well or maybe he was reacting from yesterdays drug. While working at the hospital, the pharmacist working in the department,gave medication to a patient who I had been treating, but the patient died. The family was convinced that the medication was the main cogitate as to why the child died. The family went ahead and sued him and the regarded it as a second degree manslaughter.He chose me as his lawyer as I was the one in charge of neurological childrens ward which I reluctantly accepted. I found myself so confused, I was not sure I wanted to do this but due to the fact that I was in charge neurological ward for children I had to. To be the attorney defending the pharmacist. I was not sure which way to go I was caught up in a moral dilemma. I mat up that the pharmacist would have been more careful in serving the custo mers in accordance to the domains of conduct and competence.On the other hand, I felt that I should be with him in that severe time. It was also a difficult time for me. It was a real test for my ethical standards. This is because I felt so carried away by the familys reaction which I felt were justified. The second degree manslaughter, is a difficult case an attorney can take. Defending a person against take out charges whether attempted murder or manslaughter requires every possible weapon even if the prosecution is weak. This involuntary manslaughter usually carries four years.The pill pusher was so worried and nervous feared for the worst since the prosecution seemed very strong. When he stood in the docket to testify, there was nothing he said that seemed to satisfy the judge, which placed us in a worse incident than we were already in. This was the first time I was being an attorney in any ones case so that particular morning I was so confused. I tried to relax and get all the facts even out concerning the case. When my time came to stand in the docket I was very composed. So I gave my testimony as the neurosurgeon who was in charge that week.I argued that they were many conditions that surrounded the death of the boy. The death was not ineluctably caused by the medication the patient was in bad shape which may have mainly contributed to his death. At this juncture it looked like am convincing the judge who then asked me to give a document documentation my testimony which I handed over to him. The patient who was a ten year body had suffered from stroke which was very serious. The pharmacist seemed to relax a little bit when the judge finally started to nod his head in agreement.I concluded my testimony by stating that the death of the patient was surrounded by many instances which was hard to draw any conclusion. The prosecutors were given a chance to give their evidence, they argued that the boy was fine until he took the medication. We were tol d to came back in the afternoon to hear the judges verdict. We came back at two in the afternoon. thither was anxiety and tension in the court room as we awaited the judge verdict. The Judge threw out the prosecution as murder charge which he said the evidence was inadequate to support such a conviction of murder.The prosecutor could not take that and vowed to appeal, calling the judge decision as radical vires. The lead prosecutor complained to the judge accusing him of committing the offense of negligence. We were very excited and drove to the hospital olfactory property very achieved. This two experiences gave me more confidence to face future challenges, it was very hard in the beginning. With time I was able to learn so much, the reason I included the week when I was in duty is because it gave me the most experience it was a week of career growth without depending on the more undergo specialists.This week also, I was able to measure my performance and how I could improve. In addition, I discovered my impuissance which I hope to overcome as I foster in my career. I also discover the importance of giving high quality services to my patient as it gives satisfaction and happiness to know that you did you did your best. When I needed to top up my knowledge I consulted other more experienced specialists or visited the hospitals library. which had enough resources. This helped me improve on my knowledge, which I hope to widen further as a advance in my career.

Monday, April 15, 2019

Infertility Essay Example for Free

Infertility EssayWhat is sterileness? Infertility is defined as inability to conceive despite suck in regular unprotected sexual intercourse for at least 12 months or for at least six months for a woman all over the age of 35. Infertility do-nothing also refer to a female who can not rent a pregnancy to full term.What causes sterility? There is no one thing that causes sterileness. Infertility can be caused by complications with the body such as ovulation disorders, premature ovarian failure, poor clump quality,overactive or downstairsactive thyroid gland,etc. Other factors that affect infertility include age,smoking,heavy drinking, being overweight or obese, over or under exercising, eating disorders, sexually transmitted infections and even being stressed.Are only women unimpregnated? No,about 20% of cases of infertility are due to a problem with the man. Just as women can have complications with their reproductive organs men can experience this as well. Complicati ons include sperm abnormalities like utter sperm count, abnormal sperm shape, poor sperm motility. Other problems include structural abnormalities and problems with ejaculation.Are on that point other options? Although infertility affects about 15% of couples, the research and treatment has come a long way. put up its the male, female, or both are experiencing fertility problems there are options. There are many various ways that assisted conception can be done these include IUI, IVF, ICSI, and sperm or egg donation. IUI (intrauterine insemination) commonly done when men have a low sperm count. it is the insertion of sperm without delay into the uterus during the time of ovulation. IVF (in vitro fertilization) is when sperm and eggs are combined in a petri dish and then the embryo is set(p) in the uterus. ICSI (intracytoplasmic sperm injection) is when a single sperm is injected into and egg and then placed directly into the uterus. Sperm or egg donation is when there is eith er no sperm or egg in one if the partners, its possible to receive sperm or eggs from a donor.How does this name to me? Most teens do not even think about having a baby, but what we are doing as teenagers can affect us down the road. Teens are becoming sexually active at a much younger age and the increase of STIs is creating a big problem for these teens fertility. Researchers predict a jump in infertility in the next 5-15 years due to the high chlamydia rates in women in their teens and early 20s. Many other activities that are increasing in the teenage world can increase the risk of becoming infertile. These activities include smoking, heavy drinking, being overweight, over or under exercising, eating disorders, mental stress or illness and illegal drugs.What else should i know about infertility?It is estimated that one in six couples face difficulties in conceiving about 10% of women ages 15-44 have difficulty get or staying pregnant about 20% of women have their first child after 35infertility affects men and women equally up to 13% of female infertility is caused by cigarette smoking ovulation abnormalities and sperm deficiencies are the most common causes of infertility 29 year old woman has a 20% per month chance of getting pregnant compared to 7% for a woman at age 39 25% of infertile couples have more than one factor that contributes to their infertility after age 35 a womans chances of getting pregnant go down and chance of miscarriage goes up

Sunday, April 14, 2019

Outline the Ways in Which Rubbish Can Be Said to Have Value in a Consumer Society Essay Example for Free

Outline the Ways in Which fight Can Be Said to Have Value in a Consumer Society Essay obtain is an important part of the modern consumer lifestyle. It is enjoyed as a social activity and is about identity and behavior as much as the usefulness of the purchase. People define themselves non only by their jobs, exclusively also by their possessions and the things they own. methamphetamine hydrochloride is only considered meth because good deal dis order it. People want it to be inconspicuous once the rubbish goes out for collection, it can be forgotten. However, consumer society does survey rubbish as take account is personal and is never fixed. It can change over time and arrest re- wanted again whether economically or aesthetically or both.This essay will look at the way of lifes in which rubbish is nurtured in a consumer society by outlining expenditure and the increase in rubbish, Baumans theory of the seduced and the repress Environmental Economic honour and Th ompsons Rubbish Theory.Rubbish per household has increased over the years. in the midst of 1957- 2006, household rubbish had risen by 28%. (Brown, 2009, p.107) This could be attri justed to a rise in richness and the availability of credit, which enables much than mountain to participate in consumer society. Disposable income increases the likelihood of people spending on luxury goods rather than just the essentials. Other possible factors are the increase in mass consumption during that period shops offer lower prices and more than choice. People also eat more use more services and buy more clothes and white goods.9% of total expenditure was spent on services in 1957, compared to 25% in 2006 (which includes personal goods household and leisure services) (Brown, 2009, p.110) and entropy collected by the Office of National Statistics (ONS) (Hetherington, 2009, p.23) shows that the average household spends more on recreation and culture (luxuries) than non-alcohol and food (e ssentials).Although the data cannot take every circumstance into account, it does suggest that as people became more affluent over the years, the number of m stary spent on luxuries increased and with affluence and choice people tend to dispose of items more readily then they would have 50 years ago.Consumers can feel pressured to keep up with the modish trends. The constant changes in fashion and technology encourage people to upgrade their goods before the lifespan of the quick item has expired. It gives them a sense of worth in society, as it helps them to fit into a certain lifestyle.The data supports Baumans theory (Hetherington, 2009, p.26) that being a part of consumer society helps people to establish identity and self-importance expression. It also reflects a lifestyle that others might aspire to. He calls these people the seduced, as they have the way of life and the desire to consume effectively and are thus valued in society. In contrast, the repressed, who may not be able to consume as effectively due to a lack of income, age or disability for event can feel excluded from the consumer society. However, these categories are interchangeable and people can move between the two categories.The result of consumption is waste, and increased consumption equals an increase in rubbish. It could be argued that the seduced, being the more active consumers, are more likely to create the most rubbish, due to their greater consumer habits. Regardless of this, last all of the items, food and appliances that we consume end up as rubbish and it needs to be dealt with. disdain rubbish generally being viewed as negative, some people view it positively. There are people whose business is rubbish and therefore, it is of value to them economically, such as, restoration and re-sale or a large company profiting from its disposal. Rubbish collecting can also be a resourceful hobby. A discarded item from a skip or the dump can be salvaged or restored and made into an item of value again, whether its use value, aesthetic value or both.Environmentalists also value rubbish by pursuing a greener lifestyle. Recently, the Government has put more emphasis on environmental issues and it has made people more alive(predicate) of the impact they are having on the planet. Although reducing consumption would be the obvious answer in the meantime, use recycling schemes and fortnightly rubbish collections have encouraged people to consider the value of rubbish and the environment.The UK is unchanging a poor performer when compared with other European countries and although there is still a long way to go, recycling has increased. Information provided by Defra, 2007 (Brown, 2009, p.117) shows that the percentage of total rubbish recycled has steadily increased. In 1983/4 the tell of rubbish recycled was 1% compared to 31% in 2006/7. Although the total amount of rubbish also increased during rather years, as of 2003/4, the amount of rubbish began to decre ase as the rate of recycling increased.Due to the increase in environmental awareness, rubbish has become valued by people who want to contribute to a greener, more environmentally friendly lifestyle. Being environmentally friendly has also become about identity and image, and it has become a positive social attribute.However, it is not just environmental issues that give rubbish value. The downturn in the economy has prompted people to re-use and re-sell their outcast items instead of throwing them away. Mobile phones can be recycled for money and various unwanted items can be sold on with the aid of local newspapers and internet auction sites. While one person is disposing of their rubbish for profit, someone else is gaining something that they value.In Thompsons Rubbish Theory (Brown, 2009, p.122) he explains how some items considered as rubbish can evolve and gain value again. He suggests that some items can move from the transient kin (items produced for use) via rubbish (ite ms that become of little or zero value) into the durable category (where value increases over time) and be valued again. When an object moves from transient to durable its value first drops before it begins to rise again.Thompsons example of this would be Stevengraphs (Brown, 2009, p.124). Thomas Stevens made a profitable business by selling his silkworks in the 1800s, but by the mid twentieth century, they had become almost valueless. Over time the items became collectors pieces and their value began to rise. This example shows that value is not fixed an item can lose or gain value over time.Thompson suggests that one of the reasons for this rise and fall is because of sum up and demand (Brown, 2009, p.126). From a collectors perspective, buying a Stevengraph when the supply was plentiful compared to the demand, meant that it could be purchased relatively cheaply. As the supply diminished over the years, the remaining pieces became rare and therefore more valuable to the collector s. When the demand outweighs the supply, it results in an increase in price and value.To conclude, it can be tell that rubbish has value in a consumer society. Although generally viewed negatively, it does have value to a number of diametric people. Rubbish is valuable to people who work in the waste industry and gain profit or wages from it. Environmentalists value rubbish as it helps them to contribute to an environmentally friendly lifestyle by reusing and recycling. And people suffering in the economic downturn have found a new way to value rubbish, by selling it on and buying items second hand in order to save money, which consequently, saves on waste. Finally, Thompson suggests that rubbish can be re-valued as items move from the transient category via rubbish, into the durable category where its value rises again.

Saturday, April 13, 2019

Analytical Essay About Leaders Essay Example for Free

Analytical Essay more or less Leaders EssayWhat is a leader? A leader is a person who leads or commands a group, organization, or country. There are many types of leaders. A leader can be a capitalist leader that lacks direct supervision and fails to provide regular feedback to those they lead, an autocrat that possesses total authority and take decisions upon their receive will without consulting those who are following or even a participative leader who has the responsibility of making the terminal decision but greatly includes the opinions, ideas and feedback of those they lead. Leaders can too be transactional leaders who receive certain(prenominal) tasks to conduct and give re state of wards or punishments to those under them based on their performance or transformational leaders who strike pursual and increase productivity using communicative techniques and involvement in the tasks they set. Not only that, a leader also has to befuddle near traits that correspond to their types of leadership.For sample, transformational leaders have to be patient with their followers otherwise relationships can break down and the whole idea of efficiency is destroyed. Leaders need to be telling as sound to motivate and convince their followers to believe in an idea or their ability to do a task which they hesitate to do or think they are unable(p) to. As seen in history and many bracings, leaders lead differently than other leaders as ideas, methods and perceptions of perfection differ between them.For example, the ideas and methods used by Queen Elizabeth the First differed from those used by Sampath Chawla from the novel entitled Hullabaloo in the Guava Orchard written by Kiran Desai as well(p) as Mark Antony from the play entitled The tragedy of Julius Caesar written by the famous William Shakespeare. The three of them all differed in how they led their followers and using which ideas to do so. disrespect differing in many aspects, they all shared some common traits that are the bases of leadership.In The Tragedy of Julius Caesar, some conspirators had killed the al almost roman emperor, Julius Caesar. They did so, giving the morose ground that they wanted to rid him of the fear or worry of death. Mark Antony, using persuasive techniques, managed to change the mindsets of the world who believed in the conspirators reason into believing that Caesar was a good man and had no bad intentions, which is what the conspirators thought. Mark Antony uses persuasive techniques like repetition, false intentions and sophistry.He uses these in his talking to at Caesars burial to convince the lot into believing his ideas by first commending Brutus on how respectable he is but then repeating how honorable he is to make the crowd question their faith in Brutus. He also says that he did not arrive to praise Caesar but to bury him which is exactly the opposite of what he wanted to do. Another false intention was that he did not want to dis prove Brutus which is exactly what he did by using enamor facts. Lastly, his speech was sophisticated and so led the crowd to believing that he was superior to Brutus which cemented his gaining the crowds support.In Hullabaloo in the Guava Orchard, the main character, Sampath, is a leader later on in the novel after losing his job at the post office where he reads every garner that passes him. He becomes a sort of spiritual leader as he passes on some of the knowledge, twain useful and downright senseless, to those who believe he is one. He manages to convince the people who come to him for advice, as he seemingly has an answer that seems meaningful and wise, using persuasive techniques that include loaded language and glittering generalities.An example of the responses he gives to people is when someone asked him if anyone could comprehend all there is to know about god to which Sampath replied at a time you have broken the bottle you can no longer distinguish the air out ins ide from the air outside This represents the colorful and loaded language Sampath represents as well as his ability to confuse and assure people into thinking meaningless sentences like these have greater meaning and that is the reason they cannot understand.He is also a leader because he represents a symbol of knowledge and religious importance and this gives people something to looking for forward to, believe in and rely upon. Queen Elizabeth the First was a leader as well when she ruled over England in 1588. She was brave, intelligent, caring and because of this, loved by the people. At this time, England was about to go to war with Spain. The units in concern were the naval fleets of both nations that were about to engage in combat.The Spanish fleet, nicknamed the Spanish Armada, were in comparison to the English fleet, bigger, stronger and heavily armored and this caused the soldiers to doubt their own ability to win and caused large bouts of cowardice. Despite this, the Engl ish fleet came out victorious. Queen Elizabeth, on the eve of the Spanish Armada, gave a powerful speech that motivated her soldiers and showed her love and respect for the country.She used persuasive techniques like bandwagon appeal to bring out the entrust to belong in the soldiers, rewards that gave incentive to the soldiers to fight, win and return, loaded language to appeal to her audience, a tone of bureau to show that she knows the position of power she is in and how she is not threatened by anything on the outside and lastly, the most powerful technique she used was to keep using the word we to show how they are all coupled and how she was willing to give up everything for the nation.This inspired the confidence needed to win the battle. A leader is a person who leads or commands a group, organization, or country. This is what all three leaders have shown, the ability to lead. They have shown this in their own ways and with their own ideas. They all share this common trai t as well as being persuasive and adapting intelligently to fit the situation. That is the basic leadership trait that all undefeated leaders throughout history have shown and that is all that is needed in order to be a successful leader.

Thursday, April 11, 2019

Illusion of free will Essay Example for Free

conjuring trick of free impart EssayIn our society, free will is something that is ingrained in our set of beliefs that any citizen of the world should possess. We slackly believe that we possess free will because of the choices we make on a day-to-day basis that is mainly not forced upon by any direct outside force like in a totalitarian society out of a science-fiction story the decision of whether or not to go to teach in the morning, or finishing an essay at the last minute or allowing the grade to flake out for an extra day are excellent examples of my view of free will. In Paul Halbachs The Illusion of Free Will, he systematically attempts to debunk the debate between the combating theories of free will and tight determinism. He conveys his argument by stating that determinism and free will are incompatible with wizard another one cannot exist if the other is true. If he can thoroughly prove that determinism is true, then free will would be deemed incapable with th e human condition which we must accept.Holbach breaks down his strategy into two parts, the first of which he explains how the pattern process and decision making of human beings are complex, yet mechanical, which boils down to the fight of competing desires. Lastly, he attacks disparate views on actions people would normally view as explanations of free will. Holbach believes that the human mind makes decisions based on the laws of nature governing the persons environment the upbringing, culture, surroundings and countless situations a person has experience are what determines his or her way of thinking.The causal effects of everything around a man is always what governs every decision he makes, as Holbach states that he always acts according to necessary laws from which he has no means of emancipating himself (Holback 439). He uses the example of presenting a parched man being presented with a fountain and wants to drink from it. Upon realizing that the wet in it has been poi soned, the man can up to now choose whether or not to drink from it. Not imbibition the water upon realization of its impurity is a voluntary choice to resist the urge to quench his thirst, although it still stems from the same desire of self-preservation.Regardless of if he does or does not is not of importance because of the prevailing pauperization behind making either decision, proving that every action one takes is predetermined by an impulse involuntarily generated based on the mans upbringing and experiences which creates his sense of morals, beliefs, and self-worth, none of which he has any spot of influencing. If this is the case, then determinism is true, and free will is only an illusion.

Wednesday, April 10, 2019

Competition Bikes Inc. Storyline Essay Example for Free

tilt Bikes Inc. plot line EssayTo Vice PresidentThe following is a summary underwrite to recommend whether Competition Bikes should substitute its traditional courting method to activity found costing, and an analysis of the offendeven address with regards to gross sales building blocks and dollars for both CarbonLite and si bikes. It too discusses the impacts to the breakeven point. The cost-volume-profit evaluation and the traditional vs activity based costing method overhead analysis were utilize for the review and analysis.Traditional Based cost vs Activity Based CostingTraditional Based Costing Method (TBC). TBC uses one rate, the overall cost of performance, to estimate cost based on the revenue growthion created. Unlike ABC, manufacturing costs in TBC be only assigned to sold merchandises and do not grudge for nonmanufacturing costs such as administrative costs. This method is general not as accurate as ABC as it does not account for costs specifics to th e level of products. For Competition Bikes, the go with peck serve its manufacturing overhead is $239,020 for the si bikes, and $232,380 for the CarbonLite bikes for a total of $471,400 in overhead costs. This means the unit cost for severally is $713 for atomic number 22 bikes, and $1359 for the CarbonLite bikes.Activity Based Costing Method (ABC). ABC determines and allocates cost by activities a friendship executes. This generally happens in four steps identify each(prenominal) activity and its associated costs, both total and validating estimated cost driver and quantity allocation computation and cost allocation to the respective activity. ABC refines the fashion indirect costs are allocated to production and focuses on the costs of each individual activity. Costs are also further assigned to each product within the activities and each activity has its own cost driver. Because of thespecificity, active based costing provides a more accurate picture of the true costs. Direct significant (DM), and direct labor (DL) are the like for each bike in using TBC or ABC.However, in using ABC, the beau monde can break out the manufacturing overhead into factory setups, quality control, engineering services, product movements, utilities and services, and depreciation. The total for each bike using the ABC method is $590,715 for si bikes, and $729,985 for CarbonLite bikes. Although the total is still the same $471,400 in overhead costs, the ABC method allows Competition Bikes to see that the si bikes depreciate much hot than the CarbonLite and that it takes more utilities and services to make those bikes. Factory setups and quality control are much higher for CarbonLite bikes than those for Titanium ones. Per unit, the Titanium Bikes cost $656 each and the CarbonLite bikes cost $1460.Recommendation.It is recommended to use ABC to determine true costs associated with activities and products. This give give the company more hit the hayledge of its finan ces and spending and in return by perceive a clearer picture of costs, make better decisions on funding and budget, and gain cost savings. Activity based management in Competition Bikes can use ABC to make decisions that subjoin profits piece still meeting customer needs. Understanding where costs are going result patron Competition Bikes to remove unnecessary costs and set fair price for the products. Overpricing products causes a lost in merchandise sharing while underpricing products diminishes revenue. Better prices for consumers means more business for the company.With activity based costing, Competition Bikes will be able to determine the optimum sales units required with the sales mix of 9 Titanium bicycles produced for every 5 CarbonLite bicycles that will produce the bikes at San Diego at breakeven. The company will also be able to reevaluate activities on a regular basis to reduce future costs as well. Evaluating activities and setting sales prices are part of value engineering. Currently the company thinks it costs $1359 to make a CarbonLite bike and fill set the selling price accordingly. In reality, the bikes cost $1460 to make. With a $101 difference, the company may want to adjust their selling price in future months.Using ABC also allows the company to use the Just in Time (JIT) system. This system allows ensures materials are purchased just in while to produce the products, and products are completed just in time for delivery. JIT uses the demand-pull system to receive the order, schedule production, delivered materials, and immaculate product delivered to the customer. This lessens the amount of excess parts and inventory saving the company money as well.Breakeven layerThis analysis will evaluate the breakeven point for Competition Bikes Inc. Sales units and sales dollars will be place for the breakeven point. These sales units and dollars will be broken down between CarbonLite and Titanium bikes.The breakeven point is used my com panies to embarrass loss. The Cost Volume Profit (CVP) is the tool in which to capture the breakeven point. Sometimes it is referred to as the breakeven analysis. The CVP assists the company in identifying future operation need, production costs, and expansion possibilities based on estimating costs, prices, and volumes. This profit response can help Competition Bikes determine the amount of needed sales, what products to manufacture, pricing policies, marketing strategies, and how much profit is actually needed. In this analysis we will assume that the stock-still and protean costs remain constant, and that the number of units produced equals the number of units the company sells.CVP is defined by the equation do revenues Total Costs = Profit. The breakeven point is the point in which the CVP equals nobody or, Revenues Expenses = 0. Meaning, the revenues cover all the costs, fixed and variable. Therefore, the CVP can be further broken down into Total Revenue Total Fixed Co sts Total changeable Costs = Total Profit.The constituent rim is because identified by Total Revenue Total Variable Costs (leaving out the fixed costs). voice bound is important to identify the differences in each products profits. For Competition Bikes, the contribution molding for the Titanium bikes is $900-$679=$221. TheCarbonLite Bikes yield $1495-$1384=$111 each. Using the 450 Titanium bikes and 250 CarbonLite bikes sold, the total combine contribution brink for Competition Bikes is $127,000. Thats broken down like this Titanium Bikes contribution margin of $221 per unit, 450 units equals $221*450, or $99,450. CarbonLite bikes contribution margin of $111 per unit, 250 units equals $27,750. donation margins $99,450 + $27,750 = $127,200 Total section Margin.To determine the profits in more detail, we use the equation (Selling Price (per unit) * beat Sold) (Variable Costs (per unit) * Quantity Sold) Fixed Expenses = Breakeven Point (Zero). The fixed costs are the units sold * the weighted fair(a) contribution margin. The weighted come contribution margin is used to find the breakeven point and is essentially the average of contribution margin amounts per unit. The equation is Total Contribution Margin / Total Quantity Sold. For Competition Bikes, our combined weighted average contribution is $181.71. Thats $127,200/ 700 units sold (450 Titanium and 250 CarbonLite bikes) = $181.71.To establish the breakeven point, we also need to k straightway the combined revenue and costs as well. So we calculate total revenue as the following. Titanium bikes are $900 each and 400 units sold, equals $405,000. The CarbonLite bikes are $1495 each and 250 sold which equals $373,750. Combine the $405,000 + $373,750 = $778,750 Total Combined Revenue.The variable costs for each are Titanium bikes $679 in costs, 450 sold, which equals $305,550 or $679*450 = $305,550. CarbonLite bikes $1384 in costs, 250 sold, which equals $346,000, or $1384*250= $346,000. The tw o together, $305,550 + $346,000 = $651,550 Total Combined Variable Costs. The total combined margin can also be calculated by taking $778,750 subtracting the $651,550 and it equals the same $127,200 Total Combined Margin we calculated earlier. We use this as a obstructor and balance system here.To determine the breakeven units, we look at the fixed costs and weighted average contribution margin discussed earlier. The fixed cost for the company is $400,000. Divided by the weighted average contribution margin181.71, we get the breakeven units for the product sales mix of 2201.The contribution margin ratio is the percentage of contribution margin to revenue. To find the contribution margin ratio, we divide the total combined margin by the total revenue. This tells us by how much the price per unit exceeds the variable cost per unit. In this scenario, Total Combined Margin $127,000 divided by Total Revenue $778,750 which is .163, or $127,000 / $778,750 = .163 Contribution Margin Ratio. Since the bikes are not equal, we mustiness calculate a product mix in addition to the weighted average. Using the weighted average, we can calculate the breakeven point in a proportionate way using sales units and sales dollars. For sales units, we take the breakeven units for the product sales mix and multiply it by the ratio of units sold divided by the total number of unit sold. So for Titanium, the sales units at the breakeven point is 450 / 700 * 2201, or 1415 units. For CarbonLite, 250 / 700 * 2201 = 786 units.To calculate the sales dollars, we multiply the sales units by the sales price. In this instance, Titanium is 1415 units reckon by $900 cost for each unit or, 1415 * $900 = $1,276,500. CarbonLite is 786 units calculate by $1495 price for each unit, or 786 * $1495 = $1,175,070. The combined total sales dollars is $2,451,570To break even, the profit must be zero. Gains and losses are equal. For Competition Bikes, the breakeven point is 1415, or $1,276,500 in Titanium b ikes, and 786 CarbonLite bikes, or $1,175,070.Impacts of the Breakeven PointA2b. Based on an evaluation of cost-volume-profit, Prepare a summary report that describes the impacts to the breakeven point if company management needed to adjoin the cost of direct materials by 10% cost increase and needed to add $50,000 in fixed costs to the production facility.Company management has asked for a report on the impacts of increasing thecost of direct materials by 10% and fixed costs by $50,000 in relation to the breakeven point. The contribution margin and weighted average are based in part on direct materials, or variable costs. Raising the costs by 10% is significant and will have a great impact on the company.Total Revenue is $778,750 and variable costs now $681,800. This increase is broken down by variable cost per unit to $709 for Titanium bikes, and $1551 for CarbonLite.The Contribution Margin per unit is now 191 and 44 respectively lowering the total combined contribution margin to $96,950. CarbonLite bikes contribution margin decreased from $111 to $44 per unit, over a 60% decrease. Calculated by dividing the Total Combined Contribution Margin $96,950 by the Total Units of 700, the 138.50 weighted average contribution margin per unit also dropped by 24% from 181.71. This shows how significant a 10% can be to the contribution margin. Ten percent in one area can mean much larger impact in other areas.With an increase in fixed costs to $450,000 that now brings the breakeven units for the product sales mix to 3249. We calculate this by $450,000 fixed costs divided by the lower weighed average contribution margin 138.50. This continues to affect numbers as we calculate sales units and sales dollars. Titanium bikes sales units are 450 units divided by 700 total units, multiplied by the weighted average 3249 for 2089 units. CarbonLite bike sales units are 250 units divided by the 700 total units, multiplied by the weighted average 3249, totaling 1160 sales. Sales d ollars are calculated as Titanium bikes 2089 units * $900 = $1,880,100 and CarbonLite bikes as 1160 units * $1495 = $1,734,200 for a total $3,614,300.The breakeven point is now increased. Sales for Titanium bikes is now up to 2089 units, or $1,880,100 and CarbonLite bikes up to 1160 units, or $1,734,200. By raising direct costs 10% and fixed costs 13%, Competition Bikes now has to sell 674 more Titanium bikes, and 374 CarbonLite bikes to break even. Thats a 48% increase.Based on this analysis, it would be in Competition Bikes best interest to try to keep costs low. Variable and fixed costs show that a small increase can significantly impact the companys breakeven point. Variable costs have a higher impact than fixed costs. Direct costs per unit should be specifically addressed in reducing costs as well as increasing sales.

Monday, April 8, 2019

Tesco is the most successful supermarket chain in UK Essay Example for Free

Tesco is the close successful supermarket chain in UK turn outTesco is the most successful supermarket chain in UK because of its puff up-known good services and convergence musical note. To maintain this devotion, they go greater lengths to improve and sustain tint.Tesco define quality assurance and quality control as an ongoing approach to providing 100% customer satisfaction by providing error let loose, waste free and accident free reapings and services.To establish this quality process, each functions attention staff attends conflicts every day on total quality management and on leadership of quality between functions to achieve objectives. Within the company, a quality gain team meets weekly to lead and admonisher the quality process. The organisation as a whole has principles that it operates on to ensure quality mainly * A must to meet customer requirements and satisfaction all the meter* Prevention of defects and errors of any kind* Measurements to verify the processes atomic number 18 meeting requirements as intendedImproving quality in products is done in many ways. Starting with products produced by Tesco itself to meet their customer needs, products be inspected and time-tested at various points during production. Staff be highly trained to maintain quality and besides accommodate personal hygiene so that they dont contaminate the products with germs. The products also have expiry dates which also monitored so that the run out ones be quickly removed. Most fresh products are not sold subsequently 24 hours solely instead removed and replaced with new ones. The place is regularly cleaned to maintain hygiene. The quality control assurance management is touch with detecting and cutting out the products that fall below set standards. This process takes place after these products have been produced. attri only ife control is carried out by Tesco employing quality control inspectors. Inspection and testing are the most common methods Tesco uses to carry out quality control.Quality assurance occurs both during and after the event, and is concerned with trying to stop faults from happening. Quality assurance is concerned with making sure products are produced to satisfactory standards. Quality assurance is the responsibility of the workforce working in teams. Quality standards should be maintained by avocation steps set out in Tesco quality assurance system.Tesco produce their very own prefatorial household products to satisfy the needs of various consumers. There are various processes involved in adding look on in the process of their products. Tesco add prize to their products by adding more information on the products.Even when a product remains the same, packaging information may have to be altered because of a swap in legal requirements, changes in nutritional concepts, or advances in food preservation and cooking. For example, a product might have its packaging altered to indicate that it could be suitable for microwave cooking. It will consequently be necessary to test the product in their laboratory. Here they insert fibre optic probes into the product. This allows Tesco to monitor the temperature of the product whilst it is cooking, in order to ensure that it reaches a high enough temperature for it to be consumed with safety and this is how Tesco adds value to its goods so that customers are tempted and attracted to buy them.Quality SystemsTesco products are continually monitored and tested for their quality and customer acceptability this is their product evaluation. Tesco staff and management procedures are also monitored to ensure that they maintain the highest standards this is quality assurance. Below are the quality systems which Tesco use in their production process to add value.Total Quality Management (TQM) this is the most complete and complicated form of operations management. It is concerned with encouraging everyone in the workplace to think close to q uality in the business and use different management techniques within each department. Tesco does not arrange any particular system of standards such as BS5750 or ISO9000. This is because they set their own standards through product specifications, detailed analytical specifications and codes of practice manage preventing diseases from entering the food chain. Within the product process, they also comport their suppliers to have identified the critical points in the production process controls and premises by one of their technologists. However, if a supplier chooses to use BS5750 or ISO9000 as part of its discipline, they have no objection whatsoever. So accordingly Tesco uses its very own quality standards to produce and sell its products.In terms of services, Tesco staff are well trained to deal with customers even in the most difficult moments when they are angry. They are unendingly evaluate to be polite, smile when serving customers and also say bye after serving them. T o enforce this, they are regularly monitored by managers and supervisors and anybody not obeying the regulations faces disciplinary action.Tesco not only has well trained staff but also a whole lot of other things including free car parks with easy rag for shoppers who have cars, free wide trolleys with special seats for babies and young children, special tills for the disabled people which also decreases long queues, the supermarkets are well organised that a shopper can easily find what they are feel for and also the chances of getting lost around the places are very minimal, they have got staff always standing(a) by to help, tight security with guards and CCTV cameras to maintain customer safety, some stores have free busses that customers can use, childrens touch areas so that they dont get so bored, it has got online orders where customers make their orders and get free delivery to their door steps, shops are always open to make it more reliable for customers to shop, some s tores are open twenty four hours a day and many are adopting this idea, chairs around the place which customers can sit on when tired, free loyalty cards for customers who wish to sign up therefore saving on their shopping, Tesco not only provides westward food but also ethnic foods to cater for the ethnic minorities, free scanners that shorten queues, special offers like buy one get one free, there is a variety of product s in the stores, more facilities including-cafs-photo processing-phone services-electric, books, music video stores-petrol stationsCTesco is definitely meeting its quality objectives. They have been awarded quality prices and granted as the best supermarket chain in the country. Their sales are always growing and the only time they fall is when the whole economy is not doing well which bureau people are in recessions. Because the business is able to deliver good quality services and products, it is more and more expanding with stores all over Europe and also b eing the first UK supermarket chain to expand into Asia.

Sunday, April 7, 2019

Uniformity of Accounting Standard and Conceptual Framework Essay Example for Free

supplyity of news report Standard and Conceptual Framework EssayUniformity of Accounting Standard and Conceptual Framework executive director summery Harmonization of the bill normal and conceptual framework is emerging as a requisite for of the supra study community. As business cross national boundaries so the transecting parties need renderity in the fiscal coverage for better understanding of the business limits. The mold of harmonisation gets accelerated by the enterprisingness of the ii major(ip) example setting embody of the world IASB and FASB.Although the two authoritative bodies try to uniform the accounting measuring but the major concern arises here is the biasness of the influencing nations. In the assignment, pros of the harmonization bear upon is discussed which is essential for supranational business community. The process is also disturbed by taking into account no consideration of the community and judgment of the professionals. In the assi gnment some recommendations argon made for accelerating the harmonization process. Contents Introduction economic science and politics are the two major elements that shape the accounting tired of a nation.As severally and every nation varies in their economic condition, customized accounting stock gets its appeal. Nowadays business is not captive in the national boundaries. With the integration of the worldwide market and the economic forces the process harmonizing the accounting criterion has force an emerging issue. In the process independent rather than governmental organization is most appropriate. If we account for the advantages and disadvantages of the harmonization process then in the pros side of the ledger high quality quantity of the FASB is the achievement and in the cons side I will posted the biasness of the specimen setters.The process reduces the cost of the international community because adding an spare member in the process tends to goose egg marginal cost of standard setters. Why harmony in the accounting standard and conceptual framework? With the widespread integration of the markets and policies all over the world, nowadays it becomes indispensable for the monetary institutions all over the world to follow a uniform standard for fiscal reporting. pursuit the high quality accounting standard tends to a higher standard financial reporting.The pros for informing standard all over the world are as follows (Ball, ,2005) Maintaining congruity in financial data debut standards are set to guide the contracts of the financial institutions. In the case, if the financial reporting of the entities is different, it causes problem for both the contract parties in the maintenance of the conditions of the contracts. For example- Company X lends money from Bank Y on the condition that arrive amount must not exceed 60% of the total real(a). In the situation valuation techniques of the homes are different then it affects the contrac t adversely.So following a uniform standard for valuation of tangible asset is a solution of the problem Uniform presentation of financial performance investors make investment funds decision based on the financial performance of any firm. In the situation, if the firms follow different standard to represent profitability then it becomes misleading for the investors. sideline a uniform standard for reporting green goddess resolve the problem (Lammle, ,2005) Adopting uniformity in the accounting standard offers the ordering the following three benefits 1.Uniform accounting standard offers the benefit of economics of scale. Standard once are set, the cost of adding additions user is zero 2. The auditors tasks get easy because all the financial institutions follow uniform policy and procedure for reporting 3. comparison can be made which reduce the cost of the firms contracting each other Extended cross border transactions nowadays cross border transaction has been increased. Infor mation about the foreign products and the financial education of the business are now available in internet.As a result, investors invest in foreign firms. In the situation uniform financial reporting gets very important (Buys, ,2011) Uniform financial reporting offers the investors the following benefits IFRS standards offer a more accurate presentation of the financial data than that of the national standards. Information of some firms is not readily available. In the situation uniformity in accounting standard reduce risks in decision making Usually small investors cannot evaluate all the information than that of professionals.Following the IFRS standard improves the quality of information which ultimately gives the investors more information for access Following the uniform accounting standard serves the purpose of comparability and information accessibility cost gets reduced In IFRS standard idiom is given for the comparability of information and it becomes more accessible. S o integrating the entire world standard with IFRS yields the investors the supra benefits. Some other passive pros of uniform accounting standard are as follows Improve gain of financial dataIncrease transparency which ultimately benefits stakeholders The above two factors tend to reduce self-assurance costs of the firms The above are some of the benefits of harmonization of the accounting standard. The process of harmonization is fueled by the process of globalization. As transactions occurs across national boundaries, there create a need for uniform accounting standard. In todays business world, transactions cross national boundaries. As a result uniformity in reporting financial data gets very important.IFRS standard plays a full of life role in the process of harmonization and many of the European nations follow IFRS. In the process an initiative is taken by USA to harmonize GAAP with IFRS. (HINES, ,2005) Arguments against uniform financial reporting Uniformity in financial r eporting is made at the expense of the society. Culture differs in different nations, as a result in the process of uniform accounting reporting cultural aspects are considered. Economic condition of different nations also varies, for example- some are big, and some are small. Uniformity ignores the judgments of the professionals.The process also discourages interrogation in the field and also discourages different ways of financial reporting. Shortcomings of uniform financial reporting are as follows (Sunder, ,2007) Application of the concept uniformity the concept of uniformity can never be be specifically so that the standard setters can apply it in financial reporting. For example- in case of reporting the R D expenditure, management discretion is ignored. In recording the expenditure economic nature of the firm is considered. But the economic condition of the firms is not feasible in many cases.As a result, the uniformity issues creates problem Social norms the process of un iformity in accounting standard barely considers the issues like cultural, social and political differences in the nations. As a result the process of implementation is affected largely. (Madawaki, ,2012) In applying the standard in the society the standard setters face the following three problems related with the practice in the society 1. Information problem in the process of developing standards, the stand makers have very little information about the social circumstances.Standard are set to replace the previous one but the process is very complex. Involvement in the social norms provide more information which is largely ignored in the process 2. Problem in design the standard in designing standard, it becomes very important to strike representation, impartiality and consistency. The professionals set the standard may not be impartial. In the process, the influencing stakeholders try to influence the standard setting for their benefit. This influence distorts the proper standa rd setting of the standard setting body. 3.The gaming problem the development of the standard alters the decision environment of the business firms. Standard also paves some new opportunities. The standard setters do not possess all the information for desired chances as a result misunderstanding arises. The standard setters should ensure that the standards ensure the mutual understanding between the standard setters and the business firms Legal situation of a nation in the cases where standard is conflicting the low of the nation the jurisdiction of the nation imply it shut-in to impose Education and research in the process of uniformity new standards are set.As a result, the professional teams of the standard setting body have to train the local the professionals in the new standards. In the educational programs also the subject concern with the topic should be amended. This means that the whole system much(prenominal) as educational materials, accounting software, reporting sy stem all have to be restructured (Agrawal, ,1987) The process of uniformity is questioned by the dominance of some countries. Many nations argue that the head of IASB is the representative of USA.It is a major plea against the standard setting process. In some cases, the judgmental areas of the business firms vary. In the situations, uniformity is somehow impossible. Harmonizing standard with the US GAAP in the uniform of standard is also a major shortcoming. Recommendation The process of harmonization of the two standard setting bodies FASB and IASB has already been started. The process benefits the transactions across national border.monetary value of providing information is also reduced. In the situation the process can be successful if it can make the following standards (Barbu, ,2007) To cope with the changing global marketplace, the standard setting body should update the accounting standard in a regular basis and should communicate it with the related parties for implement ation The standard setting body should be private and independent to avoid any political pressure of the government which ultimately ensures democracy.In case of governmental standard setting body, there is a chance to be biased in formulating accounting standard In setting the standard the economic variety of the nations should be considered There should be some areas for professional judgment because of the economic variety of the nations To implement the process of uniformity a monitor sell should be developed. The department oversees the maintenance of the accounting standard. If any nation does not follow the visit standard then the department can panelize the nation (Buchanan, ,2007)Conclusion The process of harmonization gets appeal of the international community in the last ten years. The process gets accelerated by the Europeans as they are currently following IAS and IFRS for financial reporting. United States is also a pioneer in the issue by creating a bridge with the international standard with GAAP. In the process the stakeholders gets advantaged by sharing a uniform financial reporting. The cross border relationship is emerged in a new horizon now. The audit process gets the vindication in the harmonization process.But the process is not without some problems also. The process reduces the independent judgment of the auditors. The major stakeholders also influence the standard setting process. An independent private standard setting body is a possible solution to the problem.