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Wednesday, October 30, 2019

Relationships and Expectations of Older Hispanic Adults Essay

Relationships and Expectations of Older Hispanic Adults - Essay Example The health expectations of older Hispanic adults tend to diminish with aging, but this is not always realistic. There are also cultural issues that result from the aging process, which affects the healthcare expectations of older Hispanics. Some older Hispanics might even unknowingly assume the stereotypical expectations of old age, and may not even take medications or treatment for serious health conditions. This is because they tend to dismiss the symptoms, which are most treatable and attributing them to being an inevitable part of the aging process. The results of recent studies suggest that mortality rate among older Hispanics are significantly lower than that of non-Hispanic whites, both for men and for women. Cultural factors, expectations, and relationships are critical for the provision of information about healthcare services to older Hispanic adults. Older Hispanics adults might also beliefs deeply rooted in seeking God’s help for their minor health problems, thereb y leading to a situation where they only go to healthcare providers when there is a serious medical problem. Some older Hispanics may also not have a good understanding of the technical terms.The issue of personal touch is very important in the relationship between older Hispanics adults and their health care providers. It is imperative that older Hispanics endeavor to share their feelings with their doctors, in order to ensure that these older Hispanics get a feeling of actually being listened to and cared for.

Monday, October 28, 2019

Sustainable Design and Its Place in my Pedagogy Essay Example for Free

Sustainable Design and Its Place in my Pedagogy Essay I believe that a person needs to know how to make (they need an understanding of the theories of manufacture at very least). They need to have that skill before they can become an accomplished designer. Equally, I believe that a maker needs to have a good understanding of the design process (they need a concept of design at least). This conceptual understanding will in turn inform the manufacture of designs. This maybe a bold statement to make, but my prior experiences have led me to stand by this assertion. My BA (Hons) in Furniture Design Craftsmanship was a fifty per cent design based course with a fifty per cent making aspect. This meant that with my understanding of how furniture was constructed, this informed my designing. But by the same token, not a complete compromise was ever made on the design. We were encouraged to stick by our guns with regards to form and function, and to whichever way our particular project was slanted. From that, when I entered the world of employment, realisations hit me thick and fast. It was evident when working with some interior designers, as well as some architects, that there was clearly no real concept of how their designs were going to be brought to three-dimensional life. This put a lot of pressure on me as a maker, to work through the problems of the designs. Now, if I was unfamiliar with the processes and concepts of design at this stage, I could have (as many in the same workshop did), said that it was not possible and not offered much in terms of alternatives or solutions (even though the designer seems to take a larger chunk of the commission and never pays for that problem solving that a manufacture has to deal with). If however, the designer is more familiar with the processes of manufacture, many problems could be resolved at the drawing board. I have also experienced levels of craftsmanship that are not worthy of that title. I am strong in my belief, that in Britain (or at least in the South-East and London areas); there is a distinct lack of practical ability regarding manufacturing expertise. Great Britain was once famed for its remarkable craftsmen and women of all fields, but working on building sites over the last three or so years has led me to ask; what happened to them? I believe, important hand skills are being lost and that design technology in schools is one of the only tools to try to reintroduce a revival. This could be done through a series of Focused Practical Tasks (FPTs); this will inform later Design Make Assignments (DMAs). However; Ofsted has reported consistently that designing skills lag behind making skills. In 2002 Ofsted reported that in some schools, there is insufficient attention to the processes of designing, particularly in Key Stage 3 where pupils experience of design and technology is merely a sequence of short focused practical tasks with no opportunity to apply their own ideas in a longer design task. (ITE, 2009) I personally have a pet dislike towards the current linear style project folder. An ADDIE model (Analyse, Design, Develop, Implement, and Evaluate) these processes are considered to be sequential but also iterative. (Molenda, 2003) This is present in most schools and has been for a number of years, certainly during my education. It wasnt until I started my higher education that I realised that design is not linear at all. Design practice in Technology education in high schools context is not a representation of the professional realm of design. (Leahy, 2009, p. 25) We dont write a brief, research, write a specification, design, develop and make on after the other. In reality, we are constantly researching all along the way, we are then testing at a number of different stages and that advises our designs, developments require another level of research and so on. I understand the ease that a linear style can prove to be in school practice, but it is an artificial way of design. Both Linear process and assessment are stifling creative design outcomes. (Leahy, 2009, p. 25) I would like to build into my teaching a way of a addressing the folder design, so that it becomes more natural and closer to real industry approach. I also feel that as designers or makers, we have a conscience role and obligation to making a sustainable planet. On my degree course an emphasis towards sustainability was always implied, Forest Stewardship Council (FSC) was one of many governing bodies spoken about. We were always encouraged to be as least wasteful as possible and very conscience of selecting the right timber or other materials. I gained a great amount of respect for the importance of sustainability from two key sources. One was that in Native American Indian culture, that when a buffalo or bison was slain, not one piece of its body was ever wasted, all flesh became foo d, organs we delicacies, hides became clothing and shelters and bones became tools. The second was a book One Tree. The book shows the workings of a number of artists, sculptors, furniture makers and other craftsmen and women, that all used material from one oak tree. Every single bit of the tree was used, so that one persons waste was the next persons to manipulate. (Olson, 2001) Sustainable Design is a focus towards elements of social, environmental, developmental and ethical concerns. When going through the processes of designing physical objects and built environments; Questioning the need for a product; achieving more for less; a concern for quality of life instead of material standard of living; a focus on causes of environmental problems rather than their symptoms; and an onus on service as opposed to ownership (Goggin, 2002), all need to be considered along the design journey. This relates directly to my topic regarding the 6 Rs. The intention of sustainable design is to eliminate negative environmental impact completely through skillful, sensitive design (McLennan, 2004). This can only be achieved by: empowering people (children as well as adults) with the knowledge, ideas and tools that not only address current needs but also those of future generations (United Nations, 1992). Sustainable design will naturally lend itself to sustainable development that meets the needs of the present without compromising the ability of future generations to meet the needs of their own (Goggin, 2002, p. 257). Two biologists Anne and Paul Ehrlich (1990) proposed that environmental impact (E) equates to population (P), multiplied by material consumption, or affluence (A), multiplied by the environmental impact of technology used to produce goods (T). This is shown as: E = P x A x T. Goggin and Lawler (2002) then explained that as a benchmark of today we can show it as 1 = 1 x 1 x 1. The United nations International Panel on Climate Change have called for a sixty per cent cut in green house gases. Population is set to double in the next forty years and the affluence mark is supposed to increase four times. This means to balance the equation: 0.4 (E) = 2 (P) x 4 (A) x ? (T), Technological Impact needs to be 0.05. That is a ninety-five per cent reduction. Clearly sustainability cannot be achieved through design alone and in the absence of a Draconian population control, we are left with affluence. (Goggin, 2002, p. 258) Does this then mean that the task of simply reducing the amount of products we manufacture is not enough, we then have to consume a lot less as well? We can consume far a smaller amount by addressing the six Rs, or in particular; Repair, Reuse and Recycle, and on a deeper level Refuse products that are not fit for purpose or/and non-sustainable. We can also address the issues of material consumption and technologies environmental impacts, through adopting an Ecodesign methodology or even a consideration for Life Cycles. These approaches look at every impact in every stage of the products life span towards the environment, as well as looking to improve the products function, appearance and quality (or Fit for Purpose). I have written into my topic of work an analysis task which in turn leads on to a redesign task or a development task, where a somewhat non-sustainable product is evaluated and redeveloped sensitively, in order to reduce the environmental impact of that product. Even if this is only on a basic introductory level, it will provide and use some, if not all, the relevant skills that are required for sustainable design. I believe if an element of sustainability is written into all design briefs, whether it is a small FPT, or a full DMA, then a thought at least to sustainability will be second nature. When walking around classrooms on my placement (also of my own schooling experience), challenging a pupils design folders for their inclusion of sustainable thought, seemed to receive a strained after-thought explanation. I have found myself trying to question further their intentions for material choices and production techniques. In doing this, sometimes the answers are good and seem well informed as if the knowledge is present in their understanding, but not applied in their designing. On other occasions, they simply do not have the knowledge and depth of understanding to inform their designing. That then puts the responsibility on us as design technology educators, to deliver not only the knowledge for their understanding, but also to write into project briefs and assessment criteria an aspect of environment consideration. There are a number of natural areas where sustainability fits neatly into the current ADDIE project folder style. I know I have mentioned my dislike for this unnatural linear way of designing, but maybe small steps are in order. In a full DMA project folder, for example a KS4 GCSE or A-Level controlled assessment folder, research, analyses and design developments are all areas to include sustainability, at very least. Most projects require an element of researching a current market product. While researching an analysis can be carried out to outline its level of sustainability and in this analysis evaluation, suggestions can be made to how to improve these levels. This subsequently leads onto writing in to a specification these findings and that will inform the design stages of the project. This is then revisited at the modification stage as well as the evaluation. This is not a new concept by any means. It was included in the 1995 National Curriculum frameworks. The approach to pupils understanding the issues of sustainability take three forms: eco-logging, eco-choice points and life-cycle design. (Goggin, 2002) Although I am suggesting that we ensure that sustainability is featured in design technology lessons, it is actually a statutory requirement. It is mentioned on a number of occasions throughout the 2008 National Curriculum and could also be interpreted into the Every Child Matters policy, under Making a Positive Contribution. Sustainability was also one of the buzz words at a recent AQA Teacher Standardising Meeting I attended. The AQAs controlled assessments guidance are pushing for an emphasis in pupils folders to be on sustainable design. (AQA, 2009) My chosen topic of sustainability fits into my personal pedagogy, as the importance of sustaining our environment is a not only crucial, but more of an obligation of a designer. The theory delivered over the 3 lessons maybe a bit intense for Key Stage 3, but as I am aiming at year 10 (Key Stage 4), it would do well to inform their GCSE controlled assessment folder and ultimately their design practice. I believe that it would be better used as part of a scheme of work, in which the theory would enlighten a full DMA project. Sustainability is one area of design technology amongst others, that if its knowledge is put into action/context then it enables creative problem-solving. (Lunn, 2008) The 2008 National Curriculum calls for creative problem solvers. The link between problem-solving and creativity also has two aspects: perceiving a problem is a creative act of an agentive mind; and seeking solutions, students improve their own practice. (Lunn, 2008) Sustainability is an ever-developing subject area, it develops with science, with new materials and will keep doing so, therefore the three lessons are very relevant and up to date now, and the main concepts will be as well for some time, but the content and examples will need to be revised regularly to still keep the lessons significant. The ability to be creative and flexible is critical in the face of a rapidly changing world. (Mishra, 2008) Bibliography AQA. (2009). AQA Controlled Assessment Teacher Standardising Meeting: GCSE Design Technology: Resistant Materials Technology delivered by Smith, R. Maidstone, Kent: AQA. Campbell, R.J., Robinson, W., Neelands, J., Huston, R. and Mazzoli, L. (2007). Personalised Learning: Ambiguities In Theory and Practice. British Journal of Educational Studies, 55 (2), P. 135-154 Chester, I. (2008). 3D-CAD: Modern Technology Outdated Pedagogy?. Design and Technology Education: An International Journal, 12 (1), P. 8-10 Ehrlich, P. and Ehrlich, A. (1990). The Population Explosion. New York: Simon and Schuster. Goggin, P. and Lawler, T. (2002). Sustainability and Design and Technology in Schools. In Owen-Jackson, G. (Ed.), Aspects of Teaching Secondary Design Technology Perspectives on Practice (2002 ed., pp. 257 266). London: Routeledge Falmer and The Open University. ITE. (2009). Pedagogy: Secondary Induction Subject Resources Network. Aspects of Secondary DT teaching, [Online] , Available: URL:http://www.data.org.uk/index.php?option=com_contentview=articleid=592Itemid=539 [Access date 7 November 2009]. Leahy, K., Gaughran, W. and Seery, N. (2009). Preferential Learning Styles as an Influencing Factor in design Pedagogy. (E. Norman, Ed.) Design and Technology Education: An International Journal , 14 (2), P. 25-44. Learning-Theories.com. (2009, November). Constructivism at Learning-Theories.com. Learning Theories Knowledgebase (2009, November) , Available URL:http://www.learning-theories.com/constructivism.html[Access date 9th November 2009]. Lunn, S., Davidson, M. and Murphy, P. (2008). Developing an effective Pedagogy for Creative Problem-Solving in Design and Technology. Centre for Curriculum and Teaching Studies, Faculty of Education and Language Studies, The Open University , Available: URLhttp://kn.open.ac.uk/public/getfile.cfm?documentfileid=4186 [Access date 9th November 2009]. McLennan, J. F. (2004). The Philosophy of Sustainable Design. Kansas City, Missouri: Ecotone LLC. Mishra, P. a. (2008). Teachers, Creativity TPACK: SITE Keynote. Michigan State University, USA. Molenda, M. (2003). The ADDIE Model (Draft). In A. . Kovalchick, Eds, Educational Technology: An Encyclopedia. Santa Barbara, CA: Copyright by ABC-Clio. National Curriculum. (2009), London: QCA Olson, G. and Toaig, P. (2001). One Tree, London: Merrell Publishers Oxford Dictionaries. (revised 2008). Concise Oxford English Dictionary (11th ed.). Oxford: Oxford Dictionaries. Qualifications and Curriculum Authority. (2009). Sustainable Development in Action: A Curriculum Planning Guide for Schools. London: Qualifications and Curriculum Authority (QCA). Qualifications and Curriculum Development Agency. (2008). National Curriculum. London: Qualifications and Curriculum Authority (QCA). United Nations. (1992). Conference on Environment Development, Agenda 21, Promoting Environmental Awareness. Agenda 21: United Nations Conference on Environment and Development (p. Chapter 36). Rio De Janeiro, Brazil: United Nations.

Saturday, October 26, 2019

Graduation Speech -- Graduation Speech, Commencement Address

If I was asked to describe the attitude of the common high school student with one word, I would choose the word "why." We seem to be constantly questioning everything that appears out of the ordinary, anything that departs from the routine which has been established for us. We seem to be intolerant of anything that our MTV culture has declared "uncool." As we graduate from Washington High School, we must stop asking "why" and start asking "why not." We should be open to anything as we venture into what society has labeled "the real world." No longer should we limit ourselves to the same environment and small group of people we have grown accustomed to. In turn, we should no longer limit ourselves to the same view of the world. Life is merely a collection of experiences. However, how many different experiences can you have if you are constantly asking why? If we refuse to venture into the world and see what, in fact, is out there, we may never find our true calling. For it is through experiences that we will find who we really are and what we truly believe. Somewhere out in the d...

Thursday, October 24, 2019

Ethical Behavior of Dan Amos of American Family Life Insurance Company (AFLAC) Essay

American Family Life Insurance Company (AFLAC), a Fortune 500 company, and their Chief Executive Officer (CEO),Dan Amos, were recently recognized by Ethiosphere Magazine as the World’s Most Ethical Company for the fourth consecutive year (Aflac Named Most Ethical Company for Fourth Consecutive Year, March 2013). This award is given to companies who demonstrate a commitment to ethical leadership, corporate social responsibility, and compliant practices. More information about the methodology and selection criteria and the complete list of the 2013 World’s Most Ethical Companies can be viewed at http://ethisphere.com/wme. â€Å"The research-based Ethisphere ® Institute is a leading international think-tank dedicated to the creation, advancement and sharing of best practices in business ethics, corporate social responsibility, anti-corruption, and sustainability. Ethisphere Magazine, which publishes the globally recognized World’s Most Ethical Companies Ranking, is the quarterly publication of the Institute† (Aflac Named Most Ethical Company for Fourth Consecutive Year, March 2013). AFLAC has won this award seven times. Dan Amos began his career at AFLAC in 1973 as a sales representative. He was promoted to President in 1987, Chief Operating Officer (COO) in 1990, and Chief Executive Officer (CEO) and Chairman of the Board in 2001 ( Reference for Business, Encyclopedia of Business,2nd edition, n.d.). During the first four years as the CEO of Aflac, revenue grew from $2.7 billion to $9.6 billion. Amos was responsible for the advertising campaign that featured the Aflac Duck. By 2004, polls reported that AFLAC and its mascot Duck was recognized by 96 percent of all Americans. Aflac’s revenue has increased over the years and now is reported to exceed $25.4 billion (AFLAC at a Glance, 2013). This quote from Amos is very indicative of his philosophy,†Give your employees everything they need to succeed, and they will give everything they can to help the business succeed† (AFLAC Named Most Ethical Company for Fourth Consecutive Year, March 2013). Ethical conduct according to Baack 2012 is the observable words and deeds designed to seek the goal of integrity in everyday business. Dan Amos has invested donations to fund cancer research and developed Georgia’s AFLAC Cancer Center at Atlanta’s  Egleston Children’s Hospital. To date AFLAC has raised over $79 million in donations to children’s cancer. Every executive within AFLAC must sign and abide by the Code of Ethics for Chief Executive and Senior Financial Officers. Here is the overview for this document. Everyone is required to comply with all of the laws, rules, and regulations that govern the conduct of our business. Senior Officers have additional leadership responsibilities, which include creating a culture of high ethical standards and commitment to compliance, maintaining a work environment that encourages employees to raise issues and promptly addressing employee compliance concerns (Code of Conduct, August 2013). All Senior Officers must report any suspected violation of this Code for Senior Officers. Any violations of this Code for Senior Officers may be subject to disciplinary action, up to and including termination. This code of conduct is repeated throughout this entire organization at every level. Their reputation is considered one of their most valuable assets. They protect their reputation as closely as they protect the physical assets of the company. This year marks the 23rd year that Dan Amos has been the CEO of AFLAC. During his tenure, there have never been any corporate scandals or any convictions of business wrong doings. Dan Amos and AFLAC have grown this business on the premise that ethics will equal profits. Aflac’s success is based on honest dealings with customers, a fair product for a fair price , treating employees with respect, and paying a fair wage. References AFLAC At a Glance,(August 2013) Retrieved from http://www.aflac.com/aboutaflac/corporateoverview/ AFLAC Code of Conduct,(August 2013),Retrieved from http://www.aflac.com/investors/corporategovernance/cgconduct.aspx#6 Aflac Named Most Ethical Company for Fourth Consecutive Year, (March 2013). Retrieved from http://www.prnewswire.com/news-releases/aflac-makes-ethispheres-annual Baack, Donald (2012). Management Communication. Chapter 8, San Diego, CA: Bridgepoint Educational Inc. Reference for Business, Encyclopedia of Business,2nd edition,(n.d.), Retrieved from Http://www.referenceforbusiness.com/biography/A-E/Amos-Dan-1951.html

Wednesday, October 23, 2019

A Day and the Life of 9-11 Essay

I remember the account like it was yesterday. It seems like any other morning I got up early with a reminder call from mom. (She work overnight) I head back down the hallway to the siblings room I wake up the boys first. They were always the hardest to wake up. â€Å"Time to get up†, I yelled like a screaking alarm clock as I jumped excitedly up and down the bed where they slept. All you can hear is the moan of the boys’ stops and pleading to get more sleep. Next stop back to my bed room where my dear little sister lays sleeping I walk up to the bed and shake hear and say time to get up. I politely give her a wake because never gives me trouble when it is time to get ready for school. I roll my eyes because those troublesome brothers of mine I know are not up out of that bed and I have to repeat the previous process and this time up each one out of the bed. While I spend time doing this my sister is up and at it she in the bathroom washing her face and brushing her teet h not having to be told what to do. In my thought I say I love that little girl. My brothers of course are moving in slow motions like a sloth in a tree. I am aggressively pushing them along and barking orders at them tell them what to do like a drill sergeant in the Army. â€Å"Wash your face†, â€Å"Brush your teeth† and â€Å"Make sure you brush your hair†. Now that I have gotten the boys up and moving I head to the kitchen to get breakfast going. Not long after finish the siblings start rolling in. My sister first so nice and chipper like she is skipping in a garden and picking flowers as she goes, how she can be that happy that early in the morning I will never understand. I finally boys come dragging their feet into the kitchen and flopping in a chair. Still grumbling about being up so early complaining about how I could have let them sleep longer. Now here is where the really trouble begins now that they are all in the same room. So now the brothers start to bother their little sister since the breakfast they are eating seems to miraculously give them a turbo boot of energy. All I can hear is â€Å"Stop leave me alone†, laughing and name calling going at the table behind me. See more:  Manifest Destiny essay My job as a big sister mother like role comes in to play; I turn to them and yell â€Å"Leave her alone before I start on yall!† Breakfast is all done now it is time to round up the troops and get them to the bus stop. Making sure they have their book bags and everything that goes in it. Once we have jackets and book bags on we make our venture up the winding driveway to the bus stop. After the bus arrives I head back down the driveway, and now have to get myself ready for school and head back down to the bus stop to get myself off to school. Now on the bus were take normal route and pickup kids. We head to the middle school to drop them off and now we head to the high school. While heading to the high school the bus driver received a call and was taking alternate route to drop us off at the school. We can see the route we normally take and there are cars backed up down the street. We thought that we had another bomb threat since that was kinda normal at our school. Once inside and we headed to homeroom we were told that planes had crashed into a building in New York. We turned on the news in the classroom because we wanted to know the details of what was going on. As we watched the news started report the approach of a second plane and we watched in real time the second plane crash into the second building. Not really understanding what was going on the new reports that it was a terrorist attack happening. Instantly it made since why we had to take a different route to school that day. Our school is Next to one of the biggest Army training bases. So of course the locked down the base no one in and no one out, which caused the traffic to back up around the school. The students reaction was mixed the students bombards the teacher with questions that at this time she had no answers for. Some student continues like it was nothing, other started crying knowing that they had loved ones that worked in those building. Many were sad because they knew that their mom and dad maybe deployed somewhere and would be gone for a long time. My reaction was why anyone would want to crash planes into these particular set of building, why would they risk their own lives doing so. While all of this was going on the intercom came on and announcing that the teacher turn off the television and try to continue the day as normal. In reality the day would not every be normal. We had so many unanswered questions. How could we continue the day like we had not seen what we seen or heard what we heard. Some teacher complied with the instruction others did not. One of the teacher found that it was important to have some clarification on what was going on. She began to tell us about what was being reported through the day. Since now it is almost time to go home there had been more progress on what had just happened that morning. She said that there had been a terrorist attack and the people they think is responsible were a Muslim group called Al Qaeda. My next thought was what Al Qaeda is and what did being Muslim have to do with it. I later learned that prior to September 11, 2001 the country moved along at its regular daily pace. Conflict and wars have been a component of the United States since the beginning of time. There are three sources conflict: human rights, global terrorism, and environmental problems. Many see terrorism as a way to hide greed, racism, and the conquests of power. Terrorism is defined by the Federal Bureau of Investigations â€Å"as an unlawful use of force or violence against person or property to intimidate or coerce a government, the civilian population, or any segment thereof, in furtherance of political or social objectives† (Federal Bureau of Investigation, 2002-2005). Terrorism makes the statement that demands attention and affects every person in every country around the world. On that clear Tuesday morning; September 11, 2001, nineteen Islamic terrorists from Saudi Arabia and other Arab nat ions boarded four fully fueled American airliners. These airliners were set to depart to cities in California. Little did the staff for each of the planes or the people boarding them know that plans had changed. Within the space of an hour, al Qaeda wreaked more direct damage on the United States than the Soviet Union had done throughout the entire cold war, a tragedy seen by more people than any other event in history. (Bergen, 2006) Many questions were garnered after September 11, 2001. What caused this horrific attack and who’s to blame for it? Was this attack forecasted, could we have seen it coming and prevented it? What do we do now and how do we prevent it from happening again? People in America were terrified but at the same time came together in the face of tyranny. On September 11, 2001, nineteen militants associated with the Islamic extremist group al-Qaeda boarded and hijacked four American airliners and carried out suicide attacks against targets in the United States. At 8:45 a.m. an American Airlines Boeing 767 loaded with 20,000 gallons of jet fuel crashed into the north tower of the World Trade Center in New York City. The impact left a huge, burning hole near the 80th floor of the 110-story skyscraper, immediately killing hundreds of people and trapping hundreds more in higher floors. As the evacuation of the tower and its twin got underway, television cameras broadcasted live images of what initially appeared to be a freak accident. Then, eighteen minutes after the first plane hit, a second Boeing 767–United Airlines Flight 175–appeared out of the sky, turned abruptly toward the World Trade Center and sliced into the south tower near the 60th floor. The impact caused a massive explosion that rained down burning debris over surrounding buildings and the streets below. It was at this point everyone knew America was under attack. (9/11 Attacks, 2012) As millions were watching the events unfold in New York, American Airlines Flight 77 circled over downtown Washington, D.C., and crashed into the west side of the Pentagon military headquarters at 9:45 a.m. Jet fuel from the Boeing 757 caused a overwhelming firestorm that led to the structural collapse of a portion of the enormous concrete building. All told, 125 military personnel and civilians were killed in the Pentagon, along with all 64 people aboard the airliner. (9/11 Attacks, 2012) It was initially thought that this plane was bound for the White House or the Capitol Building; however, because of lack of visibility coming from the west as it did objects obscured these targets making the terrorists change their plans and crash into the Pentagon. (Limbacher, 2001) Less than fifteen minutes after the attack on the Pentagon; things became much worse in New York. The south tower of the World Trade Center collapsed bringing a huge cloud of smoke and dust. The building that could withstand 200 miles per hour winds, could not withstand the heat of the burning jet fuel and eventually the structural steel buckled and collapsed. Within minutes the North tower fell to the same fate. Approximately 3,000 people were killed, both inside the buildings as well as people in the vicinity. An extremely large number of firefighters and paramedics (343), police officers (23), and Port Authority police officers (37) were killed while trying to complete an evacuation of the buildings. Only six people in the World Trade Center towers at the time of their collapse survived. (9/11 Attacks, 2012). During the time that the towers were collapsing, a fourth plane bound for San Francisco, CA was being hijacked. Due to this plane being delayed in taking off, the passengers on board learned of the events transpiring in New York City and Washington D.C. through the use of the Airfones and cell phone calls from relatives on the ground. Since the passengers knew that this plane was not bound for an airport they decided to take matters into their own hands. The passengers fought the four hijackers and are suspected to have attacked the cockpit with a fire extinguisher. The plane flipped over and sped toward the ground at a speed of upwards of 500 miles per hour, crashing in a rural field in Shanksville, Pennsylvania at 10:10 a.m. All 45 people aboard were killed. Its initial target has never been completely determined; however, it is believed that it was bound for the White House, the U.S. Capitol, or one of several nuclear power plants along the eastern seaboard. (9/11 Attacks, 2012) The people aboard Flight 93 have been deemed heroes, as their actions that day saved possibly hundreds if not thousands of lives. After being transported around the country due to security concerns, President George W. Bush returned to the White House around 7 p.m. At 9 p.m. he addressed the United States from the Oval Office, affirming, â€Å"Terrorist attacks can shake the foundations of our biggest buildings, but they cannot touch the foundation of America. These acts shatter steel, but they cannot dent the steel of American resolve.† In a reference to the eventual U.S. military response he declared, â€Å"We will make no distinction between the terrorists who committed these acts and those who harbor them.† (9/11 Attacks, 2012) As a result of the attacks, America led an international operation to expel the Taliban command in Afghanistan and to destroy al Qaeda’s terrorist cells based there. Operation Enduring Freedom began on October 7th 2001, and within two months U.S. forces had successfully overthrown and removed the Taliban from operational power. However, the war had to continue as U.S. and coalition forces attempted to expel a Taliban insurgency in neighboring Pakistan. Many of the al Qaeda’s top lieutenants were captured or killed, to include its bin Laden’s second in charge and the overall mastermind of the attacks Ayman al-Zawahiri. (McCarthy & Luke Harding, 2002) Osama bin Laden, the leader of al Qaeda and financier of the September 11 attacks was able to escape U.S. forces until he was finally traced to a hideout in Abbottabad, Pakistan and killed by U.S. forces on May 2, 2011. (9/11 Attacks, 2012) As Americans, when a tragedy like September 11, 2001 happens to us, our first reaction is obviously to be frightened. We then came together as a country much like we did after the attack on Pearl Harbor. Our next reaction is to ask questions; how did this happen, could we have avoided it happening, why did it happen, and how do we prevent it from happening again. There are many theories as to why 9/11 happened; however, we will never know for sure, we can only speculate based off information provided to us by our government and media. U.S. foreign policy is believed to be one of the most influential reasons for the attacks. Bin Laden opposed the United States support of Israel. The support that the U.S. gives to Israel especially Israel’s invasion of southern Lebanon in 1982 triggered Bin Laden’s anti-Americanism. In 1980s his anti-Americanism took the form of boycotting U.S. goods. His hatred only grew by the export of 500,000 U.S. troops to Saudi Arabia after Saddam H ussein’s invasion of Kuwait in 1990. (Bergen, 2006) Other possible reasons or causes for the attacks were a clash within Islam. Michael Scott Doran talked about 9/11 being a result of a conflict within the Muslim world in a Foreign Affairs essay, â€Å"Somebody Else’s Civil War.† Doran contended that Bin Laden’s followers â€Å"consider themselves an island of true believers surrounded by a sea of immorality and think that the future of religion itself, and therefore the world depends on them and their battle.† In particular, Egyptians in al Qaeda, such as Ayman al-Zawahiri, hold this view, inheriting it from Sayyid Qutb, who believed that most of the modern middle east is living in a state of pagan ignorance. The Egyptian jihadists believed that they should overthrow the â€Å"near enemy†-middle east regimes run by â€Å"apostate† rulers. Bin Laden took the next step, urging Zawahiri that the origin of the problem was not the â€Å"near enemy† but the â€Å"far enemy,† the US, w hich supported the status quo in the middle east. (Doran, 2002) Globalization and a desire to provoke the United States have been inferred by political analysts as possible motives for the attacks. Bernard Lewis wrote a book called The Crisis of Islam: Holy War and Unholy Terror. He is the best-known advocate of the idea that the Muslim world is in a crisis largely attributable to centuries of decline, represented by the fate of the once powerful Ottoman Empire and its humiliating carve-up by the British and French after the First World War. Lewis also contends that the problems of the Middle East were later compounded by the introduction of two western ideas; socialism and a worldly Arab nationalism. Neither of them delivered on their assurances of creating wealthy and impartial societies. (Lewis, 2003) Three weeks after 9/11, as the US began launching air strikes against Taliban positions, a video of Bin Laden sitting on a rocky ridge was broadcast on Al-Jazeera. On the tape, Bin Laden stated, â€Å"What America is tasting now is something insignificant compared to what we have tasted for scores of years. The Islamic world has been tasting this humiliation and this degradation for 80 years†¦ Neither America nor the people who live in it will dream of security before we live in it in Palestine, and not before the infidel armies leave the land of Muhammad.† Bin Laden accentuated the â€Å"humiliation† of the Muslim world and the negative effect of US policies in the Middle East thus agreeing with Bernard Lewis’ statements in his book. (Bergen, 2006) Obviously one of the most defining negative impacts of 9/11 was the amount of lives lost on September 11, 2001; as well as the number of lives still in jeopardy as a result of the â€Å"War on Terror†. The 9/11 attack killed 2,973 people, including Americans and foreign nationals but excluding the terrorists. (U.S. deaths in Iraq, war on terror surpass 9/11 toll, 2006) Since the beginning of the Afghan War (Operation Enduring Freedom) in 2001 up to the current day, there have been 2,104 U.S. servicemen and women who have lost their lives. That number includes both combat deaths as well as military suicides that occurred in Afghanistan. (Suarez, 2012) Although the War in Iraq was not directly linked to 9/11, the attacks help jump start that war since the initial reasoning for going to war was Iraq harboring terrorists and having a surplus of weapons of mass destruction. The total number of American soldiers that have been killed to date as a result of Operation Iraqi Freedom is 4486 lives. (Iraq Coalition Casualty Count, 2012) The â€Å"Patriot Act† could be looked upon as a positive outcome of the 9/11 attacks. The â€Å"Patriot Act† was appropriately blatant. Before 9/11, soldiers were considered the â€Å"patriots†; units like Special Forces were considered to be the tip of freedom. Now the FBI and prosecutors were to have that same privilege, the same authorization to hunt down enemies without much oversight or interference. When it was signed into law six weeks after the attacks, the act made it easier to wiretap American citizens suspected of cooperating with terrorism, to investigate business records without notification, and to execute search warrants without immediately informing the targets. Privileges once set aside for overseas intelligence work were extended to domestic criminal investigations. There was less judicial oversight and very little transparency. The bill’s symbolism mattered also, signaling that the moral deference previously given to the Special Forces would be extended until it incorporated much of the apparatus of the American state. (Wallace-Wells, 2011) There are some that feel that Americans civil rights have been violated since 9/11. The ACLU for instance, they disagree with the principles of the Patriot Act. They summarized that â€Å"The Patriot Act† enormously and unconstitutionally expanded the government’s power to interfere in people’s private lives with little or no evidence of wrongdoing. Years after its enactment, there is little evidence to prove that the Patriot Act has made America more secure from terrorists. But there are many unfortunate examples that the government abused these authorities in ways that both violated the rights of innocent people and misspent precious security resources.† (Dean, 2011) September 11, 2001 will be a day that stays in every Americans memory as one of the most tragic days in American history. It was a day where hijackers boarded planes, flew them into our buildings and murdered thousands of Americans. Even though as a country we prevailed in the War on Terror as well as the War in Iraq, we will continue to feel the negative impacts of this day. One definite positive outcome is that every American citizen remembered what it was to be an American citizen and to treasure the freedom that we have. To all the Americans that lost their lives on that day and all the soldiers that continue to fight for our freedom at home and abroad; We Will Never Forget You. Work Cited U.S. deaths in Iraq, war on terror surpass 9/11 toll. (2006, September 3). Retrieved from CNN.com: http://edition.cnn.com/2006/WORLD/meast/09/03/death.toll/ 9/11 Attacks. (2012). Retrieved from The History Channel: http://www.history.com/topics/9-11-attacks Iraq Coalition Casualty Count. (2012). Retrieved from icasualties.org: http://icasualties.org/ Bergen, P. (2006). What Were the Causes of 9/11? New America Foundation. Dean, J. (2011, September 9). Reflections on the 9/11 Atttacks’ Lasting Impact on America, and American Law. Retrieved from Verdict: http://verdict.justia.com/2011/09/09/reflections-on-the-911-attacks-lasting-impact-on-america-and-american-law Doran, M. S. (2002, February). Somebody Else’s Civil War. Retrieved from Foreign Affairs: http://www.foreignaffairs.com/articles/57618/michael-scott-doran/somebody-elses-civil-war Lewis, B. (2003). The Crisis of Islam: Holy War and Unholy Terror. New York: Modern Library, an imprint of The Random House Publishing Group, a division of a division of Random House, Inc. Limbacher, C. (2001, September 16). Cheney: Pentagon Plane was Headed for White House. Retrieved from Newsmax.com: http://archive.newsmax.com/archives/articles/2001/9/16/131111.shtml McCarthy, R., & Luke Harding. (2002, February 17). Bin Laden’s Number 2 Said Captured In Iran. Retrieved from Rense.com: http://rense.com/general20/cap.htm Suarez, R. (2012, August 24). U.S. Military Death Toll in Afghan War Reaches New Milestone. Retrieved from PBS News Hour: http://www.pbs.org/newshour/bb/military/july-dec12/afghanistan_08-24.html Wallace-Wells, B. (2011, August 27). Patriot Act. The kitchen-sink approach to national security.

Tuesday, October 22, 2019

Globalization through Technology

Globalization through Technology Free Online Research Papers The term Globalization has been quite influencive in many sectors, particularly in job sector. Globalization is a difficult phenomenon to explain properly. Science and technology has quite importance in every aspect of life, but particularly the way in which technology is globally integrating the peoples of the world. The word globalization can be heard quite oftenly in political and economic dialogue. This term has brought new opportunities. The life span for the technical skills is getting shorter and shorter, when it comes to the knowledge based society. And for that purpose, the technical professionals should be up to date as far as globalization trends are concern. education is rapidly evolving as the pace of technological innovation in society accelerates. It is because excellent technical skills are required by complex and innovative global environment. For global market, knowledge and teamwork skills are essentials. I. Introduction There is no second opinion in saying that globalization is accelerating. The globalization is supported by the gradual but rapid development in the telecommunication and other technologies. Technical environment is quite frequently advancing. Globalization has re-shaped the environment globally. World is becoming more and more interdependent economically, as the technical and even non-technical companies are spreading out their operations marketing themselves across the boundaries of countries. This globally corporate environment forces the technical professionals to be a part of the international teams and work as a unit with them and consider their solutions for the context of the other’s national interests. Technology has influenced the globalization of job in many ways. It is inevitable to stop the globalization of jobs in today’s world. We should keep this in mind that as globalization has brought not only the revolution in jobs, but also brought some uncertainties regarding businesses and especially technical professions. There is also the problem of the recognition of technical studies internationally, which plays vital role for the growth of mobility of skilled specialists across the borders. It is obvious that technical development rouses the economic growth of a country and the development of the modernized society is co-related with the advancement in the technology of the country [1]. II. DEVELOPMENT AND SOURCES Technological developments are considered to be the main factor which is running most of the globalization processes. Before discussing in details the results of the technological developments, we should be looking into the definition of the technology as the sociological term so that we can explore different roles of technology in globalization process. Technology can be defined as the socialized knowledge by which we can produce goods and provide services. And this definition can be explained in much better way when we relate our definition with five components like, knowledge, possession, instruments, change and the last one is production. Now a days, technology is somehow related to the knowledge, because technology is been developing in the research and development institutions and therefore it is the result of the intellectual activities. If we consider the possession of technology then obviously people who have the technology, also controls it. And it has ultimately something to do with the economics and the politics. Next comes the component known as instruments. Instruments are related with human usage, whenever an instrument is being used, it shows the human interaction with instruments, sometimes in physical ways like, computers or vacuum cleaners and sometimes in immaterial ways like algorithms or maybe the programming in computers. Change and technology can be related with each other, because technology has changed the world dramatically with its innovations and advancements. This change has been witnessed especially after the 1960’s revolutions in microelectronics field. And the final component which we mentioned above is production. We need technology to produce goods like, cars, televisions or maybe clothes, and services like security or banking. Technology has improved our capacities to work and produce [2]. 1) Steps towards Globalization: The invention of the script can be considered as the first advancement in the technological field, which has helped and start the contribution towards the globalization. With this script man could store and transmit information more efficiently, which could help in increasing the developments. There were couriers in old ages consisting of people who used to carry and deliver mails and other written materials either by running or riding horse. This limited amount of information transmitted, received and stored was not sufficient for a large-scale state. Invention of the print machine with moving letters by Gutenberg was the most important revolutionary technological development, which made possible even a larger global geography. The divulging of newspaper started the new era of globalization when both commercial and political news were unavoidable for the decision makers [2]. Then telegraph, by Samuel Morse, was another achievement towards the globalization. It separated the transportation and communication from each other, and hence this technology got popular in civilian as well as military ranks. Telephone by Graham bell in 1861 has contributed its part for globalization. With the invention of Radio, it became possible to contact and communicate to such locations where no one has gone or cannot travel to. Hertz, Marconi, Maxwell and Tesla have contributed a lot in the invention of the radio, which later become the communication tool for the armed forces. Radio, in year 1920, started to be used for commercial purposes and mass communication. There were great advancements in the technology of transportation during the 20th century. When the ships became safer to travel and airplanes were produced. And first flight took place in 1919, between London and Paris. Jet planes and televisions were achievements of 1950. 1957 marked the most important step in the history of globalization when USSR launched its Sputnik as the first man-made satellite. Satellites made it possible to build a fully reliable global network, compensating the radio networks’ ionosphere fading problem. The first reliable transatlantic telephone cable TAT-1 was laid in 1956. And then first transatlantic fiber cable TAT-8 was laid in 1988 for faster and reliable networks. 2) Technology used Globally: Digital technologies have started so many different ways for the global networks. Satellites are lying at the heart of the global networks. At the moment Turkey is having its own three satellites, positioned at 42 degrees East and 31.3 degrees East. The foundation of EUTELSAT in 1974 was another response by the European countries in the â€Å"space race†. Techno globalism can be properly explained by the terms internet and e-commerce. This term can be taken as the ideology which explains globalism on technological grounds. Techno globalist claims that globalism has been made irresistible with the help of technology [2]. III. ANALYSIS Technological innovative ideas have contributed a lot in moving towards globalization by making the infrastructure of trans-world connections. In particular, developments in means of transport, communications, and data processing have allowed global links to become denser, faster, more reliable, and much cheaper. Fast globalization and globalization on the large scale has been depended on the innovations which relates to the coaxial and later fibre-optic cables, jet engines, packaging and preservation techniques, semiconductor devices, computer software, and so on. In other words we can say that without physical methods, global relations could not effect cross planetary contacts. After technology, regulation has also played its vital role in steps towards globalization. International links would not be possible, if there would not be some rules and procedures. For example, communications depends strongly on the technical standardizations. Then production also relies globally on the l iberalization, which means capitol controls and other state imposed laws and restrictions to monitor the movement of resources between the different countries. Tax laws, labour legislation, and environmental codes can also be either encouraging or discouraging the global investment. In short, globalization requires the regulatory body. Capitalism has been another factor for moving to globalization. Capitalists follow the trend of globalization, because in this way production facilities are available for the sites where the cost is less and the earning is much. Other urging impulses to the globalization have roused from the rationalism as the predominant mode of knowledge. Some analyst have opinions about globalization that globalization has a multi-causal dynamic involving the interrelation of several forces [3]. IV. ETHICAL ISSUES AND CHALLENGES Despite of the positive impacts of globalization, it has created a system which has benefitted the more developed countries from the less developed ones and leaving them as they are in dust [4]. Globalization has already created some problems related to the ethics, which are no coming to the surface with even stronger force. First of all globalization has brought the idea of individualism, which is challenging the social cohesion [5]. With the more and more advancements in the technology, the e-waste is becoming more of an issue. There has not been found any proper way to dump that waste. [6] Electronics companies are using hazardous materials in their products, which are not good for the human beings. Especially lead is causing damage to the environment. Researchers are trying to find the alternative of lead, but they have not found it yet. Disposal of E-waste is a global problem which is mostly done by land filling and incineration. The waste which is landfilled, produces contaminated leachates polluting the ground water resources and if waste is disposed on the land, the sludge and the acids produced from the melted components causes acidification of soil whereas, the incineration of E-waste causes air pollution due to emission of highly toxic fumes and gases. The general challenge which globalization is facing that to make the global system more efficient and more equitable, which could be the best possible way to reduce poverty and the inequality [7]. Another factor which is a challenge to the globalization is the fear of instability by globalization, which is specifically among the developing countries [8]. V. CONCLUSION Some argue that globalization is driven by technology, and that it represents an unstoppable force. Globalization through technology has created more chances for the better communication flow for both less and more developed countries. It has given opportunities to increase the trade and education flow and then allocation of better resources to meet standards around the world. The less developed countries have gained a lot from the techno globalization, by bringing growth and development to their industries like employment, technical education etc. As a whole, globalization through technology has not brought the negative impact on the developing countries. These countries has been profited and developed into a more successful region through the technology. The countries which could not take part in the globalization, lack certain factors. Those factors can be the good geographic market location, by which that county would be able to trade at its best, and the other factors can be the institutions and supporting policies, these factors are required to resist against the corruption and the poverty in some cases [4]. VI. ACKNOWLEDGEMENT I acknowledge course convenor, Prof. Dr. Sherif Mohamed,Griffith University, Queensland, Australia for his support and sharing of knowledge throughout the whole course, in semester. Due to his help, I have been able to produce best of me in the assignments. REFERENCES [1] Yulia Stukalina, GLOBALIZATION AND ENGINEERING EDUCATION: PREPARING STUDENTS FOR THE 21st CENTURY PROFESSIONS IN SCIENCE AND TECHNOLOGY,† Oct. 22, 2009. [PDF/Adobe Acrobat]. Available: tsi.lv/Research/Conference/MIP_2009/10.pdf. [Accessed: Oct. 22, 2009]. [2] â€Å"TECHNOLOGY and GLOBALIZATION,† Oct 22, 2009. [Online]. Available: http://mediaif.emu.edu.tr/pages/atabek/GCS7.html. [Accessed: Oct. 22, 2009]. [3] â€Å"What factors have contributed to globalization,† 2009. [Online]. Available: http://answers.yahoo.com/question/index?qid=20080324070150AAvOfhH . [Accessed: Oct. 20, 2009]. [4] The Influence of Globalization, Global envision, Feb. 21, 2005. [online]. Available: globalenvision.org/library/3/732. [Accessed: Oct. 21, 2009]. [5] Joe Thomas, Globalization creating new ethical problems in Asia, The Advertiser-Tribune.com, Dec. 9, 2007. [Online]. Available: advertiser-tribune.com/page/content.detail/id/501961.html?nav=5004. [Accessed: Oct. 21, 2009]. [6] Electronic waste, in the free encyclopedia. Wikipedia, The Free Encyclopedia, 2001. [Online]. Available: Oxford Reference Online, http://en.wikipedia.org/wiki/Electronic_waste . [Accessed: Oct. 24, 2009]. [7] Stanley Fischer,â€Å"Globalization and Its Challenges,† 2003. [Online]. Available: iie.com/fischer/pdf/fischer011903.pdf . [Accessed: Oct. 20, 2009]. [8] John W. Sewell, Challenges of Globalization, Carnegie Council, June 5, 1998. [Online]. Available: cceia.org/resources/publications/dialogue/1_11/relevance_social/588.html. [Accessed: Oct. 21, 2009]. Research Papers on Globalization through TechnologyOpen Architechture a white paperPETSTEL analysis of IndiaBionic Assembly System: A New Concept of SelfInfluences of Socio-Economic Status of Married MalesThe Project Managment Office SystemMarketing of Lifeboy Soap A Unilever ProductRelationship between Media Coverage and Social andAnalysis of Ebay Expanding into AsiaDefinition of Export QuotasGenetic Engineering

Monday, October 21, 2019

Cherokee essays

Cherokee essays The Cherokee Indians were one of the most prosperous and progressive tribes in the country. They were also the largest tribe in the southeastern part of the United States. The Cherokee were a branch off the Iroquois Nation. The language they spoke was Iroquian. They got their name from Chelokee meaning people of different speech, and in their language they called themselves Aniyunwiya meaning principle people. A Cherokee named, Sequoyah, invented a system for the Cherokees to write their language. There were 86 characters in his syllabary and each were based on individual syllables in the words. Anybody who could speak Cherokee could also read and write it after learning the 86 symbols. Their native territory included portions of present Virginia, North Carolina, Tennessee, Georgia, and Alabama. Their population was estimated around 22,500. They lived in small communities, usually located near the river bottoms. Their homes were wooden frames covered with woven vines and saplings plastered with mud. Each community had a council house where ceremonies and tribal meetings were held. The council house was seven-sided to represent the seven clans of the Cherokee: bird, paint, deer, wolf, blue, long hair, and wild potato. Each tribe elected 2 chiefs. A peace chief who counseled during peaceful times and a war chief who made decisions during times of war. Towns classified themselves as red or white at any given point in time. A red town was in a state of war, under leadership of young men. A white town was at peace, with old men at the helm. (Bender 16). Cherokee was a matriarchy. The children took the clan of the mother and the relatives were traced through th e mothers family. Women had an equal say in the affairs of the tribe. Women could also be peace and war leaders depending on their standing ...

Sunday, October 20, 2019

Practice Your Inferencing Skills With This Worksheet

Practice Your Inferencing Skills With This Worksheet How are your inferencing skills? Need some inference practice? Of course, you do! The reading comprehension portions of many standardized exams will ask inference questions – those that ask you to infer, or make an educated guess, about the content of the passage – along with the standard questions about main idea, authors purpose, and vocabulary in context. Teachers, feel free to print the following PDFs for easy practice in the classroom:Inference Practice 3  Worksheet | Inference Practice 3  Answer Key On Being Found Guilty of Treason Robert Emmet Born in 1778, died in 1803; became a leader of the United Irishmen, and in 1803 led an unsuccessful rising in Dublin; escaping to the mountains he returned to Dublin to take leave of his fiancà ©e, Sarah Curran, daughter of an orator, and was captured and hanged. MY LORDS:What have I to say why sentence of death should not be pronounced on me according to law? I have nothing to say that can alter your predetermination, nor that it will become me to say with any view to the mitigation of that sentence which you are here to pronounce, and I must abide by. But I have that to say which interests me more than life, and which you have labored (as was necessarily), your office in the present circumstances of this oppressed country) to destroy. I have much to say why my reputation should be rescued from the load of false accusation and calumny which has been heaped upon it. I do not imagine that, seated where you are, your minds can be so free from impurity as to receive the least impression from what I am going to utterI have no hopes that I can anchor my character in the breast of a court constituted and trammeled as this isI only wish, and it is the utmost I expect, that your lordships may suffer it to float down your memories untainted by the fou l breath of prejudice, until it finds some more hospitable harbor to shelter it from the storm by which it is at present buffeted. 1 Was I only to suffer death after being adjudged guilty by your tribunal, I should bow in silence, and meet the fate that awaits me without a murmur; but the sentence of law which delivers my body to the executioner, will, through the ministry of that law, labor in its own vindication to consign my character to obloquyfor there must be guilt somewhere: whether in the sentence of the court or in the catastrophe, posterity must determine. A man in my situation, my lords, has not only to encounter the difficulties of fortune, and the force of power over minds which it has corrupted or subjugated, but the difficulties of established prejudice: the dies, but his memory lives. That mine may not perish, that it may live in the respect of my countrymen, I seize upon this opportunity to vindicate myself from some of the charges alleged against me. When my spirit shall be wafted to a more friendly port; when my shade shall have joined the bands of those martyred heroes who have shed their bloo d on the scaffold and in the field, in defense of their country and of virtue, this is my hope: I wish that my memory and name may animate those who survive me, while I look down with complacency on the destruction of that perfidious government which upholds its domination by blasphemy of the Most Highwhich displays its power over man as over the beasts of the forestwhich sets man upon his brother, and lifts his hand in the name of God against the throat of his fellow who believes or doubts a little more or a little less than the government standarda government which is steeled to barbarity by the cries of the orphans and the tears of the widows which it has made. 2 I appeal to the immaculate GodI swear by the throne of Heaven, before which I must shortly appearby the blood of the murdered patriots who have gone before methat my conduct has been through all this peril and all my purposes, governed only by the convictions which I have uttered, and by no other view, than that. of their cure, and the emancipation of my country from the super inhuman oppression under which she has so long and too patiently travailed; and that I confidently and assuredly hope that, wild and chimerical as it may appear, there is still union and strength in Ireland to accomplish this noble enterprise. Of this I speak with the confidence of intimate knowledge, and with the consolation that appertains to that confidence. Think not, my lords, I say this for the petty gratification of giving you a transitory uneasiness; a man who never yet raised his voice to assert a lie, will not hazard his character with posterity by asserting a falsehood on a subject so important to h is country, and on an occasion like this. Yes, my lords, a man who does not wish to have his epitaph written until his country is liberated, will not leave a weapon in the power of envy; nor a pretense to impeach the probity which he means to preserve even in the grave to which tyranny consigns him. 3 Again I say, that what I have spoken, was not intended for your lordship, whose situation I commiserate rather than envymy expressions were for my countrymen; if there is a true Irishman present, let my last words cheer him in the hour of his affliction. 4 I have always understood it to be the duty of a judge when a prisoner has been convicted, to pronounce the sentence of the law; I have also understood that judges sometimes think it their duty to hear with patience, and to speak with humanity; to exhort the victim of the laws, and to offer with tender benignity his opinions of the motives by which he was actuated in the crime, of which he had been adjudged guilty: that a judge has thought it his duty so to have done, I have no doubtbut where is the boasted freedom of your institutions, where is the vaunted impartiality, clemency, and mildness of your courts of justice, if an unfortunate prisoner, whom your policy, and not pure justice, is about to deliver into the hands of the executioner, is not suffered to explain his motives sincerely and truly, and to vindicate the principles by which he was actuated? 5 My lords, it may be a part of the system of angry justice, to bow a mans mind by humiliation to the purposed ignominy of the scaffold; but worse to me than the purposed shame, or the scaffolds terrors, would be the shame of such unfounded imputations as have been laid against me in this court: you, my lord [Lord Norbury], are a judge, I am the supposed culprit; I am a man, you are a man also; by a revolution of power, we might change places, tho we never could change characters; if I stand at the bar of this court, and dare not vindicate my character, what a farce is your justice? If I stand at this bar and dare not vindicate my character, how dare you calumniate it? Does the sentence of death which your unhallowed policy inflicts on my body, also condemn my tongue to silence and my reputation to reproach? Your executioner may abridge the period of my existence, but while I exist I shall not forbear to vindicate my character and motives from your aspersions; and as a man to whom fam e is dearer than life, I will make the last use of that life in doing justice to that reputation which is to live after me, and which is the only legacy I can leave to those I honor and love, and for whom I am proud to perish. As men, my lord, we must appear at the great day at one common tribunal, and it will then remain for the searcher of all hearts to show a collective universe who was engaged in the most virtuous actions, or actuated by the purest motivesmy countrys oppressors or I? 6 I am charged with being an emissary of France! An emissary of France! And for what end? It is alleged that I wished to sell the independence of my country! And for what end? Was this the object of my ambition? And is this the mode by which a tribunal of justice reconciles contradictions? No, I am no emissary; and my ambition was to hold a place among the deliverers of my countrynot in power, nor in profit, but in the glory of the achievement! Sell my countrys independence to France! And for what? Was it for a change of masters? No! But for ambition! O my country, was it personal ambition that could influence me? Had it been the soul of my actions, could I not by my education and fortune, by the rank and consideration of my family, have placed myself among the proudest of my oppressors? My country was my idol; to it I sacrificed every selfish, every endearing sentiment; and for it, I now offer up my life. O God! No, my lord; I acted as an Irishman, determined on delivering my country from the yoke of a foreign and unrelenting tyranny, and from the more galling yoke of a domestic faction, which is its joint partner and perpetrator in the parricide, for the ignominy of existing with an exterior of splendor and of conscious depravity. It was the wish of my heart to extricate my country from this doubly riveted despotism. 7 I wished to place her independence beyond the reach of any power on earth; I wished to exalt you to that proud station in the world. 9 I wished to procure for my country the guarantee which Washington procured for America. To procure an aid, which, by its example, would be as important as its valor, disciplined, gallant, pregnant with science and experience; which would perceive the good, and polish the rough points of our character. They would come to us as strangers, and leave us as friends, after sharing in our perils and elevating our destiny. These were my objectsnot to receive new taskmasters, but to expel old tyrants; these were my views, and these only became Irishmen. It was for these ends I sought aid from France; because France, even as an enemy, could not be more implacable than the enemy already in the bosom of my country. 10 Let no man dare, when I am dead, to charge me with dishonor; let no man attaint my memory by believing that I could have engaged in any cause but that of my countrys liberty and independence; or that I could have become the pliant minion of power in the oppression or the miseries of my countrymen. The proclamation of the provisional government speaks for our views; no inference can be tortured from it to countenance barbarity or debasement at home, or subjection, humiliation, or treachery from abroad; I would not have submitted to a foreign oppressor for the same reason that I would resist the foreign and domestic oppressor; in the dignity of freedom I would have fought upon the threshold of my country, and its enemy should enter only by passing over my lifeless corpse. Am I, who lived but for my country, and who have subjected myself to the dangers of the jealous and watchful oppressor, and the bondage of the grave, only to give my countrymen their rights, and my country her indepe ndence, and am I to be loaded with calumny, and not suffered to resent or repel itno, God forbid! 11 If the spirits of the illustrious dead participate in the concerns and cares of those who are dear to them in this transitory lifeoh, ever dear and venerated shade of my departed father, look down with scrutiny upon the conduct of your suffering son; and see if I have even for a moment deviated from those principles of morality and patriotism which it was your care to instill into my youthful mind, and for which I am now to offer up my life! 12 My lords, you are impatient for the sacrificethe blood which you seek is not congealed by the artificial terrors which surround your victim; it circulates warmly and unruffled, through the channels which God created for noble purposes, but which you are bent to destroy, for purposes so grievous, that they cry to heaven. Be yet patient! I have but a few words more to say. I am going to my cold and silent grave: my lamp of life is nearly extinguished: my race is run: the grave opens to receive me, and I sink into its bosom! I have but one request to ask at my departure from this worldit is the charity of its silence! Let no man write my epitaph: for as no man who knows my motives dare now vindicate them, let not prejudice or ignorance asperse them. Let them and me repose in obscurity and peace, and my tomb remain uninscribed, until other times, and other men, can do justice to my character; when my country takes her place among the nations of the earth, then, and not till then, let my epitaph be written. I have done. 1. Which of the following statements about Robert Emmet is best supported by the passage? A. He was a patriot, willing to die for his cause. B. He was a traitor, dishonoring his country. C. He was a liar, vilifying noblemen. D. He was a hero, ambitious for glory. Answer and Explanation 2. Based on the information in paragraph two, one could infer that the government in Robert Emmets time was: A. weakening. B. disorganized. C. oppressive. D. permissive. Answer and Explanation 3. It can be reasonably inferred from Robert Emmets speech that he is most concerned about this after his death: A. not finishing the task of finding freedom for Ireland. B. leaving behind a young wife and small child to fend for themselves. C. being characterized as a villain by people who didnt understand his motives. D. a poorly written epitaph about the role he played in the downfall of the United Irishmen. Answer and Explanation 4. It can be reasonably inferred from the passage that the Robert Emmet believed a partnership with France could: A. help gain control of the government to benefit Emmet. B. overthrow Irelands tyrannical rulers to free Ireland.    C. undo all the work he had done to free Ireland. D. sentence him to death for treason. Answer and Explanation 5. Based on the information in the passage, Robert Emmets tone could best be characterized as: A. quarrelsome. B. offensive. C. angry. D. passionate. Answer and Explanation

Saturday, October 19, 2019

Fatima Essay Example | Topics and Well Written Essays - 250 words

Fatima - Essay Example rganization’s goals but also ensure the best condition of every employee to assist them in reaching their fullest potentials which, in turn, will benefit the organization at large. Illegal discrimination is a major hindrance to this. With proper knowledge of the existing laws, managers like me will know that Fatima and the group of Christian employees’ request to claim their rights of practicing their faiths as a Moslem and as Christians, respectively, is not uncommon; obviously, the population of workers in the United States have diverse cultural backgrounds. As promulgated by the Federal Law under â€Å"Title VII of the Civil Rights Act of 1964,† I know that every employee has the right to observe their faithful practices which may include but are not limited to style of dress, praying, and fasting (Mathis & Jackson, 2008, p. 106). Because there seems to be an impending conflict, it is only right to meet with both parties and inform them about the law, their right, as well as their limitation. Special arrangements shall be made to meet only the â€Å"possible and reasonable† demands of both parties as long as their work requirements and their productivity will not be affected (Pakroo, 2008, p. 119). The parties, too, cautioned of discriminating anyone who do not share the same faith as they do; and instead, they should practice their faith within the bounds of existing laws by preventing illegal harassment such as â€Å"severe insults or threats... meant to harass or intimidate an employee on the basis of religion† to avoid legal actions as well as to promote harmony within the workplace (FindLaw, n.d.). FindLaw. (n.d.). Religion in the workplace. Retrieved from http://employment.findlaw.com/employment/employment-employee-discrimination-

Friday, October 18, 2019

Markteing Essay Example | Topics and Well Written Essays - 1250 words

Markteing - Essay Example The company offers a wide range of products that are certainly unique and different from those offered by the other rival competitors. This company grew through different stages in its history to reach its present status. This study will attempt to analyse different strategies used by the company such as differentiation, its strategy in segmenting the market, competitive advantage as well as consumer behaviour. Recommendations will also be given in this study about what can be done by the company in order to remain a force to reckon with in terms of mobile computer technology. Apple was established in the 1976. On April 1st, Steve jobs agreed to sell only 50 Apple I personal computers to the Byte shop which was the first retail computer store chain in the America. Following this development, Apple was incorporated in 1977 when Wayne sold all his shares of the company to the Jobs and Wozniak and then the company was later renamed Apple Computer Inc. After a few years, Apple II revolutionized its operations to focus on manufacturing of personal computers. The Apple II mainly developed a personal computer market which created hundreds of millions dollars. Apple Inc was ranged to be among the Top 500 companies in America just 5 years after its establishment (Apple Inc). In the 1980’s, Apple launched two different kinds of computers namely Lisa and Macintosh. The Lisa was a commercial failure because of its software limitation and high price tag. The Macintosh was the next product to be launched and sold well at the beginning, but sales were weak in the days that later followed. The reason for failure of Macintosh was the same as Lisa which included high prices and limited software capabilities (Apple Inc). In the late 1980’s, Apple witnessed a significant decline in business as a result of wrong decisions that were made. During that time, Apple failed to satisfy at a lot of targeted customers

Case Study Example | Topics and Well Written Essays - 250 words - 12

Case Study Example Therefore, one can assume that price increases will result in a reduction of revenues by 10%. Gross revenues are calculable for a number of options including; price flex, keeping a constant price, and an increase in price (Jain & Khanna 158). The biggest gross margin will be given by increasing prices, which Signode should do to maximize on their gross margins. While large and national markets segments have low profitability, Signode needs to ensure its existence as a supplier of steel strapping. If this is lost, getting it back will be a tall order (Jain & Khanna 159). To maintain their current market segment and the loyalty of customers, they should improve the perceived value of the clients who get customization in terms of strapping equipment, tools, and material. Since their competitors have lowered their process below Signode, reduction of price will not result in retention or gaining of market share. Signode could also lose their customers to Bentley or Alpha; therefore, it is essential to differentiate themselves from their main competitors. They should maintain their market share through differentiation from its competitors by taking advantage of customization (Jain & Khanna

Thursday, October 17, 2019

Analysis of Anti-Semitism and Racism in Gentleman's Agreement(1947) Essay

Analysis of Anti-Semitism and Racism in Gentleman's Agreement(1947) movie - Essay Example Because of its unique subject, clarity of expression and excellent cinematography, this movie won three Oscar awards, one for being the Best movie in 1947, second for having the Best Director, and the third award went to Celeste Holm for being the Best Supporting Actress. Jews have for longed, suffered in America. Jews had been subjected to anti-Semitism in America. In Fortune, an article was published in 1936 which said that Jews were subjected to attacks because of â€Å"inviting prejudice because of their notorious tendency to agglomerate not just in cities but in self-constituted communities within cities†¦Ã¢â‚¬  (Blum 173). Such articles flared up the stereotypical images of Jews in the public. Jews were treated were badly. There used to be overt expression of racial discrimination by other communities against the Jews. There was discrimination against Jews in the fields of education, accommodation, immigration and employment. Phil Green who is one of the leading characte rs in the movie Gentlemas’s Agreement, plays the role of a news reporter that experiences racial discrimination. Phil is tasked to express his views on anti-Semitism. In order to achieve that, Phil presents himself before the public as a Jew contrary to the fact that he is a Gentile.

Farmer you could look at how crops emerged and transformed societies Essay

Farmer you could look at how crops emerged and transformed societies - Essay Example Eurasia and Mesopotamia have contributed to the bulk of world changing developments in the history of man. The question therefore begs as to why this area was the birthplace of so many of the world’s greatest inventions. Eurasia is located on a temperate zone on the Mediterranean Sea as opposed to other climates such as Africa and the Americas which combine a myriad of different climates. This means that vegetation that would thrive in Eurasia would then be more viable since they are subjected to similarities in climate disease and seasons (Butler). A good example of this is the instance of corn cultivation in Mexico, which did not spread to Peru due to their different climatic conditions. Mesopotamia on the other hand is regarded as the birthplace of agriculture from whence it then spread throughout Eurasia. Mesopotamia is also endowed with favorable climatic conditions that would favor the development of agriculture. The Middle East climate usually consists of cool rainy winters and hot dry summers which made crops adapted by having fast growing and maturing periods due to the short rainy seasons (Lienhard). The plants, which grow that fast usually, are small plants devoid of woody stems that produce cereals in abundance. Mesopotamia also boasts of a variety of self-pollinating crops some of which cannot be found anywhere else on the planet. This means that traits which may be good for farming, will be maintained in the crop since there is no cross pollination (Vasey 97). For instance, the attribute of the cereals and pea pods shattering to distribute their seeds as much as possible is the attribute of some not to do so. This would help people to harvest the non-sha ttering varieties and grow more of them the following season and less of the shattering varieties. The geographical accessibility and good communication of Mesopotamia also meant that new technology could easily and conveniently be

Wednesday, October 16, 2019

Analysis of Anti-Semitism and Racism in Gentleman's Agreement(1947) Essay

Analysis of Anti-Semitism and Racism in Gentleman's Agreement(1947) movie - Essay Example Because of its unique subject, clarity of expression and excellent cinematography, this movie won three Oscar awards, one for being the Best movie in 1947, second for having the Best Director, and the third award went to Celeste Holm for being the Best Supporting Actress. Jews have for longed, suffered in America. Jews had been subjected to anti-Semitism in America. In Fortune, an article was published in 1936 which said that Jews were subjected to attacks because of â€Å"inviting prejudice because of their notorious tendency to agglomerate not just in cities but in self-constituted communities within cities†¦Ã¢â‚¬  (Blum 173). Such articles flared up the stereotypical images of Jews in the public. Jews were treated were badly. There used to be overt expression of racial discrimination by other communities against the Jews. There was discrimination against Jews in the fields of education, accommodation, immigration and employment. Phil Green who is one of the leading characte rs in the movie Gentlemas’s Agreement, plays the role of a news reporter that experiences racial discrimination. Phil is tasked to express his views on anti-Semitism. In order to achieve that, Phil presents himself before the public as a Jew contrary to the fact that he is a Gentile.

Tuesday, October 15, 2019

Understanding of Chinese Paintings Essay Example | Topics and Well Written Essays - 500 words

Understanding of Chinese Paintings - Essay Example The essay "Understanding of Chinese Paintings" examines he ways that written texts such as poems, inscriptions, or theoretical writings can change our understanding of Chinese paintings. The great monumental landscape Autumn Mountains at Dusk, attributed to Guan Tong, was one such an example. This work was a visual representation on one of the famous Tang poets Li Bai's poem The Road to Shu is Hard. Paintings and written texts are used together to give more meaning and interpretation to the paintings, which could otherwise be interpreted. While considering the poem above, poetry could be considered as a vocal painting while painting could be considered as visual poetry. Viewers could feel about the winding and steepness of the road to Shu. From the poem, readers could get more information. The hard road to Shu is a metaphoric representation of the hardness of engaging in politics and the turbulence faced by the Empire. These indications could not easily be noticed by just looking at the painting. Some paintings were created to take record of important events. For this kind of paintings, there usually were inscription beside to indicate the event. For example, Cranes of Good Omen attributed to Emperor Huizong. This was a handscroll of both painting and inscription on it. This was an event of 20 cranes appeared in the sky. Even two of them standing on the top of the building. Huizong recorded this kind of miracle day by himself using both inscription and painting. Readers could get the information.

Theories of Management Essay Example for Free

Theories of Management Essay Managers are responsible for many things in an organization and most of them handle various situations depending on their management style.   The major role of mangers is to get things done in the direction of their goals for the organization (http://www.thinkingmanagers.com). The management style on the other hand is the leadership method employed by a manger. There are four management styles commonly used by managers these are: directing, participating, delegating and guiding (http: www.solhaam.org). The style that a manager will use determines whether the work gets done or not. Successful mangers have the capacity to use all the management styles on their group. The situation in which the group is in always determines the management style in which the manager uses to make his/her group achieve their objectives. However, there is a style that is dominant in a manger and it might be hereditary or acquired through education or experience. Most managers learn the management styles from the theories of management.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The 20th century has seen theories changing over time starting with bureaucracy and universalism of before 1920s, human relations of 1930s and motivation of 1950s. All these theories had one common thing and that is to make employers work whether through the use of authoritarian, participative, guiding and delegating and all had advantages and disadvantages and hence theorists are still finding the most effective one to be used by modern managers. Douglas McGregor proposes two theories, which emphasizes on employee motivation. He did not use description to identify but rather used symbols X and Y. These two theories suggest that the role of management is assembling the factors of production, which includes people, for the economic benefit of the organization (http: www.accel-team.com). In this essay theory Y is discussed in detail and its implications analyzed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   McGregor in his theory Y believes that employees can only be motivated best by improving their self-esteem and self-actualization. He generalizes that work can be as natural as play or rest and believes that workers can be made to enjoy work as they enjoy play and rest. He also believes that if people become committed to their objectives they can direct themselves towards meeting these objectives and this assumptions is echoed by many managers who believe that if they make their group members committed they can perform their tasks with very minimal guidance.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   McGregor further says that workers can be committed to their objectives if there are rewards such as higher pay or promotions. This is very time in many organizations and this has led many firms introduce the culture promotion by performance and hence employees always take their work very serious since they know that there are benefits in return. In fact, the reward system is a major motivation for many employees since it leads to self-fulfillment. He further beliefs that if employee are motivated they will definitely be responsible and responsibility will lead an organization to higher heights of development.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Theory Y assumes that there is an opportunity to align personal goals with organizational goals using the workers own aspirations for self-fulfillment as the motivator. McGregor further believes that some employees may be immature and therefore there is need for stricter rules, which should be relaxed gradually as they continue to mature and therefore theory Y encompasses autocratic as well as participative approaches in management. Management implications of theory Y.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Like all other theories of management used by mangers, theory Y has some demands from the organization in order to motivate the employees these are: Decentralization and delegation- for organization to motivate its employees it must devolve power to the employees and hence the managers will have subordinates who are directly responsible to the manager and the manager delegates some duties to them. The delegation of responsibility makes them confident and hence motivated. Job enlargement – this theory suggests that firms broadens the working area of an employee so that there is a variety of new opportunities and responsibility and this boosts the ego of employees and thus getting committed to company goals. Participative management – since theory Y believes that in a population there are many creative ideas, some organizations who employ this theory consult their employees before making decisions this makes the employees feel important and accepted and hence motivated. Performance appraisals – most organizations have set goals and struggle to achieve them. These organizations involve their employees in setting these goals and also involve them in evaluating of progress towards meeting the goals. Many managers echo McGregor views since it embraces a holistic approach the uses of different management styles depending on the state of the group. This theory Y is the basis of my management style since I believe that management is getting things done by others with or without your presence. By making the employees happy a manager will ease his/her work since they will direct themselves and perform the tasks allocated to them and only ask for guidance whenever they encounter a crisis. Conclusion   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Management unlike leadership depends on the culture of the institution and the perception and beliefs of the manager (http://www.solhaam.org). For one to succeed in managing a group he/she must be flexible according to the situation at hand. A manger must recognize the potentials of his/her employees and strive to tap their talent to the maximum in order to achieve their goals. By consulting and involving as well as delegating responsibilities to junior members managers will help motivate them since this builds the confidence of the employees. All the management theories and principles of the 20th century revolve around motivating employees in order to achieve the set goals. These theories further suggest that the style of management employed by most managers determine the degree of participation by the employees. Their style can either motivate or the employees or become a disincentive to them and hence management theories and management styles are synergistic. References Bono E. Hellers R. Management Theories Retrieved on 14th September 2007 from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.thinkingmanagers.com/management/effective-management.php    Davidmann M.2006 Style of Management and Leadership Retrieved on 14th September 2007 from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http: www.solhaam.org/articles/clm2.html    McGregor D. 2007 Human Relations Contributors Theory X and Theory Y Retrieved on 14th September 2007 from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.accel-team.com/human_relations/hrels_03_mcgregor.html

Sunday, October 13, 2019

Accounting Theory And History Accounting Essay

Accounting Theory And History Accounting Essay Accounting has evolved since it was first developed and has continued to evolve. The aim of this essay is to explore and discuss why accounting, both financial and management has changed over the last millennium. In order to achieve this aim an in-depth approach will be taken into the origins of accounting, its purpose and need. This will mean examining history papers which are evidence-based but are intertwined with value judgement. Many alternative theoretical and practical explanations are offered in literature for the development of accounting over time. These course literatures will be evaluated and there theories will subsequently be accepted or rejected. In order to explore the question and because the definitions provided by accounting bodies are themselves are subject to change, it is crucial to first define accounting and its purpose. The purpose of accounting is to provide information based on relevant data that aids users in making economic decisions. Financial accounting is designed mainly to produce financial reports which provide information regarding the firms performance to external users such as Tax authorities, Investors, Customers and Creditors. Financial Accounting is highly regulated in order to ensure they have certain characteristics. These characteristics enhance the usefulness of the financial reports to users. These characteristics are relevance, comparability, timeliness, fairness and objectivity. Management accounting is used to prepare accounts and reports that provide accurate and up to date information that allows management to make decisions. Accounting developed as people needed a method of recording their assets and property. If property was recorded and accounted for, it would be easy to prove legal ownership. Accountancy has been around for thousands of years. Professor L. Plunkett of the College of Charleston calls accounting the oldest profession In this millennium there have been countless changes and developments in accounting. From more primitive methods of simple accounting for property and assets, in order to record for evidence of legal ownership to a complex regulated form. Management Accounting British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management a paper by Richard K. Fleischman and Lee D. Parker examines the use and developments of cost accounting in 1760 to 1850. The four main areas looked at in cost management will be: cost control techniques, accounting for overhead, costing for routine and special decision making, and standard costing. These firms used cost data to control raw material input materials. The iron firms broke down costs using raw material controls, whilst taking into account the differential costs of mining and smelting. Textile firms were concerned about the profitable raw mixtures and the cost of raw materials input. Marshall textile firm employ the practise of using performance cards, which is an effective method and is still used by firms today. Performance cards are used daily to monitor and control expenses.. These management accounting practises benefited the business greatly. It allowed marshal to be cost effective and efficient by minimising costs. Gregs was another textile firm which kept wage and expense books to calculate control costs. This helps to identify trends, weaknesses and areas for improvement. For example they experienced losses in 1829 and where able to identify and attribute these to heightened production costs and outdated machinery. The textile and iron firms were in a highly competitive market, and so dependent on a market-driven pricing structure. This gradually changed as with firms using product costing to aid in determining the optimum level of output. Boulton Watt and Wedgewood were able to calculate overheads such as factory costs, fixed costs and selling expense. This enabled them to factor these costs into their selling prices. Industrial Revolution entrepreneurs employed cost analysis to support vertical integration and product line decisions (Fleischman 1990, P367) Decisions such as capital equipment purchases and mineral field leases where taken after careful consideration of costing of alternatives. This enabled them to justify and make potentially better decisions as the quality of information on which to base the decision on was better. The use of standard costing was associated with an awareness of the cost saving available from appropriate inventory control procedures. (Richard K. Fleischman et la 1990) Standard costing saved the time of actually having to accumulate actual inventory costs. This is beneficial for firms as they can create standard costs, which allow the business to: identify and eliminate obsolete items, budget and compare with actual costs, estimate a price more easily than calculating a price based on actual cost, create forecasts for production. An Archivist responds to the New Accounting History: The Case of the U.S. Mens Clothing Industry is a paper by Thomas Tyson that uses factual evidence on the history of accounting to examine the changes. It focuses mainly on the mens clothing industry. Miller and OLeary (1987) implied that the principle of standard costs made it possible to attach to every individual within the firm norms and standards of behaviourà ¢Ã¢â€š ¬Ã‚ ¦ Standard costing and budgeting made possible a pinpointing of responsibility for preventable inefficiencies at the level of the very individual from whom they derived this is true to an extent and can be seen in the British Railways Industrys costing system. BRM failed to budget or use standard costing till they were forced to do so as a result of declining profits. This fail mean preventable inefficiencies were not prevented. Hopper and Armstrong state the reason for these changes to management accounting being due to the direct result of firms struggling. Accounting controls were not a consequence of economic or technological imperatives, but rather were rooted in struggles as firms attempted to control labour processes in various epochs of capitalistic development. (HA 1991, P. 405) Along with changes in accounting, there came changes in innovations in management. Scientific management sought to establish itself a right to interfere in peoples lives. This right was eventually to be taken over by an army of techniques of social and economic life of the enterpriseà ¢Ã¢â€š ¬Ã‚ ¦ the project of scientific management helped to render apparent and remediable the waste lying deep within the every move of the worker. (Tyson. T, an archivists response to new accounting history) it is generally considered that Tysons paper is flawed. Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, The Workshops of the Empire, C1900-1960 is a paper by A.I.M. Fleming, S. Mckinstry and K. Wallace. The paper examines the nature and developments of costing systems employed in the shipbuilding, engineering and metals industries of the West of Scotland between the years c1900-1960. These developments can be seen as a progression from the cost management practises employed in textile and iron works examined in the previous paper, adapted to different industries. There were developments necessitated by the fact that most work was contract-based or job based and so required a different method of cost accounting. Standard costing and budgetary control were rejected as a result of scepticism over the relevance of Taylorism and scientific management to the areas industries. As many of the jobs and contracts were unique, this may not have been a bad thing. The ship building industry split the ships costs into three main components, Hull, Boilers and Engine. Each had a separate cost-book which recorded direct wages and materials. This system allowed a comparison between the estimated direct costs and actual direct costs. A detailed wage analysis book was kept, separating wage cost for the three main components (hull, engine and boiler). The wage bill for each component was also split into separate categories e.g. direct workers, class of workman, piece work-based etc. This allowed them to maximise efficiency in terms of labour costs as staff and materials were already supervised. This also reduced the risk of theft. There therefore existed a system that enabled the tracking of costs versus estimate at prime cost level on a progressive basis as contracts proceeded. (K.Wallace Parker 2000, P363) The British Railway Industry tended to sell in fixed price contracts. The Cost and Weight Book recorded the cost associated with each of the major component of the locomotive e.g. Boiler, firebox etc. This book had a strict template each major component was printed on the left and separate costs where printed at the top. This format allowed comparison between different contract cost and understandability. It also allowed for good estimation for future contract costs. This format has changed little in modern management accounting. A failure of the company was to not fully utilise this valuable information as they did not use budgeting, standard costing or marginal costing. Costs were not analysed by department or works. (K.wallace and Parker 2000) Not until the firm began to decline in 1960 did they introduce a form of simple budgeting. This failure to budget was a weakness that was eventually addressed but cost the firm potential cost saving efficiencies. The Industrial Revolution versus the Managerial Revolution: Distinguishing Difference in Accounting Practices a paper by Keith Hoskin and Richard Macve discusses the role of accounting as a producer of Modern Managerialism. The accounting practises of writing, examining and grading came to structure human activity for those who learned to learn under them, it is understandable how accounting could discover a new role in the business context. (Hoskin Macve, 1993, p 9) This statement indicates an evolving role of accounting in business and influencing the structuring of human activity. This theory was seen being employed at Springfield Armoury. The armoury generated a large quantities of accounting information costs were tracked, records of production were kept , full-cost estimates made for pricing decisions, including the application of charges for interest and depreciation. (Hoskin Macve, 1993, p 9) This was done in order to form a complete system of accountability. This was an im portant step along with the introduction of charges for interest and depreciation. This paper relates to economic rational theory which can be used to explain the developments in management accounting. People make choices based on their rational outlook, available information and past experiences. (Investopedia online, http://www.investopedia.com/terms/r/rationaltheoryofexpectations.asp#axzz1g2suXeki) As the result of highly competitive markets and rising labour costs reduced profits, firms developed cost management techniques, such as: cost control to control and break down the cost of individual materials used, accounting for overheads which allows firms to factor costs such as fixed and factory costs into the selling price and standard costing which allows budgeting and comparison with actual costs. An example of economic rational theory is the British Locomotive Company who learned from past experiences of losing cost saving for not using budgeting, standard costing or marginal costing and as a result they introduce a form of simple budgeting. Economic rational also drove the changes in monastic houses. Changes were introduced after rational outlook, weaknesses and past failings were identified were taken into account. Albion Motors and Monastic houses and Estates have also made changes based on their economic rational. These changes represent the evolution of management accounting over the last millennium. In the paper The Industrial Revolution versus the Managerial Revolution we see significant changes to management accounting because of a need to control labour and maximise labour efficiency. This is because of the abolition of slavery which means that employees must be paid. This means employees must maximise labour effectiveness and efficiency. This led to the managerial revolution. Springfield armoury used labour control to increase productivity and reduce costs. We see a development in cost management practises in the in British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management paper. Fleischman states the lengthy period of decline of market prices that affected the iron industry firms from 1808 to 1830. The struggle to cope with falling market prices caused firms in the industry to undertake careful investigations of their iron-making costs (K.wallace and Parker 2000, P368) The decline motivated these developments in cost management. They were brought about by a need to adapt to other changes in the market and economy at the time. The practises in use at the time were inadequate and out-dated. The developments allowed them to better identify weaknesses, which had the effect of increasing production, efficiency, decreasing waste and helping set a better selling price. In Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, the Workshops of the Empire, C1900-1960 we see further development of cost management system. The reason for these specific developments was that shipbuilding and railway jobs where contract based and so it would not be ideal to use standard costing. It was necessary to use another method of cost accounting. Financial Accounting The first paper that will be discussed is The development of financial management and control in monastic houses and estates in England c.1200-1540 by Alisdair Dobie. The changes focus mainly on the internal function of a monastery. These changes are necessitated by changing influences and pressures, economic and religious which arose from 1200 onwards. (Dobie, 2008 P.2) Monastic houses where not all the same, there were different orders. Each was governed by different sets of rules. New orders were formed when there were perceived weaknesses in established orders. These new orders introduced additional sets of rules. Each Benedictine house was to a large extent autonomous and responsible for its own affairs.(Dobie 2008, P3). This statement indicates a degree of accountability within the houses. As a result of failings due to Benedictine self-regulation, new orders emerged which lead to each house forming a subsidiary part of the whole order. This meant that each separate house was subject to inspection, regulation and control from the order as a whole. These inspections were a form of audit from the order on the house. Changes in management might vary from order to order and house to house, depending upon individual situations, relevance and needs. (Dobie, 2008 P2) Changes were introduced after weaknesses were identified, in order to continued impro vement and bring together all houses from the same orders to using the same set of rules. Financial management and control changes can be broken down into three categories: the safeguarding of the assets of the house; the exploitation of its resources; and, the efforts to ensure that all resources were used effectively and efficiently. Safeguarding the assets of the house meant physically securing and maintaining them against for example encroachment, diminution or alienation. (Dobie, 2008 P4) Exploitation of resources meant making full use of land and estate. This was a response to failing grain prices and rising labour costs. Efficiency and effectiveness referred to the efficiency and effective use of resources by the house. Other major developments during this time were the standardisation of accounts which allowed comparability and relevance, accounting was also taught at university from the fourteenth century onwards. A significant development in the early millennium is seen in renaissance Italy. There was a rise in trade and banking. A form of double-entry book keeping was already being used by banks to keep track of debtors and creditors. Luca Pacioli, the Perfect Accountant is a paper by Dr F G Volmer, University of Limburg, which discusses the life and works of Luca Pacioli. Paciolis work has had a great influence on accountancy. His publication Summa De Arithmetica was widely recognised as a giant leap forward for double-entry book keeping. Paciolis Summa was a conceptual framework of best accounting and business practices. Summa was written in Tuscan and Venetian dialects. Pacioli used these instead of Latin to allow the educated and non-educated to benefit equally from his work. Paciolis conceptual framework is very similar to the FASBs 1976 conceptual framework. the principles of systematicalness, consistency and reliability then emerge. Every item must be systematically and carefully recorded in the inventory with all countermarks, full names and in as much detail an as possibleà ¢Ã¢â€š ¬Ã‚ ¦ (Volmer P7) 200 years before Pacioli Italians traders began using Arabic numerals in order to keep track of profits instead of roman numerals. This was an important change. Arabic numerals were easier to understand and easier to use in an accounting format. This change is a step in the direction of modern day management accounting where English numbers which are similar to Arabic numerals are used for bookkeeping. Rouse and Rouse sum up Paciolis innovations under different headings: The use of alphabetical order as a means of arranging words and ideas This development of a new visually orientated layout created an easy to use and understand template for double entry. Paciolis fully-developed double-entry system, with bi-lateral layout and systematic cross-referencing of debit and credit, was a particular form of the new general textuality. This bi-lateral layout of the double-entry system is still in use to this day. It allows cross-referencing of credits and debits which is particularly useful for to banks. This partially answers the main question as to why management accounting has changed over the last millennium. Paciolis influential work resulted in necessary positive changes in accountancy. He introduced three books of record: the ledger, the memorandum and the journal. These required debit and credit transactions to be balance. Books that did not balance usually indicated an error. Dowlais Iron Company: Accounting Policies and Procedures for Profit Measurement and Reporting Purposes by J. R. Edwards and C. Baber is a paper that shows development in both financial and management accounting. DIC implemented a robust system of management accounting. Book-keepers were employed by DIC to maintain the books of accounting on a strict double entry basis (a double-entry system developed by Luca Pacioli). This was a family business, but the business was treated as a separate legal entity. This is common in modern businesses as it allows limited liability for the owners. This can also be seen when personal non-business transactions undertaken by owners were properly accounted for through the relevant partners current account. DIC adhered to three out of the four main fundamental concepts of accounting when preparing financial statement. These were prudence, going concern and consistency. Less emphasis was placed on the use of the accruals concept, especially in its application to the treatment of capital expenditure (Edwards and Baber 1979 P142) This is not unusual for businesses in the 1800s and was mainly due to a perceived conflict between the accruals and prudence concepts, with the prudence concept being considered more beneficial. This contrasts with a more balanced use of both concepts currently used today. The use of these concepts shows a development of financial accounting within the organisation. DICs system of capital accounting is said to have helped the firm successfully grow to an immense size. This was funded through internal finance. The reliance on internal finance led to problems during the 1850s. A succession of trading losses drained the reserve funds. This led to DIC reorganising the Works and turn to external finance. Profit returned to acceptable levels in the mid-1860s We see in the private ledgers that there were summary balance sheets till 1861 this suggested that there was information that the management was attempting to hide. From 1861 onwards the company accountant adopted the policy of adding the relevant narrative explaining each total. This policy is still in use today and shows further development in financial accounting at the time. Companies summarise and disclose significant and relevant information relating to the figures in accounts in the notes. This would have been done to enhance the understandibility, allowing for totals to be broken up and examined. The financial reporting practises of British municipal corporations 1835-1933: a study in accounting innovation by Hugh M Coombs and John Richard Edwards is a paper in which we see the government fulfilling the role of a regulatory body. Developments were mainly in response to growing central government concern with corruption, mismanagement and lack of accountability. (Combes Edwards, 1995 P2) This in short led to the introduction of the Municipal Corporations Act 1835. This act attempted to ensure proper regulation of municipal corporations. The borough treasures was obliged to: make true accounts of all transactions, make books available for inspection by the councillors, to prepare an account for the council as and when required, to submit accounts to auditors elected by the ratepayers, to sign and cause to be printed a full abstract of his accounts, and to make the accounts available for inspection by ratepayers. (H. M. Combes et la, 1995) This shows a tightening up of regulati on and an increase in accountability. It is a significant development in financial accounting. During this time we also see a move away from cash accounting to accruals. The accruals concept had previously been viewed with scepticism as seen in Dowlais Iron Company as it conflicted with the prudence concept. Cash-based accounting was at times restrictive and its disadvantages far out way its advantages. Accruals based accounting on the other hand: protects against negligence and irregularity by recording every step of a transaction, enables the statement of an entitys profit and loss and financial position; it records values; and it provides a stable and homogenous basis for statistics. (Combes Edwards, 1995 P2) The second development during this time was the use of the double accounting system of financial reporting. This system is able to combine the attributes of charge/discharge accounting with commercial accounting. (Combes Edwards, 1995 P3) It is a combination of stewardship orientation and profit calculation orientation. The advantage of this system is that it would prevent anyone from being misled into assuming a connection between expenditure appearing debited in the capital account and the actual value of works associated with that expenditure In the paper Engineering culture and accounting development at Albion Motors 1900- c.1970 by Sam McKinstry we see the relationship between Albion Motors accounting systems and its engineering-orientated culture. This paper shows changes in both financial and management accounting. Albion motors used a well-developed double entry system, a system no doubt derived from the work of Pacioli. Depreciation was also charged on machinery, by assessing there useful life. Depreciation ranged from between 10% and 33.3%. Albion motors also used one of the first firms to use full accruals accounting, which is a clear change as firms had previously preferred to us prudence. Full accounts were only produced every financial year, as was a full stocktaking. A plant register was kept and maintained by the engineering department. This allowed for accountability and reduced the chances of fraud in the depots. Albion motors employed a highly skilled but unqualified a company secretary and cashier, although this was not uncommon at the time when they became a public company they employed a chartered accountant. This is a significant development as the qualified accountants involvement reinforces the reputability of the companys financial accounts. It is now essential for the public company accounts to be produced by someone who is qualified to do so, as not to do so would lead investors to question their accuracy. The non-qualified employee responsible for all accounting from 1914 until 1950 was succeeded by a chartered accountant. This emphasizes the reputation and influence of the profession of accountancy. It is around 1950s that there is seen the emergence of the financial accountant. The need of the users of financial information is changing, the emergence of this new official role show that clearly. Investors confidence in financial reports is dependent on financial information having characteristics which are discussed in IAS 1. Financial information must be relevant, up to date, reliable and free from bias. The financial accountant is qualified to produce financial information that abides by these criteria. Christie Malrys own double entry by B.S. Johnson: An interpretation as foucauldian disclosures a paper by Sam McKinstry that examines the work of the novelist B.S. Johnson. This paper discusses the idea that accounting can be used to convey certain information to certain people. In this case the issue that the Double-entry system only favours specific interests in society and disadvantages others. (McKinstry 2006 P990) This directly disagrees with public interest theory which states that regulation is initially put in place to benefit society as a whole. (C. Deegan J Unerman 2006, P 65) This paper also takes into account and makes reference to the work of Luca Pacioli in double entry bookkeeping. Malry adapts the double entry system, converting situations in his life into monetary values and inputting these values as either debits or credits. This adaptation was particularly important in the context of British politics and Industrial relations at the time. these and other developmen ts recharged and remorilised capitalism and retooled social democratise ideology and its politics. (McIlorys and Campbells 1999, P 93). Collectively these developments in financial accounting over the last millennium have resulted in financial accounting as we know it today. These changes where brought about by a change in the needs of users of financial information and the identifying of weaknesses. We see many changes in the financial management of monastic houses and estates at the start of the millennium. The early Period of rapid growth in terms of new foundations was over, and the later Middle-ages witnessed the response of organisations in their age of maturity endeavouring to maintain their purpose and position.(Dobie, 2008, P 3) Monasteries changed in order to adapt and survive the economic and religions pressures. These changed allowed them to maintain their positions survive the times. We see the introduction of an audit function and the changing of regulation to deal with the identification of weakness. Other factors such as the Black Death epidemic which impacted on the economy as well as the population influenced developments at the time. Luca Pacioli developed the double-entry system used at the time by traders after identifying room for improvement this system is similar to the one used today. He also developed a conceptual framework of accounting best practises. Its influence can clearly be seen in todays IASB and FASB conceptual frameworks. In Dowlais Iron Company we see the implementing of a sophisticated financial reporting and management accounting system which complimented the financial accounting system. These systems allowed them to the size and success that they did. it is unlikely that any firm would have grown to the size and achieved the significance of DIC in the absence of a satisfactory system for recording both inflows and outflows of cash and other asset and movement of resources within the firm (Edwards and Baber 1979 P139) The Financial reporting practises of British municipal corporations in 1835-1933 show developments in the regulation, disclosure and controls in order to deal with corruption, mismanagement and lack of accountability in municipal corporations. Political factors triggered by the two major wars impacted on both financial and management accounting. This can be seen in Engineering culture and accounting development at Albion motors a paper by Sam Mckinstry. World War 2 led to the introduction of a War pension scheme, which is accounted for using IAS 19. We also see in 1950 the development of the role of the financial accountant. The role of the financial accountant is created mainly to provide credibility and reassurance to financial accounts. The financial accounting is qualified to produce accounts in accordance with regulations, to give a true and fair view of the firms finances in order to maintain investor confidence. This is a contribution factor in accounting being the reputable profession it is today. This is open to debate as it can be argued that this only gives the illusion of reputability. As seen in the collapse of Enron the financial reports approved by the financial accountants didnt give a true and fair view of the organisation. Possible theories into reasons for these changes are given in the demand for and supply of Accounting Theories: The Market for Excuses a paper by Ross L. Watts and Jerold L. Zimmerman. The paper discusses the question of why accounting theories are predominantly normative and why no general theory is generally accepted. It is generally concluded that accounting theory has had little substantive, direct impact on accounting practise or policy formation despite half a century of research (R. L. Watts 1979, P 1) the theory of political process is one theorises the idea that individuals with power in government will attempt to gain wealth through the influence and prescribe accounting procedures that are in their own best interests. There is also the idea that as individuals have different interests there will be a number of different accounting theories on a single issue. This prevents general agreement on accounting history.(R. L. Watts 1979, P 273) This theory can be proven by looking at the recent scandal involving MPs expenses. MPs influenced the regulations on expenses in their own favour, in an attempt to gain wealth. There was also the issue that these individual expense claims were not made public but were leaked. This shows that disclosure requirements were inadequate, as a result of the identification of this weakness regulations have been tightened up. Another example of this is Ex-Prime Minister Tony Blair having tax-payers pay for his security when he travels the worlds for his own financial gains. Blairs constitutional reform of the Human Rights Act 1998 when he was in power gives him this right. The demand for public interest-orientated accounting theories depends on the extent of the governments role in the economy. (R. L. Watts 1979, P 275) a clear example of this is the adjusting of interest rates in order to help economic growth. Another example of this is the financial reporting practises of British municipal corporations 1835-1933, where there was corruption, mismanagement and lack of accountability. The government gave the illusion of acting in the public interest but from further analysis it can be seen that this legislation was a response to public protest. We can see that there was a degree of self-interest involved. The motivation for all the developments of in financial accounting can be examined using Self-inte