The Standard Setting Process of Accounting in the Philippines Essay Example

The Standard Setting Process of Accounting in the Philippines Paper The Accounting Standard Council was created by the PICPA to formalize the accounting standard setting function in thePhilippines. The main function of the ASC is to establish and improve generally accepted accounting principles in the Philippines. The approved statements of the ASC are called â€Å"Statement of Financial Accounting Standards† or SFAS. In 1996, the Philippine accounting standards had been changed and based on IASC Accounting Standards. The International Accounting Standards Committee or IASC is an independent private sector which establishes the uniformity of the accounting principles in business organizations around the world. After changing into IASC accounting standards, a decision was made to move totally to International Accounting Standards (IAS) in 1997. The objective of the ASC in the Philippine Accounting Standards is to develop an understandable and enforceable accounting standard that require high quality, transparent and comparable information in the Financial Statements. From 1997 to 2000, the ASC developed accounting standards that were already based on IAS. But it is in the year 2001 that sweeping revisions of Philippine accounting standards are made in conformity with their counterpart in the IAS. The ASC set the year 2005 for the full adoption of the International Accounting standards in the Philippines. However, even before the Philippines had made full adoption of the International accounting Standards, improved and revised IAS and IFRS have been developed and promulgated. To monitor the revisions and redrafting of the IFRS and to ensure that improvements in the IFRS are being made effective in the Philippines, the Financial Reporting Standards Council (FRSC) was established in 2006. We will write a custom essay sample on The Standard Setting Process of Accounting in the Philippines specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Standard Setting Process of Accounting in the Philippines specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Standard Setting Process of Accounting in the Philippines specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It succeeded the ASC in its main function of establishing generally accepted accounting principles in the Philippines. In November 2006, FRSC formed the Philippine Interpretations Committee (PIC) to assist the former in establishing the financial reporting standards of the Philippines. Its main function is to recognize, measure, present and disclose requirements dealing with transactions and events that are important in the financial transactions. Other than the FRSC, the Board of Accountancy closely monitors the implementation of the PFRS.

The Economy of China (Globalization Effect) Essays

The Economy of China (Globalization Effect) Essays The Economy of China (Globalization Effect) Essay The Economy of China (Globalization Effect) Essay Research Essay Lewis Carroll The effects of globalisation on Economic growth and the quality of life in China. China holds the second largest economy in the world, measured by Purchasing Power Parity (a technique used to determine and compare the relative value of different currencies). From the late 1970s, the Chinese economy has become more market orientated, rather than its former closed and planned political system. This change has played a major role in the development of their economy and impact of globalisation. At present, it is the worlds fastest growing major economy. Growth ates in the Chinese economy have averaged 10% throughout the past 30 years. By utilising Chinas perfect environment for manufacturing with low minimum income levels compared to other countries, and little to no policies surrounding work place health and safety, in 2010 China became the worlds largest exporter. In 2010, 19. 8% of the worlds manufacturing output was produced by China, and Industry and Manufacturing account for 46. 8% of Chinas GDP. Apart from the thriving Manufacturing industry, China also produces 45% of the worlds steel and is the worlds third largest Automotive Manufacturer. Over recent years, Chinas Urban wages have received a 13-19% increase to an average of $2472USDp. a. The Chinese Economy has gained both benefit and been disadvantaged by globalisation trends. One advantage is China has received extensive amounts of high GDP over recent years, although it sometimes due to the over exploitation of their unbelievably cheap labour compared to other countries. China has become almost an essential to the global supply chain because of its cheap labour leading to the massive growth we have seen over recent years. Other Positive effects of globalisation include the mprovement of living standards due to higher employment and therefore larger income and contribution to the economy. The amount of employment in china has increased due to the rise in growth and creation of TNCs and movement of production due to globalisation. This means that in order to meet demands, they need to create more Jobs which is suited best in China because of low minimum income levels Negative effects of Globalisation on China include environmental changes and urbanisation. The Chinese Environment has been damaged due to rapid pollution and industrialisation consequences. The growth of industries pecializing in manufacturing has caused the pollution of the air, ground and permanent damage on the surroundings of these factories due to production processes such as burning or pollution from capital goods. The growth of urbanisation was a result after the rapid increase in Jobs around cities, but this can also lead to the lowering of standards of living and the amount of Jobs and resources available elsewhere. The urban cities are unable to provide necessities and services the population need. By the end of 2012 52. 6% of the Chinese population had become urbanised, an increase from the former 26% in 1990 . Although currently, the ities cannot provide for the amount of people urbanising, the government has aimed to create services, increase availability of necessities and support a range of mass transit around and inside the city as a part of their 5-year-plan for 2011-2015. lowest income earners and reduce homelessness. Another problem with this sudden spark in urbanisation is the lowering of workplace safety regulations yet to be created. The people are working in factories with very poor standards which reduce hygiene and can also cause mental issues such as suicides. The Chinese Economy has implemented particular strategies in order to promote and stabilize the conomic growth and development they have received. These policies and strategies are a result of increasing demand because of globalisation in China. The introduction of the Open door policy (essential opening china into a mass of once protected foreign direct investment) created a huge utilisation of Chinese labour. Chinese capital and labour resources have become efficiently allocated, which then has greatly boosted economic growth and productivity. The Chinese economy then strategically utilised their obvious comparative advantage in export orientated and labour intensive industries. The Chinese Economys rapid growth is due to creation of particular strategies such us export Incentives and decentralisation of government. Export Incentives are monetary, tax or legal motivations designed to encourage businesses to export certain types of goods or services. This large labour force, huge investments in efficient technology and the introduction of subsidies and incentives have created the perfect environment for mass growth of this emerging economy. Chinese exporting alone has generated up to a staggering 36 per cent of Chinas GDP (2006). Since the Decentralization of Government (the process of redistributing, owers, people or things away from the government) the Chinese GDP per capita has risen from its previous $674 in 1978 to $5,085 in 2004 (ppp adjusted). That is over 7 and a half times greater than the previous recording. This change in government, liberalization of prices, reduction in agriculture resources, and integration into world markets, had proved to be a major cause of the Chinese economic boom over the past 30 years beginning with the open door policy The use of Special Economic Zones in china created an ability to alter the policies and investments in areas suited. For example, lower taxes and lower tariffs and other protection policies were introduced in order to encourage the exportation of technology. Their immediate success fuelled the way for more specific zones in order to utilise the economic boom they were currently experiencing. The implementations of a practise known as the household responsibility system was a specific quota for agricultural demand created by the government in order to remain self-sufficient in agricultural goods, but continue to redistribute their resources to other more profitable and efficient areas. The farmers and producers were given compensation for completing these merit goods that compared to other industrialised productions, were not very profitable. These strategies allowed the Chinese people and economy to thrive during economic boom but also increase their standard of living. The Chinese Government has introduced a way to change economic strategies and policies in order to relate to the current economic activities. This plan is called the 5-year-plan, a set of policies that have to remain active for the remaining 5 years until they are reassessed for the new economic activities. This 5 year plan applies for all regions of china, and is used in order to map strategies for economic development, setting growth targets, and launching reforms. The 12th 5 year plan (2011-2015) outlines their planned building of new low-income apartments to reduce poverty and increase the standard of living for the Chinese Population. The policies can also aim to stabilize their current growth, make incomes more equal and improve social infrastructure. The Chinese government believe that the increase of employment and reduction in unemployed population is the top priority to create stability in their rapidly growing conomy. By the end of 2005, the registered unemployment population in urban areas reached 8. 39 million, and the registered unemployment rate in the urban areas was 4. 2 per cent. In order to counteract the growing unemployment, The Chinese Government applied structural Proactive employment Policies in order to create incentive and encourage unemployed members of the Chinese population to look, create, or innovate their own employment These practises were used to promote the economic growth but also increase the poor standard of living in China. These included: 1. Encouraging the unemployed to start up their own businesses. Reducing taxes and charges, plus small loans with discounted interests created a perfect environment and incentive for the Chinese unemployed to stimulate the economy and its growth. 2. Exempting and reducing taxes on enterprises willing to employ disadvantaged unemployed people. 3. Offering particular insurance subsidies for flexible employment terms. Evaluation of Economic Growth and development Strategies: Strategies used by the Chinese Government are all aimed to create, stabilise and promote growth of the Economy and the quality of life of the Chinese people. The Open Door policy has unlocked the swift growth of the Chinese Economy by allowing the flooding of Foreign Direct Investment. With an increase of Chinas GDP per capita from $153 to $1284 , this single indicator outlines the success of opening China to Foreign Direct Investment. The open door policy has also created an opening for greater employment, income and therefore better living standards for the Chinese population. This is because the open door policy allows more TNCs and large enterprises to base their factories and outlets around the Chinese population. Export nd business incentives have also fuelled a large amount of success though the encouragement of reaching the technical optimum in economies of scale, and employing more people, once again, creating more Jobs and increasing living standards of the Chinese population. The Decentralization from government is a strategy that started the growth they have received and the increase of economic development in China. Through this decentralization, the redistribution of income and resources has unlocked the flood for foreign direct investment, creation of employment and increased the living standards of the population. The 5 year plan as fulfilled its potential by maintaining the economic stability of china, whilst still creating growth. Through the increase of GDP, employment rates, and living standards of the Chinese population, it is obvious that the changing of political policies and goals have succeeded in guiding the Chinese economies growth. This planning allowed the government to change into a market orientated system whilst still keeping the benefits of planning goals, rates and living standards to predict the future of the Chinese economy. The strategies under the Proactive employment unemployment and increasing the living standards of the Chinese population. Not only has the policies reduced the people unemployed, but they also can be used to raise the minimum income. Overall, the effects of globalisation on economic growth and the quality of life in china have been mostly benefiting. Through the introduction of new employment, high income and standards of living, and the decentralization of the Chinese government, China continues to gain expediential growth over any other country in the world. The industrialisation of China has proven to be a crucial time for reassessing political strategies and adding policies to benefit the Chinese population.

A Study of Fauvism

A Study of Fauvism Fauvism For artists, the twentieth century began five years late. Late it might have been, but when it got going, it was decades ahead of its time. In 1905 nothing was as modern as modern art. It was to remain that way throughout the century. There are many people who still fail to understand the art introduced in 1905, over seventy years ago. That first modern art appeared in an exhibition in Paris in 1905. Among the participating artists was one of the centurys most famous, Hentri Matisse. Along with Matisses art were works by Maurice de Vlaminck, Andre Derain, and Georges Rouault. Today the works of these artists hang in museums, but in 1905 they werent yet famous. To the public they were infamous. Their paintings were so shocking that one newspaper critic called them the work of Fauves a French word meaning wild beasts. The name stuck so that all the artists who exhibited in that 1905 show were ever after called Fauves and their paintings were dubbed Fauve art. The name Fauve was given to the art of Matisse, Vlaminck, and their colleagues, even though they didnt work with a common principle. And, as years passed, their personal art changed. Paintings done by some at the end of their careers little resembled those done at the beginning. Still, the name. Fauve continued to be used. These were the pioneering artists of the twentieth century and their art, Fauve painting, was the pioneering movement of our century. Theory The fauve artists had no single or unifying principle of art. Perhaps that was necessary for the centurys pioneering movement. Their one basic theory was experimentation. Thats what shocked the 1905 French Public. Their art was so experimental that it resembled nothing gallery visitors had ever seen before. Fauve art doesnt seem so radical today. Thats because their interest in experimentation became the guiding principle of almost all twentieth century art movements. Experimentation in art has meant discovering new types of visual expression. It can be the general theory guiding all the art projects you try in this book. It was originally a fauve principle. However, if most twentieth-century art movements have been guided by experimentation, those experiments have been controlled by further theories. The leading Fauve theoretician was Henri Matisse. His colleagues followed many of his ideas, and his thoughts about art inspired many twentieth-century art developments. To gain an understanding of Fauve art, you can do no better then examine the art and ideas of Matisse. Nor can you find any better guide for developing your own art. Here is what Matisse once said about his art. Expression is what Im seeking most of all however, expression doesnt mean the passion which a human face reflects. The total composition of my painting is expressive. My arrangement of figures or objects, the empty spaces surrounding them, their proportions, everything has its roll to play. Except for Georges Roualt, most Fauve painters followed Matisse and sought expression with the total painting, the total subject. This isnt a simple goal. Its one achieved only after much time and thought. Studying the work of Matisse can help you understand Fauve expression in art. Matisse expressed himself with line. He did this by simplifying the line in his work. This meant eliminating unnecessary lines and using only the most important. These were, of course, the lines that created the shape of his subjects, not the lines that defined details. He wasnt interested in linear details. In short, he simplified his drawing. But simplified drawing doesnt mean you will automatically produce expressive lines in your art. Simplification can mean producing nothing more than a simple but disjointed sketch. More is required. Matisse and his Fauve friends did it by creating rhythmic lines. His lines swing easily, curve and twist like a melody. Matisse created such expressive lines in painting like The Dance. The joy of dance requires lines with lovely rhythm. He eliminated details. In the essential lines that remained, he created graceful bends and flowing curves, lines swinging with the delight of dancing. The Fauves also expressed themselves in color. They understood that color was essential to painting. They didnt feel color should be dominated by subject matter. This means their use of color wasnt dictated by realism. Instead, color could stand on its own. Fauve artists intensified their colors, using bright flesh colors, pinks oranges, and reds for faces. They created shadows of bright colors. In one famous painting, Matisse painted a green stripe down the face of his wifes portrait. He used green because it was the strongest color contrast to the reddish tone of the painting. In such painting, you notice the color before you notice the subject. Such a bold use of color doesnt mean you can color without thinking. In fact, you must be even more careful with color in such a case. A realistic artist who uses color poorly can claim his inadequate colors only copy the poor coloring of his subject. However, Fauve artists couldnt do this. Their bold coloring was of their own choice so they had to be especially sensitive to the use of color they used in their art. Thats why color is such an important ingredient in Fauve art. When you create art in the spirit of Fauve painters, you too will be very conscious of your use of color. You will also be conscious of your use of line. When thinking like a Fauve artist, youll experiment. Like Matisse, youll seek expression in your art in the way you use line and color. Youre line will be simplified and your color diverse from realism. Yet your lines will have beauty and expression because youll give them rhythm and grace. Your colors will be beautiful, because youll treat them intelligently and with sensitivity. Thats how the Fauve artist worked when producing some of the greatest paintings of 20th century art.

Shakespearean Drama Essay Example | Topics and Well Written Essays - 1500 words

Shakespearean Drama - Essay Example If she truly disagreed in getting married, Shakespeare would have written something to the effect of "thee shall be hang'd on Sunday first". As she could not openly state her opinion, and she never says anything nice, it can be assumed that she actually agrees to the marriage by saying she will be at the hanging. Wealthy young girls were never at public events. In Scene One of Act II, Katharina goes after her sister after being taunted that she likes Hortensio. She ties her sister up in order to make her confess in telling her who all her suitors are. Bianca resists. What is interesting here is that Baptista protects Bianca and tells her to "go ply thy needle". It is the first and only time Bianca is to do an activity of "ideal womanhood". Katherina responds expressing jealousy, fear, loneliness, humiliation†¦. "What will you not suffer me! Nay, now I see She is your treasure, she must have a husband; I must dance bare-foot on her wedding day; And for your love to her lead apes in hell. Talk not to me: I will go sit and weep Till I can find occasion of revenge." Bianca seems the perfect bride to be, but she shames the family. Her tutors are her suitors in disguise. Luciento changes places with Tranio. They make up such a sham that Bianca signs the marriage contract with Tranio. Luciento goes to Baptista and tells him, he is now married with his daughter. Shakespeare is criticizing the conflict of arranged marriages and love marriage. He is also questioning what is the ideal of womanhood. Though Bianca is outwardly the more peaceful of the two; and she is her father's favorite, there is a transformation that questions who has the happier marriage. Their father comments in Act V. (Baptista) "Another dowry to another daughter, For she is changed, as she had never been." Katherina also changes. The techniques are to shock the audience. In reality, Shakespeare is questioning the arranged marriage; the chattel contracts; the fact that a wife is a little bit higher than a man's horse. Women in the upper classes got married when they were 12 to 14 years old. What could they do without any life's experience. In the play, we see an inn keeper, servants, and the widow with the two girls. Either they got married young or they went to Convents. Katherina is more honest in nature than Bianca. She has been left to her own vices too long. She is lonely, highly intelligent, jealous of her sister and angry. Shakespeare writes the play from the male point of view. He is showing how men treat women in society. Shakespeare tries to add the women's side as well. When Petruchio negotiates the dowry with Baptista, he says "†¦.where two raging fires meet together they do consume the thing that feeds their fury, though little fire grows great with little wind, yet extreme gusts will blow out fire and all: So I to her and so she yields to me; For I am rough and woo not like a babe." He is essentially saying that he is not afraid of her emotions nor character and that they will meet equal grounds. He is also saying that he is pleased with what he sees. He will teach her to control the fire in her and he will learn to control his fear. Baptista agrees if Petruchia gets his daughter's love, they can get married. Petruchio enjoys the first encounter with Katrina. She lets him know that she is still young and cannot bear. "Not such jade as you, if me you mean" (Act II) Fine, I will wait. They both are enjoying

Defining theme of The Crying of Lot 49 by Thomas Pynchon Essay

Defining theme of The Crying of Lot 49 by Thomas Pynchon - Essay Example Thomas Pynchon gives the message that nature constantly moves life from order to disorder. It is worth noting, at this level, that Pynchon publishes the book following his full knowledge of history, pop culture, and paranoia whose identity cannot be easily recognized or combined. Entropy creates a patterned system that is tight and whose progression is unavoidable. The pattern also appears chaotic in nature. Pynchon’s theme of entropy focuses on America’s movement of culture to modernism. This movement seems unstoppable because culture is not static and is representative of trends in societies other than America. Analysis Pynchon centers on entropy from the start of the novel. His introduction to the learner contains this information. Pynchon shows his dissatisfaction in the introduction by explaining that his works seem to be out of various abuses on paper. The abuse to him is overwriting. Analysis of this assertion leads to the conclusion that Thomas Pynchon deliberat ely the dislike as a stylistic device. He claims in his personal critique that writers, in most cases, develop themes for characters. In his effort to introduce entropy, Pynchon avers that characters should generate themes in the novels through their personalities. He arranges his work to flow in a way that gives rise to entropy as the main idea put across. ... Oedipa does this continuously while refining them. This is a comparison to Pynchon’s assertion that characters in novels should generate themes and the other way round (Pynchon, 1965, 51). Just as Oedipa attempts to refine the stories after testing them, the author changes literary renditions in the best way. Furthermore, Oedipa creates a mystery to the reader by finding substantial leeways through coincidence but under very odd circumstances. The mystery involves either comprehending whether life is very amorphous that actions only occur through coincidence and affect people’s live greatly or if it is so void that characters such as Oedipa begin to imagine what they can do because of availability of unlimited information. Oedipa’s quest brings out the theme of entropy. The author combines ideas from other disciplines of studies such as physics and sociology to invoke the concepts of entropy. In addition to the two disciplines, he uses philosophical phenomena to underscore the main concept. The author creates a closed world that is an equivalent of physics’ closed system where particles move in a disorderly way. People and information in Pynchon’s world move in the same way towards entropy. In the continuation of his metaphor, Oedipa moves to correct the disorder from the ugly situations in the closed system. Considering the fact that she develops a closed world, it is difficult to understand whether Oedipa will succeed in her efforts or it is a process in futility. If she succeeds, then she will put truths in a world full of controversies. However, if she fails, she will have faced the normal actions of the world where it

Tuition reimbursement Essay Example for Free

Tuition reimbursement Essay Introduction According to (Hall, 2000. 30-31), tuition reimbursement refers to a study program for adult learners which involve provision of financial help to meet the cost of education of the adult learners. The organizations for which the adult learners work for are required to meet the educational costs as part of employees’ benefits and growth and development strategy. According to (Hall, 2000. 30-31) tuition reimbursement has several benefits to an organization. First of all, tuition reimbursement increases productivity of the organization in that, with the acquisition of new skills, employees are empowered to perform more complex tasks faster and more efficiently than it is the case whereby employees lack important skills and training.    The second direct advantage of the tuition reimbursement program is the fact that, employees given the opportunity to study become more loyal to the organization and feel more close to the organization and therefore are less likely to quit their jobs. In this way, tuition reimbursement greatly puts employee turnover very low to the advantage of the organization’s growth.   Therefore tuition reimbursement leads to improved employee retention and clearly minimizes the costs associated with the staffing process. This increases profits for the organization. For the organization, tuition reimbursement qualifies the given organization to tax benefits in accordance to the revenues act of 1978 (Rocchi, 1997.87-90). This is beneficial to both the organization and the employees in that, the organization saves a lot in terms of taxes payable to the government, the tuition reimbursement is crucial to the employees in that, they stand to gain promotions easily than their counterparts who may not poses such skills and knowledge.   Tuition reimbursement are important to an organization in that, employees become more skilled and as a result, the organization ends up with a more united work force which is not only effective but also efficient since there is a general feeling of security for the employees and a feeling of being appreciated. Tuition reimbursement is very important to organizations in that it gives a chance to those who missed the opportunity while young but have the willingness and the desire to achieve high academic standards.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Human resources form the engine of an organization. An organization, which wants to achieve its goals and objectives, should invest in knowledge management as it is the heart of empowering employees as well as mentoring their talents. Any organization, which does not take into consideration, the learning needs of employees is bound to fail in its objectives. The greatest challenge facing organizations as far as career growth and development of employee are concerned is increased costs associated with funding employee adult learning courses.   It is approximated that, organizations spent about $1800 to train a single employee annually something which is quite tasking on part of the organization (Spooner, 1999.12-43). Such a huge amount of money evidently causes financial constraints and if managers do not appreciate the importance of career development, it is hard for organizations to sponsor adult learning programs on basis of the huge associated costs. Adult learning has very many advantages in that it determines job performance and the success of a given organization. The fact that learners have had a considerable exposure to job aspects, challenges and real issues implies that, given an opportunity to study, the adult learners stands a great chance of taking theories and concepts to real life issues (Schwartz, 1992.56-98). Adult learners can easily link concepts to issues at work something which implies that, given an opportunity to learn, adult learners can even outperform fresh graduates in terms of connecting class lesson to practicals work situations and are therefore likely to overcome barriers in the work place. While fresh recruits find it hard to link class theories to work situations and challenges, and learners easily associate into work situations what they study in school. When adult when adult learners go into college, they go there with a vision. Perhaps, having seen challenging tasks, which need some knowledge they lacked, they proceed to college with a dream, with some expectations and a clear focus of what to gain in the studies. Usually it is very tough for adult learners to go back to class considering that, they have financial burdens such as families to fend for and many other financial commitments. This implies that, by the time an adult makes the decision to go back to class, the motivation is very high, the expectations are realistic and the drive is genuine. While young learners may end up in schools for a number of different reasons, different sources of motivation, it is rare to get the same case being true for the adults. This is the reason why human resources managers should come up with tuition reimbursement programs for adult learners willing to go back to studies. The company has a moral obligation to nurture the talent in the employees not withstanding the employers’ gains achieved after they have invested in the studies of their employees. Usually employees who are sponsored to schools would rarely quit a job soon after the training something which implies that, the new skills and knowledge learnt in school is likely to benefit the company considering the wealth of evidence linking training to increased job performance. If employees are given the necessary support in terms of sponsorship to attain their academic goals, this is to the employees; a form of empowerment is likely to boost their morale making them to improve their job performance.   Employees who decide to go back for studies after a while and after having a contact with the job environment are more likely to appreciate what education means to their lives and they are also more likely to have the right attitude towards studies (Andrieu, St. John, 1993.44-79). The above implies that the outcome of tuition reimbursement is that; the organization will have focused and knowledgeable human resources. For the organization, it also implies that, they can promote such employees to managerial positions instead of recruiting from outside the organization whenever they need to fill senior job vacancies.   This to the organization is beneficial in that, employees who have been with the organization for longer periods understand the organizations’ environment, external and internal processes in a better way. This are an advantage to the organization in that, the organization will not have to incur the expenses associated with debriefing new employees who carry on organizational cultures from their previous organization to their new organization. Normally, no organization operates in similar manner like any other given organization and therefore employees who are recruited on the strength of their past experience usually face challenges in adjusting to the new organization’s culture. These difficulties in adjusting to new environment may some time take long periods of time and therefore negatively affect job performance in the organization. Tuition reimbursements are the best solution to the prevention of inconveniences and uncertainties of having to recruit certain skills outside the organization. Conclusion Tuition reimbursement programs if well utilized can be beneficial to an organization. The program is however faced with great challenges considering that it can be open to abuse by employers who may use the program as a bait to woo employees in to remaining with the organization against their wishes. However, if well utilized, the program greatly improves productivity, employee motivation and saves the company a lot in terms of tax benefits such organizations enjoy from the government. There is a need for all organization to implement the program so that, any willing employee can enjoy the benefits associated with tuition reimbursement schemes. References Andrieu, S. St. John. E. (1993.44-79). The Influence of Prices on Graduate Student Persistence. Research in Higher Education, Vol. 34, No. 4, pp. 399-425. Hall, K. (2000. 30-31). Distance Education: An Insider’s View. AALL Spectrum. Rocchi, B. (1997.87-90). Nine Reasons Why You Should Go To Professional Conferences. NetNexus. 3. Schwartz, A. (1992.56-98) How to Handle Conflict Between Employees. Supervisory Management (37) Spooner, F. (1999.12-43) Student Rating of Instruction in Distance Learning and On-Campus Classes. Journal of Educational Research. (92)

Philosophy of Education Essay -- Philosophy of Education Statement Tea

Philosophy of Education I am twenty-eight years old, and have only decided to become a teacher within the past two years. I have always wanted to help people in some way, yet I was not sure of what area or angle to go with my humanitarian instincts. While at University, two of my professors would continually express their feelings on what an impact I would make as a teacher. This planted the seed. I later became pregnant with and gave birth to my daughter. When you are pregnant and have children you have many worries and anxieties, including the stress of who will be caring for and teaching your child. I then examined the public school systems, for it is very difficult to ignore the negative media it has received in just the past few years. Something inside of me has told me that this is where I want to be. Somehow I want to make a difference in that child’s life by showing the child that someone does care and that they do have a positive place in the world. Hopefully this can open the c hild up to the realization that knowledge is the power and the key to a successful and productive life. The more experiences that I acquire in the development of children, the better I understand the nature of the child. I reject Hobbes’ theory of the nasty brute, for I do not view children as being born inherently evil. My views of the nature of children also differ from that of Rousseau, for I do not view children as noble savages being born inherently good. I do advocate the theory of John Locke, the tabula rasa, stating that the mind of a child is born with a blank slate. Marx also plays a key role in my theory of the nature of children. Like Marx, I view human nature as dynamic and changing. In part, I feel ... ...ities out in order to properly to these students. I finally realized that I want to be in a special education setting, for this is my passion. I feel as if I am in a point in my life to begin teaching. Upon completion of my education degree at Concord College, I plan to begin my life as an educator. Not only do I plan to educate my students, but I also plan to further educate myself by obtaining my Masters Degree. My education will not stop at merely obtaining another degree. The world is in constant change, and to effectively teach my students I need to not only be aware of the change, yet I need to be knowledgeable of and interactive with the change. Empowering myself enables me to empower my students. Not only do I desire to obtain my goals as a teacher, yet I also want to assist in the formation of the goals of those who inherit the world.

Evaluation of Soil Management Strategies in Two Named Farming Systems Essay

Evaluation of the soil management strategies in the India The more time goes past, the more man starts realising how the management and the way we threat soils is important to insure its preservation and conservation. Nowadays, around 9. 4 million hectares of soil, which represent the 0. 5% of the land present on our planet, is irreparably damaged and has no longer any biological function. In other words, it can no longer be used in any useful way to provide food or other elements to the earth’s tenants. There are though, two factors that influence soil degradation; the human factor and the natural one. The most impactful one is the human one, as we tend to create disequilibrium in the rate at which soil forms and at which it is eroded or degraded. This is due to the fact that farmers work the soil too frequently or misunderstand and mismanage their lands. On the other hand, erosion and degradation, which embody the natural factors, are part of nature’s cycle and over time, they do not create imbalances. In poorer countries, farmers use subsistence farming and they are in a way constricted to do so, as they not only lack of economical resources to buy machinery and conditioners, but also because the quality of the soil often doesn’t give them the opportunity to be able to work the land more intensively. In the regions of West Bengal located in the northwest of India to take an example, the density of the population is so high that farmers only can use their little land holding to produce enough in order to feed themselves and their families. This way of managing the soil is called subsistence farming and is also used in the entire southeast of India, where the soil is so degraded that the population has no other choice but to use this agricultural strategy named sedentary farming. It involves farming always at the same place, living there and getting crops relying uniquely on labour and not on any capital investments. In India we can find a very large division, varying from economical to socio-political, and even agricultural. Up in the Northwest of India, within the hills of Jaipur in Rajasthan, intensive commercial farmers are predominant as the country represents the fourth biggest agricultural power of the world. The practices and components involved in intensive farming are harmful to the soil because farmers take advantage of the resources that are available and often abuse their terrain in such way that it harms it, leading to an increase of the rate at which the land is deteriorated. But not all methods are harmful to Nature; the method used in the forests of north India by the poorer citizens has a much better environmental impact than the industrial one used by richer farmers. As equally common, this method is called shifting farming which consists in burning a piece of land so that the ashes fertilise the soil. Then the famer grows its crops for around 2 to 5 years, until the soil’s fertility starts to decrease so he moves to another place repeating the same process. After a break more or less long 10 years, the farmer can go back to the first place as the terrain supposedly had time to regain its fertility and he can so for cultivate his crops again. In fact, the material and gears used, plus the methods are much different one from another. Within the subsistence one, natural fertilizers will be more likely to be used while on the intensive one, chemicals and heavy machinery often take the lead. These different strategies used to manage the soil comprise advantages and disadvantages, to both the farmers and the land. The sustainable farming strategy is on the short term less beneficial to the farmer as it will limit his production. But this technique won’t make any harm to the soil because the method used is less intensive, and natural fertilisers such as animal rejections and organic wastes replace chemicals and fertilizers used in the intensive method. But as stated above, India is the fourth largest agricultural force on this planet and that’s when the management of the soil starts becoming problematic in accordance to its sustainability and the preservation of its quality. The choice of a farmer to opt for a specific technique rather than another relies on the income on a short period of time. Even though in India this choice mainly depends on the financial resources available, the farmers using subsistence farming will be able to use their land for a much longer period of time than those who use intensive farming. It’s also in the farmer’s benefit to use its field in a sustainable way; for environmental ssues as well as for its personal profit as on the longer term, a farmer who farms on its land in a sustainable way will be able to get an equal amount of crops over a larger period of time. To conclude, if we keep abusing the soil as they still do in certain parts of the world, by 2050 we will severely lack of available healthy soil to satisfy our needs as a result of the population’s growth rate. And even though the governments and citizens didn’t realise that before severe issues and frightening statistical data came out from the topic. We know how to prevent soil erosion from natural factors by simply planting grass or other clumping vegetation; building shelter belts and hedgerows are other examples. We can also improve the methods of cultivation, using the techniques of terracing and contour ploughing. But to prevent the abusing human activity like deforestation, I believe that the only answer is the willing and devotion of individuals of using proper pesticides and fertilizers.

A Paper on the Market Pull and Technology Push Factors

UNIVERSITY OF TECHNOLOGY Faculty of Business & Management: School of Business Administration Management of Innovation Technology CASE #2 â€Å"Innovation at 3M† Name: Ronald McLeod (0908851) Tutor: Mr. S. Whittle 3M Corporation takes pride in being a culture of innovation. I will be reporting on just one of 3M’s many innovative products the post-it notes. I will also highlight the market pull and technology push factors that were considered in developing the innovation. The key terms to be identified in this report are innovation, technology push, and market pull.Innovation refers both to the output and the process of arriving at a technically feasible solution to a problem triggered by a technological opportunity or customer need. Technology push describes a situation where an emerging technology or a new combination of existing technologies provide the driving force for an innovative product and problem solution in the market place. Market pull is the advancement of t echnology oriented primarily toward a specific market need. Post-it notes are pieces of stationery with a re-usable adhesive strip on the back, designed for temporarily attaching notes to documents and other surfaces.The release of post-it notes in 1980 in the United States was one that was not only innovative for its time but one which captured the needs of consumers in a whole new way. Post-it note became a big success for 3M and was adored by customers. The first and probably most important technology push that resulted in post-it notes is senior scientist Spencer Silver’s 1968 discovery of an adhesive that didn’t act like any others. Instead of forming a film, it is a clear, reusable and pressure-sensitive adhesive. For five years, Silver promoted his invention within 3M, both informally and through seminars, but without much success.In 1974 Art fry perceived the idea of coating the adhesive on paper. He soon realized that this technology would serve well as a note pad. 3M conducted a direct-mail program to the secretaries of CEOs of Fortune 100 companies, and got back letters from CEO’s of companies such as Chrysler and Phillip Morris telling them how much they loved this product (Post-it notes) and asking how they could get more. This was a major market pull factor as 3M now realized that this advancement in technology would satisfy a specific market need. Fry encountered serious technical problems very early.First, there was the problem of getting the adhesive to stay in place on the note instead of transferring to other surfaces. The company didn’t have coating equipment that could be precise on an imprecise backing such as paper. This resulted in further technology push as advances in the technical performance of 3M allowed for the post-it notes adhesive to be perfected as well as a manufacturing process was developed. Fry made sure that secretaries of 3M senior executives got them. Before long, their bosses were borrowing the little yellow pads. This Market pull factor illustrated the need for this innovation in the business place.In 1978 samples of numerous post-it was given out in the city of Boise. 3M discovered that more than 90 percent of the people who tried them would buy them. This market pull factor showed the general market need for this product. After success in Boise, 3M was convinced that the market potential for the yellow note was enormous and, in 1980, post-it notes were introduced nationally. The Managerial Implications * Technical and Market considerations * How to sustain new innovations * Time consumption * How to protect innovation from competitors. Recommendations Managers must take into account during problem solving within a firm, the technical and market factors in order to achieve successful management of technology. * Managers must invest time and money in research and development and other efforts to not only make improvements to commercialized technologies but to continuo usly endeavor to come out with new technologies/innovations. * Managers must respond to time consumption and shorten the time it takes them to design, develop and put new innovations on the market. They must decide when to innovate, update, or replace previous technology .They must also develop methods to cope with shorter product life cycles. This can be done through continuous improvement. * Managers must protect new innovations from competitors through the use of patents, trademarks, copyrights, and designs. This will also result in higher profitability for the organization. Conclusion The development of post-it notes was driven both by technological push and market pull factors. These factors resulted in; the recognition of a potential problem, decision of which technologies to use, a feasible solution to the problem, and the final commercialization of the innovation.Managers must learn to cope with the implications that will face them. References http://www. innovation. lv/ino2 /publications/leonardo_manual/en/www. innosupport. net/webhelp/wso/ind http://multimedia. 3m. com/mws/mediawebserver? 77777XxamfIVO&Wwo_Pw5_W7HYxTHfxajYv7HYv7H777777– ex. [email  protected]_id4240pl_id3558. htm http://www. tu-harburg. de/tim/downloads/arbeitspapiere/Working_Paper_5. pdf http://en. wikipedia. org/wiki/Post-it_note http://www. 3m. com/us/about3M/innovation/archive. html

20 Genetics Research Paper Topics on the Science in the 21st Century

20 Genetics Research Paper Topics on the Science in the 21st Century Research on genetics in the 21st century has led to many health advancements by sharing the wisdom and know-how of different areas of medicine. In this second guide, you will find 20 genetics research paper topics to give you an edge over your classmates. These topics are thorough, catchy and informative, which are necessary attributes of a topic in a research paper. If you haven’t read our first guide, 12 facts on genetics in the 21st century, then you should check that out first before reading further. We’ve also discussed how to write a research proposal on genetics in the 21st century in our third and final guide, where you’ll be able to sculpt and polish your research proposal and make it highly compelling to get that positive nod from your professor. Without further ado, here are 20 genetics research paper topics: How Genetic Factors Influence Behavior of a Person How We Can Improve the Personality of a Person Through Genetics The Vital Role of Genetics in Behavioral Studies Recent Advances in Genetics: Ray of Hope for Mentally Challenged Children The Correlation between Genetics, Child Psychiatry and Mental Retardation Research Role of Genetics in Cancer Diseases Helping Alzheimer’s Disease Patients through Genetic Tests How Genetic Effects on the Behavior of Investors Helping Rare Apes Survive Extinction through the Gorilla Genome Unraveling the Mechanisms of Asthma and Allergy through Genetics How ‘In Vitro Fertilization’ can Prevent New Born Babies from Inheriting Diseases or Genetic Defects Genome Studies on Pandoravirus Lead to NLF and 4th Domain’s Unraveling Research Getting Rid of Malaria through Genetic Mutation or Sickle Cell Anemia Specific Types of Genetic Mutation Can Help Patients of Osteoporosis Using Genetic Mutation to Increase Bone Density and Prevent Them from Fragility Why People Taste Bitterness in Brassica Genus Plants and What Role Their Genetic Makeup Plays in It How Genomic Hybridization Can Help Enhance Fruits and Vegetables Resisting HIV Virus through Extensive Research on CCR5 Delta 32 Genetic Mutation, Avalanche Research on Genetic Coding Can Lead to Immortality What are the Benefits of Research on Biological Dark Matter? An abundance of these genetics research paper topics will help you in choosing something which better resonates and appeals to your interests on the subject. You’ll also have an edge over your classmates and impress your professor, who will surely appreciate a stellar research paper from you. Below, you’ll find a sample research paper on genetics in the 21st century, which makes it even easier to write your research paper on the subject matter. Be sure to follow up with our third guide, which effectively demonstrates how to write a research paper on. Sample Research Paper Using Genetic Mutation to Increase Bone Density and Prevent Bones from Breaking When an athlete got into a car accident and it was found that he had no fractured bones, a research was conducted on his physical, biological and genetic behavior. It was concluded that this athlete had a bone density eight times higher than an average person, which was surprising and astonishing to researchers. After an avalanche of research, science has come up with a drug that can enhance bone density, a revolutionary medicine which can be improvised to treat diseases like osteoporosis. Even though humans have thrived off awe-inspiring research and development in the last few decades backed by science, still, very little is known about our biological makeup and there are many complications in our bodies that we simply do not understand. However, extensive research on genetics can reveal facts and figures that might lead to a problem-solving solution. Osteoporosis, one of the most common diseases that have affected hundreds of millions of lives, is like a kryptonite for humans. It causes bones to become brittle and fragile, which makes it easier for them to get fractured, in case of an accident. According to biologists, this ‘may be’ the cause of waning calcium and vitamin D levels or hormonal changes. However, they aren’t sure what it is that actually causes this condition. On the contrary, there may be a solution; Back in 1994, when an athlete was involved in a car accident, it was discovered that there wasn’t a single fracture in the man’s bones. This led Karl Insogna to an investigation, which resulted in a fascinating research on genetic mutation. In Western Reserve University, Matthew Warman and his team found a gene mutation which they named ‘LRP5 (LDL receptor related protein 5)’. The same gene mutation (LRP5) was discovered by Mark Johnson and his colleagues at ORC (Osteoporosis Research Center) at Creighton University. This confirmed that LRP5 was the real deal, which linked it to several other discoveries that could help develop treatments for osteoporosis and other skeletal disorders. The biggest discovery linked to LRP5 was the WNT signaling pathway that motivated other biologists to research this genetic mutation. This pathway is actually a cluster of molecules that are responsible for the development and growth of our tissues. What these investigators and researchers had hoped to discover at the time, is coming to life as we speak. Teriparatide, a drug manufactured by Eli Lilly Co. has helped decrease vertebral fractures by 90%. However, this drug is still insufficient to cure osteoporosis but is a good alternative to HRT (hormone replacement therapy). HRT is known to have severe side-effects that can lead to breast and endometrial cancer. In order to take full advantage of drugs like Teriparatide, which triggers genetic mutations to increase bone density and prevent osteoporosis, we need to research gene-mutation more extensively. Significant research on LRP5 can lead to other discoveries, which might help us in developing the perfect drug capable of curing bone-related diseases by triggering specific gene-mutations that enhance bone density, while making them more resistant to fracture and everyday wear and tear. You now have 20 topics to choose from and a sample paper to supplement your own research paper on genetics in the 21st century. References: Dr. Achim Regenauer, (1998). Genetics Basis for Medicine in 21st Century pg 5 Ober, C., Yao, T. C. (2011). The genetics of asthma and allergic disease: a 21st century perspective. Immunological reviews, 242(1), 10-30. Redfield, R. J. (2012). â€Å"Why do we have to learn this stuff?†- a new genetics for 21st century students. PLoS Biol, 10(7), e1001356 Hocker, T. L., Singh, M. K., Tsao, H. (2008). Melanoma genetics and therapeutic approaches in the 21st century: moving from the benchside to the bedside. Journal of Investigative Dermatology, 128(11), 2575-2595. Khoury, M. J., Burke, W., Thomson, E. J. (2000). Genetics and public health in the 21st century: using genetic information to improve health and prevent disease (Vol. 40). Oxford University Press, USA. Plomin, R. (2000). Behavioural genetics in the 21st century. International Journal of Behavioral Development, 24(1), 30-34. Hodapp, R. M., Fidler, D. J. (1999). Special Education and Genetics Connections for the 21st Century. The Journal of Special Education, 33(3), 130-137.

Case Study for International Finance Essay Example | Topics and Well Written Essays - 500 words

Case Study for International Finance - Essay Example Though it aims to promote fair trade in industries, it has remained controversial despite of its long existence in the field of business. The sustainability of an economic justice model is definitely hard. It requires the cooperation of all the people who are involved in its application. If those people will unite to follow all the requisites of that specific economic justice model it may lead to its long term efficacy and success. However, if an organization fails to fulfill its promise of prosperity, it will eventually lose its magnetism among the industry members who believe or are about to believe in it. Organizations tend to be too exaggerated when it comes to setting their rules and limitations to the extent that they no longer mind its effect on the workers and the product. They set their own standards not considering how it will impact those who are at the starting phase of business, most importantly the workers. The structure of modern economic justice at this point in time seems to be too unjust, most especially to the less privileged members of the society. Some critics blame the ineffectiveness of these models to globalization. In spite of the opportunities brought by globalization to the worldwide economy, it has caused income inequality in some nations (Kapstein, 2004).

Research Article Summary (Organizational Behaviour) Essay

Research Article Summary (Organizational Behaviour) - Essay Example Avolio and Howell in their article suggest that transformational leadership has three measures that define the performance of managers and these measures are linked with local of control and innovation. The article also discusses how transactional leadership is connected to manager performance but is negatively linked unlike transformational leadership. Dubinsky and Yammarino suggest in their article that that transformational leadership can be studied at the level of individuals, dyads and groups to understand how their performance is impacted by this leadership method. Dubinsky and Yammarino further define four hypotheses for their levels of analysis or evaluation on how transformational leadership is based on and is affected by individual differences, differences in dyads within groups, differences between dyads and between each of them, cross level: â€Å"Hypothesis 1: Relationships derived from transformational leadership theory (five previously stated expectations) will hold at the individual level of analysis; that is, they are based on individual differences† â€Å"Hypothesis 2: Relationships derived from transformational leadership theory will hold at the dyads-within-groups level of analysis; that is, they are based on differences among dyads within groups.† â€Å"Hypothesis 4: Relationships derived from transformational leadership theory will be cross-level in nature, holding at three levels of analysis; that is, they are based on individual differences, between-dyads differences, and differences among dyads within groups.† To understand how business performance can be impacted through transformational leadership and whether performance is a direct result of transformational leadership, the following hypotheses have been designed by Avolio and Howell: Hypotheses 3a, 3b, and 3c: Charismatic leadership, leadership based on intellectual stimulation, and leadership based on individualized