Child and youth care counselor

Marketing Essays - Marketing, Business, Free Essays, Term Papers

Marketing Essays - Marketing, Business, Free Essays, Term Papers Marketing * Evaluate her strategy planning for her new business. >From her love to stay in Petosky; she started the carpet cleaning service by her saving money, and based on her experience when she worked part-time for Joel Bullard. Mr. Bullard has a very successful business at this small town, dominates this carpet cleaning service, and so far no one able to compete to him in quality, strong relationship with many loyalty clients. Jane Galloway try so hard in advertising, taking care of her customer?s work but she still unable to reach her goal, $60,000/year. * Why was not she able to reach her goal of $60,000/year? The most important problem of Jane is she did not do any marketing research in potential need of customers, she tries to sell the service she has rather the customer need. First, she should do marketing to know this business saturated at this town or not?. It seems to me that this small town just needs some extra works in the peak seasons as summers and winters. Second, she should study to know her competitions and what she should do to compete with them in quality, prices, customer?s relationship?. Third, from lack of marketing the potential need of customer; she set her goal is too high and spends too much energy to reach her target. * What should she do now? Explain. I think she can have two choices: - First, if she wants to stay in Petosky; she should set her goal more reasonable. She can maintain her good work as quality and advertising; but she should have a more competing price with Mr. Bullard, builds up a strong relationship with customers. She will have a larger share with Mr. Bullard, and able to compete with him in the future. - Second, she should do marketing study at another town for these matters: Potential need of customer, price, service and quality of current competitions. She will carefully check her ability to compete with them; then based on those conclusions, she will choose a right place to move her business, and have a successful business.

LAW OF BANKING AND FINANCIAL INSTITUTIONS BENCHMARK ASSIGNMENT #4

LAW OF BANKING AND FINANCIAL INSTITUTIONS BENCHMARK #4 - Assignment Example As such, the nature of their duties requires that they possess certain characteristics or attributes. Largely, the agents are required to portray attributes of independence, persuasion, problem-solving skills, and interpersonal skills. With regard to independence attribute, the real estate agents are expected to engage and manage their own schedules and times in ensuring that they hustle to get word out on the specific properties that they are promoting, as well as ensuring that they find the exact information that is required by their clients. By being persuasive, the agents, based on their skills should be able to convince clients to either buy or sell properties through them at the appropriate prices, so as to gain profit out of the dealings. Subsequently, they are expected to use persuasion to get the bets deals and to successfully close the deals. By possessing interpersonal skills, the real estate agents are anticipated to labor with their clients and customers on a face-to-face basis and at all times, they are required to portray proper manners and the level of handling of clients should be highly rated. This skill also goes hand in hand with the listening skills in which the agents are to apply towards the attainment of effective communication with the clients pleasantly and effectively. The problem-solving skills are meant to enable the agents to quickly and promptly find solutions to matters that might arise in their dealings with the clients at various times and levels. This skill also enables the real estate agent to act as a moderator and mediator between the buyers and sellers of the various real estate properties that are sanctioned under their guidance. In other contexts, real estate agents are required to possess attributes such as honesty and integrity, being self-motivated and having a desire to

How much has US succeeded in building democracy in the world since Term Paper

How much has US succeeded in building democracy in the world since world war 2 - Term Paper Example The Cold War, with its potential threat of nuclear conflict, was a very big threat to democracy in the world, and the United States, in the presidency of John F. Kennedy kept the world from a third major war. In this period, America played the role of peacemaker, and counter-balance to Soviet power. The difference between Communism and Capitalism expressed itself both economically and politically, and it took many years for Communism to fall, and the forces of democratic capitalism to take over. In this phase, too, America promoted democracy and proved in the end to be successful. Although America failed to establish military dominance in the Cold War, during this time from the 1950s to the 1980s America supported the creation of world agencies like NATO, the United Nations (UN), the World Trade Organization, the World Bank and the International Monetary fund (IMF). These non-state entities represent crucial attempts to spread a Western style democracy across the world. In her article about global democracy, A.M. Slaughter notes that â€Å"Power is certainly military. It is certainly economic.† (Slaughter, 2000, p. 225) and makes the point that it is in America’s own interest to promote systems and organizations which operate along American style lines. Through these agencies the United States promoted democracy and pursued its own interests at the same time. This joint objective is in fact the reason why the United States has in the end only partially been successful in building democracy across the world. Some of the military interventions that have happened seem to focus more on the United States’ desire to advance its own agenda, such as resisting communism in Korea, or fighting Islamic terrorists in Afghanistan. The line between stopping human rights atrocities, as in Kosovo, and implementing regime change as in Iraq

Lap report Lab Example | Topics and Well Written Essays - 2500 words

Lap - Lab Report Example Apart from playing an important role in the maintenance of homeostasis in a constantly regenerating population of cells, such as the colonic epithelium, apoptosis also functions to destroy cells with DNA damage and prevent neoplasia. Inhibitor of apoptosis or IAP proteins are a class of anti-apoptotic regulator proteins which are characterized by the presence of baculoviral IAP repeat (BIR) domains. IAPs inhibit the activation caspases which are the key effector proteases of apoptosis, by directly binding to them through the BIR domains. Extensive evidence exists to show the involvement of the IAP family of proteins in oncogenesis, via their efficient suppression of apoptosis (Hunter et al., 2007). Survivin is a novel member of the IAP family of proteins with a potential dual role in apoptosis inhibition and regulation of mitosis. Survivin inhibits apoptosis by interfering with the function of caspase-3, caspase-7 and caspase-9 (Shin et al., 2001; Dohi et al., 2004). In addition to a poptosis inhibition, survivin is implicated in the regulation of the mitotic spindle checkpoint and the promotion of angiogenesis, and chemoresistance (Altieri, 2003; Mita et al., 2008). Several mitotic kinases, including the three Aurora kinases, Aurora-A, -B and –C kinases regulate the progression of the cell through mitosis. Lens et al. (2006) have provided evidence to show that survivin acts as a mitotic regulator. It functions as a subunit of the chromosomal passenger complex, which is essential for proper chromosome segregation and cytokinesis. In this complex, Aurora B acts as the enzymatic core, while survivin dictates chromosomal passenger complex localization. Survivin is uniquely placed at the border of both the cell-death machinery and mechanisms of cell cycle progression and microtubule stability (Dan et al., 2004). Survivin is a highly conserved 16.5Â  kDa protein with 142 amino acids. X-ray crystallography has revealed the protein to be an unusual bow tie-shap ed dimer with two ?-helical extensions (Chantalat et al., 2000). It interacts with the microtubules through the ?-helical extension at the carboxyl terminal. Expressed in the G2/M phase (Li et al., 1998), survivin is up-regulated in almost all cancers, including colon cancer, but has low or no expression in most normal, differentiated adult tissues (Duffy et al., 2007). Expression of survivin in cancer cells has been shown to promote tumorigenesis (Li, 2005), cancer progression, poor prognosis, shortened patient survival and resistance to chemo- and radiation therapies (Li and Ling, 2006). A number of signaling molecules, transcription factors and other ligands modulate survivin expression and/or function in cancer cells through transcriptional and/or posttranscriptional mechanisms (Zhang et al., 2006). Of these, regulation of its gene transcription is an important mechanism for the modulation of survivin expression. Sp1, a transcription factor is reported to be involved in the tran scriptional activation of survivin (Li and Altieri, 1999). According to Kim et al. (2003), an aberrant TCF/? catenin might cause the stimulation of survivin expression leading to enhanced cell proliferation and resistance to apoptosis, thereby promoting the molecular pathogenesis of colorectal cancer. Zhang et al. (2000) demonstrated that APC mutation causes

Spectrophotometry Techniques and Devices

Spectrophotometry Techniques and Devices I. INTRODUCTION Spectrophotometry Infrared Spectrophotometry is designed to identify or determine the sample by measuring absorption of infrared radiation of wave numbers in a region of 4,000 to 400 cm-1, at various wave numbers, when it passes through the sample. This method uses the property that the infrared absorption spectrum of a substance is Characteristic of its chemical structure. Infrared spectra are shown in charts drawn by plotting the wave numbers on the abscissa and the transmittances or absorbances on the ordinate. i. Spectrophotometer Spectrophotometry involves the use of a spectrophotometer. A spectrophotometer is a photometer (a device for measuring light intensity) that can measure intensity as a function of the color (or more specifically the wavelength) of light. Important features of spectrophotometers are spectral bandwidth and linear range of absorption measurement. Perhaps the most common application of spectrophotometers is the measurement of light absorption, but they can be designed to measure diffuse or specular reflectance. The use of spectrophotometers is not limited to studies in physics. They are also commonly used in other scientific fields such as chemistry, biochemistry, and molecular biology. [2] They are widely used in many industries including printing and forensic examination. ii. Design There are two major classes of devices: single beam and double beam. A double beam spectrophotometer compares the light intensity between two light paths, one path containing a reference sample and the other the test sample. A single beam spectrophotometer measures the relative light intensity of the beam before and after a test sample is inserted. Although comparison measurements from double beam instruments are easier and more stable, single beam instruments can have a larger dynamic range and are optically simpler and more compact. Historically, spectrophotometers use a monochromator containing a diffraction grating to produce the analytical spectrum. There are also spectrophotometers that use arrays of photosensors. Especially for infrared spectrophotometers, there are spectrophotometers that use a Fourier transform technique to acquire the spectral information quicker in a technique called Fourier Transform Infrared The spectrophotometer quantitatively compares the fraction of light that passes through a reference solution and a test solution. Light from the source lamp is passed through a monochromator, which diffracts the light into a rainbow of wavelengths and outputs narrow bandwidths of this diffracted spectrum. Discrete frequencies are transmitted through the test sample. Then the intensity of the transmitted light is measured with a photodiode or other light sensor, and the transmittance value for this wavelength is then compared with the transmission through a reference sample. In short, the sequence of events in a spectrophotometer is as follows: The light source shines into a monochromator. A particular output wavelength is selected and beamed at the sample. The sample absorbs light. Many spectrophotometers must be calibrated by a procedure known as zeroing. The absorbency of a reference substance is set as a baseline value, so the absorbencies of all other substances are recorded relative to the initial zeroed substance. The spectrophotometer then displays% absorbency (the amount of light absorbed relative to the initial substance).[2] II. UV IR SPECTROPHOTOMETRY i. Ultraviolet spectrophotometry The most common spectrophotometers are used in the UV and visible regions of the spectrum and some of these instruments also operate into the near-infrared region as well. Visible region 400-700nm spectrophotometry is used extensively in colorimetry science. Ink manufacturers, printing companies, textiles vendors, and many more, need the data provided through colorimetry. They take readings in the region of every 10-20 nanometers along the visible region, and produce a spectral reflectance curve or a data stream for alternative presentations. These curves can be used to test a new batch of colorant to check if it makes a match to specifications e.g., iso printing standards. Traditional visual region spectrophotometers cannot detect if a colorant or the base material has fluorescence. This can make it difficult to manage color issues if for example one or more of the printing inks is fluorescent. Where a colorant contains fluorescence, a bi-spectral fluorescent spectrophotometer is used. There are two major setups for visual spectrum spectrophotometers, d/8 (spherical) and 0/45. The names are due to the geometry of the light source, observer and interior of the measurement chamber. Scientists use this machine to measure the amount of compounds in a sample. If the compound is more concentrated more light will be absorbed by the sample; within small ranges, the Beer-Lambert law holds and the absorbance between samples vary with concentration linearly. In the case of printing measurements two alternative settings are commonly used- without/with UV filter to control better the effect of UV brighteners within the paper stock. Samples are usually prepared in cuvettes; depending on the region of interest, they may be constructed of glass, plastic, or quartz ii. IR spectrophotometry Spectrophotometers designed for the main infrared region are quite different because of the technical requirements of measurement in that region. One major factor is the type of photosensors that are available for different spectral regions, but infrared measurement is also challenging because virtually everything emits IR light as thermal radiation, especially at wavelengths beyond about 5ÃŽ ¼m. Another complication is that quite a few materials such as glass and plastic absorb infrared light, making it incompatible as an optical medium. Ideal optical materials are salts, which do not absorb strongly. Samples for IR spectrophotometry may be smeared between two discs of potassium bromide or ground with potassium bromide and pressed into a pellet. Where aqueous solutions are to be measured, insoluble silver chloride is used to construct the cell. III. INFRARED Infrared (IR) radiation is electromagnetic radiation with a wavelength between 700nm and 300Â µm, which equates to a frequency range between 1THz and 430THz—a span of more than three orders of magnitude. Its wavelength is longer (and the frequency lower) than that of visible light, but the wavelength is shorter (and the frequency higher) than that of terahertz radiation microwaves. Bright sunlight provides an irradiance of about 1kilowatt per square meter at sea level. Of this energy, 527 watts is infrared light, 445 watts is visible light, and 32 watts is ultraviolet light. The infrared part of the electromagnetic spectrum covers the range from roughly 300 GHz (1 mm) to 400 THz (750 nm). It can be divided into three parts: Far-infrared, from 300 GHz (1 mm) to 30 THz (10 ÃŽ ¼m). The lower part of this range may also be called microwaves. This radiation is typically absorbed by so-called rotational modes in gas-phase molecules, by molecular motions in liquids, and by phonons in solids. The water in the Earths atmosphere absorbs so strongly in this range that it renders the atmosphere effectively opaque. However, there are certain wavelength ranges (windows) within the opaque range which allow partial transmission, and can be used for astronomy. The wavelength range from approximately 200 ÃŽ ¼m up to a few mm is often referred to as sub-millimeter in astronomy, reserving far infrared for wavelengths below 200 ÃŽ ¼m. Mid-infrared, from 30 to 120 THz (10 to 2.5 ÃŽ ¼m). Hot objects (black-body radiators) can radiate strongly in this range. It is absorbed by molecular Vibrations, where the different atoms in a molecule vibrate around their equilibrium positions. This range is sometimes called the fingerprint region since the mid-infrared absorption spectrum of a compound is very specific for that compound. Near-infrared, from 120 to 400 THz (2,500 to 750 nm). Physical processes that are relevant for this range are similar to those for visible light.[4] IV. Infrared spectroscopy (IR spectroscopy) is the subset of spectroscopy that deals with the infrared region of the electromagnetic spectrum. It covers a range of techniques, the most common being a form of absorption spectroscopy. As with all spectroscopic techniques, it can be used to identify compounds or investigate sample composition. Infrared spectroscopy correlation tables are tabulated in the literature. A common laboratory instrument that uses this technique is an infrared spectrophotometer. i. Background and theory The infrared portion of the electromagnetic spectrum is divided into three regions; the near-, mid- and far- infrared, named for their relation to the visible spectrum. The far-infrared, approximately 400-10cm−1 (1000-30ÃŽ ¼m), lying adjacent to the microwave region, has low energy and may be used for rotational spectroscopy. The mid-infrared, approximately 4000-400cm−1 (30-2.5ÃŽ ¼m) may be used to study the fundamental vibrations and associated rotational-vibrational structure. The higher energy near-IR, approximately 14000-4000cm−1 (2.5-0.8ÃŽ ¼m) can excite overtone or harmonic vibrations. The names and classifications of these subregions are merely conventions. They are neither strict divisions nor based on exact molecular or electromagnetic properties. Infrared spectroscopy exploits the fact that molecules have specific frequencies at which they rotate or vibrate corresponding to discrete energy levels (vibrational modes). These resonant frequencies are determined by the shape of the molecular potential energy surfaces, the masses of the atoms and, by the associated vibronic coupling. In order for a vibrational mode in a molecule to be IR active, it must be associated with changes in the permanent dipole. In particular, in the Born-Oppenheimer and harmonic approximations, i.e. when the molecular Hamiltonian corresponding to the electronic ground state can be approximated by a harmonic oscillator in the neighborhood of the equilibrium molecular geometry, the resonant frequencies are determined by the normal modes corresponding to the molecular electronic ground state potential energy surface. Nevertheless, the resonant frequencies can be in a first approach related to the strength of the bond, and the mass of the atoms at either end of it. Thus, the frequency of the vibrations can be associated with a particular bond type. Simple diatomic molecules have only one bond, which may stretch. More complex molecules have many bonds, and vibrations can be conjugated, leading to infrared absorptions at characteristic frequencies that may be related to chemical groups. For example, the atoms in a CH2 group, commonly found in organic compounds can vibrate in six different ways: symmetrical and antisymmetrical stretching, scissoring, rocking, wagging and twisting: The infrared spectrum of a sample is collected by passing a beam of infrared light through the sample. Examination of the transmitted light reveals how much energy was absorbed at each wavelength. This can be done with a monochromatic beam, which changes in wavelength over time, or by using a Fourier transform instrument to measure all wavelengths at once. From this, a transmittance or absorbance spectrum can be produced, showing at which IR wavelengths the sample absorbs. Analysis of these absorption characteristics reveals details about the molecular structure of the sample. When the frequency of the IR is the same as the vibrational frequency of a bond, absorption occurs. This technique works almost exclusively on samples with covalent bonds. Simple spectra are obtained from samples with few IR active bonds and high levels of purity. More complex molecular structures lead to more absorption bands and more complex spectra. The technique has been used for the characterization of very complex mixtures. ii. Adjustment and Instrument Use a dispersive infrared spectrophotometer or a Fourier-transform infrared spectrophotometer. Before using the infrared spectrophotometer, adjust it as specified in the operating manual. The linearity of the absorbance between 20% and 80% of transmittance (%) should be within 1%. The reproducibility of the transmittance should be within 0.5% in two consecutive measurements. The reproducibility of wave number should be within 5 cm-1 at about 3,000 cm-1 and within 1 cm-1 at About 1,000 cm-1. In addition, adjust the instrument so that a spectrum exhibits absorptions at the wave numbers as indicated in the following figure when measurement is made on a polystyrene film (about 0.03 mm thick).[5] iii. Preparation of Sample According to an appropriate one of the methods below,Prepare the sample so that the transmittance of the most intense absorption bands should be within a range of 20 to 80%. For the optic plate, use sodium chloride, potassium bromide, or thallium iodide bromide. Potassium Bromide Disk Method Place 1 to 2 mg of a solid sample and 100 to 200 mg of dried potassium bromide for infrared spectrophotometry into an Agate mortar, quickly reduce to fine particles protecting from moisture, mix Completely, and transfer into a die. Press the surface of the disk at 500 to 1,000 N/cm2 under reduced pressure of not more than 0.7 kPa for 5 to 8 minutes, and use this disk for the measurement. Solution Method Prepare a solution of the solid or liquid sample in the Specified solvent, inject the solution into a fixed cell for liquid, and use this cell for the measurement. Place the similar cell containing the same solvent for the Compensation beam. The thickness of the fixed cell is generally 0.1 mm or 0.5 mm. Paste Method Crush finely a solid sample and knead well with liquid Paraffin in the mortar. Hold the paste between two optic plates without any air gap, and measure. Liquid Film Method Hold 1 to 2 drops of liquid sample as a capillary film Held between two optic plates, and measure the liquid layer between the plates. If it is necessary to thicken the liquid layer, place rings of aluminum foil or a similar material between the two optic plates so that the liquid sample lies between the plates. Thin Film Method Dissolve the sample in the specified solvent, and apply it to one optic plate. Evaporate the solvent by drying with hot air, and measure the thin film adhered on the plate. If the sample is a film with a thickness of not more than 0.02 mm, measure the film just as it is. Gas Sample Measurement Put the sample gas in a gas cell with a light Path of 5 to 10 cm in length, previously evacuated, under pressure specified in the individual monograph, and measure. A long cell with the light path of not shorter than 1 m is also used if necessary. iv. Conventional method A beam of infrared light is produced and split into two separate beams. One is passed through the sample, the other passed through a reference which is often the substance the sample is dissolved in. The beams are both reflected back towards a detector, however first they pass through a splitter which quickly alternates which of the two beams enters the detector. The two signals are then compared and a printout is obtained. A reference is used for two reasons: This prevents fluctuations in the output of the source affecting the data This allows the effects of the solvent to be cancelled out (the reference is usually a pure form of the solvent the sample is in) v. Fourier transform infrared spectroscopy Fourier transform infrared (FTIR) spectroscopy is a measurement technique for collecting infrared spectra. Instead of recording the amount of energy absorbed when the frequency of the infra-red light is varied (monochromator), the IR light is guided through an interferometer. After passing through the sample, the measured signal is the interferogram. Performing a Fourier transform on this signal data results in a spectrum identical to that from conventional (dispersive) infrared spectroscopy. FTIR spectrometers are cheaper than conventional spectrometers because building an interferometer is easier than the fabrication of a monochromator. In addition, measurement of a single spectrum is faster for the FTIR technique because the information at all frequencies is collected simultaneously. This allows multiple samples to be collected and averaged together resulting in an improvement in sensitivity. Virtually all modern infrared spectrometers are FTIR instruments. Summary of absorptions of bonds in organic molecules vi. Uses and applications Infrared spectroscopy is widely used in both research and industry as a simple and reliable technique for measurement, quality control and dynamic measurement. It is of especial use in forensic analysis in both criminal and civil cases, enabling identification of polymer degradation for example. It is perhaps the most widely used method of applied spectroscopy.[citation needed] The instruments are now small, and can be transported, even for use in field trials. With increasing technology in computer filtering and manipulation of the results, samples in solution can now be measured accurately (water produces a broad absorbance across the range of interest, and thus renders the spectra unreadable without this computer treatment). Some instruments will also automatically tell you what substance is being measured from a store of thousands of reference spectra held in storage. By measuring at a specific frequency over time, changes in the character or quantity of a particular bond can be measured. This is especially useful in measuring the degree of polymerization in polymer manufacture. Modern research instruments can take infrared measurements across the whole range of interest as frequently as 32 times a second. This can be done whilst simultaneous measurements are made using other techniques. This makes the observations of chemical reactions and processes quicker and more accurate. Techniques have been developed to assess the quality of tea-leaves using infrared spectroscopy. This will mean that highly trained experts (also called noses) can be used more sparingly, at a significant cost saving. Infrared spectroscopy has been highly successful for applications in both organic and inorganic chemistry. Infrared spectroscopy has also been successfully utilized in the field of semiconductor microelectronics[8]: for example, infrared spectroscopy can be applied to semiconductors like silicon, gallium arsenide, gallium nitride, zinc selenide, amorphous silicon, silicon nitride, etc. V. USES IN ORGANIC A technique to identify materials including organic polymers. An infrared spectrometer directs infrared radiation through a sample and records the relative amount of energy absorbed by the sample as a function of the wavelength or frequency of the infrared radiation. The method is applicable particularly to organic materials, because the vibrational frequencies of the constituent groups within the molecules coincide with the electromagnetic frequencies of the infrared radiation. Therefore, the infrared radiation is selectively absorbed by the material to produce an absorption spectrum. The spectrum produced is compared with correlation spectra from known substances. VI. SPECTRORADIOMETERS Spectroradiometers, which operate almost like the visible region spectrophotometers, are designed to measure the spectral density of illuminants in order to evaluate and categorize lighting for sales by the manufacturer, or for the customers to confirm the lamp they decided to purchase is within their specifications. Components: The light source shines onto or through the sample. The sample transmits or reflects light. The detector detects how much light was reflected from or transmitted through the sample. The detector then converts how much light the sample transmitted or reflected into a number. CONCLUSION In this topic which is infrared spectrophotometry I have introduced what is spectrophotometry. And it is used in a device called spectrophotometer which is explained in the above thesis. Followed on single beam spectrophotometer is also explained with its design working. Spectrophotometry is generally of two types UV IR spectrophotometry, UV spectrophotometry is explained in short but IR spectrophotometry is explained briefly. The word INFRARED is explained i.e. what it means, infrared region is explained in EM radiation. In EM spectrum there comes a topic infrared spectroscopy which is explained briefly with its background theory. Its preparation of sample followed by conventional method of it. There is other phenomenon called FITR (Fourier transform infrared spectroscopy) is a measurement technique for collecting infrared spectra. FTIR spectrometers are cheaper than conventional spectrometers. Uses application is also explained in the above thesis. At last but not the least its use in organic is explained. The idea of Spectroradiometers is also given, which operate almost like the visible region spectrophotometers. This is end of the conclusion of my thesis infrared spectrophotometry.

Freedom of Choice (oedipus the King) :: essays research papers fc

People have visited physics’ and fortunetellers for centuries to find out what is going to happen in their future, or to help them make an important decision that they faced. This is what King Laius did in the play â€Å"Oedipus the King† by Sophocles. King Laius, Oedipus’s father went to the Oracle at Delphi. Upon receiving the prophecy that his son Oedipus will kill him and marry his mother and commit incest with her, King Laius of his own free will ordered that Oedipus feet be bound by riveting his ankles together and sent him to Mount Cithaeron to perish. â€Å"Laius, king of Thebes, was warned by an oracle that his son would slay him. Accordingly, when his wife, Jocasta bore a son, he exposed the baby on Mt. Cithaeron, first pinning his ankles together (hence the name Oedipus, meaning Swell-Foot)†(1). King Laius exercised his free will when he chose to believe that the prophecy would come true. Had he chosen to disregard the prophecy, then Oedipus would have known who his parents were and would not have murdered King Laius or married Jocasta. If mans future is predestined then it would not matter, but if mans fate lay in his own hands and is determined by the decisions he makes, he would be able to use the prophecies to make better decisions. â€Å"Individuals can respond to a proposition or any encountered fact by instantly thinking of its opposite. Every thesis can produce an antithesis; different logical meanings and patterns can then be discerned. This rational ability of the mind to take alternative perspectives means that an individual can then choose or create a new synthesis from different perspectives†(2). It’s not that he chose to take action to action to prevent such a dastardly act, but the way he chose to deal with the situation that set the stage for it to happen. It could be said that Sophocles was trying to demonstrate that if you choose to believe in predestination, you subconsciously deny yourself the ability of free will. â€Å"Finally, perhaps faith can be seen as a form of fixing our attention upon God and thereby freely committing ourselves. The theologian Nicholas Lash says that the first words of the Creed, "I believe in God," do not express one's considered opinion about God's existence but affirm that all of my life is "set henceforward steadfastly on God, and God alone.

Accrual Accounting in Public Sector Essay

In the present age, accounting seems to be an indispensable tool for modern business activities. However, not only for the profit orientated commercial business, it also plays an important role in the non-profit profit organizations, such as public sectors. Moreover, due to several deficiencies and drawbacks of government accounting and financial-management systems, such as unclear accountability, poorly maintained assets and hided losses and long-term liabilities, reforms in the public sector have been conducted over the last several decades across the word from New Zealand, Australia to England (Ball and et al, 1999). Accounting innovation by implementing accrual accounting in the public sector is one of the major part of the reforms and an important element of the wider concept of the so called New Public Management, and draws much of public concern and debate (Connolly and Hyndman, 2006). Under this background, this essay is going to discuss the implications arising from the process of implementing and actual using of accrual accounting in the public sector in several aspects, and try to put forward some possible solutions. See more:  Perseverance essay Generally, two main accounting methods are use to determine when and how to record income and expenses in the books, namely, cash accounting and accrual accounting. The major difference between these two is the timing of when the transactions are recorded in the account (Tudor and Mutiu, 2006). To be specific, under the cash accounting method, income and payment are not counted until cash is actually received or made; while under the accrual accounting basis, transactions are recorded as soon as they incurred, regardless whether the cash is received or made. Comparing to cash accounting, accruals accounting place more emphasis on how the capital assets used and recorded (Connolly and Hyndman, 2006). More reliable figures of performance based on revenues earned and resources consumed will be achieved through accruals accounting. Owning to this, it is believed that accruals accounting will contribute to better longer-term perspective of governmental policies, resource management and decision making (Ball and et al, 1999); and both internal and external transparency may be enhanced. Moreover, it is also considered that comparability between different government departments will be improved, even between the pre and post privatization (Wynne, 2004 and FEE, 2006). Although several potential advantages are suggested that will be brought by implementing accrual accounting in the public sector, it is still under debate that whether it is really appropriate to use accrual accounting system, which is initially devised for private sector, in the public sector (CESifo, 2007). In the private sector, commonly, accounting tends to be seen as a neutral technology to record past activities and provide financial and other necessary information to operate the business more efficiently and profitable. However, due to the difference in the nature and role of the public sector, this description seems not appropriate. For example, the primary purpose of public sector accounting is not serving to generate more profit but controlling people’s behavior to protect public money (Ellwood and Newberry, 2007), and the ultimate users are electorate instead of stakeholders (CESifo, 2007). Due to the fundamental mismatch of the objects, potential inadaptable problems may emerge during utilization (Carlin, 2005). As for the incurred cost of implementation and operation of an accrual accounting, in the North Ireland (NI) case study conducted by Connolly and Hyndman (2006), almost all the â€Å"overseers† and â€Å"Operational Accountants† believed that the views of cost neutral of the transition process, which came up by the UK HM Treasury, are not conform to the reality. Besides that, another case study based on UK and Republic of Ireland (RoI) , the result also revealed that all the interviewees questioned the value of the changes whether can justify the substantial cost (Connolly and Hyndman, 2010). Usually, the additional introducing cost will occur mainly in four aspects, identifying and valuing existing assets, developing accounting policies, establishing accounting systems (such as computer systems), hiring or providing training for both the preparers and users of financial information; and some of those cost will persist (Wynne, 2004). The amount of the cost is significant, for example, according to the New Zealand Audit Office, there is about NZ$160-180 million expenditure accrued by the financial-management reform during 1987 to 1992 (Ball and et al, 1999). Upon the previous experience and data, special resource should be added to the budget separately to ensure that the normal department services will not be impacted by the implementation of accrual accounting. The actual cost associated with process can also be reckoned more easily by doing this. Through comparing several case studies, the perceptions of usefulness of accruals information and the extent of the information used in reality tend to be very different in different cases. Both of the two researches conducted by Connolly and Hyndman (2006 and 2010), based on UK and RoI, showed that almost all the interviewees agreed that the accrual accounting information was limited used or even not used and helpless for decision making; and several â€Å"Operational Accountant† participants expressed the view that the very complicated process may be one of the leading factors. Nevertheless, the situations seem to be rather dissimilar in Australia and New Zealand, where more comprehensively accrual accounting have been adopted. Especially in New Zealand, a significant decrease, from about 52% of GDP to just above 10%, of net debt could be found after the reforms during 1992 to 2005 (Champoux, 2006). The differences of performance of implementation of accrual accounting may attribute to three main reasons, the extent of the whole reform involved, insufficient implementing time and relevant people lack of professional knowledge. One of the possible reasons for the success of New Zealand is that New Zealand was the first country which had completely implemented accrual accounting system at both national and agency level (Carlin, 2005). According to Lye and et al (2005), the reform process in New Zealand not only occurred in economic level, but also extended to a much broader aspects, such as simplifying the machinery of government and changing industrial relations. In contrast, the extent of reform in the other countries which were also implementing accrual based accounting system, like the UK and the USA, is in a rather surface degree. Furthermore, the politicians who were responsible for the reforms in those two countries were right- wing, and may always hold conservative attitude to the reforms (Lye and et al, 2005). However, a thorough reform could generate many benefits and potential advantages. Turning to the issue of implementing time, â€Å"Overseers† participants in the research of Connolly and Hyndman (2006) also typically emphasized that the ineffectiveness of utilization could be a result of being the early stages of the development, and some â€Å"Operational Accountant† also showed positive attitude to the future through time increasing. The process of implementing accrual accounting in the public sector takes far more than 1 or 2 years until the whole system working effectively and efficiently. According to previous experience, the process of fully implementing the new accounting system and necessary reforms will take about 8 to 10 years; and it may be take even longer in the UK case (Wynne, 2004). Upon this, it can be found that the process may take a relatively longer time than people used to expect before the benefit being realized. One other reason is that relevant staffs and managers are unqualified because of lack of professional accounting knowledge. It is commonly accepted that better insight information, such as more complete financial performance and position, which could reveal the features of operation of public sector may be provided by accrual accounting. However, those characteristics make the statements more difficult to understand, especially for people with inadequate accounting knowledge. Comparing to cash accounting, the information provided by cash accounting seems more easily to understand and more straightforward for the general public (CESifo, 2007 and FEE, 2006). Moreover, in Connolly and Hyndman’ s research (2006), both â€Å"Overseer† and â€Å"Operational Accountant† participants particularly complained that, mostly, their efforts, spending extra time to process the complex information, are useless, because the potential users are lack of relevant accounting skills. Several participates also believed that the majority of senior managers are not equipped with necessary accounting knowledge and do not have a strong desire to learn and adopt the new accounting system. Besides that, in another Connolly and Hyndman’s research (2010), according to reflection of politicians to the new accounting information, the interviewees believed that not only the senior managers, but also the politicians, who are essentially responsible for decision-making, had inadequate accounting knowledge and superficial level of understanding of accrual accounting system. However, if politicians do not have certain level of accounting knowledge, they will not be able to evaluate and act upon accrual statements (FEE, 2006). The following is a case in point. Wynne (2004, p10) states that â€Å"only 20% of ministries had a director of finance who was a professionally qualified accountant and not all these were members of the ministry’s management board† in the UK central government. In order to ensure implementation of accrual accounting more smoothly, several approaches could be taken to achieve that. Firstly, one of the most effective ways is providing more accessible accrual information for the public, for instance, summarizing the important information and presenting it without using specialized vocabulary. Secondly, it is vital to provide more training programmes, which teach practically useful accrual accounting knowledge, for both the staffs and managers. Finally, based on the New Zealand experience, it was found that a strong communication with politicians is an indispensable part in the implementation process. The politicians need to realize the potential value of which the accrual based accounting system can bring. Thus, practical strategies, such as illustrating the core concept and benefit of accrual accounting and providing key figures, which can show the features of accrual information, will be needed. (FEE, 2006) In conclusion, through analyzing and comparing several case studies of implementation of accrual accounting, it can be found that a significant number of countries had already started to implement accrual accounting and use accrual information in practice, and the number is still increasing. However, only minority of them realized the substantial benefits from the new accounting system. The reasons for this status can be vary, such as Insufficient implementing time and relevant people lack of professional knowledge mentioned above. Several possible solutions can be used to tackle those problems, but it can be more complicate in the real case; and some gaps still exist in understanding of the implications of use of accrual accounting in the public sector (Carlin, 2005). For this reason, further research based on each countries own circumstances is still needed. Moreover, it is also quite certain that for many countries there are still a number of barriers to be overcome before accrual accounting can be utilized to its full potential. List of references Ball, I. and et al. (1999). â€Å"Reforming Financial Management in the Public Sector: Lessons U.S. Officials Can Learn from New Zealand.† Policy Study No. 258. Reason Public Policy Institute. Carlin, T, M. (2005), â€Å"Debating the Impact of Accrual Accounting and Reporting in the Public Sector†, Financial Accountability & Management, 21(3) Center for Economic Studies., the Ifo Institute. and the CESifo GmbH (CESifo). (2007). â€Å"Accrual Accounting in The Public Sector†, CESifo DICE Report, 5 (3), pp. 43-45 Connolly, C. and Hyndman, N. (2006), â€Å"The actual implementation of accruals accounting: Caveats from a case within the UK public sector†, Accounting, Auditing & Accountability Journal, [e-journal] 19 (2), pp. 272 – 290. Available at < http://dx.doi.org/10.1108/09513570610656123> [Accessed 1 December 2012] Connolly, C. and Hyndman, N. (2010), â€Å"Accruals accounting in the public sector: A road not always taken†, Management Accou nting Research, 22 (1), pp. 36–45 Ellwood, S. and Newberry, S. (2007), â€Å"Public sector accrual accounting: institutionalising neo-liberal principles ? †. Accounting, Auditing & Accountability Journal, [e-journal] 20(4), pp. 549 – 573. Available at < http://dx.doi.org/10.1108/09513570710762584> [Accessed 1 December 2012] Federation des Experts des Comtables Europeens (FEE). (2006), â€Å"Accrual Accounting for More Effective Public Policy†, paper of the FEE Public Sector Committee. Lye, J., Perera, H. and Rahman, A. (2005), â€Å"The evolution of accruals-based Crown (government) financial statements in New Zealand†, Accounting, Auditing & Accountability Journal, [e-journal] 18(6), pp. 784-815. Available at < http://dx.doi.org/10.1108/09513570510627711> [Accessed 1 December 2012] Tiron-Todor, A. and Mutiu, A. (2005), â€Å"Cash versus Accrual Accounting in Public Sector†, Studia Universitatis Babes Bolyai Oeconomica 1990, available at [A ccessed 1 December 2012] Wynne, A. (2004), â€Å"Is the Move to Accrual Based Accounting a Real Priority for Public Sector Accounting†, Public Fund Digest, [e-journal] 6(1) . Available at [Accessed 1 December 2012]

Conflicting Perspectives in Literature and Film Essays

Conflicting Perspectives in Literature and Film Essays Conflicting Perspectives in Literature and Film Essay Conflicting Perspectives in Literature and Film Essay Essay Topic: The Sound and the Fury Perspectives are subjective judgements on events, situations, and personalities that are informed by an amalgamation of an individual’s personal biases, motivations, and understandings. Conflict is therefore inevitable, following the relative nature of perspectives. As texts are inexorably linked to the perspectives of composers, they can be explored as representations of such idiosyncratic judgements. However, the composer’s ability to manipulate textual elements, respective of their medium, allows them to represent certain events, situations, or personalities selectively and thereby exploit the assumed veracity of any perspective. The malleable nature of perspectives and representations in texts can be explored through Ted Hughes’s 1984 poetic anthology Birthday Letters, Michael Moore’s 2004 documentary Fahrenheit 9/11, and Bernhard Schlink’s 1995 parable The Reader. Conflict arises from the inevitably biased representations within texts which composers can use to advocate a particular perspective. In ‘The Minotaur’, the lexical chain surrounding â€Å"smashed†, â€Å"hammer†, and â€Å"demented† create an atmosphere of violence which characterises Plath’s volatility, continuing the allusion of her â€Å"fury† as a â€Å"high velocity bullet† in ‘The Shot.’ Hughes evokes pathos through the sentimentality attached to his mother’s symbolic â€Å"heirloom sideboard†, effectively presenting himself as a victim of Plath’s volatility to oppose opinions of his detrimental effect on what he describes as the â€Å"goblin† that is Plath’s mentality; â€Å"So what had I given him?† His iniquitous portrayal of Plath is emphasised by the bathos as she was â€Å"demented by my being/twenty minutes late for baby-minding.† The subtle omission of her voice denies conflicting perspectives to oppose his despicable representation of her and allows him to continue it through the assonance of the ‘e’ sound in â€Å"left your mother a de

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The Black and the Blues - Research Paper Example † which depicts the distinct difference between their personality and insights can be considered as the focal points of the story. Truly in the trajectory of life, people are pushed and weathered with numerous battles either economically, personally, socially, or conflicts within the family. Through these most who prefer to stay on the safe side, surrender and be submissive to what is dictated by the society as they deem that this is a more practical and rational path to take. For the other free spirits, they opt to follow their dreams no matter how surreal the idea may seem yet for them it is something worth believing and following. Baldwin’s story though written in 1957 depicted a crucial message on bitter realities within the society which strongly affected him and the black community of his time and still somewhat remained unchanged in some parts of the world today. The story focused on the narration of an algebra teacher in Harlem who struggled to earn and maintain a middle class status and keep his wife and kids on a safe part of the society; and his antonym relationship with his brother Sonny, a man who elected to navigate the road less traveled and pursued to become a jazz pianist though ended up behind bars from possession and addiction to heroin. Trimmer and Urbana (p.165) discussed that the differences between the brothers represent the division within the black community where the narrator represents the middle class men who strives to live the American dream and aspires for an improved standard of living in the United States; while the other group, as represented by Sonny, are those who just accept the fact that they will forever be locked up from the privileges the white people savor. Take note that the setting happened on a post war as the narrator cited his military service to the US government. It is an era where people, particularly the blacks, are rallying for equality and their war against racism. The narrator tried to understan d his brother and struggled to reach out to find answers to his questions though remained blindly to accept the truthful answers. The story reminds us on the importance of listening and true understanding in every form of relationship and in using these rather than coercion or rigid authority. There was a scene in the story, after their mother’s funeral, when they discussed the future of the teenage Sonny. There was tension between the brothers as Sonny declared that he wants to be a jazz musician while the older brother sees that dream to be irrational. This scene together with the one when he offers his wife Isabel’s place to be Sonny’s home manifests the narrator’s sense of responsibility to his younger brother’s welfare. Throughout the story, issues on racism and inequality were strongly reflected. During his time there was strong discrimination for the black people in the racist America. On strong reflection of Baldwin’s personal strugg le is the part of the story where the narrator recollects the death of their uncle who was driven over by a group of drunken white Americans and recklessly left the carcass on the street. Depression from racism was not confined to the character’s family but it extends to the entire black community during that time (Reilly 56). Baldwin succeeded in

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Sexual orientation discrimination - Research Paper Example A lot has been done to curb this. Since the employers are the primary stakeholder, they have been encouraged to consider policies and procedures that respect the sensitivity and respect of every individual sexual orientation. Besides, the government has enacted laws to protect the workers in this context. It is paramount to understand that people of all sexual orientations should experience a welcome and be safe in the places where they work and enjoy a dignity treatment. Sexual orientation discrimination refers to, how employers treat employees unfavorably or harass them on the basis whether they are gay, lesbian bisexual or heterosexual (Joslin, 2004). Since any discrimination is discouraged at the workplace, this is not an exception. It is undesirable. Therefore, the government has tried to pass laws to discourage this type of discrimination. Unfortunately, the attempts to come up with straight laws to protect these individuals have been unsuccessful in the federal government although there are more bills being prepared (Badgett, Lau, Sears, & Ho, 2007). Despite this, the law does not encourage discrimination based. There is an Act that protects individuals from this type of discrimination. It is enshrined in the title VII of the civil rights act of 1963. This law prohibits workplace discrimination that is based on among other factors, sex of the individual. This includes the sex orientation of an individual. These laws aim to bring relief against discrimination in accommodation to public and private institutions (Malos, 2007). They persuade the employers to employ to promote equal employment opportunities in the workplace. On company practices, this law restricts the employers from, first failing or refusing to engage any individual on the basis of the sexual orientation (Badgett et al., 2007). This means that any qualified person whether male or female has equal chances to enter into