Loose Control

Lily strolled into the swarmed cafã © and was welcomed by the warm smell of newly prepared bread. Mrs Austell consistently made the most scrumptious bread, not that she had eaten quite a bit of it of late. The mouth watering smell of Mrs Austell's home made portion brought back self-contradicting recollections for Lily. Recollections of when her life was upbeat. In charge. Lily strolled over to the clerk and started to submit her request. â€Å"Can I have a jug of mineral water and†¦Ã¢â‚¬  she gazed longingly at the variety of chocolate bars in plain view. In the event that she was great for the remainder of the day†¦ She shook the idea from her psyche. 400 calories for every bar, regardless of whether she was useful for the remainder of the day, it would even now take ages to consume off. â€Å"†¦um, better believe it that is all thanks,† she at long last said as she gave the clerk the cash and headed toward sit at the round wooden table by the window. She had recently begun perusing her preferred book when somebody plunked down close to her. She admired see a young lady with oily, peroxide light hair pulled once more into a tight pig tail. Her ears sparkling with counterfeit gold bands and playboy studs. â€Å"Awright vagrant girl?† she asked, tauntingly. â€Å"Leave only me Olivia,† addressed Lily unobtrusively. She attempted to focus on her book. It was one of her top choices, and in spite of the fact that she realized it back-to-front, it was still totally charming. It had been a present from her auntie that Christmas when†¦ She attempted to keep down her tears, yet it was past the point of no return, a bump had shaped in her throat. She would not like to cry before Olivia, she was awful enough as of now. Similarly as Lily felt the main melancholy tears structure, a voice called her over the jabber of the cafã ©. Lily admired see Darcey striding through the bistro, her long searing hair washing behind her creation her look as though she'd recently ventured off the catwalk. â€Å"Oh.My.Gosh!† said Darcey as she plunked down. â€Å"What?† asked Lily merrily, pretending a grin. â€Å"I got the contract!† â€Å"Huh?† â€Å"I've marked with a model office, Models one to be exact!† screeched Darcey. â€Å"Damn

The Code of Hammurabi

After the fall of the third administration of Ur, King Hammurabi came to control in old Babylon from 1792 to 1750 BC. As a compelling ruler, he achieved numerous things, including the reunification of Mesopotamia. His enthusiasm for state undertakings and his assessment of himself as a â€Å"shepard to his people† doubtlessly prompted his most prominent commitment to Mesopotamian life, the Code of Hammurabi. The 282 laws principally center around obligations of open authorities, principles for agribusiness and trade, desires for ladies, and guidelines of sexual relations.Hammurabi accepted that the laws were sent by the divine beings, which clarifies their exacting desires. What's more, the laws for the most part follow the way of thinking of â€Å"an tit for tat, and a tooth for a tooth†, uncovering the significance of a severe equity framework in Mesopotamian culture and setting up the authority of the divine beings and the state. By and large, the disciplines were ex ceptionally unforgiving, with most offenses bringing about death or disfigurement.Although the present lawful gauges enormously contrast from those of eighteenth century BC, the Code of Hammurabi can be viewed as the establishment for advanced Western legitimate codes. One motivation behind why present day society's legitimate framework varies from Hammurabi's is on the grounds that the idea of request in the public arena and, even, in the family has changed extraordinarily. While there are as yet financial classes today, they are not judged contrastingly in the courtroom. In antiquated Babylon the social classes of the guilty party and casualty were factors in deciding the seriousness of the penalty.Family life has likewise transformed from a force based (male centric) framework to an all the more sustaining and steady (brought together) air. For instance, during Hammurabi's rule, if a child were to hit his dad, he would be rebuffed by having his hand cut off. In the present societ y this would be considered â€Å"cruel and unusual†. Aside from in extraordinary circumstances, the law would not have motivation to get included. Such is the situation for huge numbers of the eighteenth century BC's codes. Mahatma Ghandi made this differentiation understood when he stated, â€Å"An tit for tat makes the entire world visually impaired. Present day lawful codes point more at results that will help change the conduct, instead of disciplines that â€Å"get back at† the guilty party. In spite of the distinctions, Hammurabi's way to deal with equity was exceptionally compelling to the improvement of current Western lawful frameworks. They were not the primary arrangement of laws of this time, however they were the most organized and intensive. In different societies the law was just whatever the lord said it was, which definitely would change contingent upon certain factors.However, with Hammurabi's laws unchangeable and showed for everybody's viewing plea sure, it was clear what was anticipated from the individuals. This idea of a fixed law is the essential likeness between Hammurabi's lawful codes and those of today. Also, the code of Hammurabi set up that there be a â€Å"process† in law. Since there were currently punishments for illegitimately blaming another, it made individuals reconsider before raising misleading allegations against someone. In present day society, explicitly the U. S. , this idea is found in the fifth change under the proviso â€Å"without due process†.The Code of Hammurabi may appear to be unforgiving while applying it to current society, however since qualities, practices, and measures were distinctive around then, it truly wasn't excessively far brought. The occupants of Mesopotamia esteemed the individual privileges of the individuals and the methods by which to ensure those rights. Despite the fact that the procedure might be diverse today, the general objective of setting up equity inside the general public is the equivalent. Hammurabi denoted his place in Babylonian history, yet in addition all through the world, by establishing a model of good codes that human advancements would copy for quite a long time.

Ethical dilemma essay Example | Topics and Well Written Essays - 500 words

Moral issue - Essay Example Plus, on the off chance that we pushed the cutoff time back, we would risk the customer pulling back from the case since his very bustling timetable may keep him from taking care of the additional desk work that would be required if the archive was to be legally approved. I returned home that night and thoroughly considered it. I realized that since I had my supervisor’s endorsement, I wouldn’t be considered responsible on the off chance that anything turned out badly. In any case, I accept that as a budgetary counsel, I had the guardian obligation to guarantee that the customers know about all parts of the ventures. Additionally, with the goal for me to give my best administrations, I generally attempt to envision myself in the circumstance that my customer is in. I realized that in the event that I were the customer, I would be very baffled on the off chance that I discovered that my monetary administrations supplier regarded me as just â€Å"another recorded folderà ¢â‚¬  as opposed to an esteemed customer who merited the most ideal assistance. The next day, I requested that my administrator allocate the venture to me with the goal that I could alter the entanglement before the cutoff time. In spite of the fact that reluctantly, my director concurred. I promptly reached the customer, advised him about the circumstance, and apologized that because of the predominant conditions, we probably won't have the option to make the cutoff time that he initially set for us.

Pakistan Earthquake Free Essays

On October 8, 2005 the historical backdrop of Pakistan turned another page when a monstrous quake hit the northern piece of the nation. It was supposed to be the most remarkable tremor over the most recent 100 years. It had an extent of 7. We will compose a custom article test on Pakistan Earthquake or on the other hand any comparative theme just for you Request Now 6 and was joined by in excess of 60 consequential convulsions. It executed and harmed more than a huge number of individuals and caused gigantic pulverization in the northern part. It was promptly toward the beginning of the day when the notable shudder shocked the occupants out of their beds. The individuals who were at that point moving around all set, or were grinding away and school surged out of their structures beyond any confining influence air as the earth shook savagely underneath them. They began imploring. Still many were caught as the structures descend on them. The vast majority of the understudies lost their lives, as they were totally unconscious that they would be covered alive under the remnants of their school building. My family and I had moved to Islamabad (northern piece of the nation) only two days back. Our piece of the city was not as influenced contrasted with different parts and on account of that we felt fortunate. The Margalla Towers, a high rise crumbled and murdered the greater part of the inhabitants living there. A considerable lot of our family members and family companions lived around there. Mother attempted to call them yet the correspondence frameworks were disturbed by the tremor. This additional to the tension of the individuals who couldn't call their family members in the influenced regions. A significant number of them were harmed and lost a large portion of their relatives to the shake. Anyway the most upsetting news was that my auntie lost her better half and her a half year old child. The shudder influenced a large number of individuals straightforwardly and in a roundabout way. The official loss of life was 87,000 and in excess of 100,000 individuals were harmed. Numerous dead bodies were pulled, from the rubble with missing appendages or totally squashed by the salvage groups. Yet in addition there had been a bunch of mind blowing accounts of endurance. Salvage groups neutralized inconceivable odd, and prevailing with regards to pulling casualties alive from the rubble. A multi year old kid got one of the last to be pulled alive from the earthquake’s decimation. Following 200 hours, Ahmad had stayed cognizant however caught eneath the layers of rubble, which was all that survived from his family’s loft. â€Å"I was playing with my truck, at that point I fell†, he stated, relating what had occurred. The remainder of the family was not as fortunate. There were other astonishing stories, a multi year elderly person was discovered alive while different individuals from her family were lying dead around her, with special case of her multi y ear old grandson. She was left to raise him at this mature age. A mother was recuperated dead and she was protecting two youngsters under her. One had kicked the bucket yet the other lived. The shake influenced a large number of individuals, standard individuals come in thousands to help in aid ventures. Volunteers addressed the calls for blood gifts and brought food, water and different merchandise for the people in question. Muzaffarabad and its encompassing regions were severely influenced. The greater part of the towns were totally cleared out, and streets were obstructed by substantial rocks from the Himalaya Mountains. The Pakistan Air Force helicopters that were well prepared to perform help exercises waved their way through the mountains and flew over the influenced territories. Be that as it may, arriving in certain regions was unthinkable. The clock ticked by, and in spite of the difficult work of the salvage groups, numerous bodies were caught inside the substantial rubble, with an intense smell of human tissue originating from them. Nature kept on being unnecessarily barbarous. There was downpour and hail, numerous individuals without cover kicked the bucket. In under two months, the Himalaya Mountains got their first snowfall and the temperature was beneath zero. Help originated from around the globe. Yet at the same time it’s excessively little and frequently an inappropriate kind. There were insufficient tents, covers and comfortable dress to go around. Several tents had been given yet a huge number of families stay out under the sky. They face downpour and hail with fear in their souls. They have lost everything even their want to live. Envision yourself covered under the overwhelming rubble alive, with no food, no water and continually draining and weighting for your just killer†¦ â€Å"time†. The staggering seismic tremor stunned the country, yet drew out the best as they ascended to the event to support the people in question. Step by step instructions to refer to Pakistan Earthquake, Essay models

Phenomenon of Pixars Success

Science study of obligation - Essay Example The most significant component of this framework is the fundamental principle of adherence to the obligation regardless of what the results are following the obligation. The framework remains immaterial from the final product of following the standards for the support that the obligation must be performed using any and all means. At the point when any hypothesis is introduced analysis goes along and has a couple of significant highlights moreover. The fundamental element of this framework is following the obligation in any conditions however the destructive reality of the obligation must be over looked. The results must be picked over the least conceivable one and the obligation which is less hurtful after the obligation is ordered. The utilization of utilitarian framework just unmistakable structure the previously mentioned one out of a basic way where the results are known and can't be picked and a progression of information ought to be accessible. The guidelines of this framework make it accessible for transient use where no significance is given to length assessments. It presents ecological issues and makes an effect human life because of various method of approach towards life. The downside of this framework is that it neglects to characterize forbiddances and discover the significance of species. Both the types of people are placed into account and considered comparative in any unique circumstance however when put under huge thought creatures are contrasted with people and their prosperity moreover. Considering everybody the equivalent and all given a similar significance the animal groups which need more consideration go under examination where they are like different species which needn't bother with qui te a bit of significance which makes this standard another downside of this framework 2. Clarify three significant contrasts among mitosis and meiosis. How does every distinction add to the result of the procedure 2. Each living cell is made out of hereditary material called DNA which conveys chromosomal structure of a person. The progressions that occur in an individual and development of the tissues are credited to the progressions that DNA experiences during mitosis and meiosis. The primary separating highlights among the two are as per the following: Mitosis can be commonly characterized as development of two little girl cells from one; it very well may be basically clarified as separation of the hereditary material into two cells. The model that can be given to clarify mitosis is the development of tissues in skin, augmentation of platelets. Meiosis then again can be separated from its importance; decrease in the quantity of chromosomes into half and furthermore includes the adjustments in DNA structure. The model that can be given here is the arrangement of baby that is the final product of the previously mentioned process. The other primary separating highlight that can be referenced here is after the procedure of mitosis the quantity of cells that are shaped are two in number and have hereditarily same highlights and chromosomes as that of the mother cell while after Meiosis the quantity of cells that are framed are four in number and have diverse arrangement of chromosomes and their hereditary structure shifts. Mitosis is the procedure which by and large happens in substantial cells though Meiosis is the procedure

Alcohols Effects on Testosterone

Alcohols Effects on Testosterone Addiction Alcohol Use Print Alcohols Effects on Testosterone Study May Explain Aggressive Behavior in Some Drinkers By Buddy T facebook twitter Buddy T is an anonymous writer and founding member of the Online Al-Anon Outreach Committee with decades of experience writing about alcoholism. Learn about our editorial policy Buddy T Medically reviewed by Medically reviewed by Daniel B. Block, MD on November 25, 2019 twitter linkedin Daniel B. Block, MD, is an award-winning, board-certified psychiatrist who operates a private practice in Pennsylvania. Learn about our Medical Review Board Daniel B. Block, MD on November 25, 2019 Westend61/Getty Images More in Addiction Alcohol Use Binge Drinking Withdrawal and Relapse Children of Alcoholics Drunk Driving Addictive Behaviors Drug Use Nicotine Use Coping and Recovery Although most research has demonstrated that alcohol inhibits the secretion of testosterone, there is one study that found that alcohol can sometimes induce a rapid increase in plasma and brain concentrations of testosterone.?? This finding, that some level of alcohol consumption might increase testosterone in the brain for some individuals, could explain why alcohol causes some people to become aggressive while intoxicated. It could also explain some other behavioral effects associated with increased testosterone levels, such as increased libido, the authors suggested. We have demonstrated that there are very different results in the way two different groups of male rats form testosterone after acute administration of alcohol, said Robert H. Purdy, of The Scripps Research Institute and senior author of the study. These differences in animals may reflect similar individual differences in humans, and provide new insights for understanding individual differences in the behavioral and endocrine pathology associated with ?alcohol abuse.?? Neuroactive Steroids Measured According to the published report, researchers injected either alcohol or 1,1-dideuteroethanol (2 g alcohol/kg body weight) into the abdominal cavities of two groups of rats, 30 un-operated and 24 adrenalectomized and castrated (ADX/GDX) Wistar males. 1,1-dideuteroethanol is a nonradioactive form of alcohol in which two of the hydrogen atoms on carbon atom #1 of ethanol have been replaced by deuterium atoms, which can then be traced.?? They then used mass spectrometry to determine both the number of neuroactive steroids present and the degree of deuterium in specific neuroactive steroids isolated from brain samples. Fourfold Increase in Testosterone The investigators found that concentrations of testosterone increased fourfold in the frontal cortex and threefold in the plasma of the unoperated rats 30 minutes after alcohol administration.?? ADX/GDX rats had testosterone concentrations that were only 5% of those found in the unoperated rats after alcohol injection. The findings demonstrated that alcohol oxidation is directly linked to testosterone biosynthesis, the authors said.?? Direct Alcohol-Testosterone Link Unanticipated Our finding of a direct link between alcohol administration and the level of the neuroactive steroid testosterone in the brain of these experimental animals was unanticipated from prior studies with another species of rats, Purdy said. Although many other studies clearly demonstrate that chronic consumption of high dosages of alcohol appears to be consistently inhibitory and suppresses reproductive function, said Dennis D. Rasmussen, research associate professor in the department of psychiatry at the University of Washington, this study raises the possibility that episodes of alcohol consumption may also at least temporarily increase testosterone levels, with the direction of the response likely being dependent upon a variety of factors, including dosage and personal characteristics. This particular dosage produced blood alcohol levels and behavioral responses consistent with intoxication. So, alcohol consumption, under at least some conditions and by at least some individuals, may acutely stimulate testosterone levels in the plasma and brain of both males and females and thus could elicit some of the behavioral effects associated with increased testosterone levels, such as increased libido or aggression. The Role of Testosterone and Alcohols Effects The studys findings join those of other studies in which alcohol administration increased plasma testosterone levels in a gender- and dose-dependent manner. Together these studies are important, he said, because they illustrate that what has become a largely accepted principleâ€"that alcohol consumption inhibits plasma testosterone levels and reproductive functionâ€"is not universally true. Rasmussen suggested that future research builds upon and adds to previous findings regarding alcohols effects on testosterone. Does Tolerance Develop Over Time? It would be important to determine whether lower dosages of alcohol, which do not induce rapid pronounced intoxication and ataxia, would also produce the acute increase in testosterone, and whether this response to lower dosages would be consistent across different strains of rats. Also, does tolerance develop with repeated administrations? he asked. Does this increase in testosterone occur following elective self-administration of alcohol? Rasmussen said. Finally, and probably most interesting, what role might the demonstrated changes in testosterone play in behavioral responses to acute ethanol consumption? Are there gender differences in these responses? And, if the responses do occur in females, are they different during different stages of a womans cycle?

How to Write an Argumentative Essay Effectively

How to Write an Argumentative Essay With the advent of spring final exams that are looming on the horizon you are bound to write more essays that usual. In most cases, you will be given an assignment to write an argumentative essay. It is one of the most challenging types of writing. Unlike other essays, it requires more than a mere description of an event, service or a product. Nor is it a narrative. An argumentative essay requires thorough research and a particular line of thought. Let us consider characteristics and peculiarities of argumentative essays. Argumentative essay definition So, what is an argumentative essay? An online study defines argumentative essay as a genre of writing that requires researching a topic, collecting and analyzing evidence, and establishing an attitude to an issue chosen. In other words, the purpose of the essay is to express your stance on a matter and persuade readers. Unlike a verbal argument where we tend to be emotional and use subjective reasons for dispute, argumentative essays are rational, detailed, and supported by factual evidence. For your writing to be convincing you have to provide logical arguments underpinned with facts. Consider the following step-by-step guide for writing an argumentative essay: Choose a topic that you find will help you win the argument. It could be a burning issue or something that exercises your mind. In case you are all at sea, look for argumentative essay prompts online. The first stage of any argumentative essay preparation involves doing research. Whether your topic is on banning death penalty or addiction to smartphones, read up on the subject. Gather factual information that will help your arguments be compelling. Sometimes you might need to convey a survey to find out what the majority of people think about the issue and use it as a fact. Prior to writing itself create an outline for argumentative essay. Select key arguments that come to your mind and think how to build paragraphs around them. Write down the arguments using bullet points. A few words about the length. Usually an argumentative essay consists of 5 paragraphs . However, if you are writing on a topic that requires empirical research and has a list of references, your essay might have more paragraphs. It all depends on the assignment. Structure your essay logically. A) Argumentative essay introduction must contain a clear thesis statement which should give an idea about your topic and your attitude towards the issue raised. It is also advised to mention opposing opinions existing on the subject or give some background information in the first paragraph. B) Main body paragraphs must provide evidential support to your thesis statement. Ideally you should create a separate paragraph for every single argument you have. Start with the least convincing one and as you progress with your writing, use harder facts. Make reference to the sources of your information. Proceed from one paragraph to another logically and culminate with the strongest point of your argument. You can appeal to reader’s emotions by mentioning your personal experience or testimonies of people who participated in your survey. This works as a powerful tool for persuasion. A good argumentative essay foresees existence of the opposing views. That is, as a writer you have to be proactive. What counterarguments can your opponents have? Try to overcome their objections by making strong points and refuting them. C) In your conclusion go back to your key points, concisely summarize what has been said in the main body and restate your thesis statement taking into consideration your evidence. Do not forget that your objective is to convince the reader, so make that final statement powerful. Keep in mind that logical transitions are of utmost importance in argumentative essays. Make sure that your writing is composed logically and every paragraph has its focal point that relates to a preceding and the following parts of your essay. Proofread the essay. Go through it with a fine comb. Look for typos and grammatical errors. Make sure that the writing meets all of the assignment requirements and has an academic register. Check that the headings and subheadings are in place, references are made the proper way. Argumentative essay conclusion As you can see writing and argumentative essay is not that easy and requires a thorough research, brainstorming, analytical thinking, eloquence and assertion. It can be compared to preparing for debates. You cannot complete it without doing a proper research that involves a lot of reading and sometimes case study work. If you do not have enough time for that, struggle with the logical transition from one paragraph to another or eloquence is not your strongest point, you can apply to the professional writing services. Qualified English-speaking writers can do all the work for you from doing research to writing a powerful argumentative essay. In case you need editing and proofreading services, they can help you with that as well. You can choose the writer you like and discuss the details of your assignment so that every requirement is met. Set a deadline, and a professional will send the essay on time. In the end you get a peerless argumentative essay and an excellent grade for it. If for some reason you are dissatisfied with the work you receive, the majority of services will offer your money back. Why struggle if you can hire a professional?

A Feminist Approach on Jane Eyre - Free Essay Example

Sample details Pages: 5 Words: 1506 Downloads: 10 Date added: 2019/04/22 Category Literature Essay Level High school Tags: Feminist Essay Jane Eyre Essay Did you like this example? As a young boy, I couldnt wait to explore the aisles at Toys R Us. I would wait patiently at home for my parents, daydreaming about the latest releases. In the aisle designated for boys, all the toys were action-oriented: Superman flaunted his strength, Hulk flexed his abnormally enormous biceps, and Nerf guns were filled with plastic bullets. Don’t waste time! Our writers will create an original "A Feminist Approach on Jane Eyre" essay for you Create order This was only true for one half of the store. On the other side of Toys R Us, the area was designated for girls. Girls had beauty-oriented and homemaking items, like an Easy-Bake Oven or an unnaturally slim Barbie doll. Both these areas were noticeably distinct with their segregated boys toys from girls toys and each seemed to have a not-so-subtle gender message: boys were expected to become strong courageous men while girls must be prepared to take on housekeeping duties. For centuries, these messages of the societal expectations based on gender have been established by numerous texts and films. Under the male pseudonym Currer Bell, Charlotte Bronts novel, Jane Eyre revolves around the strong female protagonist, Jane Eyre. As a female writer living in Victorian England, where women writers were unspoken of, Bront challenges her eras norm by creating a masterpiece with one of the most iconic female characters of all time. Throughout the novel, Jane develops relationships with promine nt male figures, Edward Rochester and St. John Rivers, highlighting the stark contrasts between the roles females and males had. Despite her attempts to preserve her identity and freedom by refusing to submit to patriarchal powers, both Rochester and St. John constantly attempt to sway Jane away from her pro-feminist desires with their ideas of androcentrism. Although Bront attempts to give readers a glimpse of gender equality between Jane and her male counterparts, there are still many sexist undertones throughout the novel highlighting the demoralizing power dynamics men believed to be entitled to over women. After departing Thornfield, Jane is taken in by St. John Rivers, the patriarchal head of the Moor House. Due to his calm and ordinary life, St. John yearns to pursue adventure through missionary work in India. Fearing the judgemental eyes of society, he desires a wife with good character to accompany him on his voyage, prompting him to ask Jane for her hand in marriage. She refuses his proposal, to which he responds with endless attempts to persuade her otherwise. While trying to convince her, St. John uses condescending language to objectify her as a tool for his personal gain. God and nature intended you for a missionarys wife. It is not personal, but mental endowments they have given you: you are formed for labour, not love. A m issionarys wife you must-shall be. You shall be mine. I claim you not for my pleasure, but for my sovereign service (Bront 437). By demanding a marriage using religion, he condemns Jane for her audacity to not comply and stay independent. St. John ruthlessly declares ownership of her and acts as if she has an obligation to submit. Similarly, this toxic masculinity is shown in Gabrielle-Suzanne Barbot de Villeneuves Beauty and the Beast. The premise of the fairy tale begins with the Beast capturing the Beautys father for trespassing and ordering for one of his daughters in exchange for his freedom, essentially dehumanizing the value of a womans life over a man by using the Beautys life as an object to be bartered with. When Beauty arrives at the Beasts castle, she saluted him respectfully (Villeneuve 11) and demonstrated obedience to which he responds with, I am pleased with you (Villeneuve 12). During her time in the castle, she dreams of her father guiding her to reward him [the Be ast] by doing what he wishes, in spite of his ugliness (Villeneuve 22). The lack of focus on the Beasts enchanted curse throughout the story causes readers to concentrate on Beautys compliance towards his needs. Her outright servility is one that both hyper-masculine male figures expect from women. In addition, both St. John and the Beast get rejected by their respective female love interests. But their egotistical mindsets prompt them to continue on with their pursuit in a marriage regardless of what their female counterparts say. Both men use the fact that they are males to constantly berate women and coerce them into believing that a marriage with each of the men would eventually lead to a much improved life. St. Johns persistence and determination to take Jane to India as his wife almost sways her into accepting his proposal. While debating what she should do, Jane hears Rochesters voice out of thin air calling her name and becomes eager to find out where he is. She begins her lengthy journey back to Thornfield only to find out that Rochester is blin ded by a fire and has moved to Ferndean. After eventually meeting up with him and telling her story about her experience at the Moor House, both Rochester and Jane decide to get married. When Rochester worries that Jane would find it unpleasant to deal with his blindness, Jane responds, I love you better now, when I can really be useful to you, than I did in your state of proud independence (Bront 485). The novel concludes with Jane finding peace and joy while having Rochester by her side: My Edward and I, then, are happy (Bront 492). Although some may view Jane as brave and independent for returning to Rochester on her free will, the ending certainly signifies something much more and different. The ending conveys to readers that Jane can only be satisfied with her life once she finds a man by her side to which she can be useful for. Janes hardships and the happy ending mirrors the Grimm Brothers Cinderella. Cinderellas stepsisters desperately fight to fit the golden shoe in hopes o f becoming the princes bride, resulting in bloodshed. The girl sliced off a piece of her heel, forced her foot into the shoe, gritted her teeth, and went out to meet the prince (Grimm 121) shows how desperate the girls were to marry the prince. He notices that the shoe doesnt quite fit the stepsisters and instead, discovers the perfect match with Cinderellas foot. The damsel in distress, Cinderella, who faces extreme mistreatment from her family is magically swept off her feet by a handsome prince and is saved from a lifetime of poverty and abuse. The story ends with her living happily ever after with a marriage to the prince all because of her foot fitting into a shoe. Jane Eyre and Cinderella share a multitude of resemblances, the most striking of all, the parallel endings in which a heroine finds her happy ending because of a man. Both endings emphasize the sexist notion that in order for women to have a happy life, they must wait until they find a male figure to rescue them from their tumultuous lives. 171 years later after the publication of Jane Eyre, the sexist boundaries and expectations that Bront emphasizes in her novel remain present in todays society. We still experience drastic inequalities between males and females, from toy stores confining boys and girls to blue and pink bubbles to novels conveying how a womans life should be played out. In Jane Eyre, Jane refuses to be married off to various men in hopes of preserving her individuality and morality. However, she inevitably ends up with Rochester, a man to fulf ill her desires and needs, illustrating to readers how women are destined to have a man by their side in order to be content with life. By the end of the novel, we see Jane grow, mature, and eventually become stronger and stronger, yet even she cant escape the traditional happily ever after with a husband by her side. Time and time again, we see this conventional plot and ending in Cinderella, Beauty and the Beast, Jane Eyre, and countless other fairy tales, but what implications can this have on young children? In a 2004 study from Arizona State University and New York University, researchers described children as gender detectives who seek out information about the differences between girls and boys, attempt to draw inferences about gender and then apply their conclusions to themselves (Samakow). Therefore, any indications or hints that children can pick up through books and media can heavily influence the way kids view themselves. Books such as Jane Eyre and Disney princess movies can steer children to think in a certain sexist mindset, infusing a standard that men are always superior to women. When I read Jane Ey re, I found myself cheering Jane on to stand up for herself and make decisions based on her best interest, but the ending of the book was quite disappointing in that she ultimately confines herself to the societal standards of marrying a man to complete her life. For this novel to truly be a pro-feminist novel that demonstrates how capable women are, Jane should have found joy within herself by expressing the importance of being independent and realizing that women do not need a man to have a happily ever after.

A Generation Of The Workplace - 1226 Words

A Generation Lost In the Workplace Denise Gelina Columbia College A Generation Lost In the Workplace The workplace is ever changing. There are currently four generations in the work environment today, and because of longer life expectancies it will soon by five as the youngest generation enters the workforce joining the current four. Generational transitions in the work environment cause the shift of power to be handed from one generation to the next. These transitions are complex but they have never bypassed a generation. Today s workplace is overlooking an entire generation, that generation is Generation X. Current power holders, Boomers, are bypassing Generation X and handing the reins to Millennials. Failing to utilize Generation X is a mistake, and managers can maximize employees my utilizing this overlooked sector of the workforce. Generations The oldest generation in the workforce is the Greatest Generation or also known as Traditionalist (born prior to 1946) (â€Å"Mixing and Managing Four Generations of Employees-FDU†). They came of age during the great depression, the start of the cold war to be â€Å"seen and not heard† (MU Extension). Believing in a work ethic of loyalty, tenure, and quietly working hard gets rewarded. While some are still employed full, and it seems will never retire, many have handed off the reins to Baby Boomers. Baby Boomers (born 1946-1964) (â€Å"Mixing and Managing Four Generations of Employees-FDU†). BoomersShow MoreRelatedBlending of Generations in the Workplace1107 Words   |  5 PagesBlending of Generations in the Workplace Human Resources is a unit of a company that must have consistent rules and programs for all employees but this can be a challenge. The challenge is in-large part due to the fact that employees have different needs. For a company to be successful in the arena of Human Resources it must recognize these differences and adjust without discrimination. This paper will examine the concept that different generations will have different needs and concernsRead MoreManaging Multiple Generations in the Workplace1075 Words   |  5 PagesManaging Multiple Generations in the Workplace Diversity is no new thing in the workplace. Many different factors account for this circumstance in the business arena. Gender, race and ethnicity, and age are a few of the major factors that create diversity within the workplace. The latter, age, is one of the more understated and disregarded issue of diversity. But over time, differences in age in the workplace has been growing more and more, generating conflicts that could not be ignored anyRead MoreA Short Note On Generation X And The Workplace Essay1402 Words   |  6 PagesMillennials and Generation X in the Workplace Have you noticed the faces in your workplace getting younger before your eyes? You are not just imagining it! If the statistics being released on US demographics are accurate, millennials are slated to be the largest generation yet. This means that they will also make up the largest chunk of the labor pool for many years to come. Millennials, along with the smaller but significant Generation X, are replacing retiring baby boomers at an increasing paceRead MoreImpact of Multiple Generations in the Workplace Essay examples1183 Words   |  5 Pagesimpact of multiple generations on the workplace With every generation comes a lifestyle with unique ideas, values and language. Accounting Today recognizes the importance of generations and their effects on the business field in its articles â€Å"Bridging the Gaps† by Jennifer Wilson and â€Å"The Way We Learn Now,† by Jennifer Wilson and Krista Remer. This memo summarizes these articles, analyzes the formation of each generation, and identifies advantages of a multigenerational workplace. Summaries ofRead MoreCase Scenario: Managing Diverse Generations in the Workplace1997 Words   |  8 Pages Case Scenario: Managing Diverse Generations 1. What practices will help to retain these mature workers (Veterans and Baby Boomers)? First off, retention for all generations starts on day one of employment (Martin, 2006, pg. 118). Beginning in orientation, it is a good idea to ask workers what their ideal career path would be and what can be offered throughout each stage of their career. However, there are some best practices to follow to assure retention of more mature workers, suchRead MoreWomen s Equal Pay Act Of 19631454 Words   |  6 Pageslabor force. Yet, instead of provoking an equality among the sexes, the figures play no statistical significance, as women still try to bridge the gap between their inequality among their male counterparts. One apparent setback for women in the workplace is their unequal payment, â€Å"Women workers are still paid less than men, currently about-three quarters of mens income if they work full time and year round†(Institute for Womens’s Policy Research, 2010). Although there women are beginning to integrateRead MoreGeneration X, By Megan Johnson And Larry Johnson Essay799 Words   |  4 Pagesï‚ § Generations, INC.: From Boomers to Linksters—Managing the Friction Between Generations at Work by Megan Johnson and Larry Johnson Chapter Four: Big Bird, Wayne’s World, and Home Alone: Signposts for Generation X Accordingly, occasionally known as the â€Å"Forgotten generation of all of the four generations,† Generation X continues to redefined that similar to the prior generations, Generation X has made and continues to make historic strives on society as well. First, Generation Xers redefined howRead MoreGenerational Conflict in the Workplace1526 Words   |  7 Pagesï » ¿ Abstract Conflict in the workplace is not a new problem. Having many generations working towards the same goal will almost always cause some friction. It becomes the responsibility of administrators/managers in the workplace to not only understand the source of this conflict, but also diffuse it before it becomes counterproductive. Conflict can be a very powerful tool in the workplace if not allowed to get out of hand. Each generation in the workplace has much to learn from the others. TheyRead MoreThe Generation Of A Generation1316 Words   |  6 PagesMillennials is the generation of people who were born between the years of 1982 and 2000. The millennial generation consists of roughly seventy-six million people which is the largest generation yet. What sets millennials apart from other generations, is that they are the first generation to be raised with technology. â€Å"Most notably, the Millennials treat technology as their ‘sixth sense’. It is a significant characteristic and skill set that distinguishes them from members of other generations† (AlexanderRead MoreHistory Of Participatory Management ( Rau Foster, 2017 )1533 Words   |  7 Pagessay in how the workplace flowed and how it was run. Below is a list is common characteristics of the Baby Boomers leadership styles: †¢ Democratic †¢ Believed in chain of command †¢ Goal oriented †¢ Create stability †¢ Respect Loyalty Generation X Generation X (1965-1980) are taking hold in the workforce today (Schullery, 2013, p.235). The current age range for this generation is 28-43. This generation is known for Watergate, the energy crisis, end of the Cold War and Y2K. Generation X have many core

Video Games Are Good To Educate - Free Essay Example

Sample details Pages: 1 Words: 417 Downloads: 8 Date added: 2019/05/07 Category Entertainment Essay Level High school Tags: Video Games Essay Did you like this example? Throughout the history of gaming there has always been a stigma. The stigma is that games are bad for the youth and do not teach them anything necessary to further their development. A lot of individuals feel as though games are a waste of time and some people even feel that certain video games provoke abnormal behavior. Such as games like Grand Theft Auto 5, Red Dead Redemption, and Far Cry where violence is key and is encouraged, those that play get the free roam option to walk around and essentially do whatever. They believe games showcase a fantasy that gets kids to believe that things in life are just like the games and you can act recklessly without consequences, but this isnt the case video games just like movies and books are used as entertainment purposes and should not be taking seriously. It gives our minds a chance to enjoy something that is created from the minds of others put together to make that fantasy come to life in a way where we can comprehend. I know th at video games have saved my life in a multitude of ways. Video games can help with depression, they teach hand-eye coordination, increases the ability to solve puzzles, they can teach language arts and mathematics, and gives people the thoughts necessary to approach a real-life situation with different ways to go about it. I know for me growing up besides reading I learned most of my vocabulary through playing video games and the context of which they were used help me figure out the meaning of said words, along with hearing them the games visuals allows subtitles which then show me how they are spelled as well. When kids that take video games to seriously do the actions they commit that comes from the parents not being assertive and limiting the kids and what they can do also if your child is too young to play a game then its shouldnt be bought thats why games have ratings. There was a test to see if the brains volumetric would increase to show that it does they had a group of ad ults play the game Super Mario 64 for 30 minutes a day for two months and a group of those who did not, and the data showed increase brain activity in the ones who played. (Vince, et al.) I thats proves that games help our minds process and learn which puts away the negative stigma that games arent healthy in some cases. Don’t waste time! Our writers will create an original "Video Games Are Good To Educate" essay for you Create order

The Inferno, By Dante - 2284 Words

Throughout the Inferno, Dante has often presented characters in a way that reflects his own personality: there is the amorous and suicidal Dido for whom he shows sympathy and gives a lesser punishment, while there is the suicidal Pier delle Vigne to whom he gives a much harsher punishment. This difference in placement should reflect a strict moral code that agrees with a pre-established divine order, and yet Dante demonstrates such obvious favoritism. Why? Dido loved Aeneas too much, as Dante loved Beatrice. Therefore, Dante can easily sympathize. Similarly, when Dante faces Francesca da Rimini and her lover Paolo, he experiences an immense amount of understanding and compassion – yet they are there in Hell. While these characters may come†¦show more content†¦In the Commedia, Dante depicts himself as a prophet (for which God’s word is the Commedia itself) who undergoes a learning experience that transforms him into a perfect prophet who is able to convey Godâ €™s word without doubts or reservations. This transformation occurs gradually as Dante learns from various characters he meets throughout the journey, but probably the greatest contributor to this transformation is Ulysses. In Canto XXVI, Dante focuses on major themes regarding his spiritual condition in order to contrast Ulysses’ spiritual condition, some of which include the cause for damnation or salvation, a poetic and/or prophetic authority, and flight. The primary source of similarities between their spiritual states can be found in Dante’s Convivio, which employs a much more philosophic and empirical perspective that ultimately led Dante into the selva scura as seen in the beginning of the Commedia. The Commedia itself is meant to turn those similarities into differences and thereby convince the reader of his transformation from Convivio to the Commedia. In Canto XXVI, as Dante the pilgrim converses with Ulysses through Virgil – while assuming that Virgil understands that which Dante wishes to ask – it is important to note Dante’s enthusiasm for coming to understand the history and sins of each character he meets: â€Å"‘S’ei posson dentro da quelle faville parlar,’ diss’io, ‘maestro, assai ten priego e ripriego, cheShow MoreRelatedDantes Inferno.1698 Words   |  7 Pagespaper in a never-ending wind storm. Welcome to Dante s Inferno, his perspective on the appropriate punishments for those who are destined to hell for all eternity. Dante attempts to make the punishments fit the crimes, but because it is Dante dealing out the tortures and not God, the punishments will never be perfect because by nature, man is an imperfect creature. Only God is capable of being above reproach and of metering out a just punishment. While Dante s treatment towards the tyrants is fittingRead MoreDante s Inferno, By Dante899 Words   |  4 PagesIn Dante’s Inferno, one chapter of three in Dante Alighieri’s Divine Comedy, the main protagonist of the poem, Dante frequently uses romance and love as one of the main themes to express his message and vision of Hell he po rtraits in the story. Dante’s Inferno is an epic poem about a recounting of Dante and his incredible journey through Hell and its many levels while he is being guided by Virgil. In the story, Hell is shown to have nine levels of suffering depending on what kinds of sin you committedRead MoreDante s Inferno, By Dante925 Words   |  4 PagesDante’s Inferno Throughout the story Dante’s Inferno, Dante takes a trip through hell to reach what he calls paradise. During Dante’s journey to hell he goes through the nine circles called: limbo, lust, gluttony, greed, anger, heresy, violence, fraud, and treachery. With each of the circles in hell, there is a punishment that resembles each of sins committed. Based on the reactions that the pilgrims give through textual conversations between Virgil and Dante. It can be concluded that theRead MoreDante s Inferno : The Inferno1704 Words   |  7 Pages Dante Inferno Ellen Dukes Professor Reynolds December 4, 2015 Dante s Inferno The book Dante s Inferno or is commonly known as Dante s Hell dwells in many issues that are true in today society and is entertaining and thought provocative to the reader. This book shows that Dante’s life, as strange and different as it reads, is no more different than many people’s lives today. The expeditions that Dante takes after he is lost and confused in the gloomy forest and on his way met by VirgilRead More Dantes Inferno Essay888 Words   |  4 Pages Dantes use of allegory in the Inferno greatly varies from Platos quot;Allegory of the Cavequot; in purpose, symbolism, characters and mentors, and in attitude toward the world. An analysis of each of these elements in both allegories will provide an interesting comparison. Dante uses allegory to relate the sinners punishment to his sin, while Plato uses allegory to discuss ignorance and knowledge. Dantes Inferno describes the descent through Hell from the upper level of the opportunists toRead MoreDante s Infe rno, By Dante The Pilgrim1345 Words   |  6 PagesDante, Inferno Throughout the epic poem Inferno, Dante the Pilgrim travels in the different circles of Hell told by Dante the Poet. The story examines what a righteous life is by showing us examples of sinful lives. Dante is accompanied by his guide Virgil, who takes him on a journey to examine sin and the effects it has in has in the afterlife to different sinners. Through the stories of Francesca and Paolo, Brunetto Latini, Ulysses and Guido da Montefeltro, we are able to understand that peopleRead MoreThe Inferno Of Dante Alighieri1647 Words   |  7 Pagesâ€Å"The Inferno of Dante Alighieri† translated by Ciaran Carson, originally written by Dante himself is a classical piece of literature. It is the first part of Dante’s three part epic poem entitled, â€Å"The Divine Comedy†. â€Å"The Inferno of Dante Alighieri† transports the reader into a gradual ride, going from an familiar and earthly land, to descending the depths of Hell in the search of salvation. The im agery conjured up while reading this book is plentiful as Dante’s writing is impeccable. NaturallyRead MoreThe, And Inferno, By Dante Alighieri950 Words   |  4 PagesBeowulf, written by an anonymous author, and Inferno, written by Dante Alighieri, are very different from each other, but are both affected by translation in the same way. This can be demonstrated by looking at different interpretations of each story. Mark Musa and John Ciardi’s translations of Canto I of Inferno show not only the obvious differences in word choice, but also different takes on what certain parts of the text mean, and the same thing happens with Seamus Heaney and Burton Raffel’s translationsRead MoreThe Inferno By Dante Alighieri1367 Words   |  6 PagesDante Alighieri must have been an extremely strict and lecture-loving parent. In the first part of his collection, The Inferno, Alighieri filled his story with subliminal messages within the text to teach a greater lesson to the reader. Dante Alighieri purposefully chooses specific moments to express humankind’s weakness and how human reason can positively influence people to react in the correct manner in the eyes of God. Through the interaction of two of his main characters, Dante, who representsRead MoreDante Alighieris The Inferno759 Words   |  3 Pages Dante Alighieris The Inferno has gained great recognition over the years as one of the most important classic literary works of all time. Well known as the source that has influenced many modern day depictions of Hell, The Inferno also contains many themes and ideas that suggest how people should behave in life by demonstrating the consequences for those who do not follow Gods path. In this terrifyingly striking epic poem, Dante the Poet works to make many statements of truth, though one stands

Proposal- Civil Engineering Free Essays

string(31) " energy savings with option 1\." Proposal To: Dr. Rod Zink From: Shivani Priyam SUBJECT: Recommendation Report â€Å"Topic† Revised Draft: Wednesday April 17, 2013 The purpose of this proposal is to summarize my recommendation report. Through this proposal, I will explain my theoretical situation in which I make a recommendation to the Assotech Limited’s Planning and Coordination team as to which type of master plan is best suited for their upcoming project. We will write a custom essay sample on Proposal- Civil Engineering or any similar topic only for you Order Now Through the course of this proposal I will explain Assotech Limited’s position in the Real Estate market in India. I will also compare two master plans since that will be critical in making a strong informative recommendation to the organization. Finally, at the end of my proposal I will outline my tentative schedule and breakdown the costs that I expect to incur while putting together my recommendation report. Introduction As Civil Engineer I have been hired by Assotech Limited to select the best master plan for a land area of 12. 062 acres, which comprises of  High Rise Towers of 2 BHK, 3BHK, 3 BHK + Servant room + Study 4 BHK + Servant room + Study apartments as per the market requirements catering to buyers of all segments of the society. Some inventory of villas has also been introduced to take the advantage of huge demand for this. I have been hired to help the company choose between 2 possible master plans for the development. I will compare the two alternatives and recommend the best possible alternative for the company and the future residents. The company wants a master plan that takes into account the climatic conditions, sun and wind movement and incorporates these factors in our designs. I have to suggest the best alternative that will be the most efficient, the most cost effective option and also the most reliable over time for the homeowners and also maximize the use of natural elements in our buildings. Description of Case study The site is strategically located at Sector 99; in the upcoming New Gurgaon Area (India), which is in close proximity to the newly built Terminal-3 of Indira Gandhi International Airport, . The topography of the site is majorly flat with minor level differences. The client needs a master plan that will build Low rise development on the Southern side and high raise development on the Northern side for maximum utilization of natural resources. Gurgaon falls in the Composite Climatic Zone of India having all types of climatic characteristics from hot dry, warm, humid as well as cold conditions. A climatic data glance over the past two decades show that hottest months are from May till June and the coldest months are from December till January, normal Annual Rainfall being 553mm. The Average Annual Wind Direction is North West to South East. The winds in this zone on an average are light but gain force in summers and monsoons. The site is located south East to the master plan. The wind direction being North West to South East will bring purified cool breeze into the site. Human comfort is a function of four primary variables; air temperature, air movement, humidity, and the mean radiant temperature of interior surfaces. Natural ventilation is an energy efficient way to increase human comfort because air movement increases heat transfer from the surface when cooler outside air replaces warm and humid indoor air. Natural ventilation, unlike fan-forced ventilation, uses the natural forces of wind and buoyancy to deliver fresh air into buildings. To maximize Natural Ventilation in buildings we need: * Set Building orientation to receive prevailing breezes * Cooling of breezes by vegetative shading * Introduction of water bodies along the wind path to control temperature. * Architectural devices such as wind chimneys, atria, courtyards, windows, and operable blinds to induce natural air flow. The Two Plans: The two types of master plans that Assotech limited are taking under consideration incorporates all the major factors such as the climatology, wind, solar path and solar gain but vary in terms of the amount of energy and cost it can save which is where my job begins. The first plan is called the Option 1 and the second plan is called Option 2. Before a decision on the two plans can be made, Environment clearance certificate needs to be obtained and the two plans needs to be tested upon three major factors: 1. Strategically Oriented buildings to maintain apartment temperatures through wind and sunlight. 2. Natural ventilation, unlike fan –forced ventilation, should use the natural forces of wind and buoyancy to deliver fresh air into buildings. 3. Should use temperature friendly materials for optimal apartment insulation. Comparative study of the two plans: The comparative study here shows the total energy and cost savings fro the two options. It presents a very drastic contrast between the two options with regards to AC cooling, Heating systems and Day lighting in the areas. This table highlights the energy savings with respect to the three main factors and also clearly states which option is the most efficient one. Take example of one bedroom of 150 -170 Sq. ft. Average running of 175 days in a year | Option1| Option2| A C (summers)| | | Connected load| 1. 5 tr| 1. 5 tr| operational load| 1. 3 tr| 1. 5 tr| total energy saving/ day| 2. 0 KW| NIL| Heating (winters)| | | Connected load| 2. 0 KW| 2. 0 KW| operational load| 1. 7 KW| 2. 0 KW| total energy saving/ day| 7. 0 KW| NIL| Day lighting| | | Connected load| 100 W| 100W| operational load| 65 W| 65 W| otal energy saving/ day| 70 W| NIL| Saving due to option 1 = 6581. 625 INR or 121. 47  US Dollar| In AC cooling systems, it shows a difference of 0. 2 tr. between the two options regarding operational load. It also shows the total energy savings if we go with Option1- Master Plan Green. In heating systems, it shows a difference of 0. 3 tr. in terms of operational loading, hence contributing majorly to to wards total energy savings with option 1. You read "Proposal- Civil Engineering" in category "Papers" In Day lighting, although there isn’t any loading difference but option 1 contributes 70 W worth energy saving, as compared to option 2 which contributes NIL. In conclusion, as it is evident from the comparative table, option 1 is a more efficient, cost effective and the most reliable option for our consumers. Option 1- Master Plan Green The massing on the site is such that to maximize the views from the Expressway. The blocks on the North and North West get the benefit of views of the Master Plan Green. The hierarchy of heights on the site respects the Vaastu Principles with lower tower on the North East and increasing heights towards South West. The geometry of the site has also been considered. The entrances of the site are at North East and South West with reference to Vaastu requirements. The central location of the Clubhouse gives an easy access from all parts of the site. The Club also has a direct access to avoid congestion on any part of the site. All the buildings on the site face Central Green Courtyards. The site is divided into two huge green courts flowing into each other through a central lawn. Option 2- Master Plan White This option gets the benefit of the Natural Resources that is Wind and Sun. The Wind Movement has been taken care of by placing the building blocks strategically to get the advantage of natural ventilation in maximum number of apartments. The peripheral road gives a direct access to all the blocks with their separate drop offs. The placement of Villas on the Southern edge of the site and Taller buildings on the Northern edge allows Sun penetration in maximum number of apartments. Decision Criteria: In option 2 there is a linear tower in the central court,  this makes a closed courtyard comparing with Option 1. After closely observing the shadow diagram of both the options I concluded that option 1 has less shadow towers falling on each other and have open court yard (from club side) thus having better cross ventilation for  all the towers and its units. The minimum amount of shadows helps us in winters and reduces the requirement of heating load in overall load capacity as well as operational time when compared with option 2. Same is case for cross ventilation. Option 1 reduces the heat, makes the indoor spaces cooler as compared to option 2 thus reducing the load on the air conditioning. Prospective Audience: My primary audience would be the Manager of the Planning and Coordination team, who will read the report and recommendations and decide what he/she believes, will work best for his/her situation. The secondary audience will be the owners and management of the construction company. They will be making the final decision for the company and decide if the recommendation that I give to them will be best for their situation and whether or not they will be using those master plans. They will also check to ensure that the recommended mater plans meets all of the requirements that they have given to me as their engineer. Another audience for the report would be the State Environment Impact Assessment Authority who is in charge of the entire environment related factors will have to approve of the plan to make sure it will meet all of the regulation in the areas. Work Schedule For Implementation Of The Plan: The work schedule will begin as soon as the final proposal is handed in and will finish the day that the report is due. Task| April 1st– 8th | 9th-22nd| April 23rd- May 5th | 6th -12th | 13th– 19th | May 20th -June 3rd | Research systems| | | | | | | Form idea on better system| | | | | | | Initial Report draft body| | | | | | | Report front and end matter draft| | | | | | | Review and edit| | | | | | | Finish report and print and binding| | | | | | | Cost of Publication for the plan: The costs for the two options I am considering in my recommendation report are charted below: Option| Cost| Option 1 Air Conditioning unitsHeating UnitsVentilation strategiesSunlight incorporated tower structure| $6. 48 /- per sq. ft. | Option 2 Air Conditioning unitsHeating UnitsVentilation strategiesSunlight incorporated tower structure | $10. 78 /- per sq. ft. | I have decided to go with option 1. Total savings due to option 2 is 121. 47  US Dollar. Schedule for the recommendation report: I feel as I navigate through this project I would need to plan and stay focused to accomplish all tasks in a timely manner and hence my planner for this recommendation report would be: Task| Week 11| Week 12| Week 13| Week 14| Week 15| Week 16| 1| Proposal| | | | | 2| | | Initial Draft| | | 3| | | | | Complete| | 4| | | | | | Final| Qualifications: This project falls under my current work related responsibilities. As a civil engineer in Assotech Limited, I have a wealth of resources and knowledge available to conduct a realistic analysis for the two master plan alternatives. I also fully understand the pros and cons of the two options, which would help me to see the effect of each on the company and how it would result in achieving the main aim of the project. Since, I am able to utilize the resources I have available through Assotech Ltd. my cost for this project will very minimal. Cost of required materials I believe these could be the possible costs while creating the final product. The costs would include the cost of color printing, and the coil binding. Thus the break down of the cost is listed below: Items| Cost| Color printing| $0. 49| Paper| $0. 0| Coil Binding| $ 3. 50| Total | $3. 99| ————————————————- Permission to Continue: After reading the proposal I am asking for permission to carry onto the recommendation report for the task of finding a suitable master plan in relation to climatic conditions and energy usage for Assotech limite d for their project in Gurgaon, India. Citation requirements: 1. Assotech Limited. . 2012. Assotech Blith [Internet]. Noida (UP): Assotech Moonshine Urban Developers Pvt Ltd; [2012 January, cited 2013 February]. Available from: http://assotechlimited. om/our-projects/featured-project-assotech-blith. html The website is the official website of Assotech Ltd. I am using this website as one of my sources for the recommendation report since this page would help me find information on the company and help me with my analysis and findings. I have used this website for obtaining the data for the comparative study, the cost of publishing and the work schedule for the plan to be implemented. 2. 2009. Gurgaon (UP): Sustainable Habitats- Teri Initiative [cited 2013]. Available from: http://www. sustainable-buildings. org/files/composite_SolarEnergy. df As we know, large quantities of energy are consumed in providing lighting, ventilation, and thermal comfort in the buildings. Using proper plann ing and design the architects have made it possible to reduce the wastage of energy and lighting. Thus, this website helped me with all the topography and climate related information required for my comparative study. Secondly, this website provided me with the information I needed to base my comparative options which were AC cooling, heating system and day lighting. Thirdly, it also gave me information about the location of the construction. 3. A R COP. 007. Planning and coordination [Internet]. 2007. Arcop Associates Pvt. Ltd, cited 2013] Available from: http://www. arcop. co. in/planningandurbandesign. htm ————————————————- This website helped me with my master plan options and cost related questions. I used this website to obtain the visuals I needed for my report. It provided me with all the details along with the visuals for the master plan green as well as the maste r plan white. ——————————————– [ 1 ]. Vaastu- â€Å"ancient doctrine about science of construction and architecture. † How to cite Proposal- Civil Engineering, Papers

Conservation of the environment free essay sample

Protection of the environment is very important as the world moves into a new era. This new era also seems to be presenting us with many major environmental issues. Some of these problems are: pollution, rapid industrialization, over population, deforestation and loss of important animal and plant species. The best way to protect the environment is to conserve and protect it by being more conscious of our impact on the planet. Conservation is the philosophy and policy of managing the environment to assure adequate supplies of natural resources for future as well as present generations. One way to be more environmentally responsible would be to cut down on undesirable C02 emissions and to put good things back into the atmosphere. One of the best ways to do this is by planting trees. Trees play a critical role in keeping our air clean, both by releasing oxygen into the air and by trapping carbon. We will write a custom essay sample on Conservation of the environment or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The more trees we have, the better our air quality, and thats why planting trees is an excellent step to take toward saving the environment. While youre at it, plant a tree in a spot that will give your house shade, as that will help reduce your need to crank up your air conditioning in the summer months and be esthetically leasing. Its also important to take a stand against deforestation. Losing large swaths of forest, such as the rainforest, to development or industry means that were losing millions of trees that would otherwise be purifying the air for us. Protesting deforestation, both through activism and by refusing to buy products that are created at the expense of the worlds forests, can help slow and even halt deforestation. Renewable energy is another great way to heal the environment. It significantly cuts down on greenhouse gases, air pollution and the amount of carbon emitted into the air. In the USA around 71% of electricity is produced by burning fossil fuels. Burning coal or other fuels emits greenhouse gases and pollution in the environment. An average home powered by a coal utility will burn twelve thousand pounds of coal a year and will cause about the same amount of pollution as two cars. By using renewable energy as the primary power source, the reduction of pollution per household would be equivalent to that of planting four hundred trees. We can each play a part in improving the amount of trash we throw away by reducing our waste. Buy fewer items and reduce the overall consumption of goods. If less is onsumed, then less energy is used and less waste is produced. Regardless of how consumption is limited, people are bound to produce some waste. We can buy in bulk to reduce the amount of packaging thrown away, but to make a difference, we also have to focus on recycling and repurposing the items that are consumed. Simple changes can be made, like shopping with reusable bags and keeping food and other items in reusable containers, rather than defaulting to plastic bags and disposable containers. Recycling refers to buying recycled products and sorting waste into the appropriate categories: aluminum cans, glass, plastic, paper and cardboard. However, the definition of recycling can be expanded to encompass donating items you no longer need or want to Goodwill or the Salvation Army so others can reuse them. Many cities have freecycle e-mail lists that fill a similar role. If you cant reduce your consumption or tind a way to reuse a product, recycling is a better choice than simply throwing something into the trash. Gandhi wisely said, You must be the change you wish to see in the world. Thats certainly true when it comes to saving the environment, and each of us has an individual responsibility to make the changes and decisions that will benefit the natural world around us. Even our most concerted efforts will have a minimal impact if were the only ones making them, or even if were part of a small group making such environmental choices. The power in the steps on this list comes from getting everyone to take them together. After doing all the other things mentioned here cutting energy consumption, conserving water, driving less and everything else the most important thing is to be bold and vocal about encouraging others to do the same. The environment wont be saved by a handful of activists or even by a collection of powerful world leaders. It will be saved by the collective action of mankind.

Organisational Behaviour for Health Business Elite- myassignmenthelp

Question: Discuss about theOrganisational Behaviour for Health Business Elite. Answer: Advantages Selection of Leader Selecting of the leader is imperative as the leadership skills of an individual are dependent on the past experience as is apparent from the example of certain organisations contributing a higher share to the leaders of the Fortune 500 companies. It has been found that leadership ability can be enhanced through relevant experience. This relevant experience typically involves problem solving and people management which is quite common in the business consulting space which provides opportunity for understanding the key aspects of business and provides experience in tackling complex problems. The advantages of selection of leader for various entities in short term and long term are as follows (Burns, 2012). Individual The selection of an able leader can lead to improved morale and performance of the individual as an able leader is able to motivate the followers in achieving common goals. It also promotes retention as the employees tend to judge the future of the company from the leader and the odds of finding an apt CEO are improved through apt selection (Beer, Finnstrom, Schrader, 2016). Team As a team, presence of an able leader leads to better productivity owing to higher commitment of team members which is reflected in the form of a better team performance. Organisation- Selection of leader tends to improve the organisation performance and learning ability. Besides, leader selection can also provide an able direction to the company which can enable it to steer and transform itself in the wake of varying challenges arising on account of dynamic business environment (Fiedler, 1996). Training of Leader The basic premise for training of leaders stems from the fact that available literature suggests that the leadership skills can be improved through relevant training and skills being imparted. This implies that the most obvious advantage of training is that the performance of the leader could potentially improve which would have significant impact for the organisation and the employees. Through training the decision making ability of the leader can potentially improve especially when the same relates to a particular computation tool (Richman, 1995). The training may allow the leader to use available techniques and computer aided tools in a better manner to reach the desired results. Further, training also highlights the commitment of the organisation to the leader considering the will to participate in the development of the leader. The advantages of training of leader for the various entities are outlined below (Grint, 2010). Individual It tends to improve the performance of the individual based on better management decisions from a trained leader. Group A trained leader is able to allocate work in the group in accordance with their respective skill sets and also able to iron out the various issues between the team members through restorative talent. Organisation A trained leader potentially improves the organisation performance by improving performance of the group and the individual. Also, a well-trained leader can transform the company and hence provide able leadership in crisis time thus leading to competitive advantage over peers. Besides, there is improvement in organisational skills and resource management (Handse, 2008). References Beer, M. Finnstrom, M. Schrader, D. 2016, Why leadership training fails and what to do about it;, Harvard Business Review, vol,10, no. 1. P.1, viewed 18 April 2018, https://login.ezproxy.uws.edu.au/login?url=https://search.proquest.com/docview/*******237?accountid=36155 Burns,J.M. 2012, Leadership, 4th ed., London: Open Road Media. Fiedler,FE 1996, Research on leadership selection and training: One view of the future, Administrative Science Quarterly, vol. 41, no, pp. 241-250 viewed 18 April 2018, Health Business Elite EBSCOhost database. Grint, K. 2010, Leadership: A Very Short Introduction, London: OUP Oxford. Handse, F 2008, Building better leaders fasters Workforce Management, vol. 87, no. 10, p 25-28 pp. 25-8; viewed 18 April 2018, https://sites.jmu.edu/wp-content/blogs.dir/705/files/2016/03/Building-better-leaders-...-faster.pdf. Khurana, R 2002, The curse of the superstar CEO Harvard Business Review, vol. 73, no. 6, p.15, viewed 18 April 2018, https://search-proquest-com.ezproxy.uws.edu.au/docview/*******22?accountid=36155. Richman, T. 1995, Identifying future leaders, Harvard Business Review, vol. 73, no.6, p.15, viewed 18 April 2018, https://login.ezproxy.uws.edu.au/login?url=https://search.proquest.com/docview/*******20?accountid=36155.

Analytical Essay Sample on #8220;A Very Old Man with Enormous Wings” by Gabriel Garcia Marquez

Analytical Essay Sample on #8220;A Very Old Man with Enormous Wings† by Gabriel Garcia Marquez The short story â€Å"A Very Old Man with Enormous Wings† by Gabriel Garcia Marquez exposes the tendencies of human nature and society in general. The reactions of all the members of the community to the events in the story reflect their inclinations as human beings, both good and bad. Pelayo lives in rural area with his wife and child. One afternoon he was shocked to find that a very old man with wings was lying face down in the mud in his courtyard. At first he was frightened and ran to retrieve his wife to see what she would make of it. Upon her arrival they had both stared at the man together in a mute stupor for quite some time. This is a typical reaction from most people in such a situation. At first they were in a state of fear, fear of the unfamiliar. When people are exposed to a scenario that is out of the ordinary for them and conflicts with their everyday lives they grow afraid and even hostile. Then a stage of curiosity follows, Pelayo and his wife quietly observe the man from a distance as to gather any information they can about him. After observing the man who seemed frail and uncivilized they decide to call upon a neighbour who might be knowledgeable in such situations. She wasted no time in proclaiming that he must be an â€Å"angel†. Her re action to the man with wings was influenced purely by her faith. Her blind assumption was made because of what she has been taught and what she wanted to believe. This is typical of people who are very religious as they tend to interpret various events as having a deeper more meaningful significance. â€Å"The angel was held captive in Pelayo’s house.† (Marquez 487) Marquez’s choice of words reflects her intention to show Pelayo’s hostility towards the angel. He also watched over him all afternoon with a bailiff’s club. He is obviously uncertain of the angel and decides to imprison him and take no chances. He does not think very much of the angel because he â€Å"drags† him into in a chicken coop and locks him up among the hens. This act demonstrates basic human nature, the angel was old, unattractive, and decrepit, so he tosses him in a filthy coop. Pelayo judges him solely on his appearance, had the â€Å"angel† looked like an angel is supposed to like and had been all white, attractive, and sophisticated, Pelayo would most likely honour and respect him rather than treat him like an animal. Pelayo even considered putting him on a raft and leaving him to die on the high seas. The members of the community quickly learned of this â€Å"angel† that has been found and they became very interested. â€Å"The simplest among them thought that he should be named mayor of the world. Others of sterner mind felt that he should be prompted to the rank of five-star general in order to win all wars. Some visionaries hoped that he could be put to stud in order to implant on earth a race of winged wise who could take charge of the universe.† (Marquez 488) This shows the hopes and expectations of the members of the community. Many had dreams of grandeur and had relied on this angel to put an end to all worldly problems as if he was sent down from god. These expectations however were not rational, they were merely based on their own beliefs and the hype that this angel had generated. Human beings in general are always looking for the easy way out and the simplest way to get a means to their end. This angel served as the answer they had all hoped for. As the story moves forward the people of the town come to realise that this angel was not at all what they had expected nor hoped for. They have grown hostile towards him, they had begun pulling out his feathers, throwing stones at him, or even burning him with an iron. This type of reaction is not unusual in such a situation, they have grown bored of this angel as he does nothing but lie still and try to make himself comfortable. This type of behaviour is exemplified in everyday life in the case of celebrities. As entertainers they keep us amused and fulfill our needs, but when their product turns stale or their songs get played out we lose interest and turn against them. We see this everyday on late night television where hosts poke fun at such celebrities, recently we have seen what the media hype has done to Michael Jackson’s reputation. Meanwhile the carnival has come into town and suddenly everyone has forgotten about the angel and stopped caring. Why see the angel when you can see the tarantula woman? Something bigger and better has arisen and the people of the community have moved on to the next big thing. Why do people act the way they do? Is it selfishness? It is a fact that man’s greatest goal is his own happiness, therefore he can sometimes be insensitive to the people that he walks all over in order to achieve it. Altruism is possible, but even then man gains some satisfaction from his unselfish act, which contributes to his happiness. The society in this short story perfectly reflects human nature and how it sometimes can be ugly. However, for the most part individuals are able to differentiate what is and is not moral and act decently.

Does your resume pass this key checklist

Does your resume pass this key checklist Life is better with checklists: Highly Organized, Bilingual Administrative AssistantSummary:  This is a short list (or brief paragraph) of the key bullet points that make you most qualified for this particular job. This is a place where you can really tailor the content to the job description, to grab the attention of the reader (or robot reader seeking keywords). You can also use it to highlight your most relevant skills. A summary works best for job seekers who have deep experience or skills in their field.Objective:  This is a short statement letting the reader know your goal(s), coupled with your top-level qualifications. It’s basically a formula: Strong traits + The role you want to fill + Good fit for the company = Objective. The objective works best for people without a lot of experience, or experience in a different field (changing careers).This section sets the tone for the rest of your resume, and can help make the difference between someone reading through the r est of the resume or tossing it aside.The Meat-and-Potatoes Section (Skills and Experience)This is the heart of your resume, so it’s extra important to make sure you’re not leaving anything out. You should include:Your Skills:  Whether you put these before or after your experience (depending on which you want to emphasize for the reader), it’s important to include a standalone section of bullet points describing your relevant skills. Be sure you’re only including the most relevant ones. Your abiding love and talent for playing the tuba may be a huge part of your life, but if it’s not directly relevant to the job for which you’re applying, leave it out.This section should include any applicable hard skills (specific job-related technology or certifications) and soft skills that can be directly applied to the job at hand.Work Experience:  These are separate listings for your most relevant jobs, working backwards through your career. Each w ork experience section should include:Job titleCompany nameDates worked4-6 bullet points outlining your most relevant duties there. As much as possible, describe achievements over simple tasks or responsibilities. You should also be choosy about which jobs you include. If you’ve already held two or three full-time jobs in your career, you can start leaving out part-time jobs or internships that you held in the past. If you need to include a job so it doesn’t look like you have large gaps, you can do that, but you don’t have to include too much information about your job unless it’s relevant to the one for which you’re currently applying. You can use those instead to highlight particular skills you used/developed.The Education Certifications SectionEducation is one of your best assets in a job search, and you should sing it loud and proud on your resume. Just make sure you’re including the most relevant education information, moving back in reverse order. If applicable, you should include:Professional training programs:  If you’ve completed a non-degree course or training program related to your field, include it here.Professional certifications:  If you have a license or certification in your field, include it here.College, university, or professional training program:  Unless you’re in high school, or you’re specifically asked about it, there’s no need to include information about your high school education here. You also don’t need to include graduation dates if you don’t want to do so- employers are forbidden from asking you about your age, so if you feel like this would be offering too much info, you can just include the school name and the degree you received.The Nice-to-HavesIf you have room after including everything outlined above, then there are some other pieces of info you can include on your resume, if they’re applicable to the job.Volunteer experience :  Are the skills or experience from this volunteer position relevant to the job you’re seeking? If so, include. If not, leave it out.Hobbies:  Again, make sure these are relevant to the job for which you’re applying.The Style ChecklistOnce you’ve got all your core info included in your resume, it’s time to take another pass and see how you’ve done, writing-wise. Is your resume:Saved as a standard document format?  Is your resume saved as an uncommon file extension, or one that most computers will readily recognize (like .doc or .pdf)?A short read?  Brevity is key here. We’ve all heard the â€Å"one page† rule, but if you simply have too much experience for one small page, make sure you haven’t gone overboard, length-wise.Organized in a clear and readable way?  The resume should be laid out in a clear, relatively uncrowded outline, so that the reader can easily follow what’s going on. If you’re seeing ma ssive chunks of narrative text, go back and revise it into more manageable bullets. Margins should be no less than 1 inch all around, for readability. Your font should also be consistent all the way through, easy to read, black, and between 10-12 points.Full of action verbs?  Strong verbs can not only grab interest, they can help you cut down on your overall word count by getting straight to the heart of what you want to say.Customized for the job?  Generic resumes are not fun to read, and a one-size-fits-all behemoth may not get you the interview opportunity you want. Take the time to make sure that your skills and experience especially are directly relevant to the job/company for which you’re applying.Proofread?  This one is non-negotiable. No matter how eagle-eyed you may be, we all miss small mistakes in our own writing occasionally. Find a trusted friend or family member to check your resume for mistakes.Taking the time to check these elements help ensure that your final product ends up looking just as smooth and professional as you are.The Un-ChecklistIf you have any of these things on your resume, time to take them out. You should not include:Pictures or visual elements:  Unless you’re doing a portfolio or a visual resume, don’t illustrate your basic resume. And you definitely don’t need to include a picture of yourself.Lies:  Just don’t do it! If anyone questions you or catches you in a falsehood, I don’t think you need me to tell you that it would not be good for your hiring prospects for this job.References:  If the hiring process gets to the point where you need to provide references, you’ll be asked for them. There’s no need to include them upfront and take up valuable space on your resume.References to age, gender, or family status  This information really isn’t necessary, and could introduce potential discriminatory elements, even though employers are forbidden from aski ng you about them.So†¦there you have it, your checklist for building a full and successful resume. Does your resume check all the right boxes?

Cross cultural management Term Paper Example | Topics and Well Written Essays - 3000 words

Cross cultural management - Term Paper Example During the spring festival, people living in far places travel back home in order to celebrate together with their relatives. The events taking place during this festival makes it period the busiest event in the Chinese calendar. Mostly, the festival falls during the first day of the first lunar month, which in most cases comes later than the Gregorian calendar. The Chinese history traces the origin of this festival back to the Shang Dynasty, an era when people used to sacrifice to the gods, and their ancestors at the end and the beginning of the year (Wei, 2011). To them, it was a way of thanksgiving to the gods. Although the event lasts for a long period, the first three days of the month are most important days. With the event becoming more important in the celebration of the Chinese heritage, the government now stipulates that people should have at least seven days off in its celebration (Pan & Tang, 2004). This shows how the event is important even at the national level. People celebrate many events during the spring festival. ... ry eve, which falls on the twenty third day of the twelfth month, people start preparing for the event called â€Å"Seeing the New year in.† the busiest people in the society at this time are store owners as people buy food to cook on the big occasion, new clothes, house decorations, among others (Pan & Tang, 2004). On the day of the New Year, people dress up early in the morning, and the first thing is extending greetings to their parents. The elder ones then give gifts to the children in form of money wrapped in red paper. Then the celebrations, which involve specially prepared and good food prepared in accordance to their culture (Wei, 2011). The lantern Festival The lantern festival, which falls on the fifteenth day of the first lunar month, in the Gregorian calendar falls between the February and March. The event, having begun in the Western Han Dynasty, over time has gained significance, until the present day China. Interestingly, just as the name suggests, the most impo rtant event that takes place during this festival is watching lanterns. History points out that during the Han Dynasty, Buddhism flourished more in china than in any other part of the world. One of the Chinese emperors on hearing that Buddhist monks would watch sarira (remains of the cremated body of Buddha), on the fifteenth day of the first lunar month under the light of lanterns, he ordered the rest of the people to respect the Buddha on this day (Wei, 2011). With time however, the event became more popular among the Chinese people, thus maintaining its popularity in the Chinese society. People, during these celebrations prepare special food called yuanxiao or rice dumping, hence the common name, â€Å"yuanxiao festival† among the people. Additionally, people guess lantern riddles at night, while

Advantages and Disadvantages of a PRP System Research Paper

Advantages and Disadvantages of a PRP System - Research Paper Example PRP system was a big idea of the late 1980s. It was viewed as the answer for motivating people and developing their performance. Nearly 40% of the organizations used in 1998 for management, 25% for non-management. The wave turned reverse PRP in the 1990s when the previous schemes were not delivering the expected results. Extensive innovations in compensation systems and, in particular, a variety of attempts to link pay to a measure of performance have been witnessed in recent years. Those innovations have been related to wider initiatives in order to improve the performance of organisations and in particular efforts to increase employee involvement. On the whole, there has been systematic research on the effects of performance-related pay (PRP) schemes. Also, existing results seems a little bit contradictory, with some studies suggesting that PRP schemes might have a positive influence on organisational performance. The majority of existing research focuses on individual-based PRP, e specially piece-rates, in spite of the existence of a wide variety of schemes that are neither based on individual performance nor even a tangible measure of output. Many PRP schemes focus on paying to a work-group or firm performance measures. Some, on the other hand, is based on subjective measures of output, such as merit pay. There are also schemes that link a component of pay to the profits of the organisation or offer employee’s shares in lieu of cash as forms of team PRP scheme. Furthermore, these can also be regarded as similar to PRP schemes, although involving a very indirect link between performance and pay.

Earnings Management and Accrual Accounting

Earnings Management and Accrual Accounting Contents (Jump to) Introduction Motivations for Earnings Management   Techniques 11 Groups to Manage Earnings Modified Jones Model   Limitations of the Earnings Management Models Implications and Application of Earnings Management References EARNINGS MANAGEMENT Introduction There has been significant attention placed on earnings management from regulators, the financial press, and academic researchers in recent years. Most are in agreement that earnings management does occur; however, there is no uniform definition for what it is or how to detect it. What are earnings and what is earnings management? Simply stated, earnings are the accounting profits of a company. Stakeholders (current or potential providers of debt and equity capital, employees, suppliers, customers, auditors, analysts, rating agencies, and regulators) use earnings to make important financial decisions. Many investors view earnings as value relevant data that is more informative than cash flow data. (Healy and Wahlen 1999) Others have suggested that current earnings are better predictors of future cash flows than are current cash flows. (Dechow 1994) In the US, these profits are derived using Generally Accepted Accounting Principles (GAAP) a system based on the accrual method, which measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The generalidea is thateconomic events are recognized by matching revenues to expensesat the time in which the transactionoccurs rather than when payment is made (or received). This methodallows the current cashinflows/outflowsto be combined withfuture expected cash inflows/outflowsto give a more accurate picture of a companys current financial condition.The objectives of financial reporting and how these relate to the definition of accrual accounting, as laid out by the FASB in various Statement of Financial Accounting Concepts: The primary focus of financial reporting is information about an enterprises performance provided by measures of earnings and its components [CON1, para. 43]. Accrual accounting attempts to record the financial effects on an entity of transactions, events, and circumstances that have cash consequences for the entity in the periods in which those transactions, events, and circumstances occur rather than only in the periods in which cash is received or paid by the entity [CON6, para. 139]. It uses accrual, deferral, and allocation procedures whose goal is to relate revenues, expenses, gains, and losses to periods to reflect an entitys performance during a period instead of merely listing its cash receipts and outlays. Thus, recognition of revenues, expenses, gains, and losses and the related increments or decrements in assets and liabilities including matching of costs and revenues, allocation, and amortization is the essence of using accrual accounting to measure performance of enti ties [CON6, para. 145]. The principal goal of accrual accounting is to help investors assess the entitys economic performance during a period through the use of basic accounting principles such as revenue recognition and matching. There is evidence that as a result of the accruals process, reported earnings tend to be smoother than underlying cash flows (accruals tend to be negatively related to cash flows) and that earnings provide better information about economic performance to investors than cash flows (Dechow 1994) This idea raises the following key questions: What is the objective of accrual accounting? How far should management go in helping investors form rational expectations about the firms performance through their accruals choices and when does this activity become earnings management? To the extent that these accruals choices often operate to smooth reported earnings relative to the underlying cash flows, when does the appropriate exercise of managerial discretion become earnings management? Perhaps by its very nature, accrual accounting dampens the fluctuations in an entitys underlying cash flows to generate a number that is more useful to investors (for assessing economic performance and predicting future cash flows) than current-period operating cash flows. To characterize this as earnings management, we need to define the point at which managers accrual decisions result in too much smoothing and becomes earnings management. To think more generally about how earnings management is defined, consider the following representative definitions from the academic literature: a purposeful intervention in the external financial reporting process, with the intent of obtaining some private gain Schipper (1989) Earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company, or to influence contractual outcomes that depend on reported accounting numbers. Healy and Wahlen (1999) Although widely accepted, these definitions are difficult to operationalize directly using attributes of reported accounting numbers since they center on managerial intent, which is unobservable. Turning to the professional literature, clear definitions of earnings management are just as difficult to discern from pronouncements, statements, and speeches by regulators. An extreme form of earnings management, financial fraud, is well-defined (again in terms of managerial intent) as: the deliberate misrepresentation of the financial condition of an enterprise accomplished through the intentional misstatement or omission of amounts or disclosures in the financial statements to deceive financial statement users. (Certified Fraud Examiners, 1993) In recent speeches and writings, regulators at the SEC seem to have a broader concept in mind than financial fraud when they talk about earnings management, although a strict definition has not been made explicit. In particular, while financial reporting choices that explicitly violate GAAP can clearly constitute both fraud and earnings management, it also seems that systematic choices made within GAAP can also constitute earnings management according to recent SEC discussions. The notion that earnings management can occur within the bounds of GAAP is consistent with the academic definitions described above but is somewhat startling if the idea is that this type of earnings management will lead to explicit adverse consequences for managers and firms (in the form of SEC enforcement activity) in the same way as financial fraud. This is an important point because of the question as to whether income smoothing and other similar processes constitute earnings management and whether they ar e to be treated in the same manner as fraud. Former SEC Chairman Levitt indicated that flexibility in accounting allows firms to keep pace with business innovations. Abuses such as earnings management occur when people exploit this pliancy. Trickery is employed to obscure actual financial volatility. This in turn, masks the true consequences of managements decisions. (1998). This implies that within-GAAP choices can be considered to be earnings management if they are used to obscure or mask true economic performance, bringing us back again to managerial intent. This idea is reinforced by our reading of SAB 99, which also points to the intent to deceive. As accounting researchers have discovered, implementing this type of definition requires a reliable measure of the true consequences of managements decisions that is, the earnings number that would have resulted from a neutral operation of the process (absent some form of managerial intent). The crucial issues seems to be why firms choose to manage earnings, how do firms manage their earnings, how do we measure earnings management given that implementing GAAP requires management to make judgments and estimates, and what are the implications of earnings management. Motivation Management can have many motivations for managing their earnings. The ultimate motive for earnings management, however, is to aesthetically enhance the performance of a company in the eyes of its stakeholders. The literature cites motives such as stock market incentives, signaling or concealing private information, political cost, internal motives, lending contracts, management compensation contracts, and regulatory issues. A primary purpose of earnings management is to enhance the wealth of its stakeholders such as owners since they are hired by the board of directors and the board of directors is hired by the owners.   To enhance the benefits of the owners of a firm, management may manage earnings in order to meet analyst forecasts for present and future periods (Burgstahler and Eames 1998). An owner of that firms stock may be rewarded by the appreciation of its stock value which directly relates to the owners wealth. Meeting earnings forecast is an important factor on the stocks price. The more consensuses among analysts forecasts, the stronger incentive management has to meet those forecasts (Payne and Robb 2000).   Moreover, the direction of analysts recommendation (buy or sell) about a company can bias managements decision to manage earnings. If the company misses its earnings this can have a negative impact on stock returns and negatively impact managements compensation (Matsunaga and Park 2001).   However, if management can meet or beat analyst expectations, then this can result in higher stock returns (Bartov et al., 2002). The management of earnings has also been seen prior to a firms equity offering such as seasoned equity offers (Teoh, Welch, and Wong 1998b), initial public offerings (Teoh, Welch, and Wong 1998a; Teoh, Wong, and Rao 1998), and stock financed acquisitions (Erickson and Wang 1999). Management may have the incentive to signal positive information or to conceal negative information.   If a firm is performing poorly or having financial struggles, management may conceal this performance using earnings management (Rosner 2003). On the other hand, management may want to signal the firms future performance by revealing more information about a companys future earnings and cash flow prospects (Tucker and Zarowin 2006). Earnings management can also be used to shift earnings to other periods for optimal tax planning (Shane and Stock 2006). The shifting of earnings for tax purposes can be a sign of strength. Other reasons to manage earnings can include meeting bank loan covenants. In order to maintain bank loan covenants, management may have to achieve a certain level of earnings. Failure to reach the requisite earnings can cause the lender to call the loans due, creating liquidity problems for the firm and signaling firm weakness to the bank and other creditors. The li terature finds that firms that have violated covenants are more likely to manage earnings, possibly to prevent future defaults (Sweeney 1994).   When earnings management is conducted, managers use it as a tool to enhance perception of their management capabilities during the current reporting period, implying that this type of performance will continue in future reporting periods. They expect to be compensated handsomely for their business acumen.   However, Guidry et al. (1998) found that divisional managers for large multinational firms are likely to defer income when the earnings target in their bonus plan will not be met. This indicates that management is willing to take a bath in the current period in order to reap the benefits in a future period.   Moreover, it was found in Murphy (2001) that management is more likely to smooth earnings when using internal performance standards (budget goals and prior year) than external standards. Another form of compensation manipulation happens when there is a cap on the bonus awards. Then management is more likely to report an accrual that defers income when the cap is reached ( Healy 1985 and Hotausen et al, 1995). Furthermore, management may manage earnings depending on whether they are joining or leaving the firm. A new CEO may be inclined to downwards earnings management (transferring the benefit to future periods), while a retiring CEO may use upward earnings management (reaping the benefits in the current period) (Godfrey et al., 2003). Certain businesses have regulatory requirements to stay in business. A popular study of earnings management in the literature is the application by banks to manage earnings in order to meet capital requirements and by insurance companies to manage earnings to meet risk regulatory requirements. The literature supports evidence that when banks are close to minimum capital requirements they overstate loan loss provisions, understate loan write-offs, and recognize abnormal realized gains on securities portfolios (Moyer 1990; Scholes et al. 1990; Beatty et al. 1995; Collins et al. 1995). Additionally, financially weak property casualty insurers that risk regulatory attention understate claim loss reserves (Petroni 1992). The literature has also shown that firms facing anti-trust or potential anti-trust scrutiny are likely to use earnings management. These firms or others vulnerable to adverse political consequences have incentives to manage earnings to appear less profitable (Watts and Zi mmerman 1978). Moreover, firms under investigation for anti-trust violations reported income decreasing abnormal accruals in investigation years (Cahan 1992). Techniques Earnings Management can take place by underestimating or overestimating either revenues or expenses. It can be done to affect future earnings as well as current earnings. There are two main types: Cosmetic Earnings Management using accounting choices from GAAP: also called accrual based earnings management. It happens when managers use their judgment and discretion to make choices related to accounting principles that can alter earnings in the current or a future period. An example is the modification of depreciation rates, where an increase (decrease) in the expense may occur in the current period leading to a decrease (increase) in the future (Nelson et. al. 2003). Real-Activity Earnings Management using operating decisions: this type of earnings management is when managers make decisions that affect the real operations in the firm. This type is more dangerous both to the firm and to the managers. Managers would be at a higher risk of being caught. As for the firms, real activities earnings management affects the cash flow, and consequently has a higher impact on the companys future. For example, a manager can give discounted sales prices in order to boost sales and consequently meet some target revenues (Roychowdhury 2006). The most popular and successful techniques used to manage earnings can be categorized into 11 groups: 1. Cookie jar (Cosmetic): managers create a reserve or a financial slack to boost earnings in future periods by recording more expenses in the present. For example, when the manager reports higher inventory cost in the current period, it will allow him to reduce this in the future. (Levitt 1998) 2. Big bath (Cosmetic): when the management decides to eliminate or restructure a subsidiary or an operation, GAAP permits the management to record an estimate charge against the income. Managers can record higher charges to dissimulate other charges. (Levitt 1998) 3. Big bet on the future (Cosmetic): when a company acquires another one, managers can get an immediate earnings boost by including the acquired companys earnings in consolidated earnings. On the other hand, to boost future earnings, managers can write-off the acquired in-progress RD costs against present earnings, and thus protecting future earnings from these charges. (Levitt 1998) 4. Flushing of investment portfolio (Real): passive investments (less than 20% ownership) can be classified as trading securities (reported in operating income) or available-for-sale securities (not reported in operating income until sold). Earnings can be managed by timing sales (sell securities that gained (lost) value to increase (decrease) earnings) or reclassifying the security portfolio (from trading security to available for sale to move gain or loss from or to the income statement) 5. Throw out a problem child (Real): When a subsidiary underperforms, it decreases the overall company earnings. It is usually expected to cause a bigger decrease in the future. Managers may act in several ways to counter that: sell the underperforming subsidiary and consequently report a gain or a loss (based on the managers discretion). Another way is to spin-off the subsidiary by distributing or exchanging the shares with current shareholders and in this way the burden is transferred to the latter. 6. Change in GAAP (Cosmetic): Management can manage earnings by undergoing changes to the present accounting standards. For example, it may volunteer for early adoption of new accounting standards, such as the 1985s standard, which allowed companies whose pension assets exceeded their pension liabilities to count the difference as income (Lev 1989). This technique allows for improved revenue and improved expense recognition. 7. Amortization, Depreciation, and Depletion (Cosmetic): Writing-off long-term assets can be managed by selecting write-off method and period, estimating salvage value, or reclassifying as non-operating use. 8. Sale/Leaseback and asset exchange (Real): selling a long-term asset that has unrealized gain (loss) can be used to manage earnings. For example, selling a building, which is carried in the balance sheet at $25 million, for $40 million, will give a boost to the current earnings by $15 million (not considering tax and transaction costs). Another way is to sell the building and lease it back (recording gains or losses). However, if the management wishes not to record any gains or losses, the long-term asset could be exchanged with a similar one (for example for exchanging a warehouse for another one that is nearer to a production site) 9. Operating vs. Non-operating Income (Cosmetic): Income items can be classified as Operating income (recurring or core income, expected to continue in the future) or non-operating income (non-recurring, not expected to affect future). GAAP permits to management to classify an item as one or the other. The managers judgment will then affect the financial analysts forecasts, which are based on the operating or core earnings. For instance, disposition of a major manufacturing plant can be classified either as special charges (Operating income) or discontinued charges (non-operating income) based on the managers discretion. 10.Early Retirement of Corporate Debt (Real): Managers may decide to prematurely sell long-term corporate debts (bonds) which are usually recorded at an amortized value. The timing of the sale may lead to gains or losses due to the difference between the amortized value and the book value. 11.Stock buybacks (Real): This technique does not affect earnings, however it does affect earnings per share. By repurchasing their own shares, an act that is considered internal and thus not required to be reported under GAAP, companies will report higher EPS. Consider a company with 1 million shares. If the earnings are $4 million, EPS = $4 million/1million shares = $4 per share. Now if the company buys back 100,000 shares, the same earnings would have to be divided by 900,000 shares, the reported EPS would be $4.44 per share. Earnings Management Models and The Accrual Generation Process Accruals have the desirable traits of giving summary measures of firms income and accounting choice.   In earnings management research, accruals are divided into discretionary (DA) and non-discretionary (NDA). Most research has focused on the detection of DA. It is customary to start earnings management studies with the study of behavior of sales over time. First, in the budgeting process, sales determine the firms production and inventory levels, which in turn determine cost of goods sold, operating expenses, and investment decisions. Second, sales have the highest persistence of any component of the income statement. Therefore, sales are an efficient statistic for describing the characteristics of the firm. The fundamental element of any test for earnings management is a measure of management discretion over earnings. Most studies use DA as a proxy for earnings management. Because DA cannot be observed directly from the financial statement, they have to be estimated using some kind of model. The literature has followed different approaches. According to McNichols (2000), the models can be broadly classified into 3 groups: aggregate accrual models, specific accrual models, and frequency distribution models.   Because of their wide use, we discuss the aggregate accrual models as follows: Models Starting with the first and simplest models, both Healy (1985) and DeAngelo (1986) used total accruals (TA) as the proxy for DA to test earnings management in the context of bonus and management buyouts respectively. However, DeAngelo (1986) used first differencing to correct for serial correlation, therefore his NDA will be less contaminated by past accruals that are irrelevant in estimating current DA. The most popular earnings management model is the Jones Model (1991). It has model has been modified in several ways. Analysis is conducted in 2 stages. In the estimation stage, the DA is assumed to be zero and firm specific coefficients of NDA will be determined. These coefficients are assumed to be stationary and are used to in the event period to determine the DA. In her model, unlike the previous models, NDA are expected to vary with the level of business activity, and revenues and property, plant, and equipment (PPE) are used as proxies to control for NDA. All the variables are deflated by lagged total assets to correct for heteroskedasticity. Dechow et al (1995) argued that earnings can be managed by inflating revenue via receivables. As a result, revenue should be adjusted for change in receivables. This adjusted model is known as the Modified Jones Model. The Modified Jones Model (1995) is: The Industry Model (1991) was developed by Deschow and Sloan when they dealt with RD spending during the last year of the tenure of an outgoing CEO. They assumed that the variation in NDA is common across all firms in the same industry and formulated a model of how the normal item under investigation behaves. However, this model applies only to event studies in which not all firms experience the same event and it cannot capture firm specific characteristics. The Industry Model is: NDA t+1 = ?1 + ? Median (TA t+1) Limitations All models come with limitations. The limitations of the earnings management models are: Strong assumptions that may not hold. These include the absence of earnings management in the estimation period, stationarity of firm specific characteristics over such a longer time horizon, and orthogonality of NDA with the error term (i.e.DA). All the models assume that abnormal accruals are discretionary. Variation in accrual could be the result of performance or business strategy. The consequence is that it produces a Type II error. The solution is to add variables to control for performance and business strategy (Hansen 1999), however, some performance and growth variables may have non-linear properties. Small samples sizes. Small samples generate higher standard error which can weaken the power for the tests (type II errors). Measurement error. Since DA cannot be observed, it has to be estimated. This produces biased estimate of coefficients. The Balance Sheet approach generates more measurement error than the Cash Flow approach. (Hirbar and Collins 2002) Omission of variables. Most models miss some important variables and this induces a bias on the included variables and higher standard errors. The obviously omitted variable is an expense. This can cause an accrual conundrum (Ronen et al, 2007). Efficiency of the existing models. Research has shown that most of these models wrongly identify abnormal but NDA as DA (Type I error) and fail to identify higher amount of induced earnings management (Type II errors). This is partly due to the linearity of the models and the non-linear behavior of the variables studied. Moreover, there are many endogenous factors that affect earnings management and it may not be captured by single equations. As a result, a shift to linear specification and non-linear specification of the models could improve the efficiency of the earnings management models. Further decomposition of accruals. The starting point for most earnings management studies is decomposition of TA and most studies decomposed TA into NDA and DA. However, accruals have reversal property that ensures the change in accrued balance to add up to zero. Therefore, reversal of accrued balance limits the opportunity of managed earnings. As a result, further decomposition of TA accrual could provide more information on the exact change in TA. Implications and Application of Earnings Management Literature related to earnings management implies that earnings management could not be completely eliminated. As long as managements can benefit from managing earnings, they would attempt to expand use of it. Earnings management could be reduced while public eyes such as regulators spend many resources to detect it. However, if they lower guard due to lack of perfect restriction methods, earnings management could be re-flourished since it is surely useful for management to achieve their goals. Therefore, firms earnings management activities continually are reiterated. This continued action without a complete elimination can cause various effects on our society. Firms which purposefully manage their earnings for their own good could negatively impact public well-fare. According to Beaver (1998), financial reporting can generate different kinds of economic consequences, mostly related to resource allocation such as wealth distribution, aggregate consumption and aggregate production, a nd resources devoted to private search for information. Since earnings management could affect the quality of information by producing less reliable financial statement, eventually it could cause various negative economic results. In other words, less reliable information produced because of earnings management may not only make the public worse-off, but may also make the overall economy less stable. For example, because of earnings management, if many investors believe that financial reporting has poor quality and less reliability, they would spend more of their resources to search for better information or private information. It could mean that society wastes resources or re-allocates them to inappropriate places. Several studies provide evidences of earnings management by testing various types of accruals. Teoh, Wong, and Rao (1998) found that depreciation estimates and bad debt provisions are used for earnings management surrounding initial public offers. Many other studies found proof of earnings management through bank loan loss provisions (Beaver, et al., 1989; Moyer, 1990; Scholes, et al., 1990; Wahlen, 1994; Beatty et al. (1995), Collins et al. (1995), Beaver and Engel (1996), Liu and Ryan (1995), Liu et al. (1997). Studies of insurance claim loss reserves, including Petroni (1992), Anthony and Petroni (1992), Beaver and McNichols (1998), Penalva (1998), Petroni et al. (1999), have provided evidence of earnings management among insurers. Visvanathan (1998), Miller and Skinner (1998), Ayers (1998) test the use of deferred tax assets as a tool of earnings management, but they only present little evidence of it. While research indicates evidence of earnings management in a few accruals, numerous studies suggest different methods which could contribute to reduce pervasiveness of earnings management. Such restriction methods could be broadly cauterized in three parts. The first proposed way is to restrict earnings management through the regulatory process. Tan and Jamal (2006) found that strict accounting standards relating to discretionary accruals may reduce earnings management through. However, they also emphasize that too much restriction for cosmetic earnings management could increase real activity earnings management. As such, restriction through regulation would not completely eliminate earnings management because there are trade-offs. Secondly, another method is an appropriate and effective audit procedure. Past studies have shown evidence that various factors related to audit procedure can help constrain earnings management (Krishnan, 2003; Van Caneghem, 2004; Van Caneghem, 2004; Vand er Bauwhede Whillekens, 2004; Kim, et al., 2003; Frankel, 2002; Ferguson, 2004; Carey Simnet, 2006). According to Kim, et al. (2003), Big 5 auditors were more effective in deterring earnings management when there was an income increasing accrual choice. The last suggested restriction method is effective and efficient corporate governance. This is associated with the firms structure. For example, if a firm is inclined to highlight effective corporate governance, this firm could make an effort to prohibit earnings management.   It is important to understand that these three methods correlate with each other. For instance, by requiring additional audit procedures or firm policies, regulation would affect audit procedure or corporate governance and would reduce earnings management. On the other hand, auditors or firms could propose new regulations to reduce earnings management. Hence, earnings management could possibly be reduced not through one method but through a combination of a ll three methods. References: Ayers, B. C. 1998. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review 73 (2): 195-212 Bartov, E., Givoly, D. Hayn, C. (2002) The rewards to meeting or beating earnings expectations.  Journal of Accounting and Economics, 33,173-204 Beatty, A., S. Chamberlain, and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital and earnings. Journal of Accounting Research 33 (2): 231-261 Beaver, W., C. Eger, S. Ryan, and M. Wolfson. 1989. Financial reporting, supplemental disclosures and bank share prices. Journal of Accounting Research (Autumn): 157-178 Beaver, W., and E. Engel. 1996. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of Accounting and Economics 22: 177-206 Beaver, and M. McNichols. 1998. The characteristics and valuation of loss reserves of property-casualty insurers. Working paper, Stanford University. Burgstahl