Wednesday, October 30, 2019

The business scenario of Hong Kongs Hotel Industry Essay

The business scenario of Hong Kongs Hotel Industry - Essay Example This research will begin with the statement that Hong Kong offers a stable and efficient business environment to its entrepreneurs with modern infrastructural facilities along with technologies in order to cope up with the challenges of globalisation and industrialisation. In the year 1995, Hong Kong positioned itself as the eighth leading trading nation in the global world. Thus, most of the leading companies attempted to establish one of its franchisees in Hong Kong with the expectation that it might enhance its growth prospects and profitability as well. Moreover, the government of Hong Kong has adopted a strategy of non-intervention, which was also categorised as quite beneficial for any business entrepreneur to operate within the economy. In addition, the government of Hong Kong also offers a sound lawful and administrative support for improving the scope of its business environment to encourage foreign and national entrepreneurs. Thus, it can be avowed that the economy of Hong Kong offers high opportunities for growth and development of industries, in order to improve its image in the international business forefront. Hence, it can be clearly depicted that as Hong Kong is one of the rapidly developing and most promising international centres for trade, business and finance with less governmental intrusions. Notably, it is due to this reason that Hong Kong is now categorised as one of the feasible places for introduction of new business projects. 1.1 Background of the Study Hong Kong is one of the fastest developing nations among the Asia-Pacific regions and so it can prove beneficial for the introduction of a new business project. Apart from this, Hong Kong is often regarded as a feasible place for introduction of new businesses as it offers soaring quality of banking, insurance and proficient services along with hard working and skilled workforce. Moreover, it is also the main gateway to perform business operations in the market of China. This is because , China offers workers at a sustainable rate which is not only helpful for any business enterprise, but also tends to preserve the interests of the workforce. It is also a significant factor which helps in expansion of the business in the national as well as international context thereby augmenting growth and brand identity (Bingley, 2011). Hence, with due consideration to these factors, Hong Kong might prove to be the most efficient place for the introduction of a new business project. 1.2 Literature Review According to Lethbridge & et. al. (2000), the location of Hong Kong is becoming one of the most favourable places for performing business operations being influenced by varied factors such as low tax requirement, freedom of currency exchange in trade and being the Special Administrative Region (SAR) of China, which offers a stable political environment of any business project. Thus, the nation of Hong Kong is highly preferred by most of the reputed industries operating globally (Deloitte, 2012). In addition, about 300 Chinese organisations are listed in Hong Kong, with a

Monday, October 28, 2019

Chocolate History Essay Example for Free

Chocolate History Essay All chocolate starts with a seed called a cocoa bean that is grown on a small tree. Many countries in Central and South America produce cocoa beans. The history of chocolate starts in Latin America, where the cocoa bean was first discovered about 2,000 years ago on a tropical tree. The first people recognized to have used these beans to make any kind of chocolate were the Maya’s. They called it the kakawa bean, which is where the origin of the world chocolate began. They most often used the bean to make a spicy, foamy drink. Later, the Aztecs discovered the cocoa bean. Eventually this was introduced in Europe after the Spaniards came to Central America. When the Spaniards began experimenting with the bean, they began to add other spices to it, such as cinnamon and sugar, to give the chocolate a sweeter taste. Soon, the rest of Europe started drinking it and it became a popular drink that only the rich could afford. In the 1600’s the first chocolate house was opened and this flavor was able to reach the mouths of many other people. In the early 1800’s, solid chocolate was created. It became more affordable to everyone and throughout time more recipes were experimented with, creating many different types of chocolate. There are many different types of chocolate such as White, Dark (bittersweet), Milk, Semi-Sweet and even Baking Chocolate (unsweetened). White chocolate isnt really considered chocolate because it has no cocoa solids in it, it is made of the fat from the cocoa beans known as cocoa butter. White chocolate has a creamy consistency and taste. It lacks flavor because it contains no chocolate liquor which gives chocolate the bitter strong chocolate flavor. White chocolate is not normally used in cooking unless it is a replacement for dark or milk chocolate. It is used mainly for decorating. Dark chocolate is the healthiest type of chocolate. This chocolate contains a large amount of disease-fighting flavonoids, anti-oxidants also found in red wine and lots of different fruit and vegetables. Its anti-oxidants can significantly improve blood pressure, prevent blood clots, slow the oxidation of low-density lipoproteins (LDL) cholesterol making it less likely to stick to artery walls and also reduce inflammation. Eating dark chocolate can also lower insulin resistance, the main problem behind diabetes. Milk chocolate does not contain as much chocolate liquor as dark chocolate, which gives it a softer chocolate flavor. This chocolate is much sweeter than any other. It is the most popular type of chocolate. Milk chocolate is more difficult to temper properly and more prone to overheating which would make it thick and lumpy if it comes into contact with water. Milk chocolate can be used in pretty much anything you want to be sweet. The difference between regular chocolate and baking chocolate is baking chocolate has less sugar and no fat and its bitter while regular chocolate is sweet and sugary. Tempering means improving the consistency, durability or hardness of a substance by heating and cooling it. Tempering is done by melting solid chocolate to a temperature high enough that the crystals in the cocoa butter break down. Once the chocolate is fully melted, it must be cooled to about 82F, a temperature at which crystals will start to form again so that the chocolate can eventually re-solidify. The chocolate’s temperature is then raised back to about 90F, where it is very smooth and can be poured into chocolate molds and used for other things. White, milk and dark chocolate can be tempered. Tempered chocolate is very glossy, has a firm finish and melts smoothly at around body temperature. Chocolate that has not been tempered or that has been improperly tempered will look flat or discolored. Tempering can be done in 2 ways by hand, or through a process called seeding. Tempering by hand can be done by tabliering where melted chocolate is poured onto a cool marble surface and worked with spatulas until it has cooled down sufficiently. More melted chocolate is added back and incorporated in to the tabliered chocolate to bring it back to the final working temperature. Through the process of seeding, chocolate is melted and a small amount of finely chopped solid chocolate is added into the melted chocolate and stirred in. Adding solid chocolate will lower the temperature of the melted chocolate and it will start to temper the melted chocolate. When it comes to baking, chocolate does not need to be tempered because it is being incorporated into another form. Tempering chocolate is good for dipping foods, for a more clean finish.

Saturday, October 26, 2019

Technological Advances in World War 2 :: World War II History

Technological Advances in World War 2 New advances in technology changed warfare in WW2. The change in technology since WW1 has produced such things as Atom Bomb, and new and improved sea and air warfare. New techniques had to be used because of technology, techniques such as 'mouseholing'. More people were killed because of technology, as more people died in WW2 than WW1.The technological advances in WW2 changed the battlefield completely as more deadly auxiliary was introduced. The technological advances since WW1 introduced such things as the atomic bomb and new and improved sea and air warfare. The atom bomb was a big part of WW2 as people could be killed from a bomb from a long distance. This bomb also covered a long area killing more people and people of the area bombed could still be feeling the effects in the form of cancer. New air warfare such as fighter jets were introduced in WW2. These planes carried deadly bombs and could take out a large number of people. New sea warfare was introduced, such ships as the corvette were popular, and the corvette was mostly used for shipping ammunition to Europe from North America. Also, submarines proved deadly as they were out of radar and carried deadly bombs such as the torpedo. New techniques had to be used in WW2 because of the updated technology. Techniques such as 'mouseholing' and 'lightning warfare' were some of the new techniques used. Mouseholing is when the soldiers would blow a hole in the wall of a building and move through the building capturing the nazi soldiers instead of going out on the open street and getting snipered. Lightning warfare was used by the Germans and it was when planes were first sent in to a designated area and bombed the area and then the tanks would be sent through then finally the soldiers. This was done to take over countries and to get the country to surrender and clear the area out. More people died because of technology in WW2. More people were killed in WW2 then WW1, as the technology was updated in WW2. Technology can be great but in the case of WW2, it proved tragic. Updated technology such as the entire auxiliary used in WW2 proved to be working because way more people died in WW2 than WW1. Rapid advances in bombs and guns proved deadly, WW2 was a very bad example of technology.

Thursday, October 24, 2019

A Teenage Life Essay

A long time ago,in 1998, a female child was born with nothing on her mind. A child who gently sleeps in her mothers arm, and always cries when she gets hungry. This child grew up to become a great kid. This kid grew up to be me. Respected teacher and my dear friends. I, Fatima Fakrudheen feel privileged to stand before you all to deliver a speech on ’Teenage life’ . â€Å"Before I speak, I’ve got something important to say†¦ I was told to be accurate. Be brief. And be seated. I promise I will be as brief as possible..no matter how long it takes† Since childhood, I was the happy-go-lucky kid. I really never bothered everything but only play with myfriends. I was so gleeful, cheerful, and always think positively. I love my friends, and they do love me. But my entirelife changed when I entered this critical stage in life where everything should be systematic. A new chapter in lifewhere everything calls for desperate measures. Teenage life is a chapter of our life where we teens should be meticulous in everything we do. In here, our body grows older, and we can ¶t imagine the things growing in our skins as we go through this stage in life. Haveyou imagined it? That as we go through this stage, everything changes «physically, mentally, socially, and most of all, emotionally.As we go through life, we meet changes. Changes that will make our character stand above all. What you do now will lay the foundation for your state in the future.For a short period of our adolescence, we must try to make this the exciting,enjoyable, and memorable times in our life.As a teenager, we are in that enviable stage where everything is positioned to go our way. We are young,full of energy, we feel like we are invincible, totally carefree and becoming free and more independent.We will also have a thousand and one questions as we enter this new stage of life. This is the time whenwe actually need the guidance and support of our parents and older  people.We are social creatures and the need for companionship is most pronounced among teenagers. Thecompany we keep will have a great effect in our teenage life. Choosing the right circle of friends will save us a lot of troubles, heartaches and possibly a life of deep regret. Enjoy the company of different kinds of people and develop important social skills.

Wednesday, October 23, 2019

Introduction to Sociology Essay

1. The Philippines is one of the third world countries in the world. This means that the country belongs to some of the poorest countries compared to the United States and the United Kingdom. People who live in third world countries are not necessarily all poor. Some of them are also rich and have their own businesses. These people can eat more than three times a day, send their children to private schools, and enjoy the luxuries that their money can buy. However, majority of the people in third world countries are poor. Some are homeless. Many have no source of income and therefore cannot provide for their families. It is not surprising that many people choose to go to first world countries like the United States to work for better opportunities. For Vicky, there is no doubt that the decision to find work in a foreign country was hard. She has her own family with a husband and two children to take care of. She left her family to earn money for the family. Although she did have a job in the Philippines, this was not enough to take care of the family’s financial needs. She did not want to be separated from her family but she needed to travel because she knew that if she stayed in the Philippines, her family will suffer. Vicky is not alone in this kind of situation. The Philippines is one of the most known countries who have the greatest number of overseas workers because of the situation in their country. They try to find work not only in the United States but also in Australia, the United Kingdom, and the Middle East. Financial need is the number one reason for them to work outside the country. 2. Because Vicky is not a native of the United States, it is most likely that she will experience some difficulties while working here. First, she might encounter discrimination due to her color and race. Although the United States is a very diverse country, discrimination still exists in its society at some point. Vicky might be looked down upon because of her color and her nationality. She might be discriminated because she is not able to communicate in English as fluently as the natives can. The United States government tries hard to make sure that discrimination does not exist in its society today. However, there are still a few who think that they are better just because of their color and race. Vicky might feel discouraged when she experiences discrimination from the natives of this country. She might also have an impression that Americans are not hospitable and welcoming and that working here is not worth it after all. Secondly, Vicky might encounter problems with her immigran t status. There are many employers who do not like to hire people who are not natives of the country because they do not trust them and believe of what they can do as workers. She might also have problems when her visa expires. The United States embassy is quite strict in allowing people in their country because they want to avoid terrorist attacks and other unwanted situations that foreigners can bring in the country. Another difficulty that Vicky might experience is the competition for the employment opportunities. Aside from the competition with the locals, Vicky might also have to compete with the opposite sex for the job that she wants. Some employers prefer to hire males because they believe that males are stronger and much more capable of the work needed to get done. This lessens Vicky’s chances of choosing a job that suits her the most and the job that she thinks would reward her the most in terms of salary and income. These are only some of the setbacks that Vicky might encount er while working in the United States. When one looks at the situation, it can be seen that Vicky and all other overseas workers are the ones who suffer the most. They enter a foreign country without any familiar face. They have to adapt to certain rules and norms of the country’s society. They have to learn how to get along with strangers just to keep their jobs. They have to endure problems like discrimination and competition. Aside from these things, they suffer from being away from their home and families. They get homesick but do not mind this just to be able to send money to their homeland. They take care of other people’s families and children but are not able to take care of their own children. All these they have to endure just for their families have a better life back in their homeland. 3. People from third world countries will not be able to think of leaving their families to go to another country if there are no available jobs in these foreign countries. Â  In economic terms, there would be no supply of workers if there is no demand for them. Vicky would not have thought of going here if there were no couples who need her services. Americans are very success-driven people, which is why they work hard day and night even if this means having less time for their families. Work is very important for them. At times, one job is not even enough and they search for second jobs to earn for the family. This requires them to look for people who can take care of their children while they are at work. While they certainly can avail the services of day care centers, many parents do not want to leave their children in these centers because of overcrowding and fear of their children contracting diseases from other children. It is also better to hire a private nanny who can focus on their children on a constant basis. Day care centers have limited staff and there are times when the staff cannot attend to the needs of each child because there are just too much of them. Vicky, as a private nanny, can stay at home with them and do other household chores when the child does not need taking care of. Having one private nanny can also mean that the nanny can focus on the child’s growth and development at all times. The nanny can act as a second parent to the child when the parents are not at home. Her educational background and previous work experience might also contribute to her employment. Parents would want to hire people who know how to handle their kids and the household when they are gone. They want someone who can be trusted. Vicky’s experience as a school teacher can help her get employed because this means that she knows how to handle children. In addition, the fact that she is a mother of two children herself means that she has enough experience in taking care of children and rec ognizing their needs and wants. If these dual-career Beverly Hills couples choose to hire Vicky, they would certainly be lucky and benefit from it because of her qualifications. It is not everyday that school teachers from other countries apply for a housekeeper or a nanny. This would also be beneficial for the parents because hiring Vicky would cost less than enrolling their children in a day care center. 4. Transnational migrants are those people who belong to two or more societies at the same time. Although Vicky does not really own any property while in the United States, she can be considered as a transnational migrant because she belongs to two different societies at the same time. She is still a Filipino citizen and will most likely take vacations in the Philippines if her employers allowed it. She still practices the different cultures and traditions of the Filipino culture while in and outside of her home country. This may not be obvious but she nevertheless still does it. At the same time, living and working in the United States requires her to adapt to the customs of the country to fit in. She would learn the language, the government, and the people of the United States. She is employed here and is receiving monetary income, which makes her a part of the society. Even if she does not really want to, she still has to do it because this will make it easier for her to live in a foreign country.

Tuesday, October 22, 2019

Field Marshal Gerd von Rundstedt in World War II

Field Marshal Gerd von Rundstedt in World War II Gerd von Rundstedt - Early Career: Born December 12, 1875 at Aschersleben, Germany, Gerd von Rundstedt was a member of an aristocratic Prussian family. Entering the German Army at age sixteen, he began learning his trade before being accepted into the German Armys officer training school in 1902. Graduating, von Rundstedt was promoted to captain in 1909. A skilled staff officer, he served in this capacity at the beginning of World War I in August 1914. Elevated to major that November, von Rundstedt continued to serve as a staff officer and by the end of the war in 1918 was chief of staff for his division. With the conclusion of the war, he elected to remain in the postwar Reichswehr. Gerd von Rundstedt - Interwar Years: In the 1920s, von Rundstedt rapidly advanced through the ranks of the Reichswehr and received promotions to lieutenant colonel (1920), colonel (1923), major general (1927), and lieutenant general (1929). Given command of the 3rd Infantry Division in February 1932, he supported Reich Chancellor Franz von Papens Prussian coup that July. Promoted to general of the infantry that October, he remained in that rank until being made a colonel general in March 1938. In the wake of the Munich Agreement, von Rundstedt led the 2nd Army which occupied the Sudetenland in October 1938. Despite this success, he promptly retired later in the month in protest of the Gestapos framing of Colonel General Werner von Fritsch during the Blomberg–Fritsch Affair. Leaving the army, he was given the honorary post of colonel of the 18th Infantry Regiment. Gerd von Rundstedt - World War II Begins: His retirement proved brief as he was recalled by Adolf Hitler the following year to lead Army Group South during the invasion of Poland in September 1939. Opening World War II, the campaign saw von Rundstedts troops mount the main attack of the invasion as they struck east from Silesia and Moravia. Winning the Battle of Bzura, his troops steadily drove back the Poles. With the successful completion of the conquest of Poland, von Rundstedt was given command of Army Group A in preparation for operations in the West. As planning moved forward, he supported his chief of staffs, Lieutenant General Erich von Mansteins, call for a swift armored strike toward the English Channel which he believed could lead to the strategic collapse of the enemy. Attacking on May 10, von Rundstedts forces made swift gains and opened a large gap in the Allied front. Led by General of Cavalry Heinz Guderians XIX Corps, German troops reached the English Channel on May 20. Having cut off the British Expeditionary Force from France, von Rundstedts troops turned north to capture the Channel ports and prevent its escape to Britain. Traveling to Army Group As headquarters at Charleville on May 24, Hitler urged its von Rundstedt, to press the attack. Assessing the situation, he advocated holding his armor west and south of Dunkirk, while utilizing the infantry of Army Group B to finish off the BEF. Though this allowed von Rundstedt to preserve his armor for the final campaign in France, it allowed the British to successfully conduct the Dunkirk Evacuation. Gerd von Rundstedt - On the Eastern Front: With the end of fighting in France, von Rundstedt received a promotion to field marshal on July 19. As the Battle of Britain began, he assisted in the development of Operation Sea Lion which called for the invasion of southern Britain. With the Luftwaffes failure to defeat the Royal Air Force, the invasion was called off and von Rundstedt was instructed to oversee the occupation forces in Western Europe. As Hitler began planning Operation Barbarossa, von Rundstedt was ordered east to assume command of Army Group South. On June 22, 1941, his command took part in the invasion of the Soviet Union. Driving through Ukraine, von Rundstedts forces played a key role in the encirclement of Kiev and capture of over 452,000 Soviet troops in late September. Pushing on, von Rundstedts forces succeeded in capturing Kharkov in late October and Rostov in late November. Suffering a heart attack during the advance on Rostov, he refused to leave the front and continued to direct operations. With the Russian winter setting in, von Rundstedt advocating halting the advance as his forces were becoming overextended and hampered by the severe weather. This request was vetoed by Hitler. On November 27, Soviet forces counterattacked and forced the Germans to abandon Rostov. Unwilling to surrender ground, Hitler countermanded von Rundstedts orders to fall back. Refusing to obey, von Rundstedt was sacked in favor of Field Marshal Walther von Reichenau. Gerd von Rundstedt - Return to the West: Briefly out of favor, von Rundstedt was recalled in March 1942 and given command of Oberbefehlshaber West (German Army Command in the West - OB West). Charged with defending Western Europe from the Allies, he was tasked with erecting fortifications along the coast. Largely inactive in this new role, little work occurred in 1942 or 1943. In November 1943, Field Marshal Erwin Rommel was assigned to OB West as commander of Army Group B. Under his direction, work finally began on fortifying the coastline. Over the coming months, von Rundstedt and Rommel clashed over the disposition of OB Wests reserve panzer divisions with the former believing they should located in the rear and the latter wanting them near the coast. Following the Allied landings in Normandy on June 6, 1944, von Rundstedt and Rommel worked to contain the enemy beachhead. When it became obvious to von Rundstedt that the Allies could not be pushed back into the sea, he began advocating for peace. With the failure of a counterattack near Caen on July 1, he was asked by Field Marshal Wilhelm Keitel, head of the German armed forces, what should be done. To this he brusquely replied, Make peace you fools! What else can you do? For this, he was removed from command the next dayand replaced with Field Marshal Gunther von Kluge. Gerd von Rundstedt - Final Campaigns: In the wake of the July 20 Plot against Hitler, von Rundstedt agreed to serve on a Court of Honor to assess officers suspected of being opposed to the fà ¼hrer. Removing several hundred officers from the Wehrmacht, the court turned them over to Roland Freislers Volksgerichtshof (Peoples Court) for trial. Implicated in the July 20 Plot, von Kluge committed suicide on August 17 and was briefly replaced by Field Marshal Walter Model. Eighteen days later, on September 3, von Rundstedt returned to lead OB West. Later in the month, he was able to contain Allied gains made during Operation Market-Garden. Forced to give ground through the fall, von Rundstedt opposed the Ardennes offensive which was launched in December believing that insufficient troops were available for it to succeed. The campaign, which resulted in the Battle of the Bulge, represented the last major German offensive in the West. Continuing to fight a defensive campaign in early 1945, von Rundstedt was removed from command on March 11 after again arguing that Germany should make peace rather than fight a war it could not win. On May 1, von Rundstedt was captured by troops from the US 36th Infantry Division. During the course of his interrogation, he suffered another heart attack. Taken to Britain, von Rundstedt moved between camps in southern Wales and Suffolk. After the war, he was charged by the British for war crimes during the invasion of the Soviet Union. These charges were largely based on his support of von Reichenaus Severity Order which led to mass murders in occupied Soviet territory. Due to his age and failing health, von Rundstedt was never tried and he was released in July 1948. Retiring to Schloss Oppershausen, near Celle in Lower Saxony, he continued to be plagued by heart problems until his death on February 24, 1953. Selected Sources JVL: Gerd von RundstedtGeneralfeldmarschall Gerd von Rundstedt Lone Sentry: von Rundstedt Explains

Monday, October 21, 2019

Charles Manson

Charles Manson Charles M. MansonAllen AzarMrs. KardosTerm Paper3/13/95In this world there are cults everywhere. Whether they're in the US, China, or maybe next-door there is always one common factor, control. Charles Manson was a cult leader in southern California during the sixties. Like all cult leaders Manson had his own small band of followers. His influence was so great that his followers were willing to kill for him at his smallest whim.Charles Manson was very paranoid and was under the influnce that there was to be an upcoming race war. He called this race war "Helter Skelter".Page 1Charles M. Manson was born in Cincinnati on November 11, 1934. His mother Kathleen Maddox, a teenage prostitute, his father was a man remembered as "Colonel Scott." In order to give her bastard son a name she married William Manson. He quickly abandoned the both of them.English: Haight Street, San Francisco, California,...In 1939 Kathleen Maddox was arrested for robbery and Charles was sent to live with his aunt and grandmother. Charles remembered his aunt as a harsh disciplinarian and favored is uncle because he gave him money for the movies and took him on frequent fishing trips. Only when his uncle became ill did his unfit mother come and reclaim her unwanted son and moved to Indianapolis.When Mrs. Manson reclaimed her son she promised that she would take care of him and provide for his every need. Unfortunately, all these promises were soon shattered by liquor and men. She frequently neglected Charles by telling him she would be back in an hour and then not show up for the rest of the night. Sometimes when her guilt took her over she would give him fifty cents and another promise; and at other times she just abused him.When Mrs.

Sunday, October 20, 2019

Emotional Poems for Veterans Day

Emotional Poems for Veterans Day When emotions take over, the poet within you often emerges. These Veterans Day excerpts from poems touch the heart and soul of every patriot. They will send chills down your spine. They bring the horror of war home. If you know a veteran, share these words to let them know their devotion to country is important and appreciated. Veterans Day Poems Stephen Crane War Is Kind Do not weep, babe, for war is kind.Because your father tumbles in the yellow trenches,Raged at his breast, gulped and died,Do not weep.War is kind. Philip Freneau On the Departure of the British From Charleston But fame is theirs - and future daysOn pillard brass shall tell their praise;Shall tell - when cold neglect is dead - These for their country fought and bled. Walt Whitman Leaves of Grass I saw battle-corpses, myriads of them,And the white skeletons of young men - I saw them;I saw the debris and debris of all the dead soldiers of the war;But I saw they were not as was thought;They themselves were fully at rest - they suffer’d not;The living remain’d and suffer’d  - the mother suffer’d,And the wife and the child, and the musing comrade suffer’d,And the armies that remain’d suffer’d. Edgar Guest The Things That Make a Soldier Great Endanger but that humble street whereon his children run,You make a soldier of the man who never bore a gun.What is it through the battle smoke the valiant soldier sees? John McCrae In Flanders Fields In Flanders fields the poppies blowBetween the crosses, row on row,That mark our place; and in the skyThe larks, still bravely singing, flyScarce heard amid the guns below. Li Po Nefarious War In the battlefield men grapple each other and die;The horses of the vanquished utter lamentable cries to heaven,While ravens and kites peck at human entrails,Carry them up in their flight, and hang them on the branches of dead trees. Rudyard Kipling Tommy Its Tommy this, and Tommy that,And chuck him out the brute,But its Savior of his Country,When the guns begin to shoot. Siegfried Sassoon Aftermath But the past is just the same - and War’s a bloody game...Have you forgotten yet?...Look down, and swear by the slain of the War that you’ll never forget. Wilfred Owen Anthem for Doomed Youth What passing-bells for these who die as cattle?Only the monstrous anger of the guns.Only the stuttering rifles’ rapid rattleCan patter out their hasty orisons. Alfred, Lord Tennyson The Charge of the Light Brigade Half a league, half a league,Half a league onward,All in the valley of DeathRode the six hundred.‘Forward, the Light Brigade!Charge for the guns!’ he said:Into the valley of DeathRode the six hundred. Elizabeth Barrett Browning Mother and Poet Dead! One of them shot by the sea in the east,And one of them shot in the west by the sea.Dead! both my boys! When you sit at the feastAnd are wanting a great song for Italy free,Let none look at me! Sophie Jewett Armistice We pray the fickle flag of truceStill float deceitfully and fair;Our eyes must love its sweet abuse;This hour we will not care,Though just beyond to-morrows gate,Arrayed and strong, the battle wait.

Saturday, October 19, 2019

Composition and Rhetoric Essay Example | Topics and Well Written Essays - 1000 words

Composition and Rhetoric - Essay Example On the other hand, when I speak from the United States, I am essentially a citizen of UAE. ‘I’, My Multiple Identities and Difference At present, as the democratic revolutions spread cross the Arab world, which is initiated and led by youngsters like me, it is easy to identify myself as an Arab. It is important to think identity as something not given or stable. Identity is closely related to your imagination and the consequent identification with places and social groups. Therefore, when the whole world was concentrated in Egypt’s Tahrir Square, I found myself belonging to Tahrir Square than anywhere else. Although I am a citizen of United Arab Emirates, I imagine myself as a citizen of the increasingly globalizing world. As Benedict Anderson argues, it is your particular imagination defines you as part of certain communities. Still, it does not negate my identity of being an Arab. One’s identity in the modern world is predominantly defined by the national ity. It is not to say that national identity blurs all other identities. On the other hand, the identity of a person could be immensely influenced by his/her country of origin. I do have many commonalities with my fellow people in the United Arab Emirates and in the Arab world. As an Arab, I am proud of the great civilizations emerged from the Arab world. But, I am equally disgusted with the current affairs at my part of the world same as many of my fellow beings do. I believe, as like many other people in my country, that our civilization is decadent and decaying. But, still, we are proud of our glorious past. Having said that ‘we’ are proud of our past, it is necessary for me to emphasize that I am not proud of ‘our past’ in the same way as my fellow country men do. I am least proud of the history of Ottoman Empire or the great crusades. On the other hand, I have a lot be proud of being the successors of a great people who traveled all around the world, e stablished strong trade links with China, India and the Europe from sixteenth century onwards. It makes me delighted to claim that my ancestors spread the wisdom of mathematics and medicine to the rest of the world. If we had not preserved the intellectual and cultural products of the great Greek civilization, humanity would have lost it forever. Moreover, I am happy to be proud of what is really great in our historical past. But, many in my country do not see things related to the past in the same way. They proud of the fact that once we built big empires and took our religion even to the distant corners of the earth. And, they are so detached from the present, they still imagine the Arab world as the center of the world. Still, they imagine through their illusions that the Islamic civilization is far more superior than any other. However, in reality, after the great medieval scientists from the Arab world who contributed immensely to the development of modern mathematics, medicine and astronomy, no great scientist or philosopher of stature has emerged from our part of the world. A civilization triumphs only when it has a lot give and share with other civilization. Unfortunately, we have nothing more at the present to contribute to the humanity than the mystic tales of our glorious past. In brief, in medieval times, if we had lived in and for the future, at present, we die in and for the past. In terms of religion and spirituality, I identify myself as a Muslim like many in my country

Whistle-blowing Research Paper Example | Topics and Well Written Essays - 250 words

Whistle-blowing - Research Paper Example As high officials in the organization, they became privy to information that they thought would be damaging to the company. The Government Accountability Project (GAP) defined a whistle blower as: An employee who discloses information that s/he reasonably believes is evidence of illegality, gross waste or fraud, mismanagement, abuse of power, general wrongdoing, or a substantial and specific danger to public health and safety. Typically, whistleblowers speak out to parties that can influence and rectify the situation. These parties include the media, organizational managers, hotlines, or Congressional members/staff, to name a few. These 3 women could not be properly called whistle blowers under the rules cited in Chap 4 of Whistle blowing,:â€Å"employees who follows established procedures is not a whistleblower† As in definition above, whistle blowing should take into account to whom the information is given in order to achieve the desired change. Merely passing information to higher authorities in the organization is not whistle blowing and is only part of their duties. Their testimony in Congress could not be called whistle blowing as they were legally required to do so, and were not done voluntarily. Their memos only formed part of exhibits for testimony. Rowley could not be a whistle blower because her position requires utmost confidentiality, so she could not divulge to outer sources. Watkin’s advise. When Sherron Watkins wrote a lengthy memo to her boss, Ken Lay, she knew of the ticking time bomb that would explode into a scandal. She uncovered fraud that involved many persons in the organization. When she advised Ken Lay to develop a â€Å"clean up Plan†, she probably meant to have an organizational clean up that would correct the system, and purge erring employees. In an ethical perspective, she was

Friday, October 18, 2019

APPLICATION OF COMMUNITY HEALTH & POPULATION-FOCUSED NURSING Essay

APPLICATION OF COMMUNITY HEALTH & POPULATION-FOCUSED NURSING - Essay Example In connection with this assertion, one can describe TB outbreak as a situation where TB transmission occurred within the previous few years, and there is the potential for the M. tuberculosis to be transmitted extensively. The outbreak of TB can be analyzed closely with descriptive epidemiology that characterizes the outbreaks of the disease by person, place, and time. In characterizing the disease by person, one considers the health habits of the TB patients, homelessness as well as incarceration. In connection with this claim, it is evident that excessive alcohol use, as well as illicit drug use, contributes to the occurrence of TB. It is also possible for the disease to have originated from one location then got transmitted to other places. For instance, the spread of TB can be as a result of people occupying the same apartment complex or coming together in churches and workplaces. The outbreak of TB can also be characterized in terms of time; it is possible for the outbreak of the disease to be varying with time in a given place (CDC, 2014). The characterization of the outbreak of TB with time proves that the outbreak is not controllable. The risk factors associated with the epidemiology of TB inc lude low immunity in children below the age of 5, presence of other diseases such as HIV infection and diabetes, and smoking of cigarettes. Other diseases that provide the chances of developing TB include alcoholism and malnutrition (CDC, 2014). The outbreak of TB poses a very serious economic challenge to a community. The death of people from TB results to the loss of productivity; the outbreak of TB leads to the death of potential people affecting the economy of the affected community and state. The cost associated with treatment of the disease is also a constant drain on the government’s resources. The outbreak of TB is also associated with the destruction of families as well as the functionality of schools where

Marketing strategy implementation Essay Example | Topics and Well Written Essays - 1500 words

Marketing strategy implementation - Essay Example Since the products are intended to be high end, they will not be priced lowly in a manner to comprise this fact. On the contrary, under pricing will raise doubts among the consumers as to the quality of the products (Kotler & Keller, 2006). The promotion strategy will justify the cost. It will make the customers appreciate that they are getting what they are spending their money on. The rationale of this strategy is based on the intended themes of the advertisements. The themes of the commercials will not concentrate on areas like how long lasting or portable the products are. Instead, they will be designed to create a picture of ownership experience and appeal to the status of using such products. This will have the effect of reducing comparison with the competition’s products (Laermer & Simmons, 2007). A generic product-market comprises an extensive collection of products which fulfill a general, nonetheless similar, need (Kotler & Keller, 2006). The product-market boundaries will first be distinguished by identifying particular needs that a range of products will satisfy. Although customers may have the same needs, they will not always satisfy them in the same way. Therefore, product-markets are often diverse and contain different user groups with different categories of related products (Kotler & Keller, 2006). The product-market will match the customers to the benefits of the products. It will be formed by a set of products that may be substitutes in usage situations similar to the models of benefits sought by different groups of customers. The boundaries will then be distinguished by categories of products that satisfy generic needs and the targeted customers (Kotler & Keller, 2006). The products are closely related because the customers regard them as substitutes and the fact ors and elements used in production are similar. For example, two cosmetic gels in the same product line may differ in that one irritates the skin, and the other

Thursday, October 17, 2019

The Appeal of Horror Movies Essay Example | Topics and Well Written Essays - 2750 words

The Appeal of Horror Movies - Essay Example Horror movies have a cathartic effect on the viewer. Many fears, suppressed in real life because of the expected ridicule from peers, can be given vent to at the film: Arachnophobia permits a boy to scream aloud and give vent to his very real fear of spiders. Horror movies also give the viewer emotional escape from real-world anxieties, such as unemployment or debt. Â  Horror movies provide an opportunity to exhibit gender roles. Men can show that they are not afraid, while girls are free to act quintessentially ‘feminine.’ There is also the social satisfaction of belonging to a group which exhibits similar reactions. Most often, horror movies are viewed in a group. Â  Horror movies satisfy a very real need in humans. The stimulation of the senses gives a keenness to mundane lives; suppressed emotions find expression; there is an escape from the stress of the real world; social bonding is facilitated. It is obvious that horror movies satisfy a basic need in humans. Long live Horror Films! Â  From the time of Icarus, man has always dreamt of flying like the birds. This dream became a reality with the Wright Brothers, and travel by air is now very much a part of modern life. Air travel has improved life through the speed of transport, but has the negative effect of increasing global warming and adding to man’s destructive capabilities. Â  One undeniable benefit of air travel is the factor of speed. This speed is a great advantage for the emergency transport of both people and goods, particularly in inaccessible terrain. People can be rescued from disaster zones, airlifted for medical aid, and save time on travel. Perishable goods, medical supplies, and relief can be transported rapidly to areas of need.

Dubai International airport Essay Example | Topics and Well Written Essays - 1000 words

Dubai International airport - Essay Example The main research questions that shall be answered during the investigation are: †¢Does the service offered by emirates airline organization meet the standard and expectations of its customers? †¢Does the organization have excellent facilities that ensure their airplanes are always in good shape to ensure the safety of their customers? †¢What are the measures that the organization has put in place to ensure customer satisfaction? The objectives of the research will be: 1)To determine the services offered by the organization and whether they meet the standards and expectation of their customers. 2)To evaluate the available facilities in the organization for servicing and repairing airplanes to ensure safety of their customers. 3)To determine the measures put in place by the organization to ensure customer satisfaction. The intended research on the operations of the Emirates airline is important in determining the experience of the customers. While utilizing their services and the role the airline organization play in ensuring that the customers’ satisfaction is achieved in carrying out this research, I as a student of business studies will also gain a lot of important knowledge on what it takes to run such a big organization that serves many people daily and the various measures that can be utilized in successfully satisfying customers derived from different backgrounds and cultures. The emirates airline is an organization in the airline industry that has its headquarters based in Dubai in the United Arab Emirates. In the Middle East, this is the major airline company with over 2500 flights weekly to over 100 destinations in six continents in 74 countries (Emirate airline, 2005).

Wednesday, October 16, 2019

The Appeal of Horror Movies Essay Example | Topics and Well Written Essays - 2750 words

The Appeal of Horror Movies - Essay Example Horror movies have a cathartic effect on the viewer. Many fears, suppressed in real life because of the expected ridicule from peers, can be given vent to at the film: Arachnophobia permits a boy to scream aloud and give vent to his very real fear of spiders. Horror movies also give the viewer emotional escape from real-world anxieties, such as unemployment or debt. Â  Horror movies provide an opportunity to exhibit gender roles. Men can show that they are not afraid, while girls are free to act quintessentially ‘feminine.’ There is also the social satisfaction of belonging to a group which exhibits similar reactions. Most often, horror movies are viewed in a group. Â  Horror movies satisfy a very real need in humans. The stimulation of the senses gives a keenness to mundane lives; suppressed emotions find expression; there is an escape from the stress of the real world; social bonding is facilitated. It is obvious that horror movies satisfy a basic need in humans. Long live Horror Films! Â  From the time of Icarus, man has always dreamt of flying like the birds. This dream became a reality with the Wright Brothers, and travel by air is now very much a part of modern life. Air travel has improved life through the speed of transport, but has the negative effect of increasing global warming and adding to man’s destructive capabilities. Â  One undeniable benefit of air travel is the factor of speed. This speed is a great advantage for the emergency transport of both people and goods, particularly in inaccessible terrain. People can be rescued from disaster zones, airlifted for medical aid, and save time on travel. Perishable goods, medical supplies, and relief can be transported rapidly to areas of need.

Tuesday, October 15, 2019

Concepts of safety, assessment, and communications Assignment

Concepts of safety, assessment, and communications - Assignment Example Another issue of concern in Mrs. Thomas’s case is that the administration of hydromophine has possible side effect of initiating respiratory depression whose impact is fatal. Chance of postoperative complications occurring is influenced by factors such as the general health status, age, the type of anesthesia, urgency and the surgical site. Incidences of these complications are high during the first three days after the operation. In this case, the occurrence of these complications is likely to result from the age of, Mrs. Thomas. Postoperative complications can be prevented through evidence-based interventions such as optimal nutritional status, weight control, anemia correction (Crile, 1925). In addition, technical aspects such as incision type, drainage can be used to prevent occurrence of these Complications. The pain that Mrs. Thomas is complaining about might be due to wound infection. There is a tendency of superficial wound infections to occur during the first week after the operation. Initial intervention may include performing surgical repairs on the painful locations and biosynthetic mesh. Surgical injury is another possible diagnosis, which can also be corrected through surgery. Disordered wound healing is another possible diagnosis in this case. Proper diet is the most appropriate intervention method that can be offered to, Mrs.

Monday, October 14, 2019

Decision of Allowing the Procurement of Used Items Essay Example for Free

Decision of Allowing the Procurement of Used Items Essay Discussing the pros on the decision of allowing the procurement of used items in public sector (PPA 2011): * It is economical; This is because of the liquidity crisis and improvements in product quality control hence some governments are opting for secondhand purchases. The current update in this regard is that, According to BBC News (Feb’2009) the Indonesian military is currently negotiating with the US Army to purchase secondhand F-16 fighter jets in a bid to modernize its air power military capability. Mark you Indonesia is the largest economy in Southeast Asia and one of the dynamic emerging markets in the world. The country is also a member of the elite G-20 major economies. Quality control especially technically aircraft never get old as such because they are meet international standards and principles that govern air transport. * It is affordable to procure at low cost of acquisition, in case of emergencies circumstances to rescue situations especially those of public interest, the * government should allow procurement of used equipment under exceptional circumstances to serve people, that are evaluated on case by case basis procurement in the need The Bank understands that the decision between the outright purchase and lease arrangements depend on the economic loss and benefits, however, given the potential risk associated with used equipment, the government should consider leasing as the preferred alternative only in emergency. * It helps and is the way to go if the government is to fulfill its obligations as far as capital intensive investments are concerned. â€Å"Purchasing secondhand machines suited Tanzania at the moment because many countries were applying the same strategy on costly machines such as planes, train engines and ships. * Equipment may be available immediately, that result to shorten procurement process of acquiring used equipment, compared to the time  required for the acquisition of new equipment because it involves ordering which took sometimes up to delivery period. Discuss the cons on the decision of allowing the procurement of used items in public sector (PPA 2011) * May lead to procure poor quality items that do not meet intended purpose that is performance requirements of the goods, and minimum standards for age, residual economic life, and quality of materials. That might result in massive economic losses this is refer to the economic life cycle of goods procured. Since they will not be expected to originate from Tanzania, it will be difficult to get authenticated record of the time they had been used and condition at the time of sale. * Failure of getting loans from world Bank at deficit circumstances, this is according to World Bank Procurement Manual Draft (2001)- Procurement of brand new Goods policy, which explain that it the Bank’s general Policy is to finance the procurement of new goods only. Borrower’s procurement should be to the new. * Procurement of used goods does not correspond to the principles of value for money, since the experience in the country has shown there were no credible personnel to undertake such kind of purchasing with evidence of quality of such used items together with its residual value, relevant to the cost of purchase/money spend on buying. * Creation of a fertile ground for rampant corruption because the government/institutions functionaries might use this loophole to buy junk equipment through underhand methods thus causes great losses to the taxpayers. * Higher running expenses, It is cost fully in case of running expenses such as maintenance and service for used item than for brand new equipment, when government institutions decides to purchase used items, will result to incur a lot of money spending on frequently buying costly spare parts and  maintenance as a result to high total cost of operation hence less productivity. Summary: The decision of allowing the procurement of used items in public sector have their respective advantages and disadvantages to the national economy and general social welfare issues as follows. The advantages of procurement of used items are; it is economical, It is affordable due to low cost of acquisition, Used equipment may be available immediately, procurement of more items for the same budget, improves transparency and integrity. The disadvantages are Lack of competitive bidding, failure of getting loans from world Bank, May lead to procure poor quality, does not correspond to the principles of value for money, Creation of a fertile ground for rampant corruption, and Higher running expenses.

Sunday, October 13, 2019

Accounting Concepts for Borrowing Costs

Accounting Concepts for Borrowing Costs Abstract To prescribe the accounting treatment for borrowing cost incurred irrespective of its nature either capital or revenue and to interpret the said accounting standard in a fairly manner with the help of accounting standard interpretation as issued by ICAI. Introduction With the advent of Industrialisation, Organisations need more resources so as to compete in the Industry which it pertains as well as to achieve its vision. Among those resources, Money is foremost and it is needed for various reasons which may include meeting its working capital requirement, construction of asset, etc. Most of the organisation opts for borrowings from banks, other financial institutions for the same. Borrowings may include some outflow of cash even before such borrowings are made, which we may call as borrowing cost such as interest, loan processing charges by banks, other charges other than the principal amount while repaying. Definitions Borrowing Cost Interest charges on bank borrowings including short term and long term borrowingsBorrowing cost can be illustrated with many interpretations. But AS 16 provides an inclusive definition comprising of, Amortisation of discounts, premiums Ancillary costs in connection with arrangement of borrowings Finance charges in respect of assets acquired on finance lease Exchange difference arising in foreign currency borrowings to the extent they are regarded as an adjustment to interest costs. Qualifying asset There are certain exceptions to qualifying asset. They are, Investments other than investment properties Inventories that are routinely manufactured over a short period of time How to interpret? In order to guide for a proper interpretation ICAI has issued ACCOUNTING STANDARD INTERPRETATION (ASI). With reference to ASI-1, Substantial period of time dependents on the facts and circumstances of each case. However, ordinarily, a period of 12 months is considered, unless a shorter or longer period can be justified on the basis of circumstances of the case. With reference to ASI-10, Adjustment to interest cost means the difference between the interest cost on foreign currency loan and interest that would have been paid on local currency loan had this loan been in local currency Recognition: Borrowing cost will be recognised only if such cost or expense is absolutely and directly attributable to acquisition, construction or production of qualifying asset and its is also important that the cost incurred only be capitalised when it is probable that they will result in future economic benefits to enterprise and can be measured reliably Borrowing cost that are not recognised and as a result it is not eligible for capitalisation can be charged to the profit and loss account in the period which it occurs. Interrelation of AS-16 with other accounting standards AS-11 Exchange differences arising from foreign currency borrowing are considered as borrowing cost for which the increase in liability towards principal amount should be capitalised to the extent of increase in the interest would be paid if loan was taken in Indian currency and the balance has to be treated as exchange difference as per AS-11, The effects of changes in foreign exchange rates. Illustration: ABC ltd Company has taken a loan of USD 10,000 on April 1, 20X3, for a specific project at an interest rate of 5% p.a. On April 1, 20X3, the exchange between the currencies was Rs.45 per USD. The exchange rate as at March 31,20X4 was Rs.48 per USD. The corresponding amount could have been borrowed by ABC ltd in local currency at an interest rate of 11% p.a. Solution: (i) Interest = USD 10,000 X 5% X Rs.48 = Rs.24000 (ii) Increase in liability towards the principal amount = USD 10,000 X (48-45) = Rs.30,000. (iii) Interest that would have resulted if the loan was taken in Indian currency =USD 10,000 X 45 X 11% = 49,500 (iv) Difference between (iii) and (i) = 49500 – 24000 = 25,500. 30000 AS-16 AS-11 25,500 4,500 Therefore out of Rs.30,000 increase in liability towards principal amount, only Rs.25,500 will be considered as borrowing cost and the remaining Rs.4,500 will be considered as exchange difference and charged to Profit and Loss as per AS-11 Total Borrowing cost as per AS-16 = 24,000+25,500 = Rs.49,500 Additional Illustration How will you answer change in the above case it the local interest rate is 13% Solution: (i) Interest = USD 10,000 X 5% X Rs.48 = Rs.24,000 (ii) Increase in liability towards the principal amount = USD 10,000 X (48-45) = Rs.30,000. (iii) Interest that would have resulted if the loan was taken in Indian currency =USD 10,000 X 45 X 13% = Rs.58,500 (iv) Difference between (iii) and (i) = 58,500 – 24,000 = Rs.34,500. Therefore, whole 30,000 will be considered as borrowing cost. Total Borrowing cost as per AS-16 = 24,000+30,000 = Rs.54,000 What will be the situation under Income-tax act? Sec.43A Income-tax act explains how to deal with exchange rate differences arising from acquiring asset from a country outside India for the purposes of business or profession as a result increase or reduction in liability for making payment or for repayment of loan borrowed in foreign currency specially acquiring for asset. It clearly states that exchange difference has to be treated in Income tax only in relation to payment, and not on accrual basis as required under AS-16. Therefore, only the exchange differences arising from the assets acquired or loan borrowed from outside India is to be capitalised. It never speaks about the concept of adjustment of interest costs. So, even if one has followed AS-16 for treating exchange difference as an adjustment to interest cost, it has to be nullify that effect while arriving at the block of assets as per Income tax act and instead, adjustment of assets only to the extent of exchange differences has to be made. AS-12 Expenditure on a qualifying asset comprises of only those that has resulted in payments of cash, transfers of other assets or the assumption of interest bearing liabilities. Such expenditure has to be decreased for any progress payment received and grants received in connection with asset .This is also similar in the case of Accounting standard-12, Government grants, as it prescribes that asset has to be accounted after deducting the amount of monetary grant received from the gross value of the asset. AS-19 In the inclusive definition of borrowing cost, it says that finance charge arising on account of assets acquired on financial lease is to be capitalised to the extent of such finance charges. Such finance charges will be computed as per the Accounting standard-19, Leases. Measurement Measurement of borrowing costs includes such costs incurred in both specific and general borrowing. In case of specific borrowing, the money borrowed is used particularly for the purpose of acquiring a qualifying asset. Such cost has to be capitalised less any income on temporary investment made on such borrowings On the other hand, it is general borrowing for which the money is borrowed generally for the purpose of various qualifying assets, the amount of borrowing cost to be capitalised to be determined by applying an appropriate capitalisation rate on the expenditure of the capitalisation rate. Capitalisation rate is the weighted average of the borrowing cost applicable to the borrowings of the enterprise outstanding during the period other than the borrowings made specifically for the purpose of obtaining qualifying asset. Capitalisation Rate = Total Interest on borrowing Total Borrowings Therefore, the relationship is, Specific borrowings one loan with one asset or many assets General borrowings – Many loans with many assets Expenditure on qualifying asset Payment of cash XX Transfer of other assets XX Interest bearing liabilities XX Less: Receipt of progress payment (XX) Grant received in connection with asset (XX) ________ Expenditure XX Another important note is that the amount of borrowing costs capitalised during the period should not exceed the amount of borrowing cost incurred during the period. Commencement Capitalisation of borrowing coast will be commenced on the basis of three conditions. They include that the expenditure for acquisition, production of asset has been actually incurred and activities necessary to prepare the asset for which the asset has been originally assessed to be used and actual borrowing cost has been incurred for the same. Suspension Borrowing costs in relation to qualifying assets are normally continuous for capitalisation. But in certain case they are suspended as prescribed when there is interruption in the active development of the asset. But there is exception to such suspension is not necessary in these cases, When substantial technical and administrative work is being carried out. When temporary delay is a necessary part of process of getting an asset ready for its intended use or sale. (E.g. Interest on loan taken to finance working capital requirement for a vineyard) Cessation There is a point in which the capitalisation of borrowing cost should to be stopped. Such capitalisation should be ceased if construction of a certain portion of the asset is completed and such asset can be used independently for its intended use or sale. On the other hand, if the assets are completed in parts and cannot be used independently, then the capitalisation should continue till the asset is ready for its intended use. The other kind of situation is that the capitalisation should be stopped if the asset is physically completed and only the routine administrative work is going on. Even if decoration work is remaining then the asset is deemed to be completed and the capitalisation of borrowing cost should be stopped for such asset. Disclosure Borrowing costs are disclosed in financial statements in terms of the particular accounting policy adopted and the amount of borrowing costs capitalised during the financial year. What are the significant differences between AS-16, IAS, and US GAAP? There is a marked difference in the way US GAAP and IAS deal with capitalisation of borrowing costs. Under IAS-23, there are two treatments that are allowed, The benchmark treatment which requires borrowing cost to be expensed when incurred Alternative treatment which requires capitalisation of borrowing cost when certain rules and conditions are fulfilled. But AS-16 does not allow dual treatment, i.e. borrowing costs are compulsorily capitalised when certain conditions are fulfilled and compulsorily not capitalised when certain conditions are not fulfilled. The same situation exists in the case of US GAAP-FAS-34 interest cost is capitalisable for all assets that require a period of time for their intended use, unless they are not material. Conclusion In spite of various accounting policies and financial reporting framework, AS-16, Borrowing costs are important to prepare those financial statements and so that the accounting information presented to the management is accurate and discloses material facts.

Saturday, October 12, 2019

Tybalts Misinterpretation in William Shakespeares Romeo and Juliet :: Romeo and Juliet Essays

Tybalt's Misinterpretation in Romeo and Juliet Romeo and Juliet is the story of two "star-crossed lovers who take their life" (prologue). Their families were ancient enemies based on an ancient grudge no longer known, but still strong. Romeo and Juliet fall passionately in love ignoring the fact they are, by household, enemies. Friar Lawrence joins them in marriage in hope "to turn their households' rancour to pure love"(p. 43). They married without their families' permission or knowledge and against their society's conventions. Neither Romeo nor Juliet could live without the other by their side and were willing to do anything to be with each other. Shakespeare believes that acting in response to knowledge without evidence or thought can lead to disaster in the end. Misfortunes occurred due to Tybalt and Mercutio's misinterpretation of Romeo's reluctance to fight. Tybalt came to pick a fight with Romeo and instead of getting what he wanted, Romeo continued to hold back because of his marriage to Juliet. Tybalt continued to push for conflict not understanding Romeo's unwillingness. Mercutio also misunderstands Romeo's reluctance to fight and decides to stand up for him by challenging Tybalt to a dual. Tybalt and Mercutio end up fighting. When Romeo stepped in between the fighting Mercutio believed that the dual had ended. And as Mercutio was taken off guard Tybalt attacked and Mercutio was killed. Romeo wanted to get Tybalt back for what he had done and make Mercutio's death of some worth. Romeo used his rage and grief to slay Tybalt. All of this had happened because of Tybalt's and Mercutio's little misinterpretation of Romeo. Both acted without thinking or waiting for a little sense of the matter or any kind of explanation. Two lives were taken as a result and one banished from his true love. Romeo's banishment from Verona resulted in Friar Lawrence's failure to form a back up plan of any kind in case Romeo would not receive the letter or learn of the plan with Juliet. Right after Friar Lawrence received news that Juliet was to be married to Paris he created a plan right on the spot. The plot involved taking a substance that would make her appear to be dead. He said that he would send a letter to Romeo

Friday, October 11, 2019

Psy ch

The following are all examples of descriptive research EXCEPT: (Points : case studies. Correlation research design. Naturalistic observations. Surveys. Question 2. 2. A scientist studied whether climate affected growth in rats. All rats were the same age and from the same parent rats. For the study, they were raised in three distinct climates: tropical, arctic, and multinationals. In this study, the climates are categorical variables . (Points : 1) dependent variables independent variables extraneous variables Question 3. . Changes based on biological and psychological forces are functions of roommate age-graded influences cultural and age-graded Influences normative and cultural influences biological and cultural influences Question 4. 4. Professor stone follows patterns as they relate to human habitats, development, and behaviors. She is an evolutionist an ideologist a behavioral a cognitive Question 5. 5. In a hypothetical study, researchers found that 5. 7 out of 10 people prefer red dogs to cats.These data results are statistically significant statistically insignificant statistically relevant statistically Indeterminable Question 6. 6. Surveys: (Points : 1) are self-reporting and always reliable. FIFO reporting and may result in dishonest or unreliable results. Returns with reliable results. Question 7. 7. The Law of Effect is the foundation for psychodrama theory psychosocial theory behavioral theory ecological systems theory provide nearly 100% Question 8. 8. You have observed and noted the behaviors of one learner in your classroom, who you believe to have a learning disability.You take detailed notes over a designated period of time, with time and date stamps identifying significant reference markers, improvements, or other changes in learning achievement and behaviors. By following this protocol you have conducted empirical study a case study a phenomenological study a comparison study Question 9. 9. Thomas is a teacher who guides his students gradual ly and only as they require. His students' learning grows on the foundational building blocks in a scaffolding fashion within a zone of proximal development. Thomas adheres to the reciprocal process as theorized by Freud Bandeau Woos KY Erikson Question 10. 0. Many people believe that vaccines cause autism. This is an example of a proven theory an inaccurate theory a folk theory a research theory Question 1 1. 11 . Gender is a social construct referencing cultural behavioral expectations for men and women. (Points : 1) True False Question 12. 12. Is a theorist who believed in a psychosocial model in (Points : 1) Frontbencher Question 13. 13. When evaluating sources, the following is true: (Points : 1) Begin with wick sources as the first step. You can always rely on governmental or educational sources. Blobs and news sources are rarely sufficient for academic study.Skepticism is not always accessory. Question 14. 14. Psychosocial development considers personality, social, and emotio nal factors temperament, cognitive, and physical factors emotional, temperament, and cognitive factors temperament, social, and cognitive factors Question 15. 15. Puberty is a function of development physical development maturation emotional development psychosocial Question 16. 16. Jenny is a single mother of three, whose children range between the ages of 6 and 16. She has decided to return to school at the age of 45. Her circumstances are examples of graded influences normative influences roommate maturation Question 17. 7. Cognition refers to the way about other people normative history- . (Points : 1) people think people process language, thought, and problem solving people believe in intelligence people use mnemonic devices for memory Question 18. 18. In a hypothetical study on the effects of aging in older adults, 100 a representative sample an aggregate sample an age-appropriate sample a random sample Question 19. 19. A researcher studied children and noticed that most advan ced in a fixed set of maturational or developmental stages, and that they were predictable by hierological age rather than in a relative or variable sequence.The researcher's hypothesis reflects the theory of Pigged Question 20. 20. By the statement, â€Å"Stages of adult development are social constructs,† the text means that consistent across cultures life stages are development is linked to chronological age each culture or society identifies markers, which may or may not be consistent with chronological age, for maturation or adult development maturation markers are consistent with chronological age across all cultures, regarding maturation or adult development

Thursday, October 10, 2019

Integration Of Technology Into The Classroom Effects Education Essay

The integrating of engineering into the schoolroom means a batch more than learning basic computing machine accomplishments and programming as it is in the course of study right now. Computer literacy and the IC3 programmes were added to the course of study of signifier 1 to organize 3 pupils to do them familiar with the computing machine as a tool. And with the debut of National Exams at signifier 3 degree ICT has become one of the four nucleus topics that will be taken into history for rating intents together with English, French and Mathematics. Technology in instruction does non merely intend the usage of computing machines but besides the usage of a scope of other electronic devices every bit good as the cyberspace for the airing of cognition. Presents, pupils are coming to category with more accomplishments. Whether the instructor requires it or non, most pupils are utilizing engineering for communicating, acquisition, amusement etc, i.e. in about all domains of their life. They are the 1 who are maintaining path with the technological promotion. As for instructors, even if it is hard to maintain up and accommodate to the promotion in both their personal and professional lives, they have a really of import function to play in the technological promotion. Since engineering can be a learning tool for the pupil every bit good as a instruction tool for the teacher. As good, the integrating of engineering in the schoolroom is a great manner to increase the pupil ‘s involvement in larning. This attack is more student-centred ; as they tend to work more together while they use computing machines for their day-to-day lessons. The dynamic and synergistic environment created by the usage of computing machines motivates the pupils as good they have a greater sense of control over what they can entree, read, comprehend and create. The reading accomplishments besides are being enhanced with the usage of electronic books coupled with pronunciation hyperlinks. The viva voce of their work utilizing any presentation tool or any other multimedia tool helps the unwritten enunciation of their thoughts. The cyberspace is an limitless resource that can be use to motivate and animate higher order believing accomplishments in the pupils. The above seems to be a bright image of what can be achieved if engineering is taken to the schoolroom ; nevertheless it should be taken into history that today ‘s pupils ‘ can be considered as the ‘Digital Natives ‘ as they are turning and are being brewed and nurtured in a technological rich environment, which represent a high order challenge for the ‘Digital Immigrants ‘ who are the instructors of today as they are being forced to follow a new attitude and to populate in this environment. This digital clang of civilization is one of the most of import barriers that need to be pull down for the integrating of ICT tools takes an of import portion in the airing of the content of the course of study. Besides the paradigm displacement of the manner the instructors themselves were taught and the new technique that they are being asked to utilize is a major alteration of civilization to which the instructors must be prepared to face and take up as a ch allenge. There are many factors that might impede the engineering integrating. They can be civilization alteration, preparation, motive, the clime, the support, the substructure, etc. Thus a thorough probe is needed to hold a image where the job stands. It has to be considered besides that the jobs can change from topographic points and schools. For this survey the job is limited to a individual school, found in a rural country. The aims set are besides precise and the survey will give a image of the integrating of ICT tools in that context merely. The survey will concentrate on three chief issues, which are: The handiness of the resources and installations for the integrating to take topographic point. The grade of serviceability of those installations and the resources by the instructors And in conclusion the barriers that might impede the Integration of Technology in learning. These issues are considered as the footing on which programs for the integrating of engineering can be built up so as to maximize the on the installations and resources and to cut down the barriers to a lower limit.1.2 Research rubricComputers have become the most sought after, electronic devices in both places and schools. They have captured the involvement of everyone and many parents believe they will better their kids ‘s opportunities for success in school and in life. Computers connected to communication webs supply convenient entree to huge sums of informations from basically any field of survey. The thought of computing machine engineering dramatically changed the nature of schooling. It merely will non be possible for schools to defy the increasing influence of computing machine engineering in our society. The market place will turn progressively repetitive that schools prepare pupils to be the workers and consumers of a networked society. Technology is recognised presents in schools as an instructional tool instead than a topic of direction. Still many pedagogues are less familiar and less comfy with engineering than their pupil and are besides fighting to seamlessly incorporate a turning list of engineering tools in their regular course of study. And such to hold a bird's-eye image of the state of affairs, this survey focuses on a private secondary college in the southern portion of Mauritius and is titled asEducational Technology Integration:Accessibility, Use and Barriers in Teaching ;A instance survey, in a rural private college.1.3 Aims of ResearchThe research was conducted to with the purpose of positioning the pedagogues of the establishment as to the quality of their bringing of the content in category. It is without bias that it can be said that the quality of learning additions with the quality of bringing of the content every bit good as the manner the information is presented to be digested by the pupils. Educational engineerings are on top of the list of the instruction AIDSs that can be used to heighten the quality of learning. Thus to be able to project bird ‘s oculus position of where the pedagogues of the establishment base in the usage of educational engineerings in their category, it was imperative to direct the survey from the three countries so that the terminal consequence converge to the placement of educational engineerings in the establishment. The chief aims are: ( a ) Handiness: exposure to organic structure of Knowledge Are the instructors adequately exposed to installations and resources to incorporate ICT in their instruction? Do instructors have the right ICT accomplishments to incorporate ICT in their instruction? ( B ) Use: application of organic structure of cognition to subject What is the incursion quantum of ICT in learning? ( degree Celsius ) Barriers: Restriction to application of organic structure of cognition to subject What teachers perceive as barriers to the integrating of ICT into their instruction?1.4 Background of the SchoolKeats College, a private secondary school registered with the PSSA, named after the great English poet John Keats started its operation 1964 at Chemin-Grenier, a little small town in the South of the island. It started with population of 35 pupils and 5 instructors. The Driving doctrine of the establishment reflects its slogan: â€Å" Virtute et Industria † which means â€Å" bravery and difficult work † . The school has nowadays become the prima college, in footings of pupil capacity, and academic consequences of that portion of the island. It caters for some 2000 pupils and 170 members of learning and non-teaching staff housed in two separate blocks for the Boys ‘ and Girls ‘ sections. The college has a passing rate of 83.3 % at the Cambridge HSC exams in 2009. Based on the statistics of the last three old ages the college has positioned itself with non less than 13 pupils classified as Best campaigners at Cambridge SC tests and 6 pupils classified as Best campaigners at Cambridge HSC test. Keats College meets all the favorable conditions for the blooming of the pupils on the academic degree, human and citizenship values every bit good as in athleticss. Accomplishments are synonymous to difficult work done with bravery to achieve the set aims through a choice civilization. As any other educational establishment, Keats College is has a hierarchically organized construction split in to two Management Levels. The Top Management consists of the Manager, the Rector and two Deputy Rectors. The Middle Management squad consists of the Head of sections and the Section Leaderships who reports to the curate but is supervised by the Deputy Rectors. The Educators do describe to their several HoD ‘s as per the topic they are learning ; nevertheless some of them are assigned the duty of being Form Teacher as such they are responsible for their several categories and do describe for the same to the Section Leaders. As for the Non-Teaching Staff, they report to the Manager but are headed by the College Clerk. They are the support squad to the College and are divided into different groups which are the Office Clerks and Secretaries, the Attendants and the Auxiliary staff. The pupils ‘ council and the athleticss ‘ council of the school have elected members from each category. The category captains and their frailty organize the College Student Council ; every bit good each category has their athleticss captains who are grouped together for the athleticss council. Besides pupils can be portion of the different nines which are in operation in the college ; they are the National Award Achievement Teams, Civic Action Teams, The ‘we R one ‘ Quire, the First Aid Team, the KC Music Band etc. As for the substructure Keats College is dotted with many athleticss installations such as a Tennis tribunal, some 13 Volley Ball pitch, a Basket Ball pitch, 2 Badminton Courts, a Gymnasium, 10 Table Tennis, a mini Football Pitch etc. As good for the Academic Development there are some 4 Libraries, 2 Physics Labs, 2 Chemistry labs, 2 Biology Labs, 2 Computer labs, 2 CDT labs, 1 Agriculture Lab, 2 Junior labs, 4 Audio Visual Rooms, 2 Food and nutrition Labs, etcaˆÂ ¦ it can be noted that all these installations are graded as ‘Grade A ‘ comfortss by the PSSA.

Cheering and People

If people would ask a cheerleader if they think cheer is a spot, they will say yes. If they would ask anyone else, they would say it is not a sport. Cheerleading is a sport because they work Just as hard as anyone else who is in a sport. A cheerleader conditions, they have to be strong, and are competitive. In cheer, they do conditioning to get in shape, Just like every other sport. The coach will make them do all kinds of things, like run a certain amount of laps, and then do Jumping Jacks, lunges, or other things. Cheerleaders condition at every practice.They have to condition so they can do their routine over and over again during their practice. They also have to condition so they can lift people in the air and keep them there for a while. Another reason why they have to condition is so they can stay tight while doing all there cheers and dances. If they are loose at a competition they will get points taken off. Conditioning is a big part in cheer. Cheerleaders, especially guys, have to be strong. Guys have to be strong enough to hrow a girl up to about their shoulders and the hold them in their hands for a few minutes.Then they have to be able to extend them, so they are in their hands and over their heads. Football players may have to be strong, but they do not have to lift girls up everyday. Everyone from the people being lifted up to the people lifting them up have to be strong. The people in the air must be strong, so they can stay tight and not move to much while they are in the air. If they are doing a one legged stunt, and they are not tight, they will fall and may get hurt. The people lifting the them up must also be strong, so they can lift them up.They also cannot move because the person in the air might lose their balance and could fall. All cheerleaders must also be strong and fit enough to do their routine two hours or more a day, five days a week. Cheerleaders must be about as strong as a football player. Competitions are not Just for footbal l, basketball, baseball, and soccer, they are also for cheerleaders. They work on a their routine for months before they have to go to a competition. They have to make sure that it is perfect before they go to competition.They have to make sure their dances are tight and everyone is on time for everything. They also have to make sure they have their cheers memorized and their stunts go up. If they cant do something then they have to chance their routine to make sure everything will work. At the competition they must do their routine in front of a crowd and Judges. Then they are Judged on how well they did their routine. The Judges look at how well there stunts went, there dances, cheers, Jumps and umbling, but they mostly watch if there timing is right on everything.The team with the most points then wins the competition. Cheerleaders will usually do many competitions a year. Some will do four or five, but some may only do one. Cheerleading is not Just about cheering on your schools teams, like most people think it is. It is mostly about the competitions. Cheerleaders work Just as hard as every other sport, if not harder. Cheerleading should be considered a sport and not just an extra activity like everyone thinks it is. Cheering and People By qwsxecdvfgb

Wednesday, October 9, 2019

The Young Persons Rail Card Essay Example | Topics and Well Written Essays - 4500 words

The Young Persons Rail Card - Essay Example To increase the interactivity on the site, the bloggers will need to prove themselves as the site will be open to popularity voting and other YPRC holders can also blog on the site and topple the current rank holders. Bloggers, who in a given calendar quarter, reach the top of their geographic unit are eligible for a cash prize of 250 along with travel passes for another 250. While viewing blogs will be free, commenting on posted blogs will require site registration and voting or creating own blogs will require that they should be YPRC holders. Another change that is required from current practices is that purchase of YPRC should be available online. This would have a two fold benefit: firstly, it will trap the 'procrastinator' demographic of 14% who have already made up their mind up to purchase but have been 'waylaid' by circumstances into putting off making the purchase till another time; and secondly, the ease of applying online will enable us to reach a wider audience, especially for those who may find it inconvenient or time consuming to visit their local station ticketing offices. While initial information and product education will be disseminated through strategically located posters on school, college and university campuses, Internet advertising will primarily drive acquisition. It is estimated that at 12 million page views will be displayed to our target audience resulting in 120,000 new YPRC holders at a conservative conversion rate of 1%. This will result in a direct revenue increase of 2.4 million. After accounting for campaign costs the net contribution of this campaign would be approximately 450,000. Marketing Plan Objectives Primary Objective: To recruit 96,000 to 100,000 new YPRC holders translating into direct revenue increase of 1.92 to 2.0 million (12%-12.5%) Secondary Objective: Increase average number of journeys by YPRC holders. Situation Analysis (Summary) 16-25 year olds are a 7.9 million strong market. 83% of this demographic are students. Nearly half of these (47%) are living away from home and have a fair degree of financial independence. The drawback with the current 'distribution' system for YPRC is that it is pull based. 97% of YPRC purchases are from station ticketing offices. Buyers are 'pulled' into the 'store' through advertising and other marketing mechanics. This effectively limits the scope of reaching a sizeable segment of 'procrastinators' (14%) who have 'not got round to it yet' The primary competition rail travel faces is from cars. However, there is a marked decline in the perceived convenience of cars, which is a fact that can be leveraged in the campaign. Customers can be broadly categorized as: 16-18 year old Sixth Formers: 17% 1.3 million 19-25 year old Independent & At Home Students: 66% 3.7 million 19-25 yea

Tuesday, October 8, 2019

Starbucks' Mission (vision, goals, objectives) aligned with its Essay

Starbucks' Mission (vision, goals, objectives) aligned with its strategies - Essay Example Manifestation of Starbucks’ mission is through its six (6) major principles. According to the Starbucks Coffee Official Website, these principles are the: equality of work environment, business diversity, application of high-standard excellence, focus on consumers’ satisfaction, environmental and communal contributions, and profitability recognition. In addition, through these ways of measuring appropriateness of decisions, Starbucks envisions itself as the â€Å"most recognized and respected brand in the world,† (Starbucks Coffee Website). As in every corporation, especially those who are present globally like Starbucks Coffee, marketing strategies are developed and implemented. Specifically, it developed marketing opportunities and applied efficient marketing strategies to gain profit and be recognized. All marketing strategies should be related to the company’s mission and vision; and this study aims to analyze whether Starbucks strategies are aligned with its goals. First manifestation of Starbucks’ mission is its equality of work environment (Starbucks Coffee Website). That means that every human resource should be treated with respect and dignity. Indeed, human resources, especially in a coffee corporation like Starbucks are very important. Starbucks, having recognized this and embraced it into their mission, highly prioritizes their people, their baristas. They value their employees because they know that they contribute and play a major role in company growth. The employees are the ones who serve the customers (Catching the Starbucks†¦, 2002). It is the employees who the customers see, not the CEO or president of the company. In relation to this, Starbucks train their employees both in product expertise and customer service. And thus, more competent hired employees are more knowledgeable of the product, and they can serve customers well for the success of the company.

Monday, October 7, 2019

Comparison between Confucius and Lao Tzu Research Paper

Comparison between Confucius and Lao Tzu - Research Paper Example The teachings associated with Confucius can be considered as concepts of human activities and they contain five fundamental messages. The initial message demonstrates two key components which are Zen and li. The concept of Zen points toward humanity and benevolence while li addresses rules and decorum. According to Confucius, li was the greatest manifestation of Zen despite the fact that Zen is attained through li. This means that the capability to abide by rules and decorum was the most favorable way to display respect and regard to the authority figure and the environment inhabited by individuals. The second message associated with the teachings states that an individual who is honest and decent should obey the authority and avails a set of morals for people in authority. These two mechanisms demonstrated the opinions held by Confucius concerning the framework of the state as well as the manner in which the community is organized socially. The third message carries Confuciusâ€℠¢ warning to human beings against possessing anything that will make their characters become extreme. Confucius perceives the center as being the most favorable position for an individual. The fourth message addresses issues of power and Confucius considers that it should be based on the ideology of justice. In essence, he blended the ideas of power and justice into one concrete formation. The final message argues that the human beings have to be completely involved and realistic to the religion they confess.

Saturday, October 5, 2019

McBride Financial Services Essay Example | Topics and Well Written Essays - 2000 words

McBride Financial Services - Essay Example In short, the problems of the firm are integral since the management organ of the firm has adopted customs that are not in line with the international standards of corporate governance. The firm is experiencing many challenges at the start up stage since it is a private and small firm. Unlike many brokerage firms, the management of the institution has a limited experience in the brokerage industry, and this can result to a downfall of the industry. The chief executive officer is one of the key challenges to the achievement of the firm since he is the owner of the firm and, as a result, there will be a tendency of putting his own interests first. McBride being the chief executive officer and the chairman of the board will have a significant influence on the decision made by the board of directors as well as the management team (Fayol, 1949). This is because being the head of the two organs he can refuse a decision that is not favourable to his own interest. Commercial analysts have cr iticized the organization for its inability to comply with the rules of investment and borrowing funds from beltway investment. Beltway investment on the other hand, emphasizes that; all the firms that seek any assistance from it must comply with all the requirements of investment, failure to which the application of the assistance will be null and void. The management of McBride investment is willing to obey and follow all the requirements of Beltway Investments. The management strategy of beltway investment seems to have some doubtful professional standards though McBride seriously opposes the perception. Beltway investment grants firm the freedom to manage on their own style. It emphasizes on the universal standards of corporate governance, and any equity based compensation plans in line with the achievement of the firm’s objectives. There should be no any form of discrimination. Even though McBride is seeking to fully comply with beltway investment he insists that his dec ision on the directors and the management

Friday, October 4, 2019

Leadership Personal Issues and the Rules of Law Assignment - 1

Leadership Personal Issues and the Rules of Law - Assignment Example The inclusion of educational requirements and training in the American law enforcement docket has revolutionized the entire practice.  Several laws have been enacted to facilitate smooth functionality and implementation of the transformation policies in the American law enforcement system. Presently, the law enforcement in America is perceived as a professional and not just a mere occupation. The education system has been restructured to facilitate training of police officers into various capacities. An analysis of the recruitment process of the police officers depicts that college graduates are being recruited to work in the police force (Duignan, 2012). From this observation, it can be deduced that the police force has been revolutionized as far as education is concerned. However, some critics despise the act of recruiting college graduates in the police force. Their argument is that the street recruits are better in the field than the college graduates. In essence, they complain that college graduates are good in paperwork but poor in the practical field. It is imperative to note that dealing with criminals requires the police officers to be knowledgeable to make the process of tracking down offenders. In this regard, the benefits of recruiting police officers with college degrees cannot be ignored. There are some basic terms in law enforcement that are sometimes challenging for the common citizen to understand. Some of these terms are arrest, seizure, and searches that many be warranted or unwarranted. It is usually significant to understand these terms to avoid being caught on the wrong side of the law. Research has shown that many people have found themselves on the extreme side of the law due to ignorance of the various terms used in law enforcement (Hall, 2012). An arrest can be described the practice, by law enforcement officers, of depriving an individual liberty to facilitate investigations or to prevent crime and presenting the arrested

Thursday, October 3, 2019

Abnormality - deviating from what is normal Essay Example for Free

Abnormality deviating from what is normal Essay The meaning of abnormality is deviating from what is normal, this sounds simple enough, but what do we classify as being normal. Statistical infrequency is one approach of trying to define normal and abnormality by using statics to identify certain behaviors within a population and does this correctly, but it does not however identify which behaviors within a population need treatment (undesirable). For example trait anxiety, someone with high trait anxiety would be advise to have some sort of treatment, however someone with low trait anxiety is hardly clinical abnormality and could be desirable. So there would be seen to be a glitch in this definition of abnormality, as it does not define how behaviors maybe seen as desirable or undesirable. Furthermore against this definition of abnormality is that the statics only relate to one source of population and does not apply to any other age groups or cultures. Two more attempts of defining abnormality are the Failure to Function Adequately theory and also the Deviation From Social Norms. Failure to Function Adequately basically means unable to perform a normal state of every day living, and it is the social groups them selves that contribute to determine what is a normal state of living, and if an individual is unable to function adequately, that would suggest that they have a abnormal behavior. Rosenhan Seligman (1989) suggested seven concepts of abnormal behavior, that by then selves would not suggest someone is abnormally but if one or two of the behaviors did occur then the individual would be seen as being abnormal. The seven concepts of behavior that Rosenhan Seligman came up with was: Suffering-This is a key feature to abnormality but yet almost all normal individuals endure suffering, for example losing a loved one. Maladativeness- This behavior prevents the individual of making major life goals, for example creating a good relationship with another or unable to work efficiently. Vividness and unconventionality of behavior- This behavior is aimed at when an individual behaves differently in situations to those surrounding them. Unpredictability and loss of control- Abnormal individuals behavior is often uncontrollable. Observer discomfort-This is even the observer fells uncomfortable with another individuals behavior. This concept of behavior may differ between other cultures. Violation of moral and ideal standards-this behavior concerns the established moral standards within a population, but the majority of people may fail to maintain those standards.