Design Issues in the System (Security) Essay Example | Topics and Well Written Essays - 1250 words

Design Issues in the System (Security) - Essay Example The usability and accessibility guidelines have to be followed to develop easy to use software system. It is vital to balance the usability and security among the various design objectives. As per the given case study, the new system implemented in the restaurant has several issues related to the system security and user interface design. It is pertinent to highlight and review these issues include but are not limited to the locking up of the system after receiving four incorrect either username or password, the system screen automatically gets locked after three minutes of remaining idle, the locked screen can only be opened by the particular / logged in cashier and if the cashier is not available the system is required rebooting to log in any other cashier. These highlighted issues are due to the bad designing of the software application that can be removed or resolved by redesigning the software application. The implemented software application has software design issues include: the system has a design flaw of locking up the system either by inserting incorrect password or leaving the system idle for some time; the system rebooting is a major software design flaw which wastes time as well as irritates the users. (Payne and Edwards, 2008). Design Issues Solution The design issues in the deployed software application can be determined by an analysis the design issues and planning the new software design or redesigning the existing software application. There are few guidelines need to be considered while redesigning the currently deployed software application to remove the above highlighted design issues. These guidelines include but are not limited to the locked system should have the capability to be logged in by just changing the username and password by any cashier, as currently the logged in cashier can only unlock the system. In this way, the manager would not be bothered every time the system is locked. Moreover, this design would remove the requiremen t of rebooting the system, as the system can be unlocked by any cashier after entering his / her correct login name and password. The software application’s security breach can be avoided by following another guideline for securing the software application by implementing security certificates for all the users (cashier / manager / administrator). Software Design Plan The tasks for redesigning the software implemented in the restaurant may include: the analysis of the existing software (highlighting key issues), redesigning of software application keeping in view the highlighted issues, building up a prototype, performing user testing, feedback from the user, prototype refinement and these tasks lead to the final product. The above mentioned tasks need to be performed by the team keeping in view that the existing software has to be modified to correct the design issues, the software should adopt new hardware, the interface of the software has to be upgraded, and overall impro ving the performance of the software application. The information observed / identified through the analysis of the existing software application should be properly utilized in the implement new software application or modifying the existing software application in such a way with increased security and highly usable software applied. The software testing and validation procedures need to be developed for testing of the software application with objectives to remove the existing design issues. Documentation is one of the key factors in the success of any software application development; therefore, it should be performed properly and document version should be maintained. After

European-English language Essay Example for Free

European-English language Essay As Ammon Ulrich puts it, the English language is the most hospitable languages in the world because of its character for being open to other languages (2002). The English language accepts words and expressions from other languages. It even borrows the native words and expressions of some countries. Such hospitability of the English language can be proved by appealing to the etymologies found in some English terms (Algeo Pyles 2004). Yet, he argued that such hospitability does not entail humbleness. In fact, he argued that the English language has started to dominate the world by making the world accustomed to use and speak the English language (Ammon 2002). The sixteenth, seventeenth and the eighteenth century signaled the rise of the English language in Europe (Anderman Rogers 2005). These periods marked the impeccable influence of the English language in the European civilizations. Because of trades and shipping businesses, it was said that Europe had increasingly exposed themselves on the English language (Phillipson 2003). The nineteenth century made almost all of the European languages to have distinct affinity with the English language likewise the European languages include vocabularies and terms that were derived from the English language (Anderman Rogers 2005). In the twentieth century, England took a very significant role in expanding the influence of the English language in the whole European region. Because of cultural relations, economic transactions, and global communications, English had truly penetrated Europe. There was this mixed European and English language – combination of structures, terms, expressions and styles of the two languages (Anderman Rogers 2005). Nonetheless, in this period, English does not have any special place in European countries. It is not even regarded as an official language by other European countries (Phillipson 2003). Though there are some countries which used English as their native language. There are countries in Europe which are opposed with the idea of translating files and documents from their native language into English (Ammon 2002). Bilingualism is allowed in the European region (Phillipson 2003). However; European countries do not think that making the English language as their official language would make significant change for them. As a result, they refuse to consider translations of newspapers, official documents and declarations into the English language. There are separate editions and issues of magazines that are printed and published in English (Ammon 2002). According to the European Union, though the English language has truly proven its importance in international business and communication, it does not necessarily mean that they would ardently adopt it (Anderman Rogers 2005). What happened is that, European countries, together with their cultures, reconstructed the English language with their own native language. For example, the combination of French and English is called Franglais. The combination of German and English is Denglish, Spanish and English is Spanglish, Dutch and English is Nederengels (Anderman Rogers 2005). Besides this reconstruction or the mixing of European languages and the English language, the European Union announces that although the English language is key factor in business communication, local cultures and communication should be first considered. Consequently, English is only regarded as an ordinary language used and spoken by the people in Europe (Stavans 2002). Crawford’s â€Å"Heritage Languages in America: Tapping a ‘Hidden’ Resource† English Language is known as the official language of America (Crawford 1999). All the states of America use and speak of it. There is no such thing as native language except for the fact that America has been inhibited by many other people with different nationalities and cultures (Cheshire 2007). It is tagged as the melting pot of the world. For this reason, it is undeniable that every attempt to come near it would mean exposing oneself from the very influential power of the American culture including the use of the English language (Crawford 1999). According to James Crawford, it is inevitable that the world would bend over the English language (1999). Evidently, one cannot survive in the international scene without knowing how to speak and understand English. As repeatedly mentioned in this paper, international communication requires the English language (Crystal 2003). He stressed in his arguments his contention to those countries which try to establish an anti-bilingual campaign (Crawford 1999). It is to be noted that there are really bills and laws that are currently against the use of English as a second language. He saw no logical reason for pushing such campaign. American people honor and recognize the role of the English language. They see how it significantly affects their lives and the world. No matter how the English language is differently used and spoken by different countries in the world, no doubt that it pushes the world to take big leaps with regards to technological, scientific, political and mostly economic advancements. English language-policy system in America is geared towards the unification of native tribes and groups with the whole of America (Johnson, 2000). It does not really undermine or debilitate native languages. It serves as the key weapon in improving the lives of the people, and making them realize that the world is really moving towards modernization and globalization. There is no way that the English language would not affect the international relations of the world (Cheshire 2007). However, according to James Crawford, it does not imply that other languages would be thrown out of the picture. He insisted that native languages should be tied up with the native languages so as to preserve the culture and heritage of particular regions and groups in America while making efforts to advance the quality of life they have (Crawford 1999). Conclusion The English Language cannot really own by one nation. In fact it is not exclusively owned by any one. It is a freelancer language which tends to be accessible to all that needs a common medium for particular and specific purpose. The research studies presented in this paper proves that the English language has really penetrated the international scene – leaving either good or bad effects. More so, its evolution took place in the midst of criticisms and oppositions against it. China, Japan, Europe and America admitted that the English language significantly takes part in every transformation of the world. It is a very dynamic language which allows the assimilation and inclusion of almost every other languages and culture. Bilingualism may be seen as problem or threat for others. Nonetheless, bilingualism opens the door for better communication. References: Algeo, J. , Pyles, T 2004, The Origins and Development of the English Language (5th ed. ), Heinle. Ammon, U 2002, English As An Academic Language In Europe: A Survey Of Its Use In Teachin,. Peter Lang Publishing. Anderman, G. M. , Rogers, M 2005, In And Out Of English: For Better, For Worse? (Translating Europe, Multilingual Matters Limited. Brownell, J. A1967, Japans second language;: A critical study of the English language program in the Japanese secondary schools in the 1960s, National Council of Teachers of English. Burchfield, R 2003, The English Language,. Oxford University Press. Burnley, D 2000, The History of the English Language: A Source Book (2nd ed. ), Longman. Cheshire, J 2007, English around the World: Sociolinguistic Perspectives, Cambridge University Press. Cheshire, Jenny 1991, Introduction: sociolinguistics and English around the world, In Cheshire: 1-12. Crane, M 2004, English as a Second Language, Grand Central Publishing . Crawford, J 1999, Heritage Languages in America Retrieved July 2007, 2007 from http://ourworld. compuserve. com/homepages/JWCRAWFORD/HL. htm Crystal, D 2003, English as a Global Language (2nd ed. ), Cambridge University Press. Fennell, B. A 2001, A History of English: A Sociolinguistic Approac,. Blackwell Publishing Limited. Gorlach, M. 1991, Studies in Varieties of English around the World, 1984-1988, Amsterdam/Philadephia: John Benjamins Publishing Company. Graddol, D 1996. The History of the English Language (First ed. ), Routledge. Hamers, Josiane F. Blanc, Michel H. A 1989, Bilinguality and Bilingualism, Cambridge: CUP. Johnson, F. L 2000, Speaking Culturally: Language Diversity in the United States, Sage Publications, Inc . Kachru, B. B 1992, The Other Tongue: ENGLISH ACROSS CULTURES (2nd ed. ), University of Illinois Press. Kahcru, Braj B 1986, â€Å"The power and politics of English†. In World Englishes, Vol. 5, No. 2/3: 121-140. Liu, J 2007, English Language Teaching in China: New Approaches, Perspectives and Standard, Continuum International Publishing Group. Marciamo 2005, Japan more accommodating to English speakers than to speakers of other languages, Retrieved July 28, 2007 from Japan Reference: http://www. jref. com/language/english_friendly_japan. shtml McMillan, R. R 1999, English as the Second Official Language in Japan? Retrieved July 28, 2007, from Garden City Life: http://www.antonnews. com/gardencitylife/1999/12/17/opinion/ Pennycook, Alastair 1994, The Cultural Politics of English as an International Language, Harlow: Longman Group Ltd. Phillipson, R 2003, English-Only Europe? : Challenging Language Policy (First ed. ), Routledge. Porcaro, J. W 2002, â€Å"Translating literature and learning culture. (teaching English as a foreign language in Japan†, Academic Exchange Quarterly , 6 (4), p. 113. Ross, H. A 1993 China Learns English: Language Teaching and Social Change in the People`s Republic, Yale University Press. Saito, T. , Nakamura, J. , Yamazaki, S 2002, English Corpus Linguistics in Japan, Rodopi. Shaobin, J 2002, English as a Global Language in Chin,. Retrieved July 27, 2007, from ELT Newsletter: http://www. eltnewsletter. com/back/May2002/art992002. htm Stanlaw, J 2005, Japanese English: Language And The Culture Contact (Bilingual ed. ), Hong Kong University Press. Stavans, I 2002, On Borrowed Words: A Memoir of Language, Penguin Non-classics. Weixing, G 2003, The Origin of English Language Teaching in Chinas School, Monash Asia Institute.

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

A Good Man is Hard to Find :: essays papers

A Good Man is Hard to Find In â€Å"A Good Man is Hard to Find† Flannery O’Conner tells the story of a family in route to their Florida vacation and the trouble the grandmother gets them in. The grandmother does not want to go to Florida on vacation and tries many methods of changing her son, Bailey’s mind. Although she tries many methods, none of them have the effect on him she desires. Bailey is as stubborn as his mother, completely shutting the door on every proposition his mother makes. When she finally makes some progress in delaying their travels things go horribly. Bailey and his family discover the hard way just how ironic life can be. The grandmother uses many excuses for the family to go to Tennessee instead of Florida on vacation. The first of her many excuses is â€Å"The Misfit†, a serial killer that has escaped from prison and is headed toward Florida, claiming that she would never take her children anywhere near a man like that. This didn’t have the desired effect on Bailey so she explains to him and his wife how the children need more variety and they should take the children to see different parts of the world, East Tennessee for example. Once again her plea to Bailey and his wife had no effect. Even after they had left home she continued to try and divert them from their coarse. Finally succeeding when she convinced the children they would like to visit an old plantation home she had visited during her own childhood. There were many clues as to what was unfolding during the story, although one would have trouble noticing them upon initial reading. The first of the clues was, of coarse, the mentioning of â€Å"The Misfit’s† escaping from prison. As the family was eating at a small restaurant the second clue was given. The owner was discusing with grandmother the criminal nature the society has compared to the old day an example was three men had stolen gas from him only a few days earlier. The next clue came after grandmother and the children persuaded Bailey to turn off the main road in search of the old plantation home. The road had not been driven on in months, suggesting the perfect, deserted, hiding places for escaped prisoners. While traveling down the dirt road grandmother remembered that the house was actually in Tennessee, not Georgia.

Morally chaotic world In King Lear

Shakespeare presents a variety of ways in which moral chaos is brought about, including the disruption of the natural order and the characters possession of typically corrupted morals, even going as far as questioning the morals of his own society. However, having different principles in a modern audience, we tend to have different interpretations of ‘moral chaos’ to that of a contemporary audience. In king Lear, Shakespeare arguably does create a ‘morally chaotic world’, particularly trough the notion of the ‘natural order’ being disrupted. The betrayal of the children against their fathers illustrates a significant disruption of nature, as it was considered natural and necessary for children to have unfaltering obedience for their parents, particularly their fathers. When Cordelia publicly refuses to obey her father’s wishes, she goes against the true qualities of a 17th century daughter in the natural order and it is arguably this initial rebellion that causes the suffering and tragedy throughout the rest of the play. According to feminist critics, Cordelia’s refusal to flatter Lear can be interpreted as an opposition to Lear’s authority and thus a direct challenge to the natural patriarchal order of the seventeenth century, the short emphatic sentence ‘Nothing’ stressing this assertiveness. We also see this betrayal of the father in the character of Edmund. By claiming ‘’I find it not fit for your o’er looking’’, not only does Edmund feign innocence, but he also portrays himself with overt concern for his father, reinforcing his false virtue. Edmund’s initial silence makes his soliloquy in the next scene in which he exclaims ‘’Legitimate, Edgar. I must have your land’’ exciting and surprising to the audience. The audience is privy to the Edmund’s scheming which creates a sense of dramatic irony, however in most productions; the Machiavellian Edmund is played as a ‘suavely intelligent, rather dashing figure’, creating a paradox as he is clearly evil yet alluring to the audience at the same time. Illegitimates were problematic for the rigid early modern social structure and were viewed as ‘extras’ that society struggled to accommodate. Therefore to a contemporary audience, the poor treatment of Edmund would come as no surprise; however a modern audience would interpret such extreme views on illegitimacy as immoral. As modern critic Foakes comments, â€Å"Edmund is the most dangerous and treacherous of the characters. Yet, he begins from a cause that we cannot identify as unjust†, illustrating how to a modern audience, Shakespeare does create a morally chaotic world through the poor treatment of Edmund, as the seventeenth century societal norms are so foreign from that of ours. Lear’s abdication can also be viewed as morally chaotic, as it was strongly believed in Jacobean society that Kings were chosen by divine right. In Lear’s pledge to ‘’express our darker purpose’’ the use of the adjective ‘darker’ to describe his actions illustrates the unnatural nature of such a decision. In Jacobean society, a king was an agent of God, and so it was seen as God’s responsibility to decide when his reign should end. A king’s handing power down the throne was against the divine order, and it was believed that Satan, through various evil spirits, was responsible for all attacks on the divine order. In Macbeth, a similar play, when King Duncan is murdered, the natural order is breached and chaos ensues: the day becomes as dark as night, Duncan’s horses turn wild and eat each other and a civil war breaks out. From a New Historicist stance, critics such as Tennenhouse argue that Shakespeare illustrates what happens when there is a ‘catastrophic redistribution of power’, therefore promoting the oppressive structures of the patriarchal hierarchy. However, other critics suggest that the tragedies occur because of society’s already ‘faulty ideological structure’, particularly emphasised in the David Farr production through the skewed girders, broken windows, sizzling strip-lighting and the eventual collapse of the flimsy kingdom walls. Moreover, Shakespeare appears to be presenting a morally chaotic world through the way in which the characters can be seen as possessing seen corrupted morals, motivated purely by materialism as opposed to moralistic values. We see this in the elegant and superficial speeches of Gonerill and Regan who claim to love Lear ‘Dearer than eyesight’, the hyperbole in these statements highlighting their manipulative nature and greed for worldly goods. Their actions throughout the rest of the play prove the fabrication of these initial promises. Johnson comments that King Lear is a play in which the ‘Wicked prosper and virtuous miscarry’. I find this view accurate as the audience can witness how the Machiavellian characters such as Gonerill and Regan are rewarded for their materialism, and given total rights over the kingdom, whereas the virtuous characters such as Cordelia and Kent are punished for their honesty and moralistic values, consequently demonstrating a world of chaotic morals. Lear himself is presented as morally ambivalent, similar to Claudius in Hamlet, initially valuing riches and reputation, which were the very things that fuelled his disillusionment and moral blindness. The love test he uses to bribe his daughters with ‘the largest bounty’ can be seen as an obvious attempt to buy their love and consequently boost his self-image. His rash reaction to Cordelia’s refusal to perform, pledging to ‘disclaim all paternal care’ illustrates how his hubris stops him from being able to differentiate between his honest daughter and his deceitful daughters. It also demonstrates the way in which the antagonists exploit the hamartia of the protagonist, heightening the tragic nature of the play. However, towards the end of the play, Lear’s character undergoes anagnorisis and so he comes to possess more virtuous principles. In Act 3, for the first time he recognises the plight of the ‘Poor naked wretches’ that are forced to ‘bide the pelting of [the]pitiless storm’, the alliteration in ‘pitiless’ and ‘pelting’ demonstrating the extreme suffering endured by those in poverty. Through Shakespeare’s emotive lexis, Lear is presented as regretful, empathetic, and compassionate, which directly contrasts with his initial selfishness and fixation with worldly things, and it is this contrast that presents a sense of moral confusion. On the other hand, through employing moral characters that remain virtuous throughout the play, Shakespeare doesn’t present a completely morally chaotic world. Cordelia’s character is the personification of virtue and morality, creating a direct juxtaposition with the immoral, Machiavellian characters such as Gonerill and Regan. When required to bargain her love for rights over the kingdom, she comments â€Å"I cannot heave my heart into my mouth†, portraying her honest nature. The idiom â€Å"heart in your mouth†, which suggests nervousness or fear, demonstrates that Cordelia does not see any reason to fear losing the land, emphasising her lack of materialism and strong moral compass. Expanding on this, Lear later describes her tears as â€Å"The holy water from her heavenly eyes†, the alliteration of ‘holy’ and ‘heavenly’ stressing her virtue and linking her to the Gods. Foakes comments â€Å"The optimistic thrust of Edgar's moralizing hints at the possibility of a happy ending. ’’ The play concludes with the moralistic character Edgar reigning over England, and although good characters such as Cordelia die, (which wasn’t received well by Shakespeare’s original audience), evil is ultimately eradicated whilst good triumphs. By the end of the play, Evil can even be seen to be eradicated by evil itself. Gonerill poisons Regan, and mentions in an aside after Regan feels the effects â€Å"If not I’ll ne’er trust medicine†, the secretive nature of this aside presenting her murderous and calculating nature. Shortly after, she commits suicide, which would have been seen as a great act of sin by a Jacobean audience, but ultimately evil defeats itself, evoking a rebalancing of morals and a move back towards the natural order. The play clearly descends from the embodied values of medieval morality plays, which was a popular form of drama in the sixteenth and seventeenth centuries. These plays present a direct conflict between good and evil, and ultimately the evil and chaos must be destroyed, and a moral lesson is learned. Overall, there are many aspects of King Lear that evoke a seeming moral chaos, however by the end of the play, as in all morality plays, the chaos is removed and moral order is restored, resulting in catharsis for the audience.

Islam Worksheet Essay

When studying Islam, it is important to understand the essential elements of the faith, how they are practiced, and the distinctions among the three branches: Shiite Islam, Sunni Islam, and Sufism. Write a 1- to 2-paragraph response for each of the following directives and note where there are differences among the three branches of Islam. 1. Explain the meaning of the name, Islam. Islam is the monotheistic religion articulated by the Quran, a text considered by its adherents to be the verbatim word of God, and by the teachings and normative example (called the Sunnah and composed of Hadith) of Muhammad, [ considered by them to be the last prophet of God. An adherent of Islam is called a Muslim. 2. Explain the basic concepts of Islam. Is an unerringly monotheistic religion. It enjoins the existence of one God, his prophet Muhammad who is the Last Prophet in a long line of prophets sent throughout time and to every civilization, and the Quran as the Word of God revealed to Muhammad through the angel Jibrael. Muslims believe that God is one and incomparable and the purpose of life is to worship him and to adhere to his word, as laid down in the Quran, and in Sunnah , as closely as possible. They believe that Islam is the final, completed and universal version of a faith revealed too many prophets before; most notably Abraham, Moses and Jesus, but whose message has now been distorted. Describe the practices of Islam. They go to church in cathedral mosques (Jami’a), in which sermons are preached and congregational prayers are offered up for the reigning Sultan every Friday. Besides these there are about one hundred and eighty Muslim oratories or chapels (Mesjà ®d), to many of which schools are attached. Prayers are also frequently said at the grated windows of the little shrines or tomb-houses of celebrated welys, or saints, which are numerous in Damascus. Men of the higher classes rarely go to the mosques except on Fridays, as they can command proper places for ceremonial ablution and prayer in their own houses; but to a Muslim of the lower ranks, a large mosque which is open every day from sunrise to sunset or later, is like a second home. 3. Describe the goals of Islam. The 4. Describe the view of authority in Islam. philosophy, and the arts in the Muslim world. Write a 1- to 2-paragraph response for each of the following questions. Provide examples to illustrate your thinking. 1. What is the legal ideal in Islamic law? How does the Qur’an inform and guide Muslims in attaining this ideal? 2. What is the relationship between philosophy and theology within Islam? Is it acceptable for Muslims to hold separate philosophical and theological beliefs? 3. What artistic themes are regularly expressed in Islamic art and architecture? How are these themes explored? How has the Qur’an influenced the development of art in the Islamic world?

Free Essays on El Ganador

The first World War was a horrible experience for all sides involved. No one was immune to the effects of this global conflict and each country was affected in various ways. However, one area of relative comparison can be noted in the experiences of the French and German soldiers. In gaining a better understanding of the French experience, Wilfred Owen's Dulce et Decorum Est was particularly useful. Regarding the German soldier's experience, various selections from Erice Maria Remarque's All Quiet on the Western Front proved to be a valuable source of insight. A analysis of the above mentioned sources, one can note various similarities between the German and French armies during World War I in the areas of trench warfare, ill-fated troops, and military technology. Trench warfare was totally unbiased. The trench did not discriminate between cultures. This "new warfare" was unlike anything the world had seen before, millions of people died during a war that was supposed to be over in t ime for the holidays. Each side entrenched themselves in makeshift bunkers that attempted to provide protection from the incoming shells and brave soldiers. After receiving an order to overtake the enemies bunker, soldiers trounced their way through the land between the opposing armies that was referred to as "no man's land." The direness of the war was exemplified in a quotation taken from Remarque's All Quiet on the Western Front, "Attacks alternate with counter-attacks and slowly the dead pile up in the field of craters between the trenches. We are able to bring in most of the wounded that do not lie too far off. But many have long to wait and we listen to them dying." (382) After years of this trench warfare, corpses of both German and French soldiers began to pile up and soldiers and civilians began to realize the futility of trench warfare. However, it was many years before any major thrusts were made along the Western front. As soldiers past away, re... Free Essays on El Ganador Free Essays on El Ganador The first World War was a horrible experience for all sides involved. No one was immune to the effects of this global conflict and each country was affected in various ways. However, one area of relative comparison can be noted in the experiences of the French and German soldiers. In gaining a better understanding of the French experience, Wilfred Owen's Dulce et Decorum Est was particularly useful. Regarding the German soldier's experience, various selections from Erice Maria Remarque's All Quiet on the Western Front proved to be a valuable source of insight. A analysis of the above mentioned sources, one can note various similarities between the German and French armies during World War I in the areas of trench warfare, ill-fated troops, and military technology. Trench warfare was totally unbiased. The trench did not discriminate between cultures. This "new warfare" was unlike anything the world had seen before, millions of people died during a war that was supposed to be over in t ime for the holidays. Each side entrenched themselves in makeshift bunkers that attempted to provide protection from the incoming shells and brave soldiers. After receiving an order to overtake the enemies bunker, soldiers trounced their way through the land between the opposing armies that was referred to as "no man's land." The direness of the war was exemplified in a quotation taken from Remarque's All Quiet on the Western Front, "Attacks alternate with counter-attacks and slowly the dead pile up in the field of craters between the trenches. We are able to bring in most of the wounded that do not lie too far off. But many have long to wait and we listen to them dying." (382) After years of this trench warfare, corpses of both German and French soldiers began to pile up and soldiers and civilians began to realize the futility of trench warfare. However, it was many years before any major thrusts were made along the Western front. As soldiers past away, re...

Geographic Facts About New Delhi, India

Geographic Facts About New Delhi, India New Delhi is both the capital and center of government of India and is the center of the National Capital Territory of Delhi. New Delhi is located in northern India within the metropolis of Delhi and it is one of the nine districts of Delhi. It has a total area of 16.5 square miles (42.7 sq km) and it is considered one of the fastest growing cities in the world.The city of New Delhi is known for its vulnerability to climate change and global warming (its temperatures are predicted to rise by 2ËšC by 2030 due to its intense growth and industrialization) and a building collapse which killed at least 65 people on November 16, 2010. Top Ten Facts to Know About Indias Capital City New Delhi itself was not established until 1912 when the British moved Indias capital city from Calcutta (now called Kolkata) to Delhi in December 1911. At that time the British government in India decided it wanted to build a new city to serve as its capital which would be adjacent to Delhi and known as New Delhi. New Delhi was completed in 1931 and the old city became known as Old Delhi.In 1947 India gained independence from the British and New Delhi was given some limited independence. At that time it was administered by a Chief Commissioner who was appointed by the Indian government. In 1956, Delhi became a union territory and a Lieutenant Governor began the administration of the region. In 1991 the Constitution Act changed the Union Territory of Delhi to the National Capital Territory of Delhi.Today, New Delhi is located within the  metropolis of Delhi and it still serves as the capital city of India. It is at the center of the nine districts of the National Capital Territory of Delhi. Commonly, the metropolis of Delhi is known as New Delhi, although New Delhi only officially represents a district or city within Delhi. New Delhi itself is governed by a municipal government that is called the New Delhi Municipal Council, whereas other areas within Delhi are governed by the Municipal Corporation of Delhi.New Delhi today is one of the fastest growing cities in both India and the world. It is the government, commercial and financial center of India. Governmental employees represent a large portion of the citys workforce, while much of the rest of the citys population is employed in the expanding service sector. The main industries in New Delhi include information technology, telecommunications, and tourism.The city of New Delhi had a population of 295,000 in 2001 but metropolitan Delhi had a population of over 13 million. Most of the people living in New Delhi practice Hinduism (86.8%) but there are also large Muslim, Sikh, Jain and Christian communities in the city.New Delhi is located on the Indo-Gangetic Plain in northern India. Since it sits on this plain, most of the city is relatively flat. It is also located in the floodplains of several large rivers, but none of them actually flow through the city. In addition, New Delhi is prone to major earthquakes. The climate of New Delhi is considered humid subtropical and it is highly influenced by the seasonal monsoon. It has long, hot summers and cool, dry winters. The average January low temperature is 45 °F (7 °C) and the average May (the hottest month of the year) high temperature is 102 °F (39 °C). Precipitation is highest in July and August.When it was determined that New Delhi would be built in 1912, the British architect Edwin Lutyens came up with plans for much of the city. As a result, New Delhi is highly planned and it is built around two promenades the Rajpath and Janpath. The Rashtrapati Bhaven or the center of the Indian government is located in the center of New Delhi.New Delhi is also considered a cultural center of India. It has many historic buildings, festivals to go along with holidays like Republic Day and Independence Day as well as many religious festivals. To learn more about New Delhi and metropolitan Delhi, visit the citys  official government website.

A Study of How Teamwork Can Help Eliminate Homelessness in Canada

A Study of How Teamwork Can Help Eliminate Homelessness in Canada Abstract Canada is an internationally known country with the long reputation for high quality of life with the growing number of citizens competing for limited resources, hence; making homelessness a reality. The main populations making up the homeless people in Canada are women, youths, and children. Most homeless youths engage in some criminal activities such as drug addiction, illicit drug trafficking, robbery and unprotected sex. Stakeholders should work as a team to cut across research and policy sectors to create a solution that coordinates response to homelessness in Canada. The purpose of this paper is to investigate the role of teamwork in finding the solution to homelessness in Canada. The teamwork composed of stakeholders namely: the homeless people, all government agencies, and the community groups. The paper utilizes Tuckmans Teamwork Theory that uses four stages of team development to analyze the effectiveness of identified stakeholders in addressing homelessness. The outcome re veals that designing affordable and quality housing in both rural and urban centers would be the best solution to homelessness in Canada. Introduction Canada is one of the nations in the world with the highest number of homeless people. The state of homelessness in Canada started in the 1980s after the governments reduced spending in social support, structural shifts in the economy, and investment in high-cost housing (Gaetz, Dej, Richter, Redman, 2016, p. 4). The main populations making up the homeless people in Canada are women, youths, and children. Homelessness has become a major crisis in Canada with thousands of women, youths and children across the country calling streets, parks, and emergency shelters their homes. The problem has since persisted calling for a joined action between stakeholders across the country to establish a solution to homelessness. The joint action requires teamwork and collaboration largely based on establishing strategies that would end the problem of homelessness in the coming five years. The following discussion utilizes Tuckman’s Teamwork Theory to find solutions to the problem of homeless ness in Canada. The solution identified will utilize principles of teamwork and benefit different stakeholders. These stakeholders are the homeless people, different levels of government, and community groups. Overview of homelessness in Canada Canada is an internationally known country with the long reputation for high quality of life with the growing number of citizens competing for limited resources, hence; making homelessness a reality. In the older days, only single men and older people suffered from the problem of homelessness in Canada, but the crisis has become more diverse today to include the women and young people. The 2016 government report on the state of homelessness in Canada revealed the exact number of homeless people, their demographics, and the exact experiences they face each day. The report shows that approximately 35,000 Canadians spend the night out in the cold each night and 235,000 Canadians are homeless every year. Also, 2016 report revealed that 27.3 percent and 18.7 percent of the homeless population in Canada are women and youth respectively. Older adults aged between 50 and 64 and those aged 65 and above are at greater risks of experiencing homelessness in the future (Gaetz, Dej, Richter, Red man, 2016, p. 5). The government suffers the most from the homelessness. Homelessness worsens the state’s economy, increases insecurity, and creates a bad reputation for the nation such that international partners develop a negative attitude leading to poor trade and business relations. The interest of all levels of the government is to ensure no more people are homeless in the country. The government could make this possible by formulating policies and strategies capable of addressing the issues. For instance, the Canadian government developed the homelessness policy in 1999 through effective collaboration with communities and individuals aimed at addressing homelessness issues (Doberstein, 2011). Most homeless youths engage in some criminal activities such as drug addiction, illicit drug trafficking, robbery and unprotected sex. Stakeholders should work as a team to cut across research and policy sectors to create a solution that coordinates response to homelessness in Canada. Stakeholders involved in homelessness in Canada Many parties are actively and passively involved in addressing the problem of homelessness in Canada. A strategic approach to the issue requires the engagement of all stakeholders to take part in decision-making processes in looking for solutions to homelessness to ensure representation of every concerned party. The following paper concentrates on three key stakeholders that have a lot of influence in developing strategies and policies alternatives to homelessness. The key stakeholders included in the strategic planning are the homeless people, all levels of government (policymakers, Departments of Health, Housing and Urban Planning), and community groups (non-profit organizations, private developers, and other foundations). Each of the three stakeholders has a big role to play in finding the solution to the prevailing problem. The homeless people are the key stakeholders and the victims of homelessness. The following group should have many interests including the need to know the plans other stakeholders, the government and community groups, have for them. Homeless people should select their representatives to take part in the decision-making process to ensure their interests are tabled and addressed. Also, the homeless play a significant role in the success of the plan because they bear the experience and stand a better chance of explaining to policy makers circumstances that led to them becoming homeless. Policy makers would use these details to create an intervention that would help prevent homelessness cases in the future. Finally, the community groups including non-governmental organizations, humanity foundations, and developers have a great role to play in developing strategies to end homelessness. Community groups advocate for equality and rights for the people. These groups will aid in creating awareness to the government to speed up the process of generating solutions to homelessness. Also, groups such as private developers may offer to build simple and affordable housing through government contracts to house the homeless. The success of any initiative agreed by the three stakeholders requires a teamwork approach. The discussion will utilize principles and theories of teamwork to ensure all stakeholders interests are considered in the final solution. The application of Tuckman’s Teamwork Theory to find solution to homelessness Effective management of a team requires skills, dedication, strategies and plans. Researchers in different fields have conducted numerous studies to investigate factors that influence quality team performance. Many theories explain the formation and management of teams with Tuckman’s teamwork theory acting as the most widely known to have produced excellent results. Tuckman’s Teamwork Theory was developed in 1965 and plays a critical role in ensuring teamwork and team building. Tuckman used to work with a team of social psychologists in the United Stated Navy where he studied small group behaviors using different perspectives. In his analysis of various articles and books on team development, Tuckman identified two main features that contribute to the performance of a group: the task activity and the group structure/interpersonal activity. Tuckman then introduced the Tuckman’s Teamwork Theory that describes four primary stages of development that make up a good team. The four stages are forming, storming, norming, and performing (Egolf Chester, 2013, pp. 142-143). The four stages of Tuckmans teamwork theory can be applied in the case to help bring together stakeholders and establish the solution to homelessness in Canada. The basic assumption of the theory is that a team that stays together over a time changes and develops (Nestor, 2013). Identifies stakeholders, the government, the community groups, and the homeless people have lived together to realize a common homelessness problem affecting the country. According to Nestor (2013), Tuckman’s Teamwork Theory describes three elements that determine the performance of a team, namely: content, process, and feelings. Application of four stages in the content issue The content relates to activities of the team, which in this case are finding the solution to homelessness. Some members of the team will utilize the content element to define the stakeholder-based type of solution they want and how they want it done to meet their interests. Additionally, the storming stage may face some rebellion as each stakeholder tries to make their interests included in the decision-making process. In the norming stage, the stakeholders will have cleared their differences and each member desires to become part of the team. Finally, the performing stage is characterized by all members having a similar concern of looking for the solution to homelessness. According to Nestor (2013), the effectiveness of the team is felt in the performing stage. Team members should always take precautions to avoid disintegrating during the first three stages of teamwork development. Application of the four stages in the process issue Process refers to the way the team works towards achieving its goals. The following case relates to the process of bringing together the stakeholders, the homeless people, the government, and community groups, into developing strategies and planning implementation plans for the problem of homelessness in Canada. In the forming stage, team members engage in searching for external forces that can give guidance and direction. For instance, the homeless people look for help from the government and community groups to help find better housing for them. Second, the storming stage involves members selecting tasks that fit their interests and ignoring those with less impact on their problems. The third stage on the process issue involves team members coming together to set procedures aimed at finding the solution to the problem. Finally, the team reaches the performing stage where they start implementing proposed solutions. Nestor (2013) claimed that teams that fail to accept the storming s tage as a way of preparing them for future tasks never perform. Application of four stages of the teamwork theory in the element of feelings The feeling element refers to how teams relate with one another. A good relationship between stakeholders must exist for the teamwork to succeed. The most significant stage in the feelings elements is the performance level where team members share a common focus, have good communication and become closer to each other to achieve the expected result. Recommended solutions that satisfy all stakeholders Following the five stages of Tuckman’s theory of Teamwork, it will be possible to have all stakeholders work together and find solutions that fulfill each stakeholder’s interests. The teamwork from selected stakeholders must have capabilities of solving problems faced by the homeless in Canada and implement strategies that will see the country do away with the problem of homelessness in the future. One of the proposed solutions to homelessness in Canada is building of affordable housing units. The three stakeholders, the homeless people, the government, and community groups would all agree that victims of homelessness lack proper and affordable housing units. In January 2015, four homeless people died in Toronto with the cause of death attributed to extreme cold and burning of a makeshift shack. Mayor John Tory responded to the incident by creating a plan to rent 90 motel rooms for all homeless people for the remaining part of winter to act as temporary shelters (Daro, 2015. The case above reveals that overcrowding homeless shelters and lack of affordable housing in Canada are the primary cause of homelessness. The collaboration between stakeholder, especially between the government and community groups, should act in speed to create a plan for providing long-term and stable housing for the homeless in the future. The government of Canada came up with an initiative termed â€Å"Housing our Future† that aimed at solving the issue of homelessness between 2014 and 2024. The Canada’s population increases each year with the probability of the country recording double population growth by the year 2030 (The County of Simcoe, 2014). Some stakeholders including the County members, members of the Municipalities, Community, and Cities came up with a team to propagate the initiative towards the performing stage. Working together with various stakeholders would help establish cheap and affordable housing units to shelter the homelessness in Canada. The private sector played a critical role in the plan by offering services and workforce to help design and implement the project. On the other hand, a similar plan for ending homelessness that focused on the housing strategy was started in the Calgary City of Canada. The plan established in 2008 aimed at making Canadians more self-reliance and independent. The government realized that it would have to deal with the problem of homelessness in the future, hence; came up with the plan. Individuals experiencing homelessness at that time was given a permanent housing and provided with government support. The key stakeholders that included the government, the community groups, and other interested parties worked as a team to coordinate all operations to support the plan (Calgary Homeless Foundation, 2015). The Calgary City homelessness plan is an example of a successful solution that ended up reducing the number of homeless people in Canada and making many independent of dating. Conclusion According to Gaetz, Dej, Richter, Redman (2014), the number of individuals and families experiencing homelessness in Canada is expected to grow should the government fail to take quick actions to end the problem. Homeless people should never be viewed as victims of social structures and not social misfits. Homeless people in Canada have for the last two decades undergone a lot of challenges including marginalization. The issue brings more problems especially considering the vulnerability of these people. Homelessness causes major health and social problems that affect the individuals lifestyle. Guirguis-Younger, McNeil Hwang (2014, pp. 28-29) argued homelessness in Canada, especially among youths, has increased tremendously requiring a systematic response. The working together of stakeholders using teamwork principles and dynamics will help end the problem of homelessness in Canada. The analysis of the issue came up with the solution to homelessness as having affordable housing unit s, especially in Cities. Making housing affordable will get rid of many families spending their nights in makeshift shelters out of streets and start enjoying a safer lifestyle.

Entreprenuership and small firms. How useful are the concepts of Essay

Entreprenuership and small firms. How useful are the concepts of enterprise 'push' and 'pull' in explaining the factors - Essay Example In developing countries particularly, the economic conditions drive many individuals to become entrepreneurs so as to redefine their economic conditions. The research field of entrepreneurship has been considered to be the major target of the most diverse area of study as presented by the enlarged range of theories and approaches and the trend is developing at a faster rate which is grounded on innovation, risk taking and proactiveness. The field of entrepreneurship has continually experienced attention from scholars leading to various theoretical frameworks being developed; however, new theories that are in line with the contemporary issues in the globe need to be developed (Islam, 2012, p.67). The growth of the business is influenced by the pull and push factors of starting a business. Entrepreneurs who start up a business out of the pull factors, such as desire to expand, will see their businesses growing successfully. On the other hand, entrepreneurs who are compelled into busine ss by, say, unemployment, the situation will not experience much growth. It is important to determine the major factors that influence entrepreneurs and make them start businesses since every business calls for different strategies and drive (Deakins and Freel, 2012, p.32). The growth and success of a business establishment will depend on the commitment made by the entrepreneur which usually differs in accordance to the motivating factors. Individuals with expertise, creative ideas, innovation, and demographic characteristics, including age and education of an entrepreneur, will influence establishment and growth of an enterprise. Young, energetic and highly educated entrepreneurs are served with advanced high-tech and knowledge required in running a business. The study endeavored to identify the concepts of enterprise ‘push’ and ‘pull’ that play a significant role in explaining the factors that influence the decisions of individuals to become self-employed and/or start up a business. This will help in understanding the reasons that motivate to become entrepreneurs and establish business enterprises. The findings from case studies indicates that the need for higher social status, profitability nature of the business, self-employment, need to make money, business tradition of the family and knowledge as well as personal experience are considered to be the pull factors (European Commission, 2012, p.1). Whereas, lack of formal education, dissatisfaction in previous occupation, family pressure and unemployment issues are considered to be the major push factors. Research Questions This paper intends to answer a number of questions including: 1. What motivates individuals to be entrepreneurs or enter into self-employment amongst the gender? 2. Is there a positive correlation between pull and factors and entrepreneurship? 3. Is the decision of starting up a business affected by gender, age, education, risk, finance, information availability and complexities of the entrepreneurship process? 4. Are women and the minority group predisposed to a unique pursuit of self-employment? Main Body The forces that propel individuals to set-up businesses despite the personal, financial and social risks that are associated with new venture are diverse. Individuals will decide to engage in businesses out of several motivations, some of which are positive and others negative. The positive factor â€Å"pull† and the negative factors ‘

Banking Law Case Study Example | Topics and Well Written Essays - 2500 words

Banking Law - Case Study Example The whole point of the cheque card is to make it wholly different with banks promising to pay irrespective the state of the customer's account. The person who produces a cheque card makes no representation that he is in credit with his bank. All the trader is concerned to ask is whether the customer have a cheque card, whether it matches the cheque, whether the cheque is for not more than the permissible credit limit and whether the signature on the cheque match the signature on the card. In the present case the appellant/ accused opened a bank account with the National Westminister Bank. He was allowed an overdraft of 100 pounds of one month which was latter extended for a month. The conditions were printed on the back of the cheque. The issuing bank undertakes that any cheque not exceeding 30 pounds will be honored subject to the fact that the cheque must be signed in the presence of the payee, the signature on the cheque must correspond with the specimen signature on this card, the cheque must be drawn on a bank cheque form bearing the code number shown on his card, the cheque must be drawn before the expiry date of his card, the card no. ... If these conditions are complied with the recipient need not concern himself about the drawers credit worthiness for he knows the cheque would be honored on presentment.A man who gives a cheque represents that it will be met on presentment. And if a cheque is accepted by the payee it is the belief that it will be met. And when it is supported by the bank's undertaking and all doubts in the mind of the payee as to the cheque being honored will be removed if he sees that the stipulated conditions are complied with. But by issuing a cheque book and a cheque card the bank has not authorized him to bind them by the use of the card to honor every cheque in the cheque book. It was observed that by exhibiting to the payee a cheque card containing the undertaking by the bank to honor cheques drawn in compliance with the conditions endorsed on the back, and drawing the cheque accordingly, the drawer represents to the payee that he has actual authority from the bank to make a contract with the payee on the bank's behalf that it will honor the cheque on presentation for payment. Speaking on ostensible authority on its head it was observed that if the other party has believed the representation and on the faith of that belief has acted upon it and the person represented to be his principal has so conducted him self towards that other party as to be estopped from denying the truth of the representation , then and only then, is he bound by the contract purportedly made on his behalf. The whole foundation of liability under the doctrine of ostensible authority is a representation , believed by the person to whom it is made, that the person claiming to contract as agent for a principal has the

Bibical Thelogy of Mission Research Paper Example | Topics and Well Written Essays - 1500 words

Bibical Thelogy of Mission - Research Paper Example Biblical (Old and New Testament) Texts That Relate To Mission The theology of missions is wholly a biblical concept.1 A careful and spiritual analysis of the bible reveals a solid foundation for missions. The biblical texts prove that missions are not an afterthought creation of God, but rather an intention emanating from his providential nature. According to Glasser (2003), Missio Dei concept confirms the truth that the biblical mission begins with God.2 In reference to Genesis 3 that describes the fall of man, God is exemplified as initiating a mission to rescue man kind from the bondage of sin and guide him back to His fold. The chapter introduces the aspect of mission that dominates the Old and New and Testament, with God strategizing to reach out to human beings. One of the relevant Old Testament texts that discuss the concept of God’s mission upon human being’s life is Genesis 12: 1-3 that offers the description of the Abrahamic Covenant. The passage captures God initiating a covenant with Abram who later undergoes spiritual transformation to Abraham. God explained to him His intention of making him a great nation, bless him and those that bless him as well as curse those who curse him. While commissioning His mission to Abraham, the passage asserts, â€Å"....and in thee shall all families of the earth be blessed† (Gen. 12:3). The fulfillment of this promise is affirmed by Moses in the opening Chapter of Deuteronomy. After looking at the large crowd of people gathered and poised to enter the Promised Land, Moses laments, â€Å"The Lord has increased your numbers today so that you are as many as the stars in the sky.† (Deut. 1: 10). The increase in number is part of the promise that through Joshua, Israelites will conquer the Promised Land; Canaan. The concept of mission is further discussed in the New Testament. A New Testament text that supports the firm biblical foundation for mission is Matt. 28: 19-20. God’s command s the church to continue with the mission of enlightening and converting more people to become believers, â€Å"Go ye therefore, and teach all nations, baptizing them in the name of the Father, and of the Son, and of the Holy Ghost† (Matt.28: 19). The book of Mathew does not account for ascension, but always focuses on the Messiah and his messengers. Another text relating to the mission in the New Testament is Luke 4: 16-30 where Jesus defines his mission on his first appearance in public life. He refers to prophetic Isaiah and proclaims that He is the sent Messiah. The passage, â€Å"†¦This day is this scripture fulfilled in your ears.† (Luke 4: 21), affirms the fulfillment of the God’s promise; sending a Messiah to save the world from the bondage of sin. The Nature of God In Relation To Missions The personality of God can be explained through focus on His personality and attributes. According to 1st John 4:8, God is described as love. Those committed to p ropagate the course of the gospel are expected to assume this nature; love.3 It is only through acquiring Godly love that one can be encouraged to preach the gospel to the non-believers and destitute. Another personality of God, described by 1 Peter 1: 16, is

Marketing Experiential Exercise Essay Example | Topics and Well Written Essays - 1000 words

Marketing Experiential Exercise - Essay Example Looking at some important insights on how a number of university students decide on their actual purchase of backpacks? As far as modern backpack’s fashion style, convenience and capacity are concerned, there are a lot of stories to tell. Here’s a quite interesting point of view from one of the respondents. â€Å"I prefer a backpack that will make me feel good, aside from the great consideration of its capacity†. There’s no doubt why this respondent rated the three given criteria with five points. â€Å"It feels good when you carry at your back, not just convenience and satisfaction, but a remarkable sense of touch of fashion in it, for fashion is the common trend today, starting from your hairstyle and down to anything else†, she added in a comment. On average, fashion and convenience came on top, followed by capacity as consideration of the respondents prior to the actual purchase of their backpacks. The other respondent stated, â€Å"I think if I am convenient with my backpack, it follows that at some point, it addressed the consideration of its capacity.† The said respondent added, â€Å"In as much as possible, I just want to carry something at my back at a considerable weight, but just enough to satisfy me by giving me a brief space that is required for my belongings.† The survey was conducted at one of the renowned university in town, where there are many university students who gladly have chosen backpacks for daily use in school. Systematic purposive random sampling was employed so as to randomly choose the respondents who are using backpacks, but without considerable bias because everybody in the target population has equal chance of being chosen. The data collection was made possible by employing personal and laddering interviews. Below is the actual analysis based on the respondents’ responses concerning the backpacks in terms of fashion style, convenience and

Social Media Individual Assignment Essay Example | Topics and Well Written Essays - 500 words - 1

Social Media Individual Assignment - Essay Example These regulations could also be functional to social networks. The following are a list of guidelines firms can use to check social network usage in the office. 1) Competence: notify employees that they must not utilize any social media instrument unless they actually comprehend how it operates. 2) Purpose: remind workers that corporation communications and information system technology are created and purposed for work, not for individual use (Bennett 1-2). 3) Integrity: remind workers that the corporation expects moral and honest behavior from its entire staff, at all times. 4) Appropriate Content: remind workers that any digital communications and social media activities for job-associated purposes must uphold and reflect on the companys values for professionalism. 5) Confidential Information: state clearly those employees must conform to all company rules covering secret information and business secrets (Bennett 1-2). 6) Links: reprove employees not to give links to the firms int ernal or external websites from their individual social networking pages. 7) Endorsements: notify workers that posting statements concerning the companys products and services may be regarded promotion and should be authorized by firm’s officials. 8) Time: company must restrict time employees use social media network so as not to interfere with their work (Bennett 1-2). Social computing sites are a threat to security. Phishing and malware are grave worries in the customer space, and their threat handled in the corporate space (Ghandi 1-2).   Corporate social media are ideal entry points for these risks. Social media make it easier for individuals to form links, comprehend relationships and influence connections in the company (Ghandi 1-2). Yes, social media network can tarnish a firm’s reputation. Web 2.0 offers tools and chances for employees to disclose sensitive data easily, whether deliberately or not they pose risks to security. These risks

Bibical Thelogy of Mission Research Paper Example | Topics and Well Written Essays - 1500 words

Bibical Thelogy of Mission - Research Paper Example Biblical (Old and New Testament) Texts That Relate To Mission The theology of missions is wholly a biblical concept.1 A careful and spiritual analysis of the bible reveals a solid foundation for missions. The biblical texts prove that missions are not an afterthought creation of God, but rather an intention emanating from his providential nature. According to Glasser (2003), Missio Dei concept confirms the truth that the biblical mission begins with God.2 In reference to Genesis 3 that describes the fall of man, God is exemplified as initiating a mission to rescue man kind from the bondage of sin and guide him back to His fold. The chapter introduces the aspect of mission that dominates the Old and New and Testament, with God strategizing to reach out to human beings. One of the relevant Old Testament texts that discuss the concept of God’s mission upon human being’s life is Genesis 12: 1-3 that offers the description of the Abrahamic Covenant. The passage captures God initiating a covenant with Abram who later undergoes spiritual transformation to Abraham. God explained to him His intention of making him a great nation, bless him and those that bless him as well as curse those who curse him. While commissioning His mission to Abraham, the passage asserts, â€Å"....and in thee shall all families of the earth be blessed† (Gen. 12:3). The fulfillment of this promise is affirmed by Moses in the opening Chapter of Deuteronomy. After looking at the large crowd of people gathered and poised to enter the Promised Land, Moses laments, â€Å"The Lord has increased your numbers today so that you are as many as the stars in the sky.† (Deut. 1: 10). The increase in number is part of the promise that through Joshua, Israelites will conquer the Promised Land; Canaan. The concept of mission is further discussed in the New Testament. A New Testament text that supports the firm biblical foundation for mission is Matt. 28: 19-20. God’s command s the church to continue with the mission of enlightening and converting more people to become believers, â€Å"Go ye therefore, and teach all nations, baptizing them in the name of the Father, and of the Son, and of the Holy Ghost† (Matt.28: 19). The book of Mathew does not account for ascension, but always focuses on the Messiah and his messengers. Another text relating to the mission in the New Testament is Luke 4: 16-30 where Jesus defines his mission on his first appearance in public life. He refers to prophetic Isaiah and proclaims that He is the sent Messiah. The passage, â€Å"†¦This day is this scripture fulfilled in your ears.† (Luke 4: 21), affirms the fulfillment of the God’s promise; sending a Messiah to save the world from the bondage of sin. The Nature of God In Relation To Missions The personality of God can be explained through focus on His personality and attributes. According to 1st John 4:8, God is described as love. Those committed to p ropagate the course of the gospel are expected to assume this nature; love.3 It is only through acquiring Godly love that one can be encouraged to preach the gospel to the non-believers and destitute. Another personality of God, described by 1 Peter 1: 16, is