Tuesday, December 24, 2019

Plagiarism Must Stop - 658 Words

Plagiarism is the practice of taking someone elses work or ideas and using them as one’s own. It seems simple and not hard to comprehend, but some students do not realize when they plagiarize. Students do not know that copying from Wikipedia, which may contain no author, is plagiarizing if the work is not cited. With the use of technology and easy access to answers or completed essays, original work sounds too complicated for students who would rather spend their time doing more enjoyable things such as going to basketball or football games and parties. However, this behavior must stop and more needs to be done to educate students about copying. Solutions to stop plagiarism include educating students at a young age, learning and understanding the consequences, and focus on originality rather than plagiarism and the negativity. If a student in college does not understand plagiarism, it is not fair for them to get expelled for unknowingly cheating. Several instances have occurred where students did not cite sources because they were not aware it was necessary: At Rhode Island College, a freshman copied and pasted from a Web site’s frequently asked questions page about homelessness — and did not think he needed to credit a source in his assignment because the page did not include author information (Gabriel 1). Yes, this is the student’s fault for not citing the source, but he cannot be fully blamed because at a younger age he was not properly taught about plagiarism. ThisShow MoreRelatedWe Must Work to Stop Plagiarism Essay878 Words   |  4 PagesIntroduction Plagiarism has become a widespread problem in our society. Plagiarism is categorized as the using of ideas, words, concepts, or beliefs of others, without giving them credit for originating them. It seems as if everyone is looking for the quick and easy way of completing tasks by borrowing from their predecessors. Borrowing ideas or words from those who have come before us and have gained knowledge on a particular subject is what education is all about, however, when someone does borrowRead MorePlagiarism : Ethical And Ethical Responsibilities850 Words   |  4 PagesPlagiarism refers to the purposeful or accidental use of text without properly giving credit to its author. Bucks County Community College, A Statement from the Facility states the following, â€Å"It must help them to make connections among disciplines, help them develop an integrated view of knowledge, and help them recognize that their use of knowledge always carries consequences, as well as moral and ethical respo nsibilities.† An elaborated look at this sentence defines the responsibility we as studentsRead MoreHow Plagiarism Affect Student s Life1270 Words   |  6 PagesDifferent Ways of Plagiarism Will Affect Student s Life Generally, plagiarizing is explained as peering other author’s opinions. It breaks the rules of conventions such as originated text and author’s thoughts. Also, plagiarizing lessens the author’s security to hold their property. So, plagiarized essay is not writer’s own possession (Nall, Gherwash, N.D). On the other hand, many students resort to misconduct. This can be resulted in punishments if they would not stop using doing it. ARead MorePlagiarism And The Teacher And Student1743 Words   |  7 Pages What is plagiarism? There is no one definition that all teachers believe in. During this paper, I will explore some of the possible answers to this question. Once the teacher has the definition that is used by their school and what they believe it means there is a process that needs to be completed in order to have the students to not commit this error in their judgment. There are many steps that can be taken between the teacher and student so that they all know what needs to be done. BeforeRead More Plagiarism Essay1189 Words   |  5 PagesPlagiarism For many, many years schools have been trying to stop students from plagiarizing materials. Detecting this plagiarism used to be easy because students only had access to books in the library, magazines, and encyclopedias. However, as the popularity of the Internet increased, so did the number of essays and papers being plagiarized. Students can easily go onto the internet and in no time at all find and essay on their topic of choice. For a certain fee they can buy the essay andRead More The Problem of Plagiarism Essay1729 Words   |  7 Pagesresearching topics and sharing ideas, these same students are faced with the temptation to simply copy and paste information as they find it. Instances of plagiarism are on the rise, yet teachers are in a position where they cannot discontinue this type of assessment. Therefore, teachers face the question: How can we stop the rise of plagiarism among students? Input Since teachers have given assessments of any kind, students have attempted to find ways to cheat. Whether they were looking at anotherRead MoreThe Importance Of Plagiarism1425 Words   |  6 PagesThe number of plagiarism cases in Ireland is hard to quantify but O’Brien (2017) estimates that there have been 1,000 cases of plagiarism since 2010. O’Brien also states that the this number is only an estimate, as four universities did not provide any figures for this survey. The Concise Oxford Dictionary (1972, p.926) defines plagiarism as taking and using â€Å"another person’s (thoughts, writings, inventions†¦) as one’s own.† When people plagiarise itRead MorePreparing for Academic Success at Graduate Level Essay1437 Words   |  6 Pagesexpress their feelings, ideas, and thoughts, thus educating people about the world around us. Describe Plagiarism and Steps to Avoid It Defining Plagiarism in simple terms, it is the â€Å"wrongful appropriation, or stealing the publications of another author’s thoughts, words, or ideas, and representing them as their own original work.   Avoiding the unintentional plagiarism a person must give credit where credit is due. To do this a person needs to cite everything, this means citing where youRead More Classification Essay - Three Types of Cheaters1451 Words   |  6 PagesPlagiarism - Three Types of Cheaters Fools make researches and wise men exploit them. Merriam-Websters dictionary defines the word plagiarize as to pass off as ones own the ideas or words of another. Every student knows that plagiarism is dishonest and wrong. Why do so many students do it? Students themselves may not believe that they are plagiarizing. Many students plagiarize because of the diverse types of plagiarism which are often unknown to students. The three major types of plagiarismRead More Cheating and Plagiarism - The Plague of Plagiarism Essay1024 Words   |  5 PagesThe Plague of Plagiarism      Ã‚  Ã‚   Simply defined, the word plagiarism means the unauthorized use of the language and thoughts of another author and the representation of them as ones own (Plagiarism).   While many students understand and comprehend the first clause of this definition, many encounter problems with the second part - the thoughts part.   Many students in todays educational system are frequently unable to develop their own thoughts, opinions, and ideas relating to the subject

Monday, December 16, 2019

A Guide to Samples of Discussion Essay

A Guide to Samples of Discussion Essay You may use the samples as a foundation for working out how to write in the proper style. You aren't able to create a great paper working with the only source as it presents an information using it's own opinion. It's very useful to take writing apart to be able to see just the way that it accomplishes its objectives. In summary, getting a great job demands an appropriate background either in experience or education based on the sort of work and field. The Ultimate Samples of Discussion Essay Trick There's, obviously, a limit on the variety of pages even our finest writers can produce with a pressing deadline, but generally, we figure out how to satisfy all the clients seeking urgent assistance. There was a superb experience with the quantity of people of the group as it gave everyone an opportunity to participate with the experiment. You should have your reasons, and our principal concern is that you find yourself getting a great grade . Discussion Essay Tips Some individuals believe environmental problems should be solved on an international scale even though others believe it is preferable to address them nationally. There's no established rule for how long an introduction needs to be. The primary goal of the body paragraphs is to fully demonstrate the thesis statement. On the flip side, others find it convenient to compose the introduction initially and utilize it like an outline for the remainder of the essay. There isn't much to say regarding the process essay outline because the structure repeats the actions necessary to finish a specific procedure. The Number One Question You Must Ask for Samples of Discussion Essay Share what you consider the topic. You should talk about your topic from various sides, comparing several views. In the event you weren't assigned a particular topic then you are going to have to chose a debatable question yourself. A great topic should have relatively equal weight on either side of an argument. If you're asking yourself the way to compose a very good discussion essay and still don't have any luck then welcome to our site. In fact the writers understand that the consequence of the discussion is dependent on the discussion essay topics that embrace enormous field for investigation, concerning different details of the life. The more an author is concerned about the subject, the more chances it must succeed. Most Noticeable Samples of Discussion Essay If you opted to decide on a specific side of the argument, you would want to clearly show your conclusion on the argument. There are difference contexts that may be used within the very same subject so that you need to make certain that you will be clear in regards to identifying the section of the topic that you're going to chat about. Sum up all of the information which you have presented so that people may identify whether your conclusion has lived up to the content of what you've written. The conclusion only should be b rief there's no need to restate everything that's been said before. Samples of Discussion Essay Features The essay should provide a well-rounded comprehension of all issues before the author shows his personal conclusions and opinions. The introduction also provides the reader with vital background details. It is very important to come across genuine sources which provide dependable and accurate information lest one's essay is full of lies and inaccurate details. A thesis statement needs to be argumentative and provide readers with an assurance they will indeed love what they are reading. In contrast to popular belief by a substantial part of students, critical essay writing isn't about criticizing or focusing on the negative facet of analysis. The above is of fantastic significance, especially to students who think that critical essays should concentrate on the negative facets of a subject. In conclusion, it looks like assignment essays continue to get a prominent part in tertiary education as an assessment tool. Since academic essays are popular in the industry of education and research, you should make sure your writing is both logical, interesting and informative. The previous point to observe is the best way to compose a conclusion for an expository essay. Your thesis statement, on the flip side, should give a response to the principal problem of your essay. Possessing an objective is indeed necessary to writing an adequate crucial essay and it is crucial to outline it clearly. Very similar to a lot of persuasive formats of essays, a high quality discussion essay depends on the capacity of the author to provide a considerable research and evidences that show the several views of the topic. If you wish to make an academic essay that's both outstanding and relevant, always place the items that we've discussed above in mind. Bridget's essay is quite strong, but there continue to be a couple little things that could be made better. The above is almost a cliche, but it's indeed important to being an excellent vital essay writer. Your life story can likewise be regarded as a fantastic topic in writing your private essay. In the event you're fighting to discover the time for your essay, you always have the option to contact our customized essay writing service.

Sunday, December 8, 2019

Management within a Global Environment for Culture - myassignmenthelp

Question: Discuss about theManagement within a Global Environment for Culture. Answer: Introduction There are different types of corporate culture and each of these organizational cultures does the promotion of certain forms of behaviour. Some of them are well suited towards dynamic as well as continuous changes. The appropriate culture will be the one that closely fits the direction as well as strategic aspect relating to a specific company as it does the confrontation of its individual concerns as well as the challenges of a specific time. Holacracy is considered being a part of broader trend regarding the making of decisions sans the managers. Holacracy will be allowing for rapid flexibility as well as compliance. E-learning Activity 1: Corporate culture and strategy Market culture The market culture is considered being a kind of corporate culture that emphasizes competitiveness not just within the company as well as its competitors in the market but also amongst the staffs. This corporate culture model is considered being the most aggressive and is formed upon the dynamics of competition as well as to actualize concrete outcomes. There exists a goal-oriented focus where leaders that are considered being very demanding. There occurs an organizational unity based on a common objective for becoming successful as well as beating each and every competitor (Grant 2016). The major value drivers are market share as well as profitability. For example, General Electric under ex-CEO Jack Welch is considered being a good example of this corporate culture. He made a vow that all the business unit of G.E. must be ranking first or second within its respective market. Clan Culture The main aspect of this culture is collaboration. There is sharing of commonalities amongst the members and they see themselves as being the part of a big family who are having the involvement. Leadership will be taking the form of mentorship and the company gets bounded by commitments as well as traditional aspects. The major values are associated with teamwork, communication as well as consensus (Grant 2016). For example, Toms of Maine is regarded as an important clan culture. They are the maker of all-natural hygiene products. For building the brand, the focus of Tom Chappell was to build respectful relationships with the staffs, customers as well as the suppliers. Adhocracy Culture This cultural aspect is depending upon energy as well as creativity. Encouragement is provided to the staffs for taking risks, and the leaders are considered as innovators. Through experimentation, the company is held together as well as emphasizing upon individual resourcefulness as well as freedom. The main values are associated with change as well as alertness (Del Giudice 2014). For example, Facebook is considered being a prototypical adhocracy company, depending upon the well-known reproach of CEO Mark Zuckerberg stating that it is required to move fast and break things and if stuffs are not being broken, then the movement is not fast enough. Hierarchy Culture The formation of this culture is depending upon structure as well as control. There exists a formal work environment, having strict organizational processes in place for getting guided. Leadership is depending upon systematized coordination as well as monitoring and having a cultural aspect that emphasizes upon effectiveness as well as expectedness. The values will be including the aspects of being consistent as well as uniform (Heizer 2016). For example, McDonalds is considered following a hierarchy culture, since it is considered being a stereotypical enterprise that is considered being large as well as bureaucratic. Alignment of corporate culture and strategy The long-term success of a company is having a heavy reliance upon leadership and its capability for implementing the organizational culture as well as leading the organization toward its strategic goals. Therefore, to do the assessment of leadership is considered being a major step for the development as well as realization of the companys strategic plan and to create a work environment in which, individuals would be interested in working, succeeding as well as staying (Daft 2016). Moreover, companies in which there occurs a close alignment between the cultural aspects as well as business strategies will be making effective decisions regarding trade-offs and will be mitigating the risks in a successful manner. There can also occur the leveraging of practices as well as processes relating to strategic talent management for helping in the promotion of an effective as well as aligned cultural aspect (Research Ideas 2017). Leaders can also do the utilization of such models to communicate with the workforce relating to cultural shifts as well as assisting the managers for the reinforcement of values and behaviours that are needed for helping an organization in actualizing its strategic goals. E-learning Activity 2: Holacracy Meaning of Holacracy It is regarded as a method associated with management by committee, which is emphasizing on experimentation. The CEO does the official relinquishing of authority regarding a constitution and everyone get reorganized into decentralized teams that will be selecting their individual roles as well as objectives (Vox 2017). Comparison between Holacracy and Bureaucracy In Holacracy, business fluctuations as well as monopolistic practices remain absent. There occurs better leadership as well as welfare and greater effectiveness. Moreover, there exists an internally stable economic process. On the other hand, in bureaucracy there occurs faster process regarding the system and there occurs no individual freedom (Heizer 2016). Comparison between Holacracy and Team-based structure Holacracy will be providing the groups with the mandates for forming their decisions as well as implementing them, whereas team-based structure will be allowing the organization in creating the groups, but will be getting managed, directed as well as controlled by the senior management (Hill 2014). Contingency Factors of Organizational Design at work regarding Zappos The contingency factors that affect the organizational design are considered being the size, age, use of technology, strategic aspects as well as the organizational environment. Zappos has almost completed 17 years of trading and as a result, the management after taking into consideration the companys strengths as well as weaknesses, made the decision of adopting Holacracy (Collings 2014). This is considered appropriate for the organization as because, the method works in an effective way with older organizations. Zappos must be having the ability for adapting to changing scenarios regarding which it is having the requirement of having flexibility as well as responsiveness. In addition, the company requires greater departmental coordination. Innovative culture for agile organizational structure Innovative culture assists in enabling the companies for achieving the key business results they desire as well as delivering the necessary outcomes such as to increase ROI, to deliver goals related to business growth as well as to increase the value of business, to make productivity as well as gaining of effectiveness for competing in a successful manner (Rushton 2017). The innovative culture will assist in the implementation of a cultural plan for articulating new messages, solving business problems, maximizing strengths, minimizing constraints as well as building capability, capacity as well as confidence in respect of agile organizational structure. Conclusion To conclude the assignment, it can be stated that the four types of organizational culture are considered to be market culture, clan culture, adhocracy culture as well as hierarchy culture. As an organizational staff, the four types of organizational culture has been explained with examples. In addition, the alignment between corporate culture as well as strategy has also been discussed. There has been provided with the explanation of Holacracy and its comparison has been cited with bureaucracy as well as team-based structure. There is the requirement for discussing the ways by which contingency factors of organizational design are at work for Zappos and ways which innovative culture is associated with the organizational structure has also been described. Reference Collings, D.G., 2014. Integrating global mobility and global talent management: Exploring the challenges and strategic opportunities.Journal of World Business,49(2), pp.253-261. Daft, R.L. and Marcic, D., 2016.Understanding management. Nelson Education. Del Giudice, M. and Maggioni, V., 2014. Managerial practices and operative directions of knowledge management within inter-firm networks: a global view.Journal of Knowledge Management,18(5), pp.841-846. Grant, R.M., 2016.Contemporary strategy analysis: Text and cases edition. John Wiley Sons. Heizer, J., 2016.Operations Management, 11/e. Pearson Education India. Hill, C.W., Jones, G.R. and Schilling, M.A., 2014.Strategic management: theory: an integrated approach. Cengage Learning. Research and Ideas. 2017.Culture clash: When corporate culture fights strategy, it can cost you. [online] Available at: https://research.wpcarey.asu.edu/culture-clash-when-corporate-culture-fights-strategy-it-can-cost-you/ [Accessed 19 Aug. 2017]. Rushton, A., Croucher, P. and Baker, P., 2014.The handbook of logistics and distribution management: Understanding the supply chain. Kogan Page Publishers. Vox. 2017.Zappos just abolished bosses. Here's why.. [online] Available at: https://www.vox.com/2014/7/11/5876235/silicon-valleys-latest-management-craze-holacracy-explained [Accessed 19 Aug. 2017].

Sunday, December 1, 2019

The Crucible †Comparing Play And Movie Essay Research Paper Example For Students

The Crucible – Comparing Play And Movie Essay Research Paper Arthur Millers play, The Crucible, and the movie with the same name have many differences and similarities, all of which contribute to the individual effectiveness of each in conveying their central message. There are several additions and variances in the movie. First of all, the scene where the children and Tituba are dancing in the forest is never seen in the forest; we simply learn of it from dialogue. This scene was most probably added in the movie for a dramatic effect: foreshadowing. Along the same lines, there are many scenes included in the movie that are outdoors, however; there were no such scenes in the play. All of the action in the play was indoors. The director, in this case, was simply using the advantages of movie making. It is difficult to replicate an outdoors scene in a theatre. Also, some of the techniques used when filming outdoors create a symbolic message. A portion of the scenes before the beginning of the witchcraft trials is seen in a downpour of rain, possibly foreshadowing doom and dreariness to come. There were some scenes added or adapted in the movie as opposed to the play. First, the large group of stricken girls, which indeed had a greater number than did the group in the play, left the church meeting at the beginning of the movie to see about Bettys condition. Betty seemed to be much more violent in the movie and she tried to jump out of the window, which did not occur in the play. These details were most likely added to augment the id ea of mass hysteria. A scene was added in the movie, showing the hangings and cheers of the crowd watching, also to add to that effect. We will write a custom essay on The Crucible – Comparing Play And Movie Research Paper specifically for you for only $16.38 $13.9/page Order now Next, Tituba was not whipped into confession in the play, whereas she was in the movie. This was most indefinitely added to show that the profession was typically not made willingly. One had to be forced one way or another into confessing, to save their skin or their life. Also, around the time of this scene is one where Abigail and John Proctor have a conversation. In the movie, Abigail kisses John Proctor and he throws her off of him, which did not occur in the play. This was no doubt inserted to show the audience that Abigail was oddly and obsessively lusting over the man while he was making a sincere attempt to get over her. Another significant change is in the character portrayal. In the play, Parris seemed to be overly egocentric and self-conscious. He is still thus in the movie, but is more whiny, and annoyingly so. Putnam, also, seems to have a personality change. In the play, his personality is not so domineering as in the movie, where he is bordering on psychotic. His role seems to be made larger and more significant in the movie, which presumably accounts for the change in character representation. Another difference is the presence of three judges in the movie, whereas in the play there were only two, both of whom where made out to be bad guys. One additional judge is added in the movie possibly to show that it was not the entirety of the Church that was unjust, cruel, and nearly ignorant. I wonder how much the Puritans paid the director off for that little extra. The Proctor children were never present in the play. We know of their existence, apparently sleeping upstairs, when Elizabeth is arrested for witchcraft. They appear to cry, and hug their mommy, and make the scene extremely sentimental. Their whole purpose was to show people how devastating these witch-hunts were to families, especially children. .u69d65d8f3741e9a10285c17656cd489a , .u69d65d8f3741e9a10285c17656cd489a .postImageUrl , .u69d65d8f3741e9a10285c17656cd489a .centered-text-area { min-height: 80px; position: relative; } .u69d65d8f3741e9a10285c17656cd489a , .u69d65d8f3741e9a10285c17656cd489a:hover , .u69d65d8f3741e9a10285c17656cd489a:visited , .u69d65d8f3741e9a10285c17656cd489a:active { border:0!important; } .u69d65d8f3741e9a10285c17656cd489a .clearfix:after { content: ""; display: table; clear: both; } .u69d65d8f3741e9a10285c17656cd489a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u69d65d8f3741e9a10285c17656cd489a:active , .u69d65d8f3741e9a10285c17656cd489a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u69d65d8f3741e9a10285c17656cd489a .centered-text-area { width: 100%; position: relative ; } .u69d65d8f3741e9a10285c17656cd489a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u69d65d8f3741e9a10285c17656cd489a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u69d65d8f3741e9a10285c17656cd489a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u69d65d8f3741e9a10285c17656cd489a:hover .ctaButton { background-color: #34495E!important; } .u69d65d8f3741e9a10285c17656cd489a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u69d65d8f3741e9a10285c17656cd489a .u69d65d8f3741e9a10285c17656cd489a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u69d65d8f3741e9a10285c17656cd489a:after { content: ""; display: block; clear: both; } READ: Virus Invaders EssayA scene that was added to the movie was one where Parris opened his door and found a large knife stuck in it. This is to show how much Parris was despised in the community. In the section of the movie where Mary Warren goes to confess that she has seen no spirits, there are a few changes. First of all, the girls never came after Mary in the play, while, on the contrary, they did in the play. This is simple foreshadowing, showing that further on the girls will unite against Mary. Next, the girls never ran into the water after the bird scene, obviously because there were no outdoor scenes in the play. I believe the purpose of their running into the ocean was that the girls needed to cleanse themselves of the evil spirits. The accusation of John Proctor practicing witchcraft comes when he is standing in the water to his mid-thigh, possibly meaning that, although he has sinned less than some, he still needs to be baptized (in a sense) completely to be free of his misdoings. The final three differences all have to do with Abigail. First of all, she is seen stealing money from her uncle where in the play we only hear of it second-hand. Second, in the movie, Abigail visits John Proctor in jail, which never occurred in the play. Lastly, Abigail accuses the Reverend John Hales wife of witchcraft, and is told by Judge Danforth that she is mistaken. This did not happen in the play, but helps in the movie to more clearly define Abigail as one of the bad guys in the movie. Personally speaking, I prefer the movie to the play. Granted, the play may have deep, underlying meanings, but to me, it wasnt very moving or emotional. The additions made in the movie help to more clearly define the roles of good and evil, and play on the hidden feelings people have. I think most of the additions, if not all, were appropriately made and were quite successful. I enjoyed both the movie and our reading of the play very much, but again, I would have to say that I prefer the movie.

Tuesday, November 26, 2019

The Four-Tiered Class System of Feudal Japan

The Four-Tiered Class System of Feudal Japan Between the 12th and 19th centuries, feudal Japan had an elaborate four-tiered class system. Unlike European feudal society, in which the peasants (or serfs) were at the bottom, the Japanese feudal class structure placed merchants on the lowest rung. Confucian ideals emphasized the importance of productivity, so farmers and fishermen had higher status than shop-keepers in Japan, and the samurai class had the most prestige of all. Samurai Feudal Japanese society was dominated by the samurai warrior class. Although they made up only about 10 percent of the population, samurai and their daimyo lords wielded enormous power. When a samurai passed, members of the lower classes were required to bow and show respect. If a farmer or artisan refused to bow, the samurai was legally entitled to chop off the recalcitrant persons head. Samurai answered only to the daimyo for whom they worked. The daimyo, in turn, answered only to the shogun. There were about 260 daimyo by the end of the feudal era. Each daimyo controlled a broad area of land and had an army of samurai. Farmers and Peasants Just below the samurai on the social ladder were the farmers and peasants. According to Confucian ideals, farmers were superior to artisans and merchants because they produced the food that all the other classes depended upon. Although technically they were considered an honored class, farmers lived under a crushing tax burden for much of the feudal era. During the reign of the third Tokugawa shogun, Iemitsu, farmers were not allowed to eat any of the rice they grew. They had to hand it all over to their daimyo  and then wait for him to give some back as charity. Artisans Although artisans produced many beautiful and necessary goods, such as clothes, cooking utensils, and woodblock prints, they were considered less important than farmers. Even skilled samurai sword makers and boatwrights belonged to this third tier of society in feudal Japan. The artisan class lived in its own section of the major cities, segregated from the samurai (who usually lived in the daimyos castles) and from the lower merchant class. Merchants The bottom rung of feudal Japanese society was occupied by merchants, which included both traveling traders and shopkeepers. Merchants were often ostracized as parasites who profited from the labor of the more productive peasant and artisan classes. Not only did merchants live in a separate section of each city, but the higher classes were forbidden to mix with them except when conducting business. Nonetheless, many merchant families were able to amass large fortunes. As their economic power grew, so did their political influence, and the restrictions against them weakened. People Above the Four-Tiered System Although feudal Japan is said to have had a four-tiered social system, some Japanese lived above the system, and some below. At the very pinnacle of society was the shogun, the military ruler. He was generally the most powerful daimyo; when the Tokugawa family seized power in 1603, the shogunate became hereditary. The Tokugawa ruled for 15 generations until 1868. Although the shoguns ran the show, they ruled in the name of the emperor. The emperor, his family, and the court nobility had little power, but they were at least nominally above the shogun, and also above the four-tiered system. The emperor served as a figurehead for the shogun, and as the religious leader of Japan. Buddhist and Shinto priests and monks were above the four-tiered system as well. People Below the Four-Tiered System Some unfortunate people also fell below the lowest rung of the four-tiered ladder. These people included the ethnic minority Ainu, the descendants of slaves, and those employed in taboo industries. Buddhist and Shinto tradition condemned people who worked as butchers, executioners, and tanners as unclean. They were known as the eta. Another class of social outcasts was the hinin, which included actors, wandering bards, and convicted criminals. Prostitutes and courtesans, including oiran, tayu, and geisha, also lived outside of the four-tiered system. They were ranked against one another by beauty and accomplishment. Today, all of these people are collectively called burakumin. Officially, families descended from the burakumin are just ordinary people, but they can still face discrimination from other Japanese in hiring and marriage. The Transformation of the Four-Tiered System During the Tokugawa era, the samurai class lost power. It was an era of peace, so the samurai warriors skills were not needed. Gradually they transformed into either bureaucrats or wandering troublemakers, as personality and luck dictated. Even then, however, samurai were both allowed and required to carry the two swords that marked their social status. As the samurai lost importance, and the merchants gained wealth and power, taboos against the different classes mingling were broken with increasing regularity. A new class title, chonin, came to describe upwardly mobile merchants and artisans. During the time of the Floating World, when angst-ridden Japanese samurai and merchants gathered to enjoy the company of courtesans or watch kabuki plays, class mixing became the rule rather than the exception. This was a time of ennui for Japanese society. Many people felt locked into a meaningless existence, in which all they did was seek out the pleasures of earthly entertainment as they waited to pass on to the next world. An array of great poetry described the discontent of the samurai and the chonin. In haiku clubs, members chose pen names to obscure their social rank. That way, the classes could mingle freely. The End of the Four-Tiered System In 1868, the Floating World came to an end, as a number of radical shocks completely remade Japanese society. The emperor retook power in his own right, as part of the Meiji Restoration, and abolished the office of the shogun. The samurai class was dissolved, and a modern military force created in its stead. This revolution came about in part because of increasing military and trade contacts with the outside world, (which, incidentally, served to raise the status of Japanese merchants all the more). Prior to the 1850s, the Tokugawa shoguns had maintained an isolationist policy toward the nations of the western world; the only Europeans allowed in Japan were a tiny camp of Dutch traders who lived on an island in the bay. Any other foreigners, even those ship-wrecked on Japanese territory, were likely to be executed. Likewise, any Japanese citizen who went overseas was not permitted to return. When Commodore Matthew Perrys U.S. Naval fleet steamed into Tokyo Bay in 1853 and demanded that Japan open its borders to foreign trade, it sounded the death-knell of the shogunate and of the four-tiered social system.

Friday, November 22, 2019

Heres a Wide Pool of Topics for Exploratory Essays

Heres a Wide Pool of Topics for Exploratory Essays Are you struggling to find a good topic for your paper? Choosing or phrasing a topic for an exploratory essay can be a challenging task. You need to have a researchable topic for your paper. Alongside, you need to ensure that you can access good sources of information about it. Probably you have been trying hard to find a good topic for your paper. Worry no more because we are here for your assistance. In this article, we propose good exploratory essay topics related to the themes of health, education, and parenting. Feel free to use our suggested topics for your essays or ask our expert writers to generate a fresh, unique, and customized topic for your paper. How to Decide Interesting Exploratory Essay Topics Finding interesting topics for your paper is not easy. It is a skill that you have to master. Our guidelines will be definitely helpful for you in this regard. To begin with, think about the area you want to select your topic from. The range of fields is literally countless. Some of the fields you can choose the topic from include fitness, engineering, human body, psychology, food, traveling, and education. These are obviously broad categories. If your teacher gives you the leverage to choose topics for exploratory essay of your choice, and you come up with a paper on such broad categories, the teacher is not likely to welcome this approach. The prime reason behind this is that the field is too vast. A one-word topic anyway doesn’t qualify to be selected for a paper. Consider yourself as a reader of the paper rather than a writer for a moment. You’d like to spend time reading a paper that you know what it’s about. Will you care to read a paper titled ‘education’? Sure, you have tons of information about education already. Likewise, your paper’s readers will like to have a clear idea of what the content is about. So the key is to narrow it down. That brings us to the discussion of sub-categories. Talking about education, its sub-categories can be high-school education, college education, coeducation, virtual education, and home tuition. While you are free to choose the sub-category, you still need to identify interesting and at the same time, academically strong topics within your selected sub-category. In this article, we share with you best exploratory essay topics for three areas – health, education, and parenting. We’ll start by identifying sub-categories for each of these areas, and then you can read five topics. Five Best Topics for Paper Writing On Health Health is an outstanding field to select your topic from. That’s because there’s a lot of room for research work in this area. Medical research papers represent a significant proportion of academic articles. Sub-categories for the field of health can be animal rights as subjects of medical testing, sleep, diet, and the aging process. Here are five suitable college exploratory essay topics related to health: Are mobile phones safe for our ears? The workout is beneficial for blood circulation. The demerits of being a vegetarian. How much sleep is too little sleep? How does the aging process start? Five Easy Paper Topics Related to Education Education is one of the best topics to write a paper on. It is the favorite subject of exploration for most teachers. Some of its sub-categories are online education, knowledge, and spiritual education. Find five good topics for an exploratory essay on it below: Coeducation prepares students for professional life challenges. Can we get educated without attending schools? How is online education different from campus studies? Can schools do spiritual counseling of students? What is the minimum education every person should get? Top Five Paper Topic Ideas On Parenting Parenting is a fascinating and important subject for exploration. Its sub-categories include single parenting, blended families, and gay marriages. Here are five interesting topics to write an exploratory essay on: Nuclear family structure is the best for effective parenting. Parents should never scold their children. Gay parents’ children’s understanding of intimacy. Should children be forced to accept the parents’ religion? How parenting changes a person? The Do’s and Don’ts of Exploratory Essay Topics for College Students As you select the topic of your paper, feel free to phrase it as a question or a statement. You might have observed that the topics we have suggested include both questions and statements. While deciding on a topic, the writers should take care of the following things: Make your topic-specific and narrow. Find a topic that discusses the unique aspect of an area. Read the topic at least three times to ensure that it’s easily understandable. Alongside, there are certain things you don’t want to include while writing your topic. We have created a list of them. While thinking your paper’s title: Don’t make the title longer than 70 characters, including spaces. Don’t use difficult vocabulary in your topic. Don’t insert commas in the topic. Still Need Help? You Can Count On Our Guru’s Assistance We’re sure you will find our suggested easy exploratory essay topics interesting. However, it’s possible that you are writing a paper on an area other than the topics we have discussed on. Let’s say you want to select the topic from the field of technology, and you didn’t find topic suggestions for it in this article. No problem! We can help you out. Place your order going through a simple process on our website. We’ll instantly find a writer for you who is qualified in your own field. Our help is instant, so you will get the topic finalized and suggested within your stated deadline. Just let us know your desired area. Rely on us.

Thursday, November 21, 2019

Business Plan for a Coffee House Assignment Example | Topics and Well Written Essays - 3500 words

Business Plan for a Coffee House - Assignment Example The main purpose of my business plan is to start a coffee house venture as I feel that this is a very viable option. In California today, there are a large number of coffee houses that run because of a demand created by people to have a place where they can sit, relax and enjoy beverages and eatables. Most people are willing to pay a certain amount of money as they would rather meet their friends and family at such locations and enjoy a nice morning, afternoon or evening with them. The sales for coffee have kept on increasing over the last decade despite a time of financial downturn. This is because this is a beverage that has a lasting demand among the community. Therefore, the main purpose of my business plan is to provide people with a place to enjoy their beverages in, coupled with European style food so that they are attracted by the quality and creativity that I have attempted to bring about with the help of my plan. (Weitzman, H. 2006) Other than this, the purpose is also to provide employment, generate profits as well as bring about a fair trade where the farmers who I import my coffee from will be guaranteed at least $1.26 per pound which is twice the going rate for coffee. (Weber, Jeremey 2007) (Weitzman, H. 2006) My products will include a number of meals and beverages as well as desserts, mostly European ones so that people find some amount of differentiation and this is what helps to set my venture apart from the already established coffee houses in the country. I wish to provide the age bracket of 14-28 years a place, with free wireless internet so that they are able to come, relax and enjoy good food and coffee, and at the same time, get their work done, meet their friends and just have a bit of change away from home. I feel I will be able to carry out this project very well since I have excellent interpersonal skills and also a very dynamic personality. I am aware that there are many competitors in this  industry such as Starbucks.

Tuesday, November 19, 2019

Latin American Women, Gender and Sexuality Assignment

Latin American Women, Gender and Sexuality - Assignment Example He, Zapata, is Samuel Brunk’s leading figure in his literary work entitled â€Å"Zapata and the City Boys: In Search of a Piece of the Revolution† (Brunk 33 – 65). It is the case that this article has been produced in many forms. From its original text, it had undergone revisions before the printing and circulation. Aside from the print version, technological innovation has also made it possible to have the text’s electronic version in the pdf format. The main goal of this paper is to write an analytical bibliography of the text through having a close examination of the thirty – three (33) page text of â€Å"Zapata and the City Boys: In Search of a Piece of Revolution† as a physical object. This paper aims to critically analyze the manuscript of the Brunk’s text in order to have a closer reading, understanding and analysis of it. From the title of the article itself, Brunk had recognized that Zapata was not alone in the midst of the revolution. There were these city boys who had played a very significant role Zapata’s rebellion. These city boys were the ones who had assisted Zapata in his fight for his revolutionary movement for an agrarian reform against the Mexican government. Nonetheless, Brunk has divulged to me the shortcomings of the relationship between Zapata and his city boys that made its way for Zapatismo’s failure on achieving a share of the national power. First of all, Zapanta’s heroism especially his capacity to become a leader was questioned. The issue had come from his literacy. Brunk has stated that he was not as a revolutionary Mexican was not an educated one (33). But despite his lack of education, he was able to rise himself to recognition as a hero of the Mexican political arena regardless of the fact that he was not literate (Brunk 33). He was considered by his supporters as literate while his detractors had regarded him as otherwise. This debate was long on – going but there are evidences that Zapata had the capacity to read and write. Nonetheless, based from my analysis of the text, I could say that his intellectual power had its very own limitations. Zapata’s national prominence had begun in 1911 but he had realized that this prominence at a national level was indeed necessary for a piece of a national revolution. He must have this in order for him to have a share of national power in order for the demands for land reform and municipal independence to be passed. However, to begin with this search for power, he must have enough education to be able to in such a political project. Even the concept of what a Mexican nation is was something that Zapata did not fully understand. This is because of the fact that he had not even travelled further than the south – central Mexico. This education was something that was lacking him being the leader of the Liberation Army of the South (Brunk 34). Given that Zapata was lacking the wisdom to completely take charge of his Zapatismo, the city boys had filled up this need for him. By city boys, Brunk has meant that these people who were mostly male and young of that sort

Saturday, November 16, 2019

Planning and Enabling Learning Essay Example for Free

Planning and Enabling Learning Essay This rationale focuses on the four areas of ‘Negotiating with Learners’, ‘Inclusive Learning’, ‘Integrating Functional Skills’ and ‘Communication’. During my research I will draw upon a range of sources which include the internet, books, organisation media (leaflets) and lessons learned. Teaching processes should be cooperative between the student and tutor. To this end tutors should plan strategies like initial assessments, agreeing on learning goals and possible actions to be taken by in order to empower learners to achieve these goals. Petty, G (2009, p530) states: â€Å"Each learner is unique and has individual needs. If the needs of our learners are discovered, the chances of success are greatly increased.† thus as a starting point initial assessments should be carried out prior to commencing a programme of education. Different learners have different learning needs and tutors must know their learners well to judge these requirements. This could be undertaken via a range of questions during the enrolment process, forms or/and questionnaires. Information obtained should be kept confidential so learners feel free to disclose as much information about themselves and their learning needs as possible. Agreeing goals and actions should be accomplished between learners and tutors. The effect being the learner will also feel that his/her views and opinions are being heard and taken into consideration. The advantages to the tutor being that the learner understands their responsibility to advance their own education and tasks/objectives/deadlines required to do so. The tutor should monitor the process to make sure learners reach their learning targets along the way and amend goals by agreement setting new actions when objectives are not reached.

Thursday, November 14, 2019

The Development of Ancient Medicine & Influences Essay -- essays resea

Many different cultures have tried different methods as to find out about the causes of disease and how to treat different kinds of diseases. Various countries have come up with alternate cures and treatments for various diseases. These ancient societies compromise of China, Greece, Egypt and South America. They practiced a wide range of cures for their patients, and they specialize in different fields. For example, meditation and acupuncture were practices in China. Dissection, operations and drug therapy were also performed. But how did theses societies – who did not have as much technology as today – found out about the different illnesses and their cures? The western medicines usually compromise the use of folk remedies and prayers. They now believed that sickness was not a result of punishments sent from gods, but something ‘natural’. Dissection was performed and thus, they knew more about the internal organs of animals – although they were not allowed to dissect humans yet. Plants were also used as medicines. These were known as herbal medicines. In the eastern countries, there seem to be more on religious treatments, and healing the entire body – not just the deformed part. They believed that the whole body is to be treated to maintain a healthy body and prevent disease. Various kinds of treatments were discovered throughout the ancient societies. These cures includes trepanning, surgery, herbal medicines, religious or agricultural remedies, and sacrifices. These were the forms of treatments undertaken by the patients. One interesting fact includes the operated remains, especially the trepanning of the skull. A number of these patients survived the treatment, as some of the wounds have signs of healing. Therefore, they... ...se include the use of a doctor’s observance to decide whether a person needs treatment or not. Another type of cure that has survived to today, are surgery and herbal medicines. Operations are an important part in medicine to keep on healthy. When cures are needed, the body is sometimes operated to take out the diseased part. Herbal medicines – especially Chinese medicine – are still available for use in the modern world. Although most of the world now relies on western medicine, some diseases may not be effective with western medicine, but works with Chinese medicine. Overall, medicine is always changing, but the useful areas of medicine never stop. The development of medicine will continue to improve, hoping that the best and effective medicines are delivered to patients. However, many medicines still follow the ancient ideas, and some treatments even go on.

Tuesday, November 12, 2019

Characteristic of a research study Essay

1. Reliability is a subjective term which can not be measured precisely but today there are instruments which can estimate the reliability of any research. Reliability is the repeatability of any research, research instrument, tool or procedure. If any research yields similar results each time it is undertaken with similar population and with similar procedures, it is called to be a reliable research. Suppose a research is conducted on the effects of separation between parents on class performance of the children. If the results conclude that separation causes low grades in class, these results should have to be reliable for another sample taken from similar population. More the results are similar; more reliability is present in the research. 2. Validity is the strength with which we can call a research conclusions, assumptions or propositions true or false. Validity determines the applicability of research . Validity of the research instrument can be defined as the suitability of the research instrument to the research problem or how accurately the instrument measures the problem. Some researchers say that validity and reliability are co-related but validity is much more important than reliability. Without validity research goes in the wrong direction. To keep the research on-track define your concepts in the best possible manner so that no error occur during measurement. 3. Accuracy is also the degree to which each research process, instrument and tool is related to each other. Accuracy also measures whether research tools have been selected in best possible manner and research procedures suits the research problem or not. For example if a research has to be conducted on the trans-gender people, several data collection tools can be used depending on the research problems but if you find that population less cooperative the best way is to observe them rather than submitting questionnaire because in questionnaire either they will give biased responses or they will not return the questionnaires at all. So choosing the best data collection tool improves the accuracy of research. 4. Credibility comes with the use of best source of information and best procedures in research. If you are using second-hand information in your research due to any reason your research might complete in less time but its credibility will be at stake because secondary data has been manipulated by human beings and is therefore not very valid to use in research. A certain percentage of secondary data can be used if primary source is not available but basing a research completely on secondary data when primary data can be gathered is least credible. When researcher give accurate references in research the credibility of research increases but fake references also decrease the credibility of research. 5. Generalizability is the extent to which a research findings can be applied to larger population. When a researcher conducts a study he/she chooses a target population and from this population he takes a small sample to conduct the research. This sample is representative of the whole population so the findings should also be. If research findings can be applied to any sample from the population, the results of the research are said to be generalizable. 6. Empirical nature of research means that the research has been conducted following rigorous scientific methods and procedures. Each step in the research has been tested for accuracy and is based on real life experiences. Quantitative research is more easy to prove scientifically than qualitative research. In qualitative research biases and prejudice are easy to occur. 7. Systematic approach is the only approach for research. No research can be conducted haphazardly. Each step must follow other. There are set of procedures that have been tested over a period of time and are thus suitable to use in research. Each research therefore should follow a procedure. 8. Controlled-in real life experience there are many factors that effect an outcome. A single event is often result of several factors. When similar event is tested in research, due to the broader nature of factors that effect that event, some factors are taken as controlled factors while others are tested for possible effect. The controlled factors or variables should have to be controlled rigorously. In pure sciences it is very easy to control such elements because experiments are conducted in laboratory but in social sciences it becomes difficult to control these factors because of the nature of research.

Saturday, November 9, 2019

Reaction Paper: GMRC Essay

For God so loved the world that he gave his one and only begotten Son, that whoever believes in him shall not perish but have eternal life. John 3:16 As we grow older things started to change. Changes in our surroundings, people we meet every day, our own point of view in life, and our own faith. These changes affect our daily existence. As a child, we are innocent of everything, we don’t care if we get tired of just playing around for the whole day, we don’t care if our clothes get dirty, we don’t care if there is a dirt on our face, but we do get scared when our mother and father get mad on us for the mistakes that we do. But in spite of these as a child; we still give the beautiful smile without keeping any grudges deep in our heart. As a child, we are pure and innocent and there is a glow of faith to God in our child heart. As we grow older, we are starting to expose to the reality of life. Life becomes complicated. We starting to have enemies and keep grudge s in our heart, we starting to become attached to the materials things around us, we starting to disobey our parents, we starting to be weak and fall on the sin, and we started to slip away on our faith and forget that there is a loving and forgiving God that watching us. As we celebrating the Christmas season, I would like to give emphasis to our FAITH and a beautiful verse and the heart of the bible, John chapter 3 verses 16. â€Å"For God so loved the world that he gave his one and only begotten Son, that whoever believes in him shall not perish but have eternal life.† If we give our self a time to reflect on this remarkable verse on the bible, it will really transform our faith and our life. People may asks with a lot of how, why, who, and what questions on how this verse will affects us in our faith and to our daily life. Yes indeed, people will always questions God for so many reasons but we don’t bother to reflect and to analyze our own actions to our selves, towards our love ones and to the other people, to our environment and how much we offended GOD for the many sins we committed every single day. When our great father Adam and our great mother Eve committed the biggest sin, they cut the string that binding us to God, the morta l sin that passes to the generation of all mankind. But God is so good; he works in many mysterious ways and promises to save the human race from sin. God gave his one and only begotten son Jesus Christ to us. We celebrate the Christmas because the birth of Jesus Christ gives us new hope and new  life. The births of Jesus Christ on the manger show and reflect the humility of the Son of God. Also through this humility of the son of GOD, the three wise men give homage, respect and gave different kind of gifts that only for a king. The birth of Jesus Christ rejoices our heart in gladness. The birth of Jesus Christ is knocking at a door of our hardened heart and teaching us to be a child again. A child heart that is full of hope, happiness, humility, care, love and faith. It’s amazing how God really works and show how much He care and love the human kind through his Son Jesus. God sent his son Jesus to the world to carry a greatest mission, a mission to save all mankind from sin that weaken and destroy our faith. Jesus lives a life on earth with simplicity, love and obedience to his father Joseph and mother Mary but He never f orget the greatest work that our Lord God put on his shoulders. He started to proclaim the words of the Lord. He started to travelled and performed different kind of miracles. He touches and changed the life of different people. He healed different kind of sickness that makes our earthly body weak. Jesus Christ founded the sacrament of the Eucharist. While they were eating, Jesus took bread, said the blessing, broke it, and giving it to his disciples said, â€Å"Take and eat; this is my body.† Then He took a cup, gave thanks and gave it to them saying, â€Å"Drink from it, all of you, for this is my blood of the covenant, which will be shed on behalf of many for the forgiveness of sins.† (Matthew 26: 26-28). At the last suffer; Jesus founded the Eucharist to share with us His life and to provide us with the commemoration of his suffering and pain. When the time of Jesus Christ came, He carries his greatest mission. He shows his humility, as his holiness and divinity are trampled upon by the people he has chosen to be his own. People spit in His face and He struck him and while other slapped him by saying that his not the Messiah. But Jesus Christ accepted every pain, mocking and humiliation that the people gave to him without talking back or complaining. Jesus Christ can ask God the Father to send angels and protect him but he chooses to suffer in obedience to the will of the Father. Jesus Christ embraced all mankind, when He stretched his hands on the cross to redeem us from our sins. Jesus Christ cross proclaims the wonder of his love to all of us. God the father willed his one and only begotten son Jesus, to die on the cross for the sins of the world for us to understand how much God and Jesus Christ love the mankind  unconditionally. As we accept Jesus Christ, true God and true man in our life, his victory on the cross teaches us to reflect on his suffering, death and resurrection in order for us to have an unfailing faith in Thy goodness that has no end. Jesus Christ led us to many beautiful lessons. He teaches us to reflect and to be strong and to hold on to our faith in the midst of present danger and fear. He teaches us to bear our cross so that we may be united to his suffering as we pass by on our earthly life and to be worthy to hope for a new life in the kingdom of God.

Thursday, November 7, 2019

How to get an Order of Protection

How to get an Order of Protection What do you do when you feel unsafe with someone in your family or household? Contacting law enforcement and getting an order of protection may be for you.   The Facts An order of protection (also called a restraining order) is an official legal document, signed by a judge, that is filed against a current or former family member or household member or other similar relationship. The order forces that individual to keep at a distance and is intended to prevent his or her abusive behavior toward you. Enforceable in court, it can be drafted to meet your specific needs as they apply to your situation. How It Works An order of protection can require the abuser to stay away from you and limit other forms of access; it can prevent the abuser from contacting you by phone, cell phone text messages, email, mail, fax, or third parties. It can force the abuser to move out of your home, give you exclusive use of your car, and award you temporary custody of your children along with child support, spousal support, and the continuation of insurance coverage. If the order of protection is violated by the abuser- if he or she visits you at home, in the workplace, or anywhere else or makes phone calls, sends emails, or attempts to contact you- the abuser can be arrested and placed in jail. How to Obtain One To get an order of protection, you have several options. You can contact the states or district attorney or inform the police that you wish to apply for an order of protection. You can also go to the county in which you or your abuser resides, and ask the court clerk for Order of Protection forms, which must be filled out. After the paperwork is filed, a hearing date will be set (typically within 14 days) and you will be required to appear in court on that day. The hearing may take place either in family court or criminal court. The judge will ask you to prove that you have experienced abuse or been threatened with violence. Witnesses, police reports, hospital and physician reports, and evidence of physical abuse or assault are often necessary to convince the judge to issue an order of protection. Physical evidence of abuse such as injuries caused by abuse or photos that show past injuries, property damage, or objects used in the assault will help make your case. How It Protects You The order of protection provides you an opportunity to define your safety needs. If children are involved, you can request custody and restrictions on visitation or no contact orders. Whenever the abuser violates the terms of the order of protection, you should call the police. Once you obtain one, it is imperative that you make multiple copies of the document. It is important that you carry a copy of your order protection at all times, particularly if you have children and there are custody and visitation limitations. Sources â€Å"Domestic Violence.†Ã‚  American Bar Association, www.americanbar.org/groups/public_education/resources/law_issues_for_consumers/protection_howget/.â€Å"Obtaining an Order of Protection.†Ã‚  FamilyEducation, 25 July 2006, www.familyeducation.com/life/divorce-law/obtaining-order-protection.

Tuesday, November 5, 2019

Connote and Denote - Commonly Confused Words

Connote and Denote - Commonly Confused Words The verb connote means to suggest, imply, or signify indirectly. The verb denote means to indicate, serve as a sign of (something), or signify directly. Examples: The word train, which denotes transportation, also connotes old-fashioned travel, perhaps the nineteenth century by association, maybe a sort of romanticism of traveling, even mystery, exoticism, and intrigue, as in the Orient Express; or in another vein, slowness, noise, pollution, crowds, and the like.(Mark Gottdiener, The Theming of America, 1997)[I]n English and other languages, the high-front vowel ee often seems to connote small, as in teeny-weeny.(Jack Rosenthal, From Arf to Zap. The New York Times, June 30, 1985)Contrary to the popular misuse of the term to denote a computer criminal, a hacker is someone who solves a problem in a clever or little-known way.(Adam Pash and Gina Trapani, Lifehacker, 2011)[T]he Lenovo rep used the term rip and flip to denote how the screen can be removed and reconfigured. I’m not sure whether the term will stick, but that’s basically the near future of portable computing: your screen detaches from the keyboard to be used as a tablet for fun or mobility, and then docks back into the keyboard when you need to do some work.(Doug Aamoth, The Phrase ‘Rip and Flip’ Basically Sums Up the Near Future of Portable Computing. Time, January 7, 2013) Usage Notes: A word is said to connote something if it suggests or implies secondary meanings/associations/emotions additional to (or other than) its primary or literal meaning. A word is said to denote something if it indicates, signifies or, simply, means it. . . .To use connote for denote is a common looseness; to use denote for connote is plain wrong.(B.A. Phythian, A Concise Dictionary of Confusables. John Wiley Sons, 1990)Denote is rarely if ever misused. Connote, however, is becoming rarer by the day in its traditional sense, illustrated here: In careful usage, notoriety carries a connotation of wichedness, evil, or gravely bad conduct. James J. Kirkpatrick, A Little Refresher Course, Tulsa World, 25 Nov. 1996, at A8. . . .And connotate. *Connotate is a needless variant of connote.(Bryan A. Garner, Garners Modern American Usage. Oxford University Press, 2009)The confusion lies in these signifying senses, for denote describes the relation between the expression and the thing it conventiona lly names, whereas connote describes the relation between the word and the images or associations it evokes:  ...the term leisure, as here used, does not connote indolence or quiescence. - Thorstein Veblen, The Theory of the Leisure Class, The American Heritage Guide to Contemporary Usage and Style, Houghton Mifflin, 2005. Practice Exercises (a) Odd–even pricing (or psychological pricing) means pricing at odd-numbered prices to _____ a bargain and pricing at even-numbered prices to imply quality.(C.W. Lamb et al., Marketing, 2009)(b) Ladies and gentlemen, a big hand for the letter X. Its the most versatile letter in the alphabet. A singular X can _____ a kiss, the location of buried treasure, or a mistake in a schoolboy essay.(Charlie Brooker, Opportunity Knocked. The Guardian, September 10, 2004)(c) I don’t doubt that the name [Redskins] was intended to be complimentary rather than mockingit was surely supposed to _____ skill, bravery and a warrior spirit. But intentions are irrelevant if a large proportion of the group that it’s honoring consider the name a racial slur.(Pat Meyers, Style Conversational Week 1037. The Washington Post, September 5, 2013) Answers (a) Odd–even pricing (or psychological pricing) means pricing at odd-numbered prices to  connote  a bargain and pricing at even-numbered prices to imply quality.(C.W. Lamb et al.,  Marketing, 2009)(b) Ladies and gentlemen, a big hand for the letter X. Its the most versatile letter in the alphabet. A singular X can  denote  a kiss, the location of buried treasure, or a mistake in a schoolboy essay.(Charlie Brooker, Opportunity Knocked.  The Guardian, September 10, 2004)(c) I don’t doubt that the name [Redskins]  was  intended to be complimentary rather than mockingit was surely supposed to  connote  skill, bravery and a warrior spirit. But intentions are irrelevant if a large proportion of the group that it’s honoring consider the name a racial slur.(Pat Meyers, Style Conversational Week 1037.  The Washington Post, September 5, 2013)

Saturday, November 2, 2019

Press release Article Example | Topics and Well Written Essays - 500 words

Press release - Article Example NGO under Penal Reform aims at training prison staff on a number of areas. Areas of interest range from rehabilitation priority to discrimination reduction as well as incorporating respect for humanity when handling prisoners. The prison law enforcing officers will get training on the legislative reforms that seek to improve legal precautionary measure for prisoners. It is also the mandate of the NGO during the process to develop proper and appropriate training curricula for prison law enforcing officers. It will as well provide prison staff with technical assistance to training in conflict resolution. At that time, the prison staff will get an opportunity to understand the need to apply other human right friendly methods of discipline. Training prison staff will provide other possible alternatives to corporal punishment to inmates. Alternatives such as services to the community, working in the government farms among others. Prison staff will also acquire special training on how and when to receive complaints from the prisoner as well as addressing them amicably. The NGO also seeks to promote the standard principle organization that protects all persons under any form of detention. The NGO has also laid down foundation to raise public awareness about prison population and its composition. Based on its plan, the NGO intends to take into account the affairs of vulnerable groups and harmful impacts of imprisonment. The detainees will have a chance to understand their rights and give them the advantage of pre-trial detention or imprisonment. The prison wardens should also learn during the training that the post-conflict areas need a healing and reconciliation mechanisms. Healing and reconciliation process does not encourage brutal means of handling inmates. The NGO further wishes to announce its collaboration with other stakeholders to secure funds

Thursday, October 31, 2019

Ryanair Industry Analysis and Strategy for the Future Essay

Ryanair Industry Analysis and Strategy for the Future - Essay Example The heÐ °rt of RyÐ °nÐ °ir’s strÐ °tegy is bÐ °sed on providing Ð ° no frills service with low fÐ °res designed to stimulÐ °te demÐ °nd, pÐ °rticulÐ °rly from budget conscious leisure Ð °nd business trÐ °vellers who might otherwise hÐ °ve used Ð °lternÐ °tive forms of trÐ °nsportÐ °tion or who might not trÐ °velled Ð °t Ð °ll. Following on from this I looked Ð °t the externÐ °l environment thÐ °t Ð °ffects RyÐ °nÐ °ir, to get Ð ° brief ideÐ ° of the possible opportunities Ð °nd threÐ °ts. IncreÐ °sed TrÐ °de-union Pressure: with the Ð °cuisition of Buzz Ð °irline in 2003, RyÐ °nÐ °ir hÐ °s undergone some mÐ °jor chÐ °nges in the mÐ °nÐ °gement structure Ð °s well Ð °s in its stÐ °ff polici. From 400 till 600 employess were dismismissed due to the RyÐ °nÐ °ir’s policy to dispose of the redundÐ °nd stÐ °ff. RyÐ °nÐ °ir mÐ °nÐ °gement Ð °rgued thÐ °t the productivity of Buzz Ð °t 3,000 pÐ °ssengers per employee wÐ °s unÐ °cceptÐ °ble compÐ °red with 10,000 pÐ °ssengers per employee Ð °t RyÐ °nÐ °ir. RyÐ °nÐ °ir wÐ °s Ð °ccused by trÐ °de unions of telling stÐ °ff to â€Å"Ð °ccept the cuts or else †¦Ã¢â‚¬ . EU ExpÐ °nsion: Before the Ð °cquisition, RyÐ °nÐ °ir wÐ °s the biggest user of StÐ °nsted, occupying 45% of lÐ °nding slots while eÐ °syjet/Go hÐ °d 26% Ð °nd Buzz hÐ °d 12%.xiv The merger thus sÐ °feguÐ °rded RyÐ °nÐ °ir’s position Ð °t StÐ °nsted. Moreover, it gÐ °ve RyÐ °nÐ °ir Ð ° UK Ð ir OperÐ °ting CertificÐ °te, which Ð °llowed the compÐ °ny to fly from BritÐ °in to destinÐ °tions outside the EU. Big leÐ °p towÐ °rds †open skies†: The US hÐ °d signed open bilÐ °terÐ °l Ð °greements with EuropeÐ °n countries individuÐ °lly, deÐ °ls which were seen Ð °s Ð ° big leÐ °p towÐ °rd â€Å"open-skies†. Ð ll cÐ °rriers in the two countries concerned were given unlimited rights to operÐ °te trÐ °nsÐ °tlÐ °ntic routes between Ð °ny two destinÐ °tions, with no frequency, cÐ °pÐ °city or tÐ °riff control. In Ð °ddition, unlimited Fifth Freedom rights were grÐ °nted, which Ð °llowed Ð °irlines to cÐ °rry trÐ °ffic between two foreign

Tuesday, October 29, 2019

Visual Literacy in Teaching and Learning Research Paper

Visual Literacy in Teaching and Learning - Research Paper Example It refers to a group of vision competencies which human beings develop by seeing and integrating other sensory experiences at the same time. Apparently, the development of these competences is important to normal human learning. In this regard, when these competencies are developed, they enable people who are visually literate to discriminate and interpret visible actions, symbols, objects, whether or natural or man-made, that they encounter in their environment (Elkins, 2007). Through the creative use of these competencies, people are able to communicate with others effectively. Research has proved that the use of visuals in teaching enhance learning to a larger extent. Proper utilization of visuals results in a greater degree of learning. This paper examines the application of visual literacy in the teaching and learning process as a contemporary issue in visual literacy. Description of visual literacy in teaching and learning In the recent years, there has been a tremendous increa se in the use of visual elements in teaching and learning processes.... In addition, visuals such as graphics, images and other visual strategies used today are designed to increase learners’ comprehension of literary texts. Pictures, charts, maps and diagrams are among the common visual tools which are extensively used for effective learning. Through paintings, comic strips and creating collages, learners are able to demonstrate high levels of comprehension and are able to link visuals with texts (Bull & Anstey, 2006). Tattoos are also used to represent various literary characters. Proper care should always be taken when selecting an appropriate visual tool to use. However, preference should be given to color graphics in that black and white graphics are preferred. Film is also another effective form of visual aid used in teaching and learning. Visuals help students to focus and have full attention to the pictures and the accompanying words. Genesis of visual literacy in teaching and learning It is worth noting that although there has been increa sed integration of visual enhancement in the educational process in the recent years, the idea is not a new one. In this purview, the integration of visual and verbal information is evident throughout history. For instance, renowned educators and philosophers of ancient time clearly displayed appreciation for visual enhancements. Aristotle once noted that it is impossible to think without image (Bull & Anstey, 2006). A renowned ancient painter, Leonardo da Vinci, too, recognized the importance of visuals. He translated words from various aspects into drawings (Bull & Anstey, 2006) Also, alphabetical characters began as pictures that depicted various meanings. These symbols depicted man-made language devoid of distinctions between pictures and words. It is only

Sunday, October 27, 2019

Auditor Liability: History, Changes and the Enron Case

Auditor Liability: History, Changes and the Enron Case Audits are carried out to ascertain the validity and reliability of the companys information especially financial information and provide an assessment on the effectiveness of the internal control system. Auditors are responsible to express appropriate audit opinion on the financial statements so as to give a true and fair view of the companys financial position based on the audit evidence they obtained throughout the audit procedures performed. Although auditors need not purposely design audit procedures to detect fraud, they are required to disclose the fraud that they have identified immediately. Recently, audit liability has become an international issue that attracts the concern of practitioners and academicians alike. Auditors liability is the possible legal obligation of an auditor for breach of contract or negligence. Auditors liability can be derived from contract law where auditor is bound by the contract or engagement letter and auditors liability is based on breach of contract; common law where the auditors liability concept is based on auditors negligence, gross negligence or fraud that are developed through court decisions; or statutory law where liability is developed through state statutes or Federal securities laws. An auditor can be held liable for breach of contract, negligence, gross negligence or fraud. Breach of contract will cause the auditor to be liable to their clients while negligence, gross negligence or fraud will lead to the auditors liability towards clients and also third parties. 2.0 The Evolution of Auditors Liability This report will basically discuss on the trend of auditor liability to third parties in United Kingdom (UK) and United States (US) as the liability pressure in these two countries is predominantly intense. The trend of auditor liability to clients will not be discussed in this report as it does not change much. This is because the auditors liability to clients occurs only when there is breach of contract, i.e. when the auditor fails to meet the requirements that were established in the contract or normally in the engagement letter. Prior to 1970s, claims against auditors were relatively rare although the issue of auditors liability to clients and certain third parties has always been there. Nowadays, the number of lawsuits against auditors and public accounting firm have increase in the countries such as US, Canada, UK and Australia. Hence, the auditing profession faces litigation crisis and needs to spend a lot of time and costs defending against the lawsuits. The increase in litigation has brought about some negative effects. For instance, the litigation cost and cost of professional liability insurance of an audit firm has increased which will affect the ability and going concern of the audit firm, and increasing number of capable and experienced accountants leaving the profession which may lead to the issue of lack of accounting professionals in future. Unless action is taken, the future of auditing is under threat; this is clearly not in the publics interest (Ward, G., 1999). As there are many negative effects from the litigation, many researches have been done and proposed that the auditor liabilitys scope should be limited to reduce the litigation risk of an audit firm. The most common suggestions include replacing of joint and several liabilities with proportionate liability, capping of auditor liability to a particular limit and so forth. The scope of auditors liability is expected to be limited in future if the suggestions have been implemented. According to Pacini, C., Hillison, W. Sinason, D. (2000), the trend of the legal liability of auditor to third parties has emerged towards a narrower scope. 2.1 United Kingdom (UK) The issue of auditor liability in UK can be determined at the national level where the decision that binds on all the courts in the country is made at the highest national court. Before 1964, it is relatively difficult for a third party to sue an auditor for negligent misstatements. However, the situation has change in 1964 due the case of Hedley Byrne Co. vs Heller Partners Ltd. (1964). After Hedley Byrne case, there was an apparent trend in the expanding of the scope of duty of auditor to third parties. The case of Hedley Byrne generally provides certain tests that must be satisfied for extending the auditors duty of care to third parties: (1) the auditor must aware that the financial statements are to be used for a particular purpose, (2) a known party was intended to rely on financial statements for that purpose, and (3) there must have been some conduct on the part of the auditor linking him to that party, which indicates the auditors understanding of that partys reliance (Messier, W. F., 2007). This case has brought about the concept of reliance where the auditor will be liable if they had been negligent in conducting audit and the third party had relied on the financial statements audited by them. For auditor to be liable to third parties, it must be reasonable for a third party to place reliance on the auditors report and that the auditors were alert that the person would rely on the report. Next, the case of JEB Fasteners Ltd. vs Marks Bloom Co. (1981) and Twomax Ltd. and Goode vs Dickson, McFarlane Robinson (1982) had emphasize on the concept of foreseeability which seems to lead to the view of unlimited auditor liability. The auditors should be able to anticipate that third party will use the audited financial statement as a guideline in decision making process. Both cases had resulted in the growing number of third parties which have a legal right to sue auditor for negligence. In other word, auditors liability to third parties has increased. According to Pacini, C., Hillison, W. Sinason, D. (2000), the widening area of auditor liability to third parties was virtually reversed by the decision of the House of Lords in the Caparo Industries plc. vs Dickman Others (1990) case. From Caparo case, it was held that three necessary tests must be done in order to determine whether a duty of care by auditor can be imposed. First, the foreseeability of the occurrence of damages due to the misstatement must exist. Secondly, a relationship of proximity must exist between auditor and the suing party. Lastly, it must be just and reasonable to put into effect the duty of care on the one party for the benefit of the other. Auditor will only be liable to the third parties if these three criteria have been fulfilled. Since Caparo case, several cases involving alleged auditors negligence have occurred and the UK courts continued to limit the auditors liability to third party. In a nutshell, the Caparo decision has lessened the scope of auditor liability to third parties for negligent misstatements and cutting back the trend of extending the auditor liability to the unlimited class of investing public. 2.2 United States (US) In US, the issue of auditors liability is determined by the state courts or state legislatures separately where different judicial reasoning are applied in different jurisdictions which results in various rules of law in different states. Four different legal standards have evolved in different states of US to judge the auditor liability to third parties which include privity rule, near privity standard, restatement standard and lastly reasonable foreseeability standard. Different states will adopt different standard which will lead to a different result. Until the mid 1980s, the trend of the auditors liability in US still reflected a tendency toward widen scope of auditor liability to third parties. 1986 is the turning point of auditors liability in the US when Illinois passed an accountant privity statute and since then a trend has emerged toward a more narrow scope of duty to third parties (Pacini, C., Hillison, W. Sinason, D, 2000). 2.3 Summary As a conclusion, the evidence supports a trend towards limiting auditor liability to third-party in both UK and US. 3.0 Current Status of Auditors Liability 3.1 Public Perspective Fraud detection The extend of auditors liability largely depends on the responsible that is borne by a particular auditor. However, the liability pressures enforced to auditor has been increasing in several countries. The current public perspective is that auditors are no longer merely responsible to provide true and fair view on financial statement, but also responsible of detecting fraud on the company operation (Reffett.A,2010). Auditors negligence may as a result cause them to get involved in legal suits. A research has shown that the legal environment in five main countries, which include United Kingdom, Canada, Australia, New Zealand and USA, has examined the legal climate in relative to the auditors liability because third parties in those countries are filling lawsuit against auditors negligent misrepresentation in the financial statement. Therefore, current legal framework is trying to narrow down the liability of auditors to reduce their litigation risk (Reffett.A ,2010). In addition to that, auditor is now currently refusing to accept high risk client audit engagement and increase the cost for professional liability insurance so as to reduce their liability. That is because they need to protect their professions. Otherwise, auditors liability will become gradually heavier as if they will be sued when they failed to detect fraud. Yet, should auditor free from their negligence on the financial statement as their scope of responsibilities are mainly not detecting fraud? (Hassink. H, Meuwissen.R, Bollen.L ,2010). To clarify that, some researches have been done. Research has shown that there is certain level of fraud that can be detected by auditors. Therefore, if auditor fails to detect certain level of fraud, he is said to be liable for negligence. There are a certain standard which has been set to determine auditors liability. Those are the level of evidence for the type of fraud cases to be detected by auditors; determine whether auditors have complied with auditing standards regarding fraud to the impact on various context variables that has been detected by auditors. Another issue raised is that whether or not auditors who are able to collect more fraud evidence are considered to be doing the right things. The answers are still in question and it is really based on judgments from the public (Pacini.C , Hillison.W , Sinason.D ,2000). Because of that, expectation gap somehow exist while carrying out the audit work. 3.2 Lender Perspective Interjecting themselves into decision making of a company Auditor is responsible of expressing opinion on the going concern position of client. If auditor fails to express the opinion, auditor will be liable for negligence. However, in fact, auditors are expressing opinion based on the sufficient information provided by the accountants. However, if auditors express an opinion on the existence of the company for the next twelve months, auditors get involved into decision making process of a company (Pacini.C , Hillison.W , Sinason.D , 2000). These responsibilities should be borne by accountants of that company. That is because the time frame provided by auditor to access the going concern of a company will be too short. Therefore, the opinion provided may not be correct. Yet, as the issue of going concern for a company is important for users, especially lenders and suppliers, they may file lawsuit against auditors due to auditors negligence. 3.3 Legal Perspective Judges have bias in making evaluation on auditors decisions Auditors will often make their professional judgment while making decisions. Yet, sometimes, they may fail to foresee anticipated financial problems or any fraudulent act of the client. However, judges has become bias for evaluating the decision made and liability borne by auditors, especially after the failure of Arthur Anderson in discovering that its client has significantly understated the amount of obsolete inventory (Anderson. J.C, Jennings. M.M, Lowe.D.J, Reckers.M.J , 1997). By law, auditor will be liable for their negligence as if they do not exercise due care while conducting an audit. However, when judges tend to believe that auditors purposely breach its professions and professional requirement, they may make wrong judgments while determining the liability of auditor. To reduce the auditors liability, accounting profession has enacted the audit standards to expand auditors responsibilities to reduce the number of audit failures. However, these efforts will not help a lot as if they are done alone. Most importantly, we have to debias the judges in their decision making process. There are lots of methods that have been used to debias or to reduce the judgment errors. That is because judges play important roles in controlling important element of the trial. For example, there are some specific methods designed for judges to determine the liability borne by auditors. Therefore, a correct judgment can be reached. However, in reality, judges do not really believe in due diligence of auditor because of the increase in number of corporate scandals in recent years. Despite the bias view by judges, UK government has talk on contributory negligence to reduce the liability against negligent auditors. In addition to that, US Private Securities Litigation Reform Act enabled auditors to have negotiation on proportional liability so as to protect auditors from their liability towards shareholders. However, the enforcement of those acts seems to be the main reason behind US audit failures. It is claimed that auditors are given substantial protection. That is because the situation has made the investor has no way to sue parties like law and accounting firm which may get involved in fraudulent activities (Anderson. J.C, Jennings. M.M, Lowe.D.J, Reckers.M.J , 1997). 3.4 Shareholder Perspective Auditor needs to give absolute opinion rather than reasonable opinion on financial statements To reduce the power of manipulation of directors, auditors are indirectly becoming the agent appointed by shareholders to be independent parties of company and directors. Yet, shareholders at the same time doubt the independent of the auditors while they carry out their audit work. That is because they do not know the extent of the auditors honesty and integrity (Sikka.P, Filling.S, Pik Liew, 2009). However, as shareholders are constrained by lots of liability arrangement which can safeguard auditors professions, shareholders hold on to the opinion that auditors hold the responsibility to discover any irregularities in the company and any inconsistency raised. Therefore, auditor holds a responsibility that they have to be able to assess the effectiveness of the internal control inside the corporation, supported with relative substantive procedures within a short audit period. After carrying out all the audit work, it is the responsibility of auditor to reach to an accurate conclusion, especially those concerning financial difficulties and going concern of the clients company. Auditors are liable for shareholders in respect of the truthfulness of the presentation of financial statement. Their liability is going to be heavier because of the increase of complexity of the accounting environment and practices (Sikka.P, Filling.S, Pik Liew ,2009). 3.5 Summary As a whole, it is still a question whether less liability for auditors in certain areas will encourage more accurate financial statement. These are still challenges ahead for the auditor, especially facing legal suits filed by third parties due to misrepresentation of financial statement. 4.0 Relevance of the Topic 4.1 Enron Case Summary of the Case During the 1990s, Enron is a relatively small domestic Texan energy company. Then, Enron become one of the largest US corporations with a selection of international energy trading and utility operations. Enron has a strong profits grew and its market value has reached $70 billion (Accountancy as cited in Unerman ODwyer, 2004). However, concerns relating to Enrons profitability and the major share sales by senior executives have driven a slow but continual decline in share prices in August 2000. In October 2001, US stock market was shocked by the announcement of Enron about the accounting adjustments leading to a significant loss for its third quarter of $618 million and a decrease in its reported net asset value of around $1.2 billion. (BusinessWeek cited in Unerman ODwyer, 2004). At the following weeks, the aggressive earnings management practices by hiding large scale losses and liabilities on off balance sheet was revealed. The senior executives of Enron had created about 3500 off balance sheet partnerships (Special Purpose Entities (SPEs)) (Sloan cited in Unerman ODwyer, 2004). Enron filed for Chapter 11 within 2 months. It has become the largest corporation to enter Chapter 11 bankruptcy with $55 billion estimates of outstanding liabilities. Many official inquiries into Enron where started after the company was collapsed (McLean cited in Unerman ODwyer, 2004). Auditor of Enron Arthur Andersen Arthur Andersen, one of the Big Five global auditing firms, was auditor of Enron. In January 2002 allegation surfaced that, Andersen had shattered most of its working papers with Enron when the Securities and Exchange Commission (SEC) initiated the investigations into accounting practices at Enron (The Business cited in Unerman ODwyer, 2004). Further investigations disclosed that Andersen had played a key role in developing the aggressive earnings management techniques executed by Enron. Andersen was exposed to conflicts of interest because it made more fees in 2000 from selling consulting services to Enron ($27 million) than it did from auditing the Enrons accounts ($25 million) (McLean cited in Unerman ODwyer, 2004). Many clients of Anderson were switched to other big auditing firms because they lost faith in Andersen after these revelations. Andersen was collapsed due to this withdrawal of trust. As a result, there are only Big Four global auditing firms after Enron case. SOX and its impact on Auditors Liability Sarbenes-Oxley Act (SOX) was enacted after the collapse of Enron. A lot of major developments in auditors liability have arisen in US as a result of SOX. The main purpose of SOX is to increase the transparency of financial reporting by improving corporate disclosure and governance practices and to encourage an ethical climate (Toda McCarty as cited in Chung, Farrar, Poonam Thorne, 2010). Auditors liability to third parties has increased because SOX specifies the scope of third parties to whom an auditor owes a duty of care, and requires accounting firm to issue additional financial reports, add disclosure in financial reports or issue new reports about themselves (Chung et al., 2010). Since third parties could rely on this new information which is not previously required when making investment or credit decisions, it increases auditors liability to third parties. In addition, SOX has higher penalties for violations of it as compared to previous legislation. This amendment increases significantly the legal liability of auditors practicing in US. International Reactions after Enron Case In response to SOX, many countries all over the world for example Canada, U.K.., Australia and New Zealand have enacted their legislation. New oversight bodies have been created in U.S. and Canada (Chung et al., 2010). Moreover, the legislation in U.K. and Australia has been modified, and the Institute of Chartered Accountants in New Zealand has issued corporate governance guidelines (Chung et al., 2010). The quick actions taken by countries are to fulfill shareholders demand after numerous failures on trying to increase the auditors liability to third parties. Malaysian Reactions after Enron Case In Malaysia, Malaysian regulators have constructed a more organized and disciplined financial reporting structure to ensure compliance and provide more confidence to the public (MIA Editorial Team, 2002). Hence, Malaysias auditor liability has increased in post-Enron era. Nevertheless, numerous fraud events were discovered in local companies such as Transmile, Megan Media and the Port Klang Free Zone in recent years. Thus, then-Prime Minister Tun Abdullah Ahmad Badawi declared the need to set up an audit oversight mechanism to control and administer the financial reporting of the Public Interest Entity (PIE) in his Budget Speech 2008. In year 2010, Parliament of Malaysia has approved the Securities Commission (Amendment) Act 2010 which gives the permission to set up the Audit Oversight Board (AOB). The AOBs mission is to oversee the auditors of PIE and protect investors interest by promoting confidence in the quality and reliability of their audited financial statement (Gomes, 2010). Moreover, AOB will ensure that Malaysian regulatory framework for auditors are in line with international practices. The establishment of AOB virtually increases auditors liability. 5.0 Own Opinions Regarding the Issue of Auditors Liability 5.1 Impacts of Increased Auditors Liability Article entitled Scope of Auditors Liability, Audit Quality, and Capital Investment mentioned that the accounting profession has been facing increasing number of third-party lawsuits since 1960s. Lawsuits against auditors have resulted in direct financial effects as well as other non-financial effects to the profession and society. Audit firms are experiencing increased costs to settle lawsuits which include the management time and insurance premiums. Moreover, audit firms have suffered negative impact on reputation due to the negative publicity arising from litigation. Also, from the article entitled Auditor liability to third parties: an international focus, it is claimed that the increase in litigation for auditors has led to some detrimental effects. One of the effects is accounting firms now have became more persistent in rejecting the engagement with clients that are viewed to possess high-litigation-risk. Besides that, theres a decrease in the availability and increase in the cost for professional liability insurance. Eventually, many of the experienced accountants gradually depart from the profession. In addition, Bialkin and Cooper (1986) warned that the trend of expanding the scope of auditors liability to third parties will result in a fall in the quality level as well as the scope of services provided by the profession. 5.2 The Need to Minimize Auditors Liability Therefore, theres a need to minimize auditors legal liability. We need to minimize the legal liability of auditors because if the legal liability of auditors continues to rise without any control enforced, the profession might face a severe lack of experienced people in the profession. Accountants and auditors will start quitting the field fearing that they might be the next to face litigation due to negligence. This will eventually results in a chaos in the corporate world when the day where no competent auditors are available to audit the financial statements arrived. In order to minimize auditors legal liability, steps have been taken by the professionals and by individual firms. 5.3 Ways to Minimize Auditors Liability A special committee was formed by the American Institute of Certified Public Accountants in the late 1985 in order to develop a legislative program for liability reform. The program focuses to limit the scope of auditors liability to third parties by retaining the privity standard. Privity approach, Restatement approach, Foreseeability approach Derek K. Chan (2002) concluded in his paper that from an efficiency approach, the privity approach is the best approach to confine an independent auditors work if compared to Restatement approach and foreseeability approach. This is because privity approach provides the firm a credible mechanism where the firm can identify lenders into two groups within its own discretion 1. Lenders who are eligible to recover their losses from the auditors; 2. Lender who are excluded from recovering their damages from the auditors. Restatement approach provides less flexibility for the firm to decide which lenders are eligible, hence expands auditors liability. The foreseeability approach offers no flexibility at all to the firm as this approach broadens auditors liability to include foreseeable third parties who will rely on the audited financial statements. In our opinion, the privity approach is in fact the best approach thus far in order to limit auditors liability. Furthermore, in order to minimize auditors liability, auditors should be setting proper audit plans and perform the best audit strategy. They should follow closely every audit guidelines provided, and never cross over the forbidden lines. 5.4 The Need to Impose Litigations on Auditors Generally, auditors nowadays are quick to issue standard unqualified opinion on financial statements due to the legal protection system. Moreover, although litigations are imposed to auditors, due to the limited liability, auditors are continuing with their tendency to issue the standard unqualified report. Example of legal protection system According to the article entitled Auditors liability-no need to detect fraud, the author concluded that fraudster is not supposed to sue his auditors for failing to detect his fraud. Applying ex turpi causa non oritur actio, if one is engaged in illegal activity, one cannot sue another for damages that arose out of that illegal activity. In the case Moore Stephens (a firm) v. Stone Rolls Ltd. (in liquidation) [2009] UKHL 39, the House of Lords has decided that the illegality defense still applies. In other words, it is determined that Stone Rolls Ltd could not rely on its own illegal acts to claim for damages from its auditor. However, in our opinion, this principle ex turpi causa non oritur actio cannot universally pardon auditors of a duty to detect fraud nor to totally protect them from any litigation. Auditors should undergo a fair trial and be judged reasonably if they were found guilty of conspiracy in the fraud case. Additionally, co-operation between auditors and directors increase the tendency of auditors to issue the standard unqualified opinion. Modifications and adjustments are made for the benefits of management and auditors at the expense of shareholders. As a result, apart from the effort to minimize the auditors liability, in our opinion, theres still a need to impose appropriate legal actions on auditors who are involved in fraud cases because this is the right thing to do in order to maintain the fairness in the corporate world as well as to place emphasis on the importance of ethics and integrity in the profession. 5.5 Conclusion Suggestions Therefore, from our groups perspective, the current condition of auditors liability indicates an imperative need to strike a balance between imposing litigation on auditors who commit fraud or who fail to comply with the approved auditing standards and minimizing auditors legal liability at the same time. In addition, auditors should be well aware of their real masters which are the shareholders. They should get on the job and reveal the fraudsters if any were found. Auditors should be carrying the burden of being accountable for pensioners and investors lost funds. Our group believes that it is time to strike a change in the auditing industry. Auditors should chuck away their old habits and ensure that figures are appropriately presented. Moreover, auditors who had committed fraud should be blacklisted. Audit firms should be brave to accept blames and consequences whenever any fraud is found due to negligence of auditors. Last but not least, we should encourage perfect market competition in this industry. More auditing firms should rise and its time to stop large firms oligopolistic position. 6.0 Conclusion Increased auditors liability poses an advantage for the shareholders and other third parties who use the audited financial statements. This is because with more auditors liability, auditors will tend to be more cautious in their works. They will place emphasis on the importance of conducting appropriate audit procedures and to disclose any discrepancy found. Besides that, they will abide by the law and follow the auditing standards closely in order to avoid any unnecessary litigation. However, as discussed, it is proven that an increase in the auditors liability brought a lot of negative impact on the auditing and accounting profession. People started to response in ways that will protect themselves such as quitting the job or reject high risk audit engagement. Hence, its still an issue as whether less liability or more liability for auditors in certain areas will encourage more accurate and better assurance in the audited financial statements. Why Do the Same Notes Sound Different in Instruments? Why Do the Same Notes Sound Different in Instruments? Why do instruments sound different despite playing t/he same notes? When we listen to music, we are exposed to various different instruments. Choice of instrumentation is one of the main factors that contribute to the overall feeling of a song. Even though major and minor chords and scales can be played across most instruments, the instrument that is chosen to play the note plays a large part in what the musician wants to express. For instance, a double bass playing an E may come across as serious, but a flute playing the same note may come across as cheerful. I aim to investigate why such is the case. Across all instruments, notes are produced by creating standing wave, which will be discussed below. It is these standing waves that cause the air surrounding the object to vibrate, causing a sound wave to spread out. The main factor that causes different sounds in an instrument is the harmonic frequencies and overtones that an instrument outputs on notes, with other factors such as material affecting this factor. A vibrating string does not produce a single frequency, but a mixture of fundamental frequencies and overtones. Say that that an A note is being played on a violin string. If just the fundamental harmonic is heard, it would sound dull. It would also sound similar to other instruments playing the same note in the same pitch, provided only the fundamental frequency is being heard. However, when the string is bowed, multiple harmonic frequencies are produced at the same time. You cannot necessarily hear each harmonic note being played, as all these harmonics blend in to produce the overall sound you are hearing. This image shows the harmonic frequencies, also known as the harmonic scale, that are involved when an A note is played on a violin. These are found by stopping the vibrating string at certain intervals. Pythagoras noticed this when he stopped a vibrating string halfway along its length, which brought the pitch to an octave higher. He did this every half interval of the previous half interval, and found that the pitch consistently became an octave higher. He also found that when the string was stopped a third way through, an octave and a fifth was produced, which also produced increasing pitches in octave intervals. To examine the formula relating the wavelengths, we need to understand how waves are formed on a string. A standing wave is produced when a driver transfers energy to the medium. Energy is transferred down the string, and as it is trapped between two points, reflects of one end and superimposes with waves coming in the opposite direction. However, standing waves6 do not occur at any frequency. Only at specific frequencies do standing waves occur. When transferring energy to the medium at the right frequency, the fundamental frequency is produced. In the case of a violin, the bow that bows the string is the driver, and the string is the medium. Let L be the length of the string, and ÃŽ » be the length of the wave. Let F be the frequency, and velocity of the string be V. As velocity is constant, and v = F ÃŽ », F is inversely proportional to ÃŽ ». At the fundamental frequency5, ÃŽ »0 = (2/1)L and F0 = (v/ ÃŽ »0) , as depicted in this image http://www.chemistry.wustl.edu/~coursedev/Online%20tutorials/Waves.htm As the string is stopped at certain intervals, as Pythagoras did, nodes and antinodes are produced. This is a result of constructive and destructive interference occurring, nodes being points of displacement where destructive interference occurs, due to a Ï€ phase difference, and antinodes being where constructive interference occurs, due to a 2Ï€ phase difference, as shown in this image. http://www.chemistry.wustl.edu/~coursedev/Online%20tutorials/Waves.htm This causes ÃŽ »1 = (2/2) L, F1 = (v/ ÃŽ »1) Considering the fact that the first harmonic causes a relation of ÃŽ »0 =2L, we can see from this image that the wavelength has halved. When the string is stopped a third of the length through, such an image occurs. This produces ÃŽ »2 = (2/3)L, F2 = (v/ ÃŽ »2). The pattern is consistent for the fourth, fifth, sixth and so on harmonic. From here a formula can be formed relating the wavelength of the harmonic to the length of the string. For the first harmonic, ÃŽ »0 = (2/1)L and F0 = (v/ ÃŽ »0). In the second, the denominator of coefficient of L increases by one, whilst F varies according to the wave being produced, in the relationship of Fn ∠ (1/ ÃŽ »n), and the same thing occurs for the third harmonic. So, for the nth harmonic, n being a natural number, this formula shows what the wavelength will be; ÃŽ »n =(2/n)L. As discussed, previously, a note produced on an instrument creates various harmonics. Therefore, by taking the sum of the amplitudes of each harmonic, we can find the shape of the wave produced when a note is played. This is depicted below. 2 A fundamental note of, say, 100 Hz 2 A second harmonic of, say, 200 Hz 2 Adding both waves together produces the resultant patterns above. Just from this very simple example above, we can already visually see how mixtures of harmonics and overtones create interesting waves. From this we can see that different instruments harmonic scales must have different properties. The various harmonics on each instrument do not necessarily have the same strength. For instance, a clarinet is strong in the odd numbered harmonics, but weaker in the even numbered harmonics, whilst a flute is stronger the other way round. 1 As a real life example, this graph shows all the frequencies that are produced when a violinist bows a D note, at 294 Hz. http://www.nagyvaryviolins.com/tonequality.html From close inspection we can see that the first harmonic occurs at around 300Hz. The second harmonic occurs around 600Hz, and the next harmonic at around 900Hz. This fits in with the relationship of Fn ∠ (1/ ÃŽ »n). In each harmonic step, the wavelength decreases, but the frequency increases which is the case above. From the first to second harmonic the wavelength goes from 2L to L, which is a decrease of scale factor  ½. Yet the frequency has increase by a scale factor of 2, which fits the relationship. This graph shows the frequencies produced when a vocalist produces the same note, at the same frequency. http://www.nagyvaryviolins.com/tonequality.html You can see by comparison that there are similarities in the shape of each graph, but with subtle differences. Although the harmonics occur in the same pattern as above, their peaks are slightly different, and at frequencies beyond 5000 Hz the frequencies outputted by the vocalist have a much lower dB than the violin. Therefore we can conclude that the harmonic scales, as shown on the first page, must vary for each instrument. The various harmonics1 on each instrument do not necessarily have the same strength. For instance, a clarinet is strong in the odd numbered harmonics, but weaker in the even numbered harmonics, whilst a flute is stronger the other way round. However, even the same instruments have certain characteristics that distinguish them from other instruments in the same category. For example, a Gibson Les Paul, a type of guitar, produces a much heavier tone than a Fender Stratocaster, and you can even tell the difference between a cheap Les Paul and a custom shop Les Paul if you listen closely. This is down to the materials used to create the instrument, and the dimensions chosen. This is explained below, using the example of a violin. The belly and back plates of a violins4 body are designed to easily resonate. To identify these frequencies, the Authors of this page mechanically drove isolated violin bellies. The force applied is the driving force, and to see the frequency response an accelerometer was used. The acceleration was then monitored, enabling them to plot the ratio of force to acceleration against frequency. Chlandi patterns7 were then used to identify which frequencies the plates resonated at most easily. Chlandi patterns are symmetrical patterns formed when a standing wave is formed on the plate. To see these patterns, granules of sand are placed on the plate, much like iron fillings are used to show the magnetic field of a magnet. The most important frequencies patterns were placed on the graph below. We can see that the resonant frequency is 163Hz as it is forms the most symmetrical pattern, and is the first symmetrical pattern to occur. Resonant frequency is found using the formula6 F = 1/2Ï€ sqrt (k/m), where K is the spring constant and m is the mass. Therefore the closer the frequency is to this frequency, the closer it is to the resonant frequency. Therefore k and m vary according to dimensions and materials used, the resonant frequency varies between instruments, even of the same make. Gibson Les Paul guitars3 are made from mahogany, a dense wood, whilst Fender Stratocaster guitars are made from either ash or alder wood. These types of wood are lighter and less dense than mahogany, which results in the brighter tone Fender Stratocasters are known for, and the heavier and darker tone Gibson Les Pauls are known for. It is the way that the wood responds to the vibrations that travel through it when a note is played that causes this. As discussed above, the body of a violin has certain frequencies it resonates best at. It can be applied here, and can be deduced that the denser material does not pronounce higher frequencies with the same clarity as the less dense material, therefore causing this difference in tone. To conclude, it seems that the main factor that affects the quality of a note produced on an instrument is the harmonics that an instrument produces. The fundamental frequency and harmonics that are expressed the most depends on the dimensions of the instrument and the materials. Even in the cases of the same instrument they can sound different depending on the skill of the maker. It is fascinating to realise that the reason why there are so many instruments in the world and why we are able to experience all these different sounds and feelings are essentially down to the physics of standing waves and resonance. Sources: http://homepage.ntlworld.com/terence.dwyer/The%20Harmonic%20Series%20Explained.pdf http://www.phys.uconn.edu/~gibson/Notes/Section4_2/Sec4_2.htm http://www.differencebetween.net/object/difference-between-gibson-and-fender/ http://newt.phys.unsw.edu.au/jw/violintro.html http://www.physicsclassroom.com/class/sound/Lesson-4/Fundamental-Frequency-and-Harmonics Adams S. and Allday J., Advanced Physics, Oxford, Oxford University press, pg http://skullsinthestars.com/2013/05/02/physics-demonstrations-chladni-patterns/