Wednesday, October 30, 2019
Historiography and History Research Methods Essay
Historiography and History Research Methods - Essay Example The 20th century saw historians place less attention on narratives of epic nationalists and focus more on the complex and more objective study of intellectual and social forces. History was treated less like an art and regarded more as a social science, though there were still some historians who felt otherwise. Several other ways of studying history have since come up ever since with Postmodernists in the recent times questioning the need to study history on the basis of personal interpretation of sources. This paper is aimed at providing a historiographical analysis of the Berlin war. The Berlin wall attracted numerous different views from historians, depending on whether they viewed it from the Westââ¬â¢s of Eastââ¬â¢s perspective. Both sides though, seemed to be at first seeking reasons to justify its construction before finally agreeing that the wall is a barrier (Ladd, 1998). The view of those supporting the East, according to Marxist theories, was that the Proletariat was using the wall as a defence against the influential bourgeoisie. Particularly, the East felt threatened by fascism which they saw as against socialist progress as noted by Beattie (2008). They seemed to imply that the neighbouring West Germany still possessed some Nazism. The West however, termed the wall shameful for the way it restricted movement between the two sides. Historians supporting the West, of course, differed with this view. According to them, the wall came up due to the two systemââ¬â¢s historical discrepancy. They have, in many instances, viewed the period of the wallââ¬â¢s existence as totalitarian. Liberal historians, like the Marxists, however reported the war to have been a progressive development. From the East Germanââ¬â¢s point of view, the wall was some sort of a political embarrassment and a place to be avoided but the Western powers like Britain, US and West Germany held a different view about the wall. If fact, the
Monday, October 28, 2019
Commanding heights episode Essay Example for Free
Commanding heights episode Essay Commanding heights: The New Rules is the third film in the series and is about the 21st century economy. PBS sponsored the film under the direction of Michael Sullivan to inform the public about the economic situation. They speak about how the economy adapted to what is today. How the world nationalized third world countries allowing exchange and investment. Episode 3 addresses the current and future problems of a globalized world. Thats the structure of the film. The film clearly, thoroughly, and excitingly explains this through historic facts and stories told by citizens who lived during the changes. This is not an economics lesson but rather a high dramatic event that impacts peoples lives. Commanding Heights shows that it is people who create the ideas, it is people who accept or reject them, it is people who profit or suffer by them. The series travels to the locations where events happened, and in many cases, interviews the people who made them happen, from Bill Clinton to Milton Friedman to workers in various countries. Episode three encompasses that along with globalization and an open free market and period of peace and advancement of technologies and ideological views will happen. A global economy ill introduce a path to peace and prosperity for rich and poor nation alike. The New Rules of the Gamin 1992, things looked bad for the U. S. economy: Western Europe was assembling into a powerful economic alliance (the European Union) to compete with America, Japans economy was unstoppable, and the U. S. was in the worst recession in decades. The North American Free Trade Agreement (NAFTA) was a trade agreement between the U. S. , Canada and Mexico that lowered, but did not eliminate, many trade barriers between the three countries. In large part, Bush wanted to get NAFTA approved to strengthen the U. S. economy against Japan and Europe. The negotiations for NAFTA began under his term. NAFTA became an issue during the 1992 elections. Bush wanted NAFTA 100%, Perot wanted it cancelled, and Clinton wanted NAFTA, but with important amendments added to force Mexico to raise labor and pollution standards so they would have to compete on more even footing with American workers. Clinton won, and his plan was put into action. The labor unions gave Bill Clinton the support he needed to win. NAFTA led to a huge increase in the amount of trade between the three countries. Likewise, each country ad significant GDP growth that was directly attributable to the freer trade. The biggest growth was in Mexico, in wealth and employment. The impact on the U. S. was that 400,000 American Jobs were lost to more competitive workers and factories south of the border, American unions sustained major and lasting damage to their political influence and membership, and the gap between rich and poor Americans grew wider. As in previous cases, deregulation and freer trade benefitted a whole economy in aggregate while severely hurting a small percentage of people and massively benefitting some companies that are able to take advantage of the new rade policies. In the global economy, annual trade in tangible goods and services is worth $8 trillion while trade in currencies is worth $288 trillion. U. S. workers in both public and private sectors have trillions of dollars invested in work-related retirement portion of American workers pensions is invested overseas. Thus, most American workers are significantly invested in the global economy. After NAFTA, Clinton pursued other important trade liberalization policies across the world. One of his major accomplishments was strengthening the global free market in the aftermath of Communisms collapse. In 1994, Mexico faced political and economic crisis, and the country came to the brink of defaulting omits foreign debt. There was real fear that the country, left to its own devices, could fall into chaos, and millions of refugees would head north into the U. S. Clinton had crisis meetings with his advisors over the issue and decided to give Mexico a $50 billion loan. It worked to stabilize the country, Mexico repaid the money ahead of schedule, and the U. S. looked like a benevolent actor to the world. However, many critics considered Clintons actions to be a prime example of moral hazard: By bailing out the Mexican government, the U. S. was in essence bailing out thousands of private investors who had put money into the country without properly weighing the risks. The bailout signaled the private sector that it could make similarly bad future investment choices without fear since the U. S. would again rescue them. Critics feared this would make sovereign debt crises more likely. Globalization is defined as the free flow of goods, services, capital, and labor across national borders. China has a number of Free Trade Zones, which are small geographic areas in which companies can build factories to build and export nything with very few restrictions. The Zones are exempt from Chinas otherwise strict business and export laws. Seaports and airports are usually located very close tour within Free Trade Zones. At long last, Japans economic bubble burst in the 1990s and the country slid into a major recession that it never really recovered from. American fears of Japan someday taking over the world economically were quickly and permanently dispelled. In the beginning America was behind Japan and Europe in trading and economic growth, thus NAFTA was created to allow trading between North America. The United States were now able to trade freely with Canada and Mexico, providing great economic growth for all three countries in North America. When trading borders opened up Tijuana became a massive manufacturer of televisions for the United States, Northern Mexico was able to open up many Jobs giving opportunities to Southern Mexicans. This created an economic boom in North America leading to a surge that would be able to compete with other Countries, because this would allow us to buy cheaper goods. In the end although it hurt American Jobs because Mexicos goods were cheaper, Both Bush and Clinton wanted NAFTA to succeed in order to put labor and pollution laws into effect in all the countries involved.
Saturday, October 26, 2019
Causes, Impact and Management of Tsunamis :: Papers
Causes, Impact and Management of Tsunamis Introduction On the 26th of December at 06:48 Sri Lankan time(11:48) whilst most of the population were just going to sleep after a long Christmas day, one of the worlds largest recorded earthquake struck generating a tsunami which left the Indian ocean countries with more than 162,000 people dead and $675 million(U.S)of damages. The earthquake hit countries that were already troubled with poverty and debt leaving them in need of urgent help. World wide, people responded to help overcome this horrific disaster donating $450million and the British government donated a pledge of $96million. The word ââ¬ËTsunamiââ¬â¢ is a Japanese word with the English translation, "harbor wave." Represented by two characters, the top character, "tsu," means harbor, while the bottom character, "nami," means "wave." In the past, tsunamis were sometimes referred to as "tidal waves" by the general public though they are not actually related to tides. Causes The devastating tsunami was caused by an earthquake with a magnitude of 9.0 on the Richter scale and was estimated to have released the energy of 23,000 Hiroshima atomic bombs. The epicentre of the earthquake was under the Indian Ocean near the west coast of the Indonesian island of Sumatra. The violent movement of sections of the Earth's crust, known as tectonic plates, displaced an enormous amount of water, sending powerful shock waves in every direction. The earthquake was caused by the sliding of the India plate under the section called the Burma plate which is called a destructive plate boundary. The movement has been going on for a thousand years, one plate pushing against the other until something has to give. The result of this build up of pressure happened on December 26 was a rupture in the earths crust which was estimated more than 600 miles (1,000 kilometres) long, displacing the seafloor above Diagram showing the processes involved in a tsunami approaching a coastlineby 10 meters horizontally and several meters vertically. This small dislodge caused trillions of tons of rock to move along hundreds of Causes, Impact and Management of Tsunamis :: Papers Causes, Impact and Management of Tsunamis Introduction On the 26th of December at 06:48 Sri Lankan time(11:48) whilst most of the population were just going to sleep after a long Christmas day, one of the worlds largest recorded earthquake struck generating a tsunami which left the Indian ocean countries with more than 162,000 people dead and $675 million(U.S)of damages. The earthquake hit countries that were already troubled with poverty and debt leaving them in need of urgent help. World wide, people responded to help overcome this horrific disaster donating $450million and the British government donated a pledge of $96million. The word ââ¬ËTsunamiââ¬â¢ is a Japanese word with the English translation, "harbor wave." Represented by two characters, the top character, "tsu," means harbor, while the bottom character, "nami," means "wave." In the past, tsunamis were sometimes referred to as "tidal waves" by the general public though they are not actually related to tides. Causes The devastating tsunami was caused by an earthquake with a magnitude of 9.0 on the Richter scale and was estimated to have released the energy of 23,000 Hiroshima atomic bombs. The epicentre of the earthquake was under the Indian Ocean near the west coast of the Indonesian island of Sumatra. The violent movement of sections of the Earth's crust, known as tectonic plates, displaced an enormous amount of water, sending powerful shock waves in every direction. The earthquake was caused by the sliding of the India plate under the section called the Burma plate which is called a destructive plate boundary. The movement has been going on for a thousand years, one plate pushing against the other until something has to give. The result of this build up of pressure happened on December 26 was a rupture in the earths crust which was estimated more than 600 miles (1,000 kilometres) long, displacing the seafloor above Diagram showing the processes involved in a tsunami approaching a coastlineby 10 meters horizontally and several meters vertically. This small dislodge caused trillions of tons of rock to move along hundreds of
Thursday, October 24, 2019
Immanuel Kant: Duty and Reason Essay
The action of an individual is said to depend on lots of factors. The value of these actions is weighed based on the different point of views of humans. Immanuel Kant, a philosopher, classifies the moral worth of an action through the use of two concepts; duty and reason. Acting based on duty and reason can be better understand by looking at these cases from Kantââ¬â¢s point of view and by means of thoroughly analyzing the arguments presented to consider an acts moral worth. Considering the case that a husband loves his wife because he loves her such that he has an inclination to be faithful to her, Kantââ¬â¢s view for this example will be that this case has no moral worth. For Kant, the foundation of morality is duty. The factor that causes human to be moral beings is their duty and the factor to be considered in determining the moral of an act is the persons will to follow his duty. (www. ipf. edu, n. d. ) On the other hand, a husbandââ¬â¢s act to remain loyal to his wife as a matter of duty, although he finds it decidedly unpleasant will be considered by Kant to have a moral worth. A moral action has a moral worth not because of the effect of the action itself but because of the value that the action done according to duty that was set by the society. (Abbott, 1907) For Kant, the fact that the action is done only for duty alone is in itself makes the action to contain a moral worth. (Herman, 1981) It refers mainly to duty being implemented through the law that makes an action of moral worth. (www. philosophypages. com, n. d. ) The moral worth of both cases can be better understood through differentiating acting in accordance with duty and acting from duty. Acting in accordance with duty has no moral worth since it is just an act that conforms to duty as guided by self-interest. Acting from duty, on the other hand, is an act that is done because the duty is requiring it. It means that actions will only have a moral worth if they are performed from duty while those actions that are taken as caused by self-interest that accords with duty for whatever reason, have no moral worth. In the example of a husband that loves his wife due to two reasons, we can say that the first case, which is loving the wife because the husband has an inclination to love her is considered by Kant to be of no moral worth since the husband does not love his wife from duty. He just loves the wife because it is his self-interest that motivates him to love her. In that way, he loves according to self-interest that just so happen to be in accord with loving from duty. Thus, he is loving his wife in accordance with duty and is thus it has no moral worth. For the second example of loving which is loving his wife because it is his duty as a husband even if he finds it unpleasant, this act has moral worth for Kant because the act is done out of the need to follow duty. The husband loves his wife because it should be his action towards his wife as it is set by the laws and rule of the society. Even if he will not gain self-pleasure from it, he is still doing it because it is his duty as husband to love his wife. Thus, he is acting from duty and his act contains moral worth for Kant. Upon understanding Kantââ¬â¢s philosophy, I can say that he has a good point on why he believed that the moral worth of an act is based on the duty that forces a person to commit such act. The good thing about his account of moral worth is that an act can be considered to have a moral worth if that is done without self-interest but is done only as dictated by duty. His philosophy is good in a sense because it can assess the moral worth of a person in terms of the responsibility that he should carry and not only acting as a result of his own decision in order to gain pleasure from it. However, I disagree with him. I believe that if an act is done whether for the sake of following your duty or the laws implemented by the society as based from their reasoning, an act can still have a moral worth depending also on its effect on the society. For me, I think that what Kant is trying to say is that the moral worth in different cases that we have to make a decision or an act lies on the will to follow the duty itself. It only means that the one of moral worth is the ability to follow duties or the rules and not the act itself. If we are doing something even if we can just derived pleasure or get something out of it, as long as we donââ¬â¢t step on the rights of others and can contribute to our society, our acts can still have moral worth. In line with this, I can say that acting from duty is morally right as well as acting according to duty as long as our interests do not conflict with the violation of the rights of another people. I think that pursuing self-interest that will lead to the good of other people, as in the case of Mother Teresa, is morally worth. The self-interest in that sense does not conflict with the violation of the rights of others, but instead, it leads to the good of the needy. Hence, it still has its moral worth. For example, a lifeguard is saving the lives of drowning people, even if he doesnââ¬â¢t want too and what he is doing is just a burden for him has a moral worth. Also, a lifeguard that is saving the lives of drowning people and expecting in return that he will receive a word of thank you from the people that he saved still has a moral worth. This is because, I think, that no matter what motivates you to do an act as long as it can help others and does not bypass human rights, that act has a moral worth. In the case of a lifeguard, saving people as caused by duty and saving people as caused by an expectation to receive a word of thanks are both morally correct. It is because the fact that the lifeguard has saved a life no matter what is the reason that makes me considered it to have a moral worth. I also believe that morality is subjective depending on a personââ¬â¢s bringing up, culture, experiences and way of thinking. One act can be of moral value to a person but for some, may be the same act has little or no moral worth at all. That is, morality lies on each one of us and that the effect that it can make to ourselves and especially to our society will greatly dictates its moral worth. Different societies may evaluate the same act to have a different moral worth. A way to explain this is by looking at the case of Eskimos. For Eskimos, offering their wives to have sex with a guest is a polite action as a way of entertaining a visitor. In their way, their act has a moral worth because they are acting from duty. However, if a wife from other country will ask his husband that she wants to have sex with their guest as a way of entertaining the guest, the action is resulting from self-interest and not from duty that is dictated by the culture. Thus, it does not have a moral worth. This explains that the value of moral worth is subjective to culture, and to the specific society itself. Thus, in conclusion, I can say that the first case of loving a wife that was mentioned, which is loving as motivated by inclination, has moral worth because he is still doing his responsibility or duty even if he really wants to do it as directed by his emotion. The second case, which is loving because that is dictated by duty, also contains a moral value, although lesser than the first one. For me, itââ¬â¢s moral worth is less than the first because he is not loving his wife whole heartedly but only loving her because he is required by his duty. I think that in general, Kantââ¬â¢s theory is good but is lacking in a certain aspect that greatly affects the action of human, which is emotions. This is because aside from intellectual reasoning, we also have emotions and that these emotions can also dictate us on how we are going to act. Whether we act from duty or we act in accordance with duty as directed by self-interest which is controlled by emotions, our action can both have moral worth. Thus, in summary Kant had contributed a view about the reason for oneââ¬â¢s act in terms of the assessment of the action. However, it is limited and there must be other factors to be considered in assessing the moral value of oneââ¬â¢s act, in which his theory must contain. Works Cited Abbott, T. K. (1907). Immanuel Kant Duty Is Prior to Happiness. Fundamental Principles of the Metaphysic of Morals. Retrieved November 22, 2007 from http://books. google. com/books? id=Y2oIobRXrWIC&pg=PA92&ots=lqnR0qrkHw&dq= On+the+Va lue+of+Acting+from+the+Motive+of+Duty,&ei=wT9FR63gI4KktAPBgYXbBg&sig=Z8 QYGzRw_L9lc eC8Xkj1_JOZjKA Herman, Barbara, (1981). On the Value of Acting from the Motive of Duty. The Philosophical Review. Volume 90, No. 3 pp 359-382. Retrieved November 22, 2007 from http://links. jstor. org/sici? sici=0031- 8108(198107)90%3A3%3C359%3AOTVOAF%3E2. 0. CO%3B2- B www. ipfw. edu. (n. d. ). Retrieved November 22, 2007 from http://209. 85. 173. 104/search? q=cache:_3cincyqJb0J:www. ipfw. edu/phil/faculty/Esteve z/Kant. ppt+Duty+and+Reason-+immanuel+Kant&hl=en&ct=clnk&cd=1&gl=us www. philosophypages. com. (n. d. ). Kant: The Moral Order. Retrieved November 22, 2007 from http://www. philosophypages. com/hy/5i. htm.
Wednesday, October 23, 2019
Externalities, Pollution and Global Warming
Topic 4: Externalities, Pollution and Global Warming ECON 1210B Economics and Society 1 Introduction Recall: Markets are usually a good way to organize economic activity In the absence of market failures, the market outcome is efficient, maximizes total surplus One major type of market failure: externalities Externality: the uncompensated impact of one personââ¬â¢s actions on the well-being of a bystander 2 Externalities and EfficiencyIn the presence of externality, market equilibrium is no longer efficient Individualââ¬â¢s estimates of resources value (or cost) are not correct (from the societyââ¬â¢s point of view) Traditional belief: Government to step in to ensure efficient resource allocation And to protect the interest of bystanders as well 3 Negative Externality Negative Externality: the effect on bystanders is adverse Example: the neighborââ¬â¢s barking dog talking on cell phone while driving makes the roads less safe for others health risk to others from second-ha nd smoke noise pollution from construction projects 4 Pollution: A Negative ExternalityFirms burn huge quantities of fossil fuels (coal, natural gas, oil) that cause acid rain and global warming Firms dump toxic waste into rivers, lakes, and oceans These environmental issues are simultaneously everybodyââ¬â¢s problem and nobodyââ¬â¢s problem 5 Pollution: A Negative Externality Example of negative externality: Air pollution from factory Firm does not bear the full cost of its production, so will produce more than the socially efficient quantity How govt may improve the market outcome: Impose a corrective tax on the firm equal to the external cost of the pollution it generates 6 Recap of Welfare EconomicsP $5 4 3 $2. 50 2 1 0 The market for gasoline The market eqm maximizes consumer + producer surplus. Supply curve shows private cost, the costs directly incurred by sellers Demand curve shows private value, the value to buyers (the prices they are willing to pay) 0 10 20 25 30 Q (gallons) 7 Analysis of a Negative Externality Key: distinguish private and social costs Private costs and social costs diverge in the presence of externality Producer concerns private cost, which neglect the external cost (pollution cost) Social cost represents the resource cost to a society social cost = private cost + external cost 8Analysis of a Negative Externality P $5 4 3 2 1 0 The market for gasoline Social cost =private+ external cost external cost 0 External cost = value of the negative impact on bystanders = $1 per gallon (value of harm Supply (private cost) from smog, greenhouse gases) 10 20 30 Q (gallons) 9 Analysis of a Negative Externality P $5 4 3 2 D 1 0 The market for gasoline Social cost S The socially The socially optimal quantity optimal quantity is 20 gallons. is 20 gallons.At any Q < 20, At any Q < 20, value of additional gas value of additional gas exceeds social cost exceeds social cost At any Q > 20, At any Q > 20, social cost of the social cost of the last gallon is last gallon is greater than its value greater than its value 10 0 10 20 25 30 Q (gallons) Analysis of a Negative Externality P $5 4 3 2 D 1 0 The market for gasoline Mkt eqm (Q = 25) Social cost is greater than social optimum S (Q = 20) overproduction resulted in DWL (red triangle) One solution: impose a corrective tax of $1/gallon on sellers, shift supply curve up $1 11 0 10 20 25 30 Q (gallons) Internalizing the ExternalityInternalizing the externality: altering incentives so that people take account of the external effects of their actions previous example: $1/gallon tax on sellers makes sellersââ¬â¢ costs equal to social costs When market participants must pay social costs, the market eqm matches the social optimum. Imposing the tax on buyers would achieve the same outcome: market Q will equal optimal Q 12 Summary For Pollution: A Negative Externality With negative externality, QMarket >QSocial Optium firms over-produce (DWL exist) Remedy: The government can intern alize the externality by imposing corrective tax Price tax Sââ¬â¢ SQ = Qmarket = initial eqm Qââ¬â¢ = QSocial Optium = eqm after tax D Qââ¬â¢ Q Quantity 13 Externality in Consumption Consumption of alcohol, tobacco, and gasoline (private driving) all create negative externality to the society Got impose a heavy corrective tax on these goods to alter the incentives of customers, in order to mitigate of negative externality 14 Corrective Tax Rate (Levy / Charges) in HK Alcohol: 100% tax rate for alcohol with strength of more than 30% by volume Cigarettes: $1. 7 / each cigarette, tax for a pack of 20-stick cigarettes = $34 70% of the selling price of $50 / pack Leaded petrol: $6. 823/ litre, unleaded petrol: $6. 6/ litre About 40% of the selling price of each litre of gasoline 15 Example: Gasoline Tax Targets 3 Negative Externalities Congestion: the more you drive, the more you contribute to congestion Accidents: larger vehicles cause more damage in an accident Pollution: burn ing fossil fuels produces greenhouse gases 16 Case Study: Environmental Levy on Plastic Shopping Bags in HK Survey indicates that some 8 billion (8,000,000,000) plastic shopping bags are disposed of at landfills every year in HK This translates into more than 3 plastic shopping bags per person per day, which apparently go beyond our needs 7 Case Study: Environmental Levy on Plastic Shopping Bags in HK Address the problem of abuse, gov introduced an levy of $0. 5 HKD on each plastic shopping bag at the retail level Estimated negative externality of each plastic bag = ? 18 Positive Externality Positive Externality: the effect on bystanders is beneficial Example: When you get a flu vaccination, everyone you come into contact with benefits Research and Development (R&D) creates knowledge others can use Renovating your house increases neighboring property values Restores of historical building 19 Positive Externalities from EducationA more educated population benefits society: lower crim e rates: educated people have more opportunities, so less likely to rob and steal better government: educated people make better-informed voters People do not consider these external benefits when deciding how much education to ââ¬Å"purchaseâ⬠20 Positive Externalities from Education Result: market eqm Q of education too low How govt may improve the market outcome: subsidize cost of education In the presence of a positive externality, the social value of a good includes private value: the direct value to buyers external benefit: the value of the positive impact on bystanders 21Analysis of a positive externality P The market for flu shots $50 40 30 20 10 0 0 10 20 30 S D External benefit = $10/shot Draw the social value curve. Find the socially optimal Q. What policy would internalize this externality? Q 22 Analysis of a positive externality P The market for flu shots $50 40 30 20 10 0 0 10 20 25 30 external benefit S Mkt eqm Q = 20 Social optimal Q = 25 underproduction result ed in DWL (red triangle) Social value = private value + external benefit D To internalize the externality, use Q subsidy = $10/shot. 23Case Study: Innovation and Technology Policy in HK Should government subsidize high tech companies? Pros: Spillover effects International competitiveness Cons: Potential misallocation of public resource Potential problems of unfairness & corruption 24 Case Study: Innovation and Technology Policy in HK Eg: Cyberport IT project? 25 Summary: Corrective Tax and Subsidy to Deal With Externalities If negative externality market produces a larger quantity than is socially desirable If positive externality market produces a smaller quantity than is socially desirable 6 Summary: Corrective Tax and Subsidy to Deal With Externalities remedy the problem: ââ¬Å"internalize the externalityâ⬠tax goods with negative externalities ideal corrective tax = external cost subsidize goods with positive externalities ideal corrective subsidy = external benefit 27 Pri vate Solutions to Externalities? Government intervention is always controversial Major concerns of government intervention include fairness and efficiency The market does develop some possible solutions to externality over time 28 Private Solutions to Externalities?Social norms / moral codes Eg: littering Mergers Eg: MTR as a property developer Contracts between market participants and the affected bystanders However: If an externality affects many people, contract negotiation is virtually impossible 29 Public Policies Toward Negative Externalities Market-based policies provide incentives so that private decisionmakers will choose to solve the problem on their own Corrective Tax Tradable Pollution Permits 30 Public Policies Toward Negative Externalities Command-and-control policies: Regulation regulate behavior directly.Examples: limits on quantity of pollution emitted requirements that firms adopt a particular technology to reduce emissions 31 Policy Option: Example ââ¬Å"Ace Elec tricâ⬠and ââ¬Å"Billy Powerâ⬠both are running coal-burning power plants Each emits 40 tons of sulfur dioxide per month SO2 causes acid rain & other health issues Policy goal: reducing SO2 emissions 25% to 60 tons/month 32 Policy Option: Regulation Vs Corrective Tax Policy options 1. regulation: require each plant to cut emissions by 25% 2. corrective tax: make each plant pay a tax on each ton of SO2 emissions. Set tax at level that achieves goal. 33Policy Option: Regulation Vs Corrective Tax Under Policy option 1, regulation, firms have no incentive to reduce emissions beyond the 25% target Suppose cost of reducing emissions is lower for ââ¬Å"Ace Electricâ⬠than for ââ¬Å"Billy Powerâ⬠Socially efficient outcome: ââ¬Å"Ace Electricâ⬠reduces emissions more than ââ¬Å"Billy Powerâ⬠34 Policy Option: Regulation Vs Corrective Tax Corrective tax is a price on the right to pollute Under policy option 2, tax on emissions gives firms incentive to conti nue reducing emissions as long as cost of doing so is less than the tax If a cleaner technology available, tax gives firms incentive to adopt it Tax payment is money!So, corrective taxes enhance efficiency by aligning private with social incentives 35 Policy Option: Tradable Pollution Permits Recall: ââ¬Å"Ace Electricâ⬠and ââ¬Å"Billy Powerâ⬠each emit 40 tons SO2, total of 80 tons. Goal: reduce 25% emissions to 60 tons/month Policy option 3: Tradable Pollution Permits issue 60 permits, each allows its holder to emit one ton of SO2 give 30 permits to each firm establish market for trading permits 36 Policy Option: Tradable Pollution PermitsEach firm can choose among these options: emit 30 tons of SO2, using all its permits emit < 30 tons, sell unused permits buy additional permits so it can emit > 30 tons 37 Policy Option: Tradable Pollution Permits A system of tradable pollution permits achieves goal at lower cost than regulation Firms with low cost of reducing pollut ion (Ace Electric) sell whatever permits they can Firms with high cost of reducing pollution (Billy Power) buy permits Result: incentive to reduce pollution: permit = money 38Tradable Pollution Permits in the Real World Emission of greenhouse gases causes the global warming The primary greenhouse gas in the atmosphere is the emission of carbon dioxide Carbon emissions trading is a form of emissions trading that specifically targets carbon dioxide 39 Tradable Pollution Permits in the Real World Carbon emissions permits traded in Europe since January 1, 2005 Recall: permit = money Firms will have strong incentive to reduce carbon emissions 40
Tuesday, October 22, 2019
Yellow Journalism essays
War of Deception/ Yellow Journalism essays Newspapers are a major influence on the way people perceive the world. It is a source which connects readers to many different topics of interest. Newspapers have also become a competitive business. With a desire to increase circulation and obtain more advertising revenue, a different type of journalism was developed in the late 1900s. The press industry began to evolve into a media that had not been seen before. Critics were labeling this new style of publishing all types names such as jingoism, sensationalism, and as it is wildly known today, yellow journalism. Many battles between publishers to get the first scope of a story created a market that would become almost fictional and have serious consequences on the stability of society. The first most notable incident was the Spanish-American War, known as the Newspaper War. With the use of sensationalism and yellow journalism the newspaper industry exploited the American population and government to instigate a declaration of war on Spain. In the mid-1890s, Joseph Pulitzer (New York World) and William Hearst (San Francisco Examiner) transformed newspapers with sensational and scandalous news coverage. This turned the high drama of life into a cheap melodrama and led to stories being twisted into the forms best suited for sales by the hollering newsboy at the corner of every New York intersection. The main event in the press was the growing controversy in Cuba. Cuba and Puerto Rico were the only remnants of Spain's once vast empire in the New World (Brenan 211). The Spanish government was using unconventional and sometimes brutal methods to control the uprising in Cuba. Stories about the Cuban rebellion sold papers, and continued to appear. Every little bit of Cuban turmoil drew public attention. Newspapers started reporting atrocities and many mass executions of prisoners and sympathizers in detention camps. Although some of the reported e...
Monday, October 21, 2019
The Disuniting of America essays
The Disuniting of America essays Those who want to join America must be received and welcomed by those who already thnk they own America. ... Not only must they want assimiliation and integration; we must want assimilation and integration too. With the complacent majority than with the beleaguered minorities. (pg24) Arthur M. Schlesinger, Jr. Who Schlesinger was referring to by they are the minorities and the new immigrants to the United States of America. And when he said we he was referring to the people who consider themselves Americans. We do have the power to make this a just land for all but, the question is will we ever do that? The Constitution has rights for everyone supposedly. The constitution was initially written for the rich white man and this will never change unless the people do something about it. Yes, I agree with Arthur M. Schlesinger, Jr. that we must except everyone and strive to be one people. How can we say that we are moving in the direction of becoming one people when there is still segregation going on. I am not saying that segregation is going on like it was after the African Americans were freed from slavery, it is going on in other forms that are not very easy to see. For example if it is a rich area they will have the best schools and education. Those people will get further in life and the people that live in a rundown neighborhood will get a very low form of education and will not succeed they will always stay at the bottom. How can all the schools in Oakland in the rundown areas, where the majority of the students are African Americans, do not have good schools. Why is there a difference between the schools in Oakland and lets say Pleasanton, which is a dominant white area. These are all public schools so why are the standards so different. When you walk in to a school in Oakland it will be mostly minoritie ...
Sunday, October 20, 2019
Battle of Patay in the Hundred Years War
Battle of Patay in the Hundred Years' War Battle of Patay - Conflict Date: The Battle of Patay was fought June 18, 1429, and was part of the Hundred Years War (1337ââ¬â1453). Armies Commanders: English Sir John FastolfJohn Talbot, Earl of Shrewsbury5,000 men French La HireJean Poton de XaintraillesJoan of Arc1,500 men Battle of Patay - Background: Following the English defeat at Orleans and other reverses along the Loire Valley in 1429, Sir John Fastolf advanced into the area with a relief force from Paris. Joining with John Talbot, Earl of Shrewsbury, the column moved to relieve the English garrison at Beaugency. On June 17, Fastolf and Shrewsbury encountered a French force northeast of the town. Realizing that its garrison had fallen, the two commanders elected to fall back to Meung-sur-Loire as the French were not willing to give battle. Arriving there, they attempted to retake the bridge guardhouse which had fallen to French forces a few days earlier. Battle of Patay - the English Retreat: Unsuccessful, they soon learned that the French were moving from Beaugency to besiege Meung-sur-Loire. Outnumbered and outgunned by Joan of Arcs approaching army, Fastolf and Shrewsbury decided to abandon the town and retreat north towards Janville. Marching out, they moved up the Old Roman Road before pausing near Patay to rest. Leading the rear guard, Shrewsbury placed his archers and other troops in a covered position near an intersection. Learning of the English retreat, the French commanders debated what action to pursue. The discussion was ended by Joan who advocated for a swift pursuit. Sending forward a mounted force under the leadership of La Hire and Jean Poton de Xaintrailles, Joan followed with the main army. Ranging ahead, French patrols initially failed to locate Fastolfs column. While the vanguard paused at St. Sigmund, approximately 3.75 miles from Patay, the French scouts finally had success. Unaware of their proximity to Shrewsburys position, they flushed a stag from along the road. Racing north it bounded through the English position. Battle of Patay - the French Attack: Spotting the deer, the English archers sent up a hunting cry which gave away their location. Learning of this, La Hire and Xaintrailles raced ahead with 1,500 men. Rushing to prepare for battle, the English archers, armed with the deadly longbow, began their standard tactic of placing pointed stakes in front of their position for protection. As Shrewsburys line formed near the intersection, Fastolf deployed his infantry along a ridge to the rear. Though they moved quickly, the English archers were not fully prepared when the French appeared around 2:00 PM. Riding over a ridge south of the English lines, La Hire and Xaintrailles did not pause, but instead immediately deployed and charged forward. Slamming into Shrewsburys position, they quickly outflanked and overran the English. Watching in horror from the ridge, Fastolf attempted to recall the vanguard of his column but to no avail. Lacking sufficient forces to deal with the French, he began retreating up the road as La Hire and Xaintrailles horsemen cut down or captured the remnants of Shrewsburys men. Battle of Patay - Aftermath: The final battle of Joan of Arcs decisive Loire Campaign, Patay cost the English around 2,500 casualties while the French sustained approximately 100. Having defeated the English at Patay and concluded a highly successful campaign, the French began to turn the tide of the Hundred Years War. The defeat inflicted significant losses upon the English longbow corps as well as was one of the first times a massed French cavalry charge had overcome the skilled archers. Selected Sources Battle of PataySiege of Orleans and Loire Valley Campaign
Saturday, October 19, 2019
Eassay Analysis (human resources) Essay Example | Topics and Well Written Essays - 500 words
Eassay Analysis (human resources) - Essay Example It guarantees equal opportunity for individuals with disabilities in public accommodations, employment, transportation, State and local government services, and telecommunicationsâ⬠¦ Persons with HIV disease, both symptomatic and asymptomatic, have physical impairments that substantially limit one or more major life activities and are, therefore, protected by the law. ââ¬Å"(1) A. The act of Marion County in requiring an applicant be medically examined prior to any offer of a job is illegal. In a decided case it was ruled that the ââ¬Å"Chicago Board of Educations requirement for any job applicant to provide a complete medical history and to submit to a medical examination is tantamount to requiring HIV status disclosure and is thus violative of the Disabilities Act (ADA), the Rehabilitation Act, and Federal and State constitutional guarantees to privacy and equal protection under the law.â⬠(3) Thus the ââ¬Å"Board agreed not require applicants to submit to the medical exam unless they have a conditional offer of employment.â⬠(4) B. The act of denying Mr. Poole employment on account that he has AIDS. This allegation by Mr. Poole must first be proven. For him to find a basis for his allegation he must be found to possess all of the following: The ADA prohibits employment discrimination against qualified individuals with disabilities. A "qualified individual with a disability" is a person who meets legitimate skill, experience, education, or other requirements of an employment position he or she holds or seeks, and who can perform the "essential functions" of the position with or without reasonable accommodation. (5) Essential functions of the job are those core duties that are the reason the job position existsâ⬠¦Requiring the ability to perform "essential" functions assures that an individual with a disability will not be considered unqualified because
The Sexualization of Disney Charaters Research Paper
The Sexualization of Disney Charaters - Research Paper Example The problem, is that Disney has began marketing itself as a brand that reaches out and entertains family members of all ages. The company also uses unrealistic depictions of the physical image of their princess characters in the sense that rather than having a little girl playing a role, the character is always a young woman whose figure and actions depicts that of an unrealistic fashion model rather than that of a real world child dealing with image issues. In other words, Disney sexualizes their characters to the point that instead of inspiring little girls to love themselves, they instead learn to self-loathe because they do not meet the standards set by the Disney characters that they admire the most. They do not learn to love themselves as they are because the Disney characters are not depicted in a realistic manner. The problem with this situation is that Disney princess characters carry a tremendous amount of influence over the minds of little girls. Peggy Orenstein explains that: ââ¬Å"The companyââ¬â¢s wares reflect the changing taste of their demographic and itââ¬â¢s the change thatââ¬â¢s disturbing. ââ¬Å"Think of their memory as a blank slate that is ready to be written upon. Little girls know nothing about demographics, what is right or wrong, or even how a girl should perceive herself. That is something that is influenced by the mass media marketing that is controlled by Disney. That writing becomes the impression by which the child leads her life afterwards. In the case, Disney, through its artists rendering influences the little girl into believing what they want her to believe in order to move their products and sell their movie tickets and videos. Previous Disney incarnations of their princesses were mostly passive females who looked to men in order to be saved. However, D isney decided to go a different route in an effort to keep up with the feminist cause. Hence the empowered and sexually charged portrayal of their current crop of princesses (Greenfield, Beth ââ¬Å"Disney Princess Makeover Sparks Outrage: Merida Petition Goes Viralâ⬠). Let us remember that starting with Ariel, the little mermaid, Disney began serving up young women who are basically self-centered and with a knack for getting themselves into trouble. Ariel as a princess of the sea thought only of herself and her dreams and her ambitions. When she came across her prince charming, she then set her sights on snagging him to the extent of endangering herself in the process.
Friday, October 18, 2019
Preservationist and liberationist Essay Example | Topics and Well Written Essays - 1000 words
Preservationist and liberationist - Essay Example Looking at this solution with regards to the sedan issue, making moral decisions using the preservationist mode seems to be both plausible and reasonable. As stated by Unger, majority of persons would aid the birdwatcher in spite of any loss financially in order for him not to lose his limb. There is further proof for this sentiment from the class discussion as the majority of the class agrees that, helping the man would be the best solution in spite of the damage that would befall the sedan. Most people would not think twice with regards to aiding the man who is admitted to the hospital; if the man is bleeding in front of them in utter agony. However, when considering the UNICEF envelope, the preservationist solution will not fare so well and the liberationist view is the best. As stated by Unger, many people are likely to throw the envelope away sans any second thoughts. This would be their initial instinctive response, and they would not have any second thoughts (Nadelhoffer et al 42). However, majority would agree that, through the use of moral standards, it is imperative to help those who are hungry in the same way as one would help the man who is about to lose a limb. Human nature pushes people to respond to problems that are right in front of them, whereas duties that are more abstract in their responsibility, especially moral are shunned and fall by the wayside. People are not bothered by the images of children dying from starvation when they make a decision, which looks seemingly easy not to help the starving children. While the first reaction and intuition has the ability to influence oneââ¬â¢s decision, they do not count as wholly responsible for the manner in which people are able to make their moral decisions (Nadelhoffer et al 42). Peter Unger has liberationist tendencies, and it is clear to see his point that everyone has moral obligations to aid other people (Nadelhoffer et al 45). However, I tend to agree with the liberationist model more. I n my opinion, people are not wholly able to ascribe to a single uniform code of morality. Morality is a subjective issue and different individuals possess various reasons for behaving in the manner in a manner that they deem to be morally responsible. When considering what being moral really entails, as well as the specific reason that human beings need to a ct in a way that is moral. Every person has a philosophy of his or her own (Nadelhoffer et al 45). While the liberationist model specifically addresses a particular manner of behavior, the preservationist model addresses the differing opinions regarding morality. The preservationist view refers to the idea that ideas that differ are the morals of the individual, whereas the liberationist view states that there is a certain way of behavior that is the same in all situations (Nadelhoffer et al 46). In reality, it is my opinion that humans all react in a preservationist manner because they are a species that is selfish. Therefore, in making an analysis of the puzzles that Unger presents, the liberationist view is the best and most moral way of responding, although most people do not choose to respond in this manner. While looking at the two scenarios, it is best to explain why a person using the liberationist view is the one who is most moral and respectful of basic and fundamental human rights. Without any hesitation, the immediate reaction was to
Creative Writing (Introduction to Nursing and its fields of Practice.) Essay
Creative Writing (Introduction to Nursing and its fields of Practice.) - Essay Example What is clear however is hatred. None seems to care about each other anymore. So the war went on. So fierce and so long with all sides wanting to win it badly that all resources, both material and human were directed to the war effort. It had gone too long that once the rich countries of United States and Europe had become destitute and so are those in the Gulf Countries. Nobody seems to win the war but the very idea that the hatred of both sides is fed with destruction and maim, is already enough to justify the war effort. Everybody seems to be a soldier. Except for the nurses. They were not part of the destructive aspect of war for they are assigned to heal the wounded and the dying. They also find no reason to join in the war nor have the stomach for the killings which is reduced to barbarism. With all the despair, killing around them, the nurses just comforted themselves with their profession working diligently with the consolation that they are able to touch those who are under their care which is a big relief in a time when people no longer care about each other. It is because hate seems to become the norm and the air that people breathe. Hate became so thick one can almost touch it and anything beyond it such as love, compassion, care and humanity seemed to be consumed all by hate. Then there was Florence and her friend Nightingale. Probably the aberration in the present order of things. The two of them were the head nurses of two opposing forces in the world, the western part of the world now dubbed as Sodom and the eastern part of the world known as Gomorrah. Both Florence and Nightingale were friends when they were still in nursing school but were separated when the war broke out the very day after their graduation. Florence had to go back to her home country in the United States while Nightingale had to go back to the United Arab Emirates. Their regions who used to be friends suddenly became at war and they did
Thursday, October 17, 2019
What do we know about the literacy skills of American Adolescents and Research Paper
What do we know about the literacy skills of American Adolescents and Adults - Research Paper Example This situation exposes women to a high rate of illiteracy in which they face ignorance and serious gender disparities. Aware of these difficult living conditions of women, government officials and international organizations set up adult literacy programs that offer women a second chance to get educated. Because of these adult programs, many women succeed in acquiring literacy that makes it possible for them to get paid jobs, experience empowerment and even contribute to implementing vital government programs. Introduction Education has been a problem for women in developing countries for a long time. Many women do not have access to education in many African and Asian countries. This lack of education is mainly due to cultural and traditional beliefs that motivate parents to keep their daughters at home to take care of domestic chores while boys are encouraged to attend school. This discrimination that starts at home grows and creates serious gender disparities in all aspects of the society. This phenomenon explains the low rates of literacy for women observed in many developing countries.The goals of literacy programmes should reflect this understanding.â⬠Unfortunately, many women around the world do not fit in this definition because many of them do not know how to read and write and are still victim of gender disparities. ... Archer (2006) confirms this theory when he states that literary has a ââ¬Å"dramatic impact on women's self-esteem, empowering them to unlock economic, social, cultural, and political resources.â⬠Low Rates of Literacy for Women Despite various efforts to raise the rates of literacy in many developing countries, the rates are still low, especially for women: ââ¬Å"On average throughout the world, 88 women are literate for every 100 men, but only 62 or even as few as 57 women for every 100 men in many countries in Western Asiaâ⬠(Hinzen, 2007). These low rates explain the gender disparities observed in different aspects. These gender disparities have hindered the efforts to raise the literacy level because men and women are not treated equally. Reflecting on gender issues in Kenya, John Muiru &Mukuria (2005) observe: ââ¬Å"Gender bias is deeply rooted in the cultural and traditional values that prescribe roles based on gender and also discriminate against women as far as ownership of property is concerned.â⬠In many patriarchal societies, women undergo real discrimination that puts them at disadvantage compared to men. Aware of the disparity, government officials have tried the reverse the situation: ââ¬Å"The struggle to attain gender equity in literacy has led to putting too much emphasis on women as the target group of adult literacy programsâ⬠(Muiru & Mukuria, 2005). ââ¬Å"Illiteracy is seen as an impediment to adults' successful functioning in daily life, to individual advancement, and to full participation in society. At its worst illiteracy is also associated with ignorance, inability and dependency, all perceived to be characteristic of uneducated or low
The Morality of Law Essay Example | Topics and Well Written Essays - 500 words
The Morality of Law - Essay Example erstood that possessing and consuming drugs is an offence if caught and being a police officer, it becomes a responsibility of promote law and regulations. In this case professional discretion should be applied as possessing and consuming drugs is an offence affecting the society in a wrong and bad manner and up to some extent questioning conscience of an individual responsible to the society. Being a responsible citizen and friend, it becomes important to stop illegal activities along with making people understand on its consequences. Moral realism does not allow to being a spectator for activities affecting individuals and later, the society. In that position, it is important to communicate with the actual friend along with asking him to pull a break on these activities. It would have been followed by a warning as illegal and immoral activities need to be stopped. Anyone offering a gift with a good intention is usually well accepted in the society irrespective of personal and professional spheres but offering something not in front of others raises questions over the intention and behavior of the giver raising moral issue. In this case, it cannot be considered as a mere gift. In this case professional discretion is required as the officers are not supposed to accept gifts and kinds from the society. It becomes important to appreciate the kindness along with stating the inappropriate manner of giving the gift. The police officers are civil servants responsible for promoting law and order rather than manipulating it for personal benefits and interests. If the gift would have been offered in front of everyone with a personal touch, it would have been considered as a gift but behind the back of others, it can be considered as a bribe, an intention to highlight oneââ¬â¢s personal kindness. Being a homosexual is not a crime and immoral behaviour. The moral issue is not with police department but with the officer Davis, whose behavior and conscience is not allowing
Wednesday, October 16, 2019
What do we know about the literacy skills of American Adolescents and Research Paper
What do we know about the literacy skills of American Adolescents and Adults - Research Paper Example This situation exposes women to a high rate of illiteracy in which they face ignorance and serious gender disparities. Aware of these difficult living conditions of women, government officials and international organizations set up adult literacy programs that offer women a second chance to get educated. Because of these adult programs, many women succeed in acquiring literacy that makes it possible for them to get paid jobs, experience empowerment and even contribute to implementing vital government programs. Introduction Education has been a problem for women in developing countries for a long time. Many women do not have access to education in many African and Asian countries. This lack of education is mainly due to cultural and traditional beliefs that motivate parents to keep their daughters at home to take care of domestic chores while boys are encouraged to attend school. This discrimination that starts at home grows and creates serious gender disparities in all aspects of the society. This phenomenon explains the low rates of literacy for women observed in many developing countries.The goals of literacy programmes should reflect this understanding.â⬠Unfortunately, many women around the world do not fit in this definition because many of them do not know how to read and write and are still victim of gender disparities. ... Archer (2006) confirms this theory when he states that literary has a ââ¬Å"dramatic impact on women's self-esteem, empowering them to unlock economic, social, cultural, and political resources.â⬠Low Rates of Literacy for Women Despite various efforts to raise the rates of literacy in many developing countries, the rates are still low, especially for women: ââ¬Å"On average throughout the world, 88 women are literate for every 100 men, but only 62 or even as few as 57 women for every 100 men in many countries in Western Asiaâ⬠(Hinzen, 2007). These low rates explain the gender disparities observed in different aspects. These gender disparities have hindered the efforts to raise the literacy level because men and women are not treated equally. Reflecting on gender issues in Kenya, John Muiru &Mukuria (2005) observe: ââ¬Å"Gender bias is deeply rooted in the cultural and traditional values that prescribe roles based on gender and also discriminate against women as far as ownership of property is concerned.â⬠In many patriarchal societies, women undergo real discrimination that puts them at disadvantage compared to men. Aware of the disparity, government officials have tried the reverse the situation: ââ¬Å"The struggle to attain gender equity in literacy has led to putting too much emphasis on women as the target group of adult literacy programsâ⬠(Muiru & Mukuria, 2005). ââ¬Å"Illiteracy is seen as an impediment to adults' successful functioning in daily life, to individual advancement, and to full participation in society. At its worst illiteracy is also associated with ignorance, inability and dependency, all perceived to be characteristic of uneducated or low
Tuesday, October 15, 2019
Stragic Staffing Handbook Research Paper Example | Topics and Well Written Essays - 2500 words
Stragic Staffing Handbook - Research Paper Example ave policies 28 Communication processes 28 Employment termination process 28 Leaving procedures 28 Disciplinary procedures 28 Introduction to Strategic Staffing Strategic staffing is mandatory for every organization as they need to develop effective mechanisms in the organizations to ensure that the number of employees employed is proper (Abraham, 2007). The organizations need to ensure that appropriate staffing requirements are in place so that they have an idea about the direction in which the organization should move ahead. According to Naris and Ukpere (2010) and Noe et al. (2006), it is important strategic staffing handbook takes account of all the important rules and policies so that employees have an idea about the working environment of the organization. The strategic staffing handbook must be developed in consensus with the top management so that they are willing to contribute to the organizationââ¬â¢s performance (Millmore et al., 2007). All the organizations need to ens ure that proper policies and guidelines are provided so that the organizationââ¬â¢s performance can be judged and it can easily take into account of any problems that might occur in future (Naris and Ukpere, 2009). According to Holland et al. (2007), the primary aims of the strategic staffing handbook are: 1. Job Analysis: Provide description of the number of employees required alongwith the capabilities of the employees to perform the tasks. It will provide details about the way it should be done. 2. Postings: The ways in which posting will be done alongwith the process of doing the recruitment. 3. Recruitment and Selection Process: Identify the current and forecasted level of employees and ensure that the employees are retained in the organization. Describe the application process and final selection details alongwith interview. 4. Post-assessment strategies: The Company will provide guidelines about the way in which the employees will be motivated to work in the organization a nd will retain as well. Brief Description about the company The industry that our company has decided to enter is fast food industry and the range of products that will be offered will constitute of all kinds of fast food items. The test marketing of the products has been successful and the marketing activities will be designed to create product and brand awareness as well as grow customer base. Our company is medium sized in structure and it is important that we do proper planning for the set up of our organization. The company ââ¬Å"Food Maniaâ⬠has its own market and currently, there are few competitors that are making fresh and customized products. Our company is mainly targeting
Monday, October 14, 2019
Creating a database Essay Example for Free
Creating a database Essay Introduction RS Supplies in London is a small business which specialises in the import and export of specialist medical equipment for hospitals as well as for other independent businesses. At the moment all orders have to be processed manually including invoices as there is no order processing system. However, the clientele is growing and Mr Parkes wishes to have a computerised order processing system. He has a computer which is used for typing up and storing invoices, but feels that a computerised system for processing orders and producing invoices is needed. User Requirements. Specifically he would like a system which will: à Hold details of customers and stock; à Process and calculate orders; à Print and store invoices; à Hold and check customer payment details ANALYSIS Initial Investigation Mr Parkes was interviewed to find out more detail about the proposed new order processing system. Payments Any orders for i 10,000 or less will have been paid in advance by customers, and an invoice will follow the payment. Orders for more than i 10,000 require instructions from the customer, therefore in invoice will be sent to the customer and the payment will follow this. Supplier orders and payments. The ordering of products (stock), and payment for them, will not form part of the new system. This will be handled manually by the user. Integration with existing system Each month a record of all payments from customers (in the form of invoices) will be stored in an archive file. This file will be deleted after being copied to an archive file in the existing system. This process will be repeated at the end of each month. Hardware and software Mr Parkes currently has a Pentium 3 500MHz PC with 64MB RAM, 10Gb hard disk and an inkjet printer. He uses Windows 98 as the operating system and has Microsoft Office XP installed on the system. This hardware will be sufficient enough to implement a system. The new system will be developed on a college network and on a desktop similar to the one described above. All files will need to fit on a 31/2 floppy disk for easy transportation between home and college, and some files may need to be compressed. The college network uses 800MHZ Pentium Dell PCs with 128MB RAM and are connected to both a laser and inkjet printer. A comparison of available solutions and software packages can be found in the Design Section. Users skill level Mr Parkes uses his PC for word processing and calculating orders as well as using the internet and E-mail. He is familiar with Internet Explorer, Word and Excel, but has never encountered Access. Data flow diagram The following data flow diagram illustrates the process of entering orders, invoicing and payments Objectives of the new system The system must perform the following functions: à Allow customer details and orders to be entered and edited easily and quickly à Allow invoices to be calculated, created, stored and printed Allow payment details to be entered and stored à Security of data via passwords and backup of data à Allow the user to search for specific products Performance Indicators The following are performance indicators: 1. The system must be flexible and versatile enough to hold any number of orders/invoices for a particular client. 2. Invoices should be calculated and printed in under 2 minutes. 3. The system should backup the information quickly and must be accessible easily. 4. It must take no longer than 10 seconds to search for a particular product. 5. It must not take longer than 5 seconds to search for the details of a particular customer. 6. The system must be able to allow the user to contact a client for any purpose by phone or e-mail. DESIGN Consideration of solutions There are a number of methods of developing the new system. 1. Manual system. This would be very tedious as invoices have to be word processed, printed and then kept in a folder for future reference. Clients would have to send an order by fax only and not over the phone, which means that the user would have to look up products and their prices in catalogues which would be very time-consuming. The calculation of invoices would be a lengthy process and there may be a lot of errors. 2. Spreadsheet system. This would allow Mr Parkes to keep details of customers, products and payments on separate sheets. The calculation of invoices would be made easier to some degree. However, it would take a long time to enter data and the format of reports is much harder in Excel as well. 3. A purposely designed system. This would obviously have a lot of advantages as the system would cater for every aspect of the business activities and functions. However the cost of this kind of package is very high and Mr Parkes would have to think twice before going ahead with this. 4. Existing system. The existing system doesnt have the ability to calculate, store and print invoices and consists of a very lengthy procedure (as stated in Manual system above), so it would not be appropriate. 5. Access database. The new system can be developed using Access, as it is a relational database which is currently installed on the users computer and on the college network. Final choice software This system will be implemented using Access XP. This package is suitable as it has many features which can be used in developing the system, such as: à The ability to link tables via a primary key and foreign key; à The ability to create a menu by using the switchboard function; à The use of macros to automate certain tasks; à The use of mail merge to create standardised documents; The ability to set a password to prevent unauthorised access; à Facilities which allow the creation of reports which can be formatted as required, and previewed before printing. Database design Entity-relationship diagram There are four entities in the database related as follows: Table design The four tables are defined as follows: CUSTOMER TABLE Field Name Data Type Description/Validation CUSTOMER ID Text (5) Primary key CUSTOMER NAME Text (20) ADDRESS Text (50) TELEPHONE NUMBER 1 Number Long Integer TELEPHONE NUMBER 2 Number Long Integer MOBILE NUMBER Number Long Integer FAX NUMBER Number Long Integer. Text (40) PRICE Number Long Integer, Currency QUANTITY Number Long Integer TOTAL Number Long Integer, Currency Form Design There will be four forms for data entry: CUSTOMER FORM This form allows the user to add, edit and delete customer details, as well as allowing the user to contact a customer using an AutoDialer. PAYMENT FORM This allows the user to import customer details from the Invoice form, enter the total amount of a customers order, and store the data in the Payment table. INVOICE FORM This allows the user to enter the details of a customers order(s), such as the product and its price etc. It also allows the user to create and print an invoice for any customer. The user can contact customers via e-mail through the use of a hyperlink to the e-mail client. PRODUCT TABLE This allows the user to add, edit and delete products. FORM Query design All processing of data will be carried out using queries which are run by macros on specific forms as described below: 1. Query1 When an order is entered through the Invoice form, the data is stored in Invoice table. From this table, the data is sent to the query, which allows the user to search for a specific order and check the details. This is possible because an expression is entered in the criteria section of the Customer ID field in the query. Invoices are created and printed from this form via a report with the same name as the query. 2. ProductQuery The user can search for specific products using the PRODUCT CODE. The following expression will be entered into the criteria section of the Product Code field of the query: [ENTER PRODUCT CODE]. When the query is opened, a dialogue box will appear asking the user to enter the product code, after which the query appears displaying the relevant data. 3. PAYMENT This allows the user to search for the payment details of QUERY specific customers using their CUSTOMER ID. The expression: [ENTER CUSTOMER ID], is entered in the Criteria section of the Customer ID field in the query. This displays the total amount of the order. 4. CUSTOMER QUERY This query uses the same expression as that for Payment Query to display the contact details of a specific customer. Report design Reports are used to produce the invoice as they can be customised by the user. Query1 This report is used to create the invoice. It is made from the query of the same name. The invoice structure consists of the records for each product a customer Macro design Macros are used for opening and closing forms, queries and reports, as well as importing data from one form to another, backup of tables, message boxes and record navigation. QTYmacro This is a macro which imports the Customer name and ID from the Customer Order Form to the Payment Form. (This is run when the user clicks on IMPORT CUSTOMER DETAILS on the Payment Form, but only runs when the Customer Order Form is open and minimised) MSG11 This macro displays two dialogue boxes when certain conditions in the design of the macro are satisfied. This macro is attached to the Total field on the Payment Form. (This macro is run when the user enters an amount in the Total field, which is less than i 10,000 or greater than i 10,000 and then clicks on CHECK PAYMENT) BACKUP INVOICE TABLEmacro This macro is used to backup data from the Invoice table to a database on a floppy disk. (This macro is run when the user clicks on BACKUP INVOICE TABLE on the Backup Form. There are three more macros like this which copy the tables in Table design above to the floppy disk) Menu design The menu will be created manually. Below are the notes on the implementation of the menu: There will be six buttons on the main menu which open the following forms: The main menu will appear automatically when the database is opened, and the main database window will be hidden. The application will show the company name and logo in the top left-hand corner (Title bar) of the application window. This will be done using TOOLS, STARTUP. Security The database will be password protected as it is vital that only authorised personnel have access to the database. All printed invoices will be stored in a separate file and kept safely in an archive, therefore fraud/tampering with documents can be avoided. Test Strategy The test strategy will include the following: à The testing of each form, macro, report query; à Testing the functionality of the system i. e. each menu item, command button; à Checking the system by running through a series of tests; à Establishing whether or not the system meets the end-users requirements. Test plan Test No. Test Expected result 1. Test password/startup Only 147 accepted and Main menu opens with company logo and name 2. Test Main Menu options All forms open correctly, Application closes when CLOSE selected. 3. Delete customer record for DJ001 Record deleted 4. Check that totals are calculated correctly by opening Query1 for AP001 Query opens showing all records for AP001 with correct totals 5. Check Invoice details for AP001 Invoice opens in print preview showing all records for AP001 6. Check Print Invoice function for AP001 Invoice prints correctly 7. Check AutoDialer for D. JACKSON Number dialled correctly 8. Check E-mail hyperlink Correct web page (www. hotmail. com) opened 9. Check Backup of Invoice Table The backup is successful and no error messages appear 10. Check Import of customer details for AP001 Details imported successfully 11. Check CHECK PAYMENT function for AP001. Dialogue box appears displaying the message CONTACT CUSTOMER FOR INSTRUCTIONS 12. Test Quit Application Application closes when CLOSE selected Test data set 1: Customer Table Test data set 2: Invoice table Test data set 3: Test data set 4: User testing The system will be tested by the end-user. This testing may reveal some functions and features of the system which do not work as the user would have liked them to. IMPLEMENTATION AND TESTING Test results Test 1: Test password/startup (Only 147 accepted) (Main menu opens after correct password is entered, displaying company name and logo on title bar) Test 2: Test Main Menu options. (All forms open, application closes when CLOSE is selected see screenshots in User Guide. ) Test 3: Delete customer record for DJ001 (Record deleted after DELETE RECORD was selected) Test 4: Check that totals are calculated correctly by opening Query1 for AP001 The invoice is calculated by selecting the required products from the combo boxes, entering the quantity required of each product, then clicking in the Total field to calculate the total for that record. Each successive product is entered by the same procedure, except that a new record has to be added for every new product which is to be entered. Below is a screenshot of the Invoice form from which the details of AP001 will be imported. The Invoice form is minimised and the IMPORT CUSTOMER DETAILS button on the Payment form is selected to perform the operation, as shown on the next page. The above screenshot shows the imported details for AP001 (The details were imported successfully) Test 11: Check CHECK PAYMENT function for AP001 The above screenshot shows the dialogue box PAYMENT CHECK. (The dialogue box appears displaying the message CONTACT CUSTOMER FOR INSTRUCTIONS) Test 12: Test Quit Application (Application closes when CLOSE is selected and the above screen is displayed. ) EVALUATION Performance criteria 1. The system can hold any number of orders for a particular client because each client has a unique CUSTOMER ID which distinguishes one customers order from another customers order. 2. It takes around 1-2 minutes to calculate, view and print a customers invoice. 3. The system is able to backup the tables, which hold important information, easily and can be accessed quickly as well. 4. It takes a maximum of 5 seconds to search for a particular product. 5. It takes around 5 seconds to search for the details of a customer, whether its payment details or contact details. 6. The system allows the user to contact a customer by both telephone and e-mail. USER MANUAL Introduction This application is designed to: à Hold details of customers and their orders; à Hold details of products; à Create and print invoices; à Allow the user to search for both customers and products. It is designed to run on a PC with Windows 98 as its operating system and needs Access XP to be installed. It requires around 2 Mb of disk space to store the application and at least the same again to store data. Starting the system Load Access XP and from the menu select File, Open. The database is called RS Supplies. Security and passwords You will be asked to enter the password on opening the database. The password is currently 147, but you should change this immediately by opening the database in OPEN EXCLUSIVE mode, then select Tools, Security, Unset Database Password. The main menu When the correct password is entered, the main menu will open, as shown below: The Invoice Form The Backup Form The Product Query (Product Query for product code C5073) The Payment Form The Customer Form Invoice Form Selecting this form will bring up the following: Calculate and print invoices The following steps are used to calculate and print invoices: à The combo boxes on the right-hand side are used to enter information in the corresponding text boxes on the left-hand side; à The quantity of a product is typed in manually; à Once all data has been entered, click on the TOTAL text box; à This calculates the total for the chosen quantity and adds VAT at 17. 5%; If more products need to be added, simply click on NEW RECORD and enter the CUSTOMER ID, then carry on as above; à Once the order is complete, go back to the first record and click on MAKE INVOICE. You will be asked to enter the Customer ID. After this, the query opens, check the data, then close the query. à You will return to the Invoice Form, where you click on Và Enter the total amount of the order in the TOTAL field; à Click on CHECK PAYMENT to determine whether or not a payment has been made for that order. Quit Application This is done by clicking on CLOSE on the main menu. However, this doesnt close Access. Backups You should backup the database to a floppy disk at regular intervals, and store the disk in a safe place. TECHNICAL MANUAL This manual is for more experienced users of Access as this allows the user to maintain or enhance the system. Macros The screenshot of the macro MSG11 gives an overview of the message box macro: This macro is attached to the On Click event property of the CHECK PAYMENT button on the Payment form The above two screenshots show the macro MSG11 in design view. There are two different conditions which display two different messages. The screenshot of the macro QTYmcr gives an overview of the SetValue macro: This is a SetValue macro which imports data from the Invoice form to the Payment form. This screenshot of the BACKUP INVOICE TABLEmacro gives an overview of the copy object macro: This macro is used to copy the INVOICE TABLE from the database RS Supplies.
Sunday, October 13, 2019
Greek Gods - The Historical Background Essay -- Classics
Greek Gods - The Historical Background Greek gods were an essential part of Greek mythology. Our proper knowledge of the ancient Greek gods can be traced back to Homer who wrote The Iliad and The Odysse. It is also believed that the myths were heavily influenced by the Mycenaean culture that existed in Greece from 1700 to 1100 BC. However there is some evidence that the beginnings of Greek mythology and beliefs can be traced back to the ancient Middle Eastern cultures. There are many similarities between the mythology of these ancient Middle Eastern cultures and the ancient Greeks. Greek Gods - Religious & Social Background The Greek gods were created in order to explain the world around them in order to put a reason or explanation behind everything, and to provide entertainment for the masses. In the Greek religion however there was not a sole source or reading that could be studied and preached, i.e. Muslims study the Koran, and Christians the Bible. However the Greeks were broader and less strict in the way they practised their faith, each different Greek city-state would devote itself to a particular god or a set of gods, and depending on the location of the state the characteristics of the gods could vary many city-states erected temples to their particular gods, and these gods were honoured in festivals and animal sacrifices. The ancient Greek gods were believed to take on human form and lived in a society similar to human society, ...
Saturday, October 12, 2019
Stress Essay -- essays research papers
How to Deal With StressMany students go to school full time, and hold a part time job to earn money for school. Most students have about four classes, and each of the teacherââ¬â¢s of these classes gives an average of about an hour of homework each night; that averages out to four hours per night of homework, plus a part time job. School causes a lot of students stress because there are so many things to do, and so little time to do it. Stress is a normal part of everyoneââ¬â¢s life; and is not a disease. It is not necessarily good or bad; however, reactions to stress can be harmful. Lack of time puts the stress on many students, and causes students to often procrastinate because they are constantly trying to meet deadlines and they donââ¬â¢t have the time to work on their assignments. Many students feel their grades are important; they need plenty of time to work on their work so they can do good. I can relate to them because if I get a low grade I get disgusted because I p ut a lot of time and effort in doing that assignment. But I think that a lot of the stress from school is caused, not only by the teachers, but also from the students to do well. Students put too much stress on themselves. A student just has to learn to manage their time well and just do as good as possible. Stress management involves the effort of that student to make emotional and physical changes. The degree of stress and the desire to make the changes will determine the level of change that will take place. If a student wants to change the amount of stress in their life, they have to be willing to work and manage their time properly, even if it means sacrificing hours from a job or a night out with friends to study for a test or write a paper. Many students feel an increase in stress and anxiety when writing a paper, meeting a deadline, or studying for an exam. This can cause twitching, trembling, muscle tension, headaches, sweating, irritability, fatigue, and even dry mouth (An xiety, Stress, and Tension). When talking about stress, there are many things that can influence a student. The five main topics that influence a studentââ¬â¢s well being are attitude, physical well being, physical activity, support systems, and relaxation (World Book on Health, 235). Attitude: The attitude of a student can influence whether a situation or emotion is stressful or not. A student with a negative attitude will ... ...oolwork and go out with their friends. It is important that a student interacts with others because it boosts self-confidence and helps maintain social stability in their lives. Lastly, rule number five when dealing with stress is using relaxation techniques. There are many relaxation techniques such as: listening to music, daydreaming, sleeping, writing poetry and many others. Also a student dealing with stress should take time out of their schedule for personal interests and hobbies. Students need to take time from stressful situations and do what makes them happy and have fun. It is also good to take a mini vacation from time to time. This helps keep the stressful studentââ¬â¢s mind off of things and allow them to retreat somewhere to think and relax. In conclusion, stress can be very harmful and have a lot of effects on a studentââ¬â¢s body. Some stress is good, but a lot of it can be bad. The five ways a student can prevent and deal with stress can be very useful. The student dealing with stress just needs to relax and deal with their problems with ease, instead of making things hard on themselves. Things will fall into place; just have patients and life will be a lot less stressful.
Friday, October 11, 2019
Pension Plan Paper
The Post Retirement Benefit of Pension Plans Marcus Womack Intermediate Accounting II (ACC 306) Professor Rick Kwan September 29, 2010 There are several different types of employment compensation. Salaries and wages that people earn while they are working provide immediate compensation for services provided and are a key factor in managing oneââ¬â¢s day to day life. However, there are also various types of compensation that one can earn from employment after they have retired from a company. The purpose of these post-retirement benefits is to ensure livelihood for a person when they are no longer able to work.A pension is one such plan. A pension is an arrangementââ¬âpaid in regular installmentsââ¬âto provide people with an income when they are no longer earning a regular income from employment. The goal of pension plans is accomplished by setting aside funds during the years that an employee is working and making those funds along with earnings from investing those funds available when retirement occurs. A pension created by an employer for the benefit of an employee is commonly referred to as an occupational or an employer pension and for tax reasons, are usually advantageous to the employer and employee.Favorable tax treatment is an added benefit of pension plans established under specific guidelines. Employers earn special tax deductions while employees are only taxed on the fund contributions after retirement occurs. There are other mutual benefits as well. An employee with a pension plan often feels a sense of retirement security that will cause them to work harder and stay at their job longer. Increased productivity and decreased turnover as a result of sufficient retirement plan offerings enhances a companyââ¬â¢s competitive ranking in the labor market.Pension plans may be classified as either defined benefit or defined contribution plans depending on how the benefits are determined. Defined contribution plans are plans in which the employ er agrees to contribute a fixed amount to the employeeââ¬â¢s pension fund each year that the employee is employed. Retirement benefits are contingent on how much money the plan accumulated during employment and the return of investment of those funds. Employers offer designated options for employees to choose where their funds are invested such as stocks or fixed income securities. 01(k) plans offered by private sector employees and 403(b) plans offered by public and non-profit employers are two types of defined contribution plans. In a defined benefit plan the contract between employer and employee states that the employer contributes a specific amount to a pension fund and at retirement pays the employee a fixed monthly income for life. The benefit on retirement in this plan is determined by a set formula. This formula is usually either a dollar times service or final average pay calculation, or a combination of both. Sometimes the age of the employee is a factor as well.In thi s arrangement, it is up to the employer to ensure that the funds are available to provide the benefits to employees once they retire. In addition to the burden of being completely financially responsible for funding this type of plan there are other reasons for which defined benefit plans have lost their popularity. Three main reasons are the fact that government regulations make administering the plan costly and cumbersome, employers have become more interested in attracting new talent as opposed to building long-term loyalty and there are several market risks that go along with the companyââ¬â¢s obligation to contribute to the plan.Kilgour (2007) discussed many of the issues surrounding pension plan funding and the creation of the Pension Protection Act of 2006. The Bush administration proposed an overhaul of pension law that served to strengthen pension plan funding and protect the Pension Benefit Guaranty Corporation (PBGC) by increasing the cost of employer contributions. Th e requirements outlined added significant costs, risk and complexity to defined benefit plan sponsorship and is a contributor to the fact that today more than two-thirds of workers are covered by defined contribution plans.The market risk that exists is associated with the changes in the value of investments with the plans. While both types of plans carry market risks, the risks associated with defined benefit plans lies on the shoulders of the employer while those associated with defined contribution plans are assumed by the employee. During periods of economic growth the cost of maintaining a pension fund decreases due to the rising values of investments. Employers are able to contribute less and still meet future pension obligations.However, when markets go down the employer has to contribute more money to the plan to ensure that they are able to pay retirees their promised funds. Retirees receive the same dollar amount of income regardless of market conditions. With defined cont ribution plans the risks and rewards are reversed. Since the retiree both assumes risks and reaps benefits, periods of economic growth cause the retireeââ¬â¢s wealth and income to increase and negative market changes cause the opposite to occur. Employers have agreed to a fixed amount and are unable to adjust their contributions downwards.In essence, with this type of pension plan the employer does not take on the risk of their obligation changing unexpectedly, the pension funds being inadequate to meet their obligation or any added periodic expense of carrying a pension plan. Once retirement occurs, the companyââ¬â¢s financial commitment ends. The pension obligation is defined as attributable to retirees and other employees entitled to benefits and current employees depending on their service to date. In regards to pension accounting, there are three different ways to measure the pension obligation.Accumulated benefit obligation (ABO) and projected benefit obligation (PBO) ar e two of these methods. The accumulated benefit obligation is the estimate of the total retirement benefits (at their discounted present value) earned by employees so far. It applies the pension formula using existing compensation levels. The ABO assumes that the employee is fired or retires on the date that the calculation is performed and is therefore what the pension fund must pay the employee should the employer and or employee make no further contributions and the employee retires immediately.It is the present value of the future liability of an employeeââ¬â¢s pension. In contrast, the projected benefit obligation is the estimate of the total retirement benefits earned by the employee so far and applies the pension formula using estimated future compensation levels. The PBO assumes that the employee will continue to work and make contributions to the pension plan. It also assumes that the contributions to the fund will increase as the employeeââ¬â¢s salary increases.While the ABOââ¬â¢s objective estimate of benefits is reliable it does not take into account that between the present time and retirement there will likely be increase in salary so calculating the benefits and taking this increase into consideration may offer a more realistic picture. The projected benefit obligation is an estimate of the present value of the future liability of the pension. When examining a calculation of the PBO, substituting the employees existing compensation in the formula for their projected salary at etirement would result in the accumulated benefit obligation. Pension plan reporting is an often-changing and complex topic of discussion. The funded status of a pension plan is one such aspect. This is the status of the pension plan that has accumulated assets that have been set aside for the payment of retirement benefits. It is defined as the difference between the projected benefits obligation and the fair value of plan assetsââ¬âemployer contributions and accumulated earnings on the investment of those contributions to be used to pay retirement benefits.In Reillyââ¬â¢s (2006) article he discusses the fact that for almost twenty years companies have been required to include the amount owed to employees based on the PBO in the footnotes of financial statements. Even though neither the PBO nor the plan assets are reported on the balance sheet, in 2006 it became a requirement that companies report the difference between these two values on the balance sheets rather than just showing them in the footnotes.Reporting of the funded status sparked debate because moving this information to the balance sheet could force companies to recognize a large liability, which could possibly cut their net worth, hinder dividend payments or jeopardize lending agreements. Reilly argued that this change could prompt more companies to freeze pension plans. Pension obligations change from year to year for several reasons. These reasons include the performa nce of investments, switching methods and assumptions and changes in benefits.To help provide greater transparency of assets and related liabilities of post-retirement benefits The Financial Accounting Standards Board (FASB) has established rules for reporting benefit plans in accounting statements. There are several steps companies must take in this reporting in addition to disclosing the funded status of their plans. First, companies must ââ¬Å"recognize as a component of other comprehensive income, net of tax, any gains or losses and prior service costs or credits that arise during the period but are not recognized as components of net periodic benefit costâ⬠(Reinstein, 2007).Amounts of comprehensive income are reported on a cumulative basis in the balance sheet. Companies must also measure defined benefit plan assets and obligations as of the date of the employerââ¬â¢s fiscal year-end balance sheet. In their financial statements companies must disclose certain informat ion about effects on net periodic benefit costs for the next fiscal year that arise from delayed recognition of the gains or losses, prior service costs or credits and transition assets or obligations (Reinstein, 2007).Companies are required to report pension assets for overfunded benefit plans and liabilities for underfunded plans. An actuary, a professional trained in the particular branch of statistics and mathematics to assess the various uncertainties and to estimate a companyââ¬â¢s obligation to employees in connection with its pension plan, plays a vital role in post-retirement benefit reporting. Actuaries use skills in mathematics, economics, computer science, finance, probability and statistics to help companies assess the risk of certain events occurring and to help formulate policies that minimize the cost of that risk.In regards to pension benefits, actuaries also address financial questions involving the level of pension contributions required to produce a specific r etirement income and the different ways that companies should invest their resources to maximize the return on investments despite the potential risks. Many events, such as death, are inevitable so the role of the actuary is to help a company minimize the financial impacts of those events when they occur since these events can affect both sides of the balance sheets. Managing these risks requires asset and liability management and valuation skills.In conclusion, pension plans are a very important aspect of post-retirement planning which can be beneficial to both employer and employees. To maintain the integrity of their financial statements, it is important for companies to adhere to proposed guidelines for post-retirement reporting and manage their benefits plans wisely. Likewise, it is important for employees to gain full understanding of their companies post-retirement plans before and during employment so that they are adequately prepared for life after their working years. Refe rences Kilgour, J. G. (2007). The pension plan funding debate and PPA of 2006.Benefits Quarterly, 23(4), p7-20. Lacomba, Juan A. ; Lagos, Francisco. (2009) Defined contribution plan vs. defined benefits plan: reforming the legal retirement age. Journal of Economic Policy Reform, Mar2009, 12(1), p1-11 Reilly, David. (2006) Pension reporting sparks debate. Wall Street Journal, 248(3), pC3. Reinstein, A. (2007). New accounting rules for entities offering post-retirement benefits: some implications for bankers. RMA Journal Spiceland, J. D. , Sepe, J. F. & Tomassini, L. A. (2007). Intermediate accounting (4th ed. ). New York, NY: McGraw-Hill Irwin.
Thursday, October 10, 2019
Gloria Anzaldua
In the essay How to Tame a Wild Tongue from Borderlands/La Frontera, Gloria Anzaldua paints a moving portrait of the search for identity in a world that refuses to allow one. The physical borderland between the U. S. and Mexico helps create, but is also secondary to, the psychological ââ¬Å"fenceâ⬠that a person is put on when they are denied a culture and a place in society. Anzaldua talks about the dilemma she faced about her own language and how she represents herself through her chosen language, the confusion about their race, and what troubles she faced when teaching about Chicano literature.Anzaldua discusses her experiences growing up between many cultures. As a woman of many identities, she has suffered oppression because of whom and what she represents in an American culture that is threatened by anyone who is not of white color. When she talks about the several languages she had to speak to get by these barriers, she encountered most issues with those of Anglos. Anglo s were considered the England or English people.Anzaldua states, ââ¬Å"On one side of us, we are constantly exposed to the Spanish of the Mexicans, on the other side we hear the Anglosââ¬â¢ [constant] clamoring so that we forget our language (454). She explicated the different ways Spanish people spoke, from standard Spanish to Chicano Spanish (in which consonants were dropped in some words or leave out initial syllables) to Tex-Mex (where words were English but with Spanish sounds). Anzaldua expressed it as a result of pressure on Spanish speakers to adapt to English.Another issue that Anzaldua points out was the Chicanas or Latinas having low estimation of their native language. Women felt uncomfortable speaking to their Latinas or Chicanas because throughout their whole lives they were absorb into the different native tongues from generations, what school taught them, or what the media demonstrated. But Anzaldua doesnââ¬â¢t want to contradict herself in that form. She take s pride in her language, before she does herself (451).When Anzaldua first taught high school English to Chicano students, she was on the verge of losing her job just because she wanted her students to read Chicano literature. But even before reading Mexican literature, she was always interested in the Mexican movies and music; but those Chicanos who were slightly Americanized, or as they say agringado Chicano, felt ashamed being caught listening to their music. There was also great difficulty in acknowledging that there is more than one way of being: people fear that which is different, even though its existence s the ââ¬Å"otherâ⬠is what defines them. The Mexicans would define themselves either as Raza when referring to Chicanos or tejanos when we are Chicanos from Texas. But itââ¬â¢s not enough to say youââ¬â¢re Hispanic to the Mexicans. If you were asked ââ¬Å"whatââ¬â¢s your ethnicityâ⬠, would you say youââ¬â¢re Hispanic: just to represent your culture or would you tell your true nationality? In finale, ââ¬Å"yet the struggle of identities continues, the struggle of borers is our reality still,â⬠says Anzaldua (456).
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