Tuesday, August 25, 2020

The Cause Of Ww1 Essay Research Paper free essay sample

The Cause Of Ww1 Essay, Research Paper The reasons for W.W.I It is concurred by most that World War One was one of the most obliterating occasions ever to take topographic point on Earth, yet the announcement of which state should ship the heap of obligation progresses forward. In any case, numerous clear realities show that this Great War would neer would hold happened had it non been for the activities of Germany and Austria-Hungry. When the inheritor to their seat was killed, Austria-Hungry searched for no other chance however war to work out the activity in light of their unforesightful program to free themselves of a Slavic Nationalist movement. Be that as it may, Austria-Hungry would neer hold began such a war had it non been for Germany # 8217 ; s certainty that they would back the Habsburg war endeavor. The implication farther falls on Germany as Austria-Hungry needed this war to be limited and it was crafted by the Germans which accepted this little position, confined in the Balkans, to an a lot bigger graduated table. We will compose a custom article test on The Cause Of Ww1 Essay Research Paper or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page In their pursuit of universe control, the Germans followed up on a program to influence Russia and France in a Great War on the landmass. Germany had been fixing for such an occasion since 1905. Albeit many case that it was the slug of Gavrilo Princip which began the war, it was Austria-Hungary # 8217 ; s activities thus which assembled the entire mainland for war. It is of import to recognize the conciliatory dealingss among Serbia and Austria-Hungary before the ejection of World War One. Single word can portray it: tense. Serbia had late picked up independency and was working up a patriot movement in Austria-Hungary. Austria-Hungary was discerning of this and realized they could non bear to lose 8 million Serbs at a clasp when they were occurring it difficult to satisfy such a significant number of racial gatherings in their imperium. There is no vulnerability that Austria-Hungary had an inspiration in craving to free themselves of this Slavic state. In August of 1914 toward the start of WW1 when they proclaimed war on Serbia, they guaranteed it was in vengeance of Archduke Franz Ferdinand # 8217 ; s blackwash. This was non a legitimate ground for announcing war however on the grounds that at the clasp, Austria-Hungary had no unequivocal apt proof that Serbia had any commitment in the blackwash. The blackwash of the Archduke was only the vind ication Austria-Hungary expected to mistreat their Serbian neighbors. They put forth no attempt to choose the situation by discretionary organizations with the exception of a lamentable final proposal and had just mentioned the help of Germany. In spite of the way that Austria-Hungary made no move to evade a war, they realized that the nation where they were fighting was one in which the Russian # 8217 ; s took incredible inclusion. Berchtold, the Austrian outside clergyman, was acceptable perceptive that any move onto Serbia would non be trifled with by Russia however he felt that retribution would non take topographic point for mature ages. Austria-Hungary bet on a confined war however was to the full insightful of the peril they were taking in get bringing down a World War. Shockingly, 1000000s of individuals passed on account of Berchtold # 8217 ; s bet. Had it non been for Austria-Hungary # 8217 ; s response to the blackwash, World War One may neer hold taken topographic point. Austria-Hungary, despite the fact that reason on persecuting their Serbian neighbors, may non hold done so had it non been for the consolation given them by the Germans. It was a direct result of Germany distributing them a â€Å"blank check† did Austria-Hungary feel sure bounty to distribute Serbia a final proposal that no honorable state would hold to. Truth be told, it was a direct result of the power per unit zone set on Austria-Hungary by the Imperial Chancellor Bethman that Austria-Hungary chose to head out to war. That we took our assurance to make a trip to war on the quality of the express explanations both of the German Emperor and of the German Imperial Chancellor that they viewed the moment as fit and would be happy in the event that we showed ourselves decisively. This comment made by Austria-Hungary # 8217 ; s remote clergyman shows that Germany was defiantly a culprit in get bringing down the war with Serbia. Germany knew absolutely what they were making when they offered these comments and were set up for the impacts. The Germans knew about bing confederations between other European forces which could hold hauled Russia and France into the battle and were prepared for such an event. In 1905, Germany # 8217 ; s Chief of Staff, General Shlieffen, drew up struggle programs if Germany were to be in a war against Russia and France. Alongside this program, Germany started to fuel their turning enterprises with imperialistic activities. They started assuming control over pieces of Africa and began a weaponries race with Britain. Indeed, even before World War One overwhelmed Europe, it appeared as if Germany was the solitary state fixing for it. It was so no such chance when they forced Austria-Hungary into a war in which they knew the vast majority of the European forces would be hauled into. The Germans were rubing for war and they utilized Austria-Hungary to get it. The new Kaiser needed his Germany to be an incredible state and a power to be dealt with. The solitary way he could utilize his turning musculus was to get down a war where he realized he would win. It was for this ground Germany began the war in the Balkans. It was Germany # 8217 ; s preparing that frigh tened the various European forces into activation. Had Germany non been fixing for this war before anybody could hold envisioned such an occasion taking topographic point, World War One could hold been maintained a strategic distance from in 1914? On the off chance that Germany had non been set up to fight a war on two foreparts, they would non hold taken the peril of helping the Habsburg Empire in a battle that apparently gave them no expansion. It was Germany # 8217 ; s preparing and power per unit territory on Austria-Hungary that caused World War One. In spite of the fact that Germany and Austria-Hungary were non the solitary states in the war, they were the solitary 1s on whom obligation can be put. Russia, Britain, and France were simply reacting to the moves that Germany and Austria-Hungary made. They could non dismiss confederations they had made and Germany knew this. Austria-Hungary realized that Russia would react thusly, if non prior, to their revelation of war on Serbia. Austria-Hungary and Germany knew the impacts of their moves and still made them. These two states began the link response, which touched off World War One. One can non get down a fire without a glint. Austria-Hungary was the glimmer and Germany was the gasolene to keep up the fire voyaging.

Saturday, August 22, 2020

Importance of Teamwork

Examine the Importance of Teamwork for the Systems Analyst A frameworks expert is responsible for the working framework and related subsystems. What's more, he is liable for distinguishing options for advancing PC assets. This requires a joint activity with different people, regardless of whether they are inside customers or outside. On the off chance that the framework expert does productive collaboration, and orchestrates the commitments of all customers towards a concurred objective, his proficiency will be far more noteworthy than singular achievement. Cooperation alludes to the shared exertion by a gathering of people for accomplishing a typical goal.On the other hand the framework investigator plans new IT frameworks to enhance business effectiveness and efficiency. The frameworks expert need to introduce their structures to customers and once the plan is endorsed; they work intimately with the client group to dispatch the arrangement. To accomplish this, the frameworks expert needs to work intimately with the clients, look at the plan of action being right now utilized by the business and the progression of data in the association. His discoveries are talked about again with the client group and he devises an apt improved IT based solution.During his work, the framework expert additionally draws up the diagram of the new framework, discovers and gauges the expense and indicates how the customer will utilize the data. At every one of these means the frameworks examiner is required to collaborate with the potential clients and utilize such a cooperation conduct, that will prompt better execution (U. S. Branch of Labor Bureau of Labor Statistics, 2006). The frameworks expert for the most part needs to assess and examine the hierarchical culture of the customer, he needs to survey and comprehend the inclinations of the colleagues of the customer and audit the present conditions of the customer organization.This is significant for the frameworks investigator to contact broadly with the outer or inward customers. For instance, the frameworks investigator may need to contact with the frameworks vendors to get the quote right and he needs to contact with the organization supervisors to survey their requirements accurately. The frameworks examiner needs to make an interpretation of customer necessities into exceptionally mind boggling and nitty gritty venture briefs. This exertion would not be conceivable except if he worked together broadly with the clients. This requires cooperation. Collaboration is additionally significant in light of the fact that the frameworks investigator is regularly required to draw up recommendations for changed or substitution systems.In option, he is required to make sensible and creative answers for complex issues. What the frameworks examiner is required to do is to recognize choices for potential arrangements and assessing them for both specialized and business reasonableness. To draw up proposition for alte red or substitution frameworks, collaboration is required to determine the inclinations of the client colleagues. Further, to think of legitimate and imaginative arrangements, the frameworks examiner must have the option to get criticism from individuals outside the team.In short the frameworks investigator must have the option to unite with outside and inside individuals to effectively finish his task. While managing the customer, the frameworks expert must have the option to get a wide scope of perspectives from the staff, peer gatherings, clients and senior administration of the customer association, He should have the option to take a wide standpoint when he is defining social objectives for themselves. The frameworks expert ought to improve the nature of these objectives by uniting the clients and engineers so that there is specialized similarity just as customer satisfaction.This co-appointment job of the frameworks examiner requires a high level of cooperation. It is the duty of the frameworks expert to guarantee that the financial plans are not surpassed and the cutoff times are clung to. So as to accomplish these objectives the frameworks investigator needs to distinguish and oversee clashing desires for various individual and even gatherings. For example, he should have the option to deal with the contention between the client necessities and budgetary limitations. What's more, he should have the option to start and orchestrate the exchanges between various gatherings, for instance the customer the board and designers (U. S.Department of Labor Bureau of Labor Statistics, 2006). Practically speaking the frameworks investigator needs to inquire about, plan, keep up, investigate, design, introduce and overhaul working frameworks. Furthermore, in a few associations he is required to investigate, look after, introduce, plan and overhaul equipment and programming interfaces with the working framework. For this he needs to investigate and decipher the prese nt or arranged business methodology or issues. The framework examiner needs to work freely just as work towards the group objectives of keeping up the working frameworks just as the frameworks in phenomenal condition.Moreover, he needs to comprehend the objectives of the framework clients and meet their desire. The clients of the framework should feel a feeling of proprietorship towards the frameworks that they are utilizing. They should feel focused on the frameworks that they have assisted with making. This inclination must be made if there is collaboration between the frameworks expert and the clients. The clients of the framework ought to work together with the frameworks examiner to utilize their capacities and information to add to the accomplishment of the framework. There are various routine assignments that a frameworks expert needs to act in the proper way of his work.For model, he needs to work with specialized staff, for example, systems administration to place into acti vity availability and similarity among frameworks. In any event, for these undertakings cooperation is significant. In addition, collaboration is expected of the frameworks expert for helping staff of different offices in issues identified with data innovation, preparing newcomers in the utilization of PC assets and giving data innovation direction to newcomers. The frameworks expert must pick up the trust of the considerable number of clients he is managing; at exactly that point will they express their conclusion, clashing perspectives and enquiries.A frameworks investigator must put forth an earnest attempt to be upstanding, honest and genuine. He should have undivided attention abilities. He should point towards participative dynamic and resolve issues productively. Cooperation has become a significant piece of the activity particular of a frameworks investigator and numerous associations assess the collaboration aptitudes while enlisting a frameworks expert. Most frameworks exp erts understand that cooperation is significant in light of the fact that either the framework is adequately perplexing that it takes a group with different aptitudes to structure, and a superior framework will result when a group approach is adopted.In short it is significant that frameworks examiners figure out how to function in a group domain so they will have collaboration abilities so significant for their occupations. To whole cooperation is significant for the frameworks expert. He is required to normally gather data, inspect and assess present or arranged frameworks. Every one of these activities requires association with people and collaborating with differing people. Indeed, even in his ordinary and mechanical duties he needs to meet with individuals and get them engaged with the IT procedure. At long last, even if there should arise an occurrence of diverse help obligations that are allocated to him, joint effort is fundamental.

Saturday, August 1, 2020

MIT Admissions Statistics 2007

MIT Admissions Statistics 2007 Probably the most popular questions asked at any information session are statistical. What is the average SAT score? How many students were admitted Early Action? Luckily, I can refer most folks to our website, where we offer a plethora of numbers for any statistical junkie. Recently, we updated the admissions statistics page for this years application cycle; well update the freshman class profile page closer to Registration Day. Heres a quick summary of what youll find Freshman Applications 12,445 Freshman Admits 1,553 Early action Applicants 3,493 Admitted 390 Deferred to regular action 2,638 Deferred applicants admitted during regular action 289 Regular action Applicants 8,952 Total considered during regular action (including deferred students) 11,590 Admitted (including deferred students) 1,163 Waitlisted 499 International students Applied 2,745 Admitted 119 Middle 50% score range of admitted students: SAT Reasoning Test Critical Reading [670, 770] SAT Reasoning Test Math [720, 800] SAT Reasoning Test Writing [670, 760] ACT Composite [31, 34] SAT Subject Test Math [730, 800] SAT Subject Test Science [700, 800]

Friday, May 22, 2020

Essay National Ehr Mandate - 1248 Words

National EHR Mandate Heidi Babcock-Marvin Ohio University National EHR Mandate An electronic health record (EHR) defines as the permissible patient record created in hospitals that serve as the data source for all health records. It is an electronic version of a paper chart that includes the patient’s medical history, maintained by the provider over time, and may include all of the key administrative clinical data relevant to that persons care. Information that is readily available includes information such as demographics, progress notes, allergies, medications, vital signs, past medical history, immunizations, laboratory data, radiology reports. The intent of an EHR can be understood as a complete record of patient†¦show more content†¦The Medicare and Medicaid EHR Incentive Program will provide incentive payments to eligible professionals and hospitals that exhibit significant use of certified EHR technology. Participation can begin as early as 2011. Eligible professionals and hospitals can receive up to $44,000 over five years under the Medicare EHR Incentive Program. There is an additional incentive for eligible professionals and hospitals that provide services in a Health Professional Shortage Area (HSPA). In order to receive the maximum incentive payment, Medicare eligible professionals must begin participation by 2012. Health care professionals and hospitals that do not meet the requirements by 2015 will be subject to a decrease in reimbursement (CMS, 2011). The Medicaid EHR Incentive Program will provide incentive payments to eligible professionals and eligible hospitals as they adopt, implement, upgrade, or demonstrate meaningful use of certified EHR technology in their first year of participation and demonstrate meaningful use for up to five remaining participation years. The Medicaid EHR Incentive Program is voluntarily offered by individual states and territories and may begin as early as 2011, depending on the state. Eligible professionals can receive up to $63,750 over the six years that they choose to participate in the program. Eligible hospital incentive payments may begin as early as 2011,Show MoreRelatedElectronic Health Record Implementation ( Ehr )1085 Words   |  5 Pageshealth records have changed from paper charts to electronic health records (EHR). Healthcare facilities have been mandated by the federal government to start using EHR for access and storage of health information (Department of Health and Human Services, 2008). There are six steps that assist facilities in order to prepare them to start utilizing EHR (Office of the National Coordinator for Health Information Technology, 2014). EHR privacy is maintained through the Health Insurance Probability AccountabilityRead MoreElectronic Health Records Essay932 Words   |  4 Pagesthis student will discuss the national mandate of electronic health records (EHR), and how this mandate is being implemented at the Cleveland Clinic Foundation. Also discussed are how Cleveland Clinic is progressing to achieve EHR, a nd what challenges this brings to patient confidentiality and self-determination. Lastly this student will provide information on the benefits of EHR in healthcare. According to Gunter Terry (2005), â€Å"The electronic health record (EHR) is an evolving concept definedRead MoreElectronic Health Record (Ehr). The Use Of Technology Can1068 Words   |  5 Pages Electronic Health Record (EHR) The use of technology can be seen everywhere in the world today. One area which has seen a big push to add technology is the healthcare industry. Healthcare has now progressed to the age of electronic health records (EHR). The purpose of this paper is to discuss the evolution of the EHR, including the EHR mandate and the role of the Affordable Care Act in this mandate. It will discuss the EHR plan at Hackettstown Medical Center (HMC) to include the progress HMC hasRead MoreThe Electronic Health Record ( Ehr )780 Words   |  4 PagesThe purpose of this discussion board is to describe the Electronic Health Record (EHR), the six steps of an EHR and how my facility implements them, describe â€Å"meaningful use† and how my facility status is in obtaining it, and to further discuss the EHR’s and patient confidentiality. Description of the Electronic Health Record (EHR) EHR was created to have a technical way to securely exchange private and personal medical health information in hopes to improve the quality of care, decrease medicalRead MoreElectronic Health Record Mandate Essay1131 Words   |  5 Pagessuccessfully maneuver their electronic system. This paper will provide details of EHR implementation, and the goals of health implementation technology. Electronic Health Record Mandate Electronic health records, or EHRs are fully electronic forms of patients charts and health history. This has helped to keep all patient information streamlined into a specific area, as well as cut down on paper waste (Office of the National Coordinator for Health Information, n.d.) Health care providers are able to accessRead MoreEMR Implementation in Small Independent Practices Essay1155 Words   |  5 Pagesindividually identifiable health information such as medical records (2014 EMR Mandate, 2012). In 2011 the federal government mandated that medical facilities and offices begin the process of transferring current traditional medical records to electronic medical records (2014 EMR Mandate, 2012). Over the next 5 years or so all facilities must make meaningful progress to upgrade to electronic systems (2014 EMR Mandate, 2012). Implementation is steadily on the rise according to the 2013 CongressionalRead MoreOrgan Procurement Process937 Words   |  4 PagesThe Association o f Organ Procurement Organizations recommendation to the Office of the National Coordinator is a clear indicator of the impact that Electronic Health Records are having on current organ and tissue donation processes. Electronic Health Records are proven to be a very effective tool in better managing patient health information and improving patient outcomes. The federal push to standardize health care using technology is evident with the introduction if such provisions as the HITECHRead MoreThe American Recovery And Reinvestment Act Essay1746 Words   |  7 PagesPrior to the federal mandate of EHR, research continued to show the fallacies of the healthcare system like the report published from the Institute of medicine, stating that â€Å"medical errors are the 8th leading cause of deaths in the U.S. and cost approximately forty billion dollars a year† (Overview, 2012). This was one of many indicators that healthcare needed to be reformed and in 2009, the president signed the American Recovery and Reinvestment Act or HITECH Act, which mandated that all healthcareRead MoreElectronic Health Record Implementation Essay Essay1163 Words   |  5 Pages(HER) mandate, including its goals and objectives. It will further address how the Affordable Care Act and the Obama Administration connect with the mandate. The plan my facility used to meet the goals of the mandate, as well as what meaningful use is and our status of attaining it will be discussed. In addition, HIPAA laws, the dangers to patient confidentiality, and what my facility has done to prevent these will be presented. Description of the Electronic Health Record (EHR) The EHR mandate wasRead MoreThe Electronic Health Record Mandate910 Words   |  4 Pages The National Electronic Health Record Mandate â€Å"An electronic health record (EHR) is a digital version of a patient’s paper chart. EHRs are real-time, patient-centered records that make information available instantly and securely to authorized users.† (healthit.gov) The EHR mandate was created â€Å"to share information with other health care providers and organizations – such as laboratories, specialists, medical imaging facilities, pharmacies, emergency facilities

Sunday, May 10, 2020

Multi Label Semantic Relation Classification - 1378 Words

Multi-label Semantic Relation Classification Between Pair of Nominals Kartik Dhiwar, PG Scholar, Department of Computer Science and Engineering, SSGI, SSTC, Bhilai (CG), India kartikdhiwar21@gmail.com Abhishek Kumar Dewangan Professor, Department of Computer Science and Engineering, SSGI, SSTC, Bhilai (CG), India abhishek.dew2006@gmail.com Abstract: Relation classification is a keynote in the field of Natu-ral Language Processing (NLP) to mine information from text facing problems of over-reliance on the standard of handcrafted features. Features annotated by specialists and lin-guistic data derived from linguistic analysis modules is expen-sive and ends up with the difficulty of error propagation. Rela-tion extraction plays a crucial role in extracting struc-tured data from unstructured sources like raw text. One might want to seek out interactions between medicines to create medical information or extract relationships among people to create a simply searchable knowledgebase. We propose a deep Convolutional Neural Network model for the multi-label text relation classification task without hand crafted features. This model outperforms the best existing model as per our knowledge without depending much o n manually engineered features with the small updates in the loss function applied. Index Terms – Relation Classification, Features, Label, Convolutional Neural Network, Information Extraction. . 1. INTRODUCTION Natural Language Processing tasks are now applicable toShow MoreRelatedDifference Between Rsa And Mvp Classification Analysis And The New Information1392 Words   |  6 Pages1.1 What is representational similarity analysis? Representational similarity analysis (RSA) is an analysis framework builds on a rich psychological and mathematical literature, in which multi-channel measures of neural activity are quantitatively related to each other and to computational theory and behavior by comparing RDMs. RDM is the representational dissimilarity matrix, which contains a cell for each pair of experimental conditions. Each cell is a number reflecting the dissimilarityRead MoreWhat Is A Hybrid Approach For Label Classification Using Multi-Supervised Learning System1821 Words   |  8 PagesHybrid Approach for Document Classification Using Semi-supervised Learning Technique Ms. Sayali A. Dolas Department of Computer Engineering MIT Academy of Engineering, Alandi Savitribai Phule Pune University sayalidolas5193@gmail.com Dr. Shitalkumar A. Jain Department of Computer Engineering MIT Academy of Engineering, Alandi Savitribai Phule Pune University sajain@comp.maepune.ac.in Abstract— Multi-label classification is a significant machine learning job where one allots a subset of candidateRead MoreSubjective Test Assessment Of Online Exams1474 Words   |  6 Pagessubjective test assessment. In this, the answers are unstructured data which have to be evaluated. The evaluation is based on the semantic similarity between the model answer and the user answer. Different techniques are compared and a new approach is proposed to evaluate the subjective test assessment of text. Index terms: Subjective test assessment; Online examinations; Semantic Similarity; Evaluation. I. INTRODUCTION Although assessment is a tough job, but it can be helpful by making it computerizedRead MoreDatabase Security28570 Words   |  115 PagesClark and Wilson Model 2.6 A Final Note on Database Security Models 3. Multilevel Secure Prototypes and Systems 3.1 SeaView 3.2 Lock Data Views 3.3 ASD_Views 4. Conceptual Data Model for Multilevel Security 4.1 Concepts of Security Semantics 4.2 Classification Constraints 4.3 Consistency and Conflict Management 4.4 Modeling the Example Application 5. Standardization and Evaluation Efforts 6. Future Directions in Database Security Research 7. Conclusions References 1. Introduction InformationRead MoreEvaluation And Workflow Design And Quality Assessment1919 Words   |  8 PagesAlthough crowdsourcing has been successfully applied in many fields in the past decades, challenges still exist especially in task/workflow design and quality assessment. We take a deeper look at crowdsourcing classification tasks, and explore how task and workflow design can impact the answer quality. Our research is intended to use large knowledge base and citizen science projects as examples and investigate the workflow design considerations and its impact on worker performance as well as overallRead MoreBourdieu What Makes A Social Class7818 Words   |  32 Pagescan be roughly characterized as follows. From the objectivist point of view, social agents can be treated as things, as in the old Durkheimian precept, that is, classified like objects: access to the objective classification presupposes here a break with naive subjective classifications, which are. seen as prenotions or ideologies. From the subjectivist point of view, as represented by phenomenology, ethnomethodology and constructivist sociology, agents construct social reality, which is itselfRead MoreRainyday Insurance Adjusters Company7260 Words   |  30 Pagesargues that there is a difference between the traditional understanding of measurement in the natural sciences and Steven‟s definition. The first pertains to „the discovery of real numeric relations (ratios) between things (magnitudes of attributes), and not the attempt to construct conventional numerical relations where they do not otherwise exist‟ (Mitchell, 1999, p. 17, cited in Balnaves Caputi, 2001). Accordingly, the two main tasks of quantitative science are to (1) make sure that the attributeRead MoreBrand Image10222 Words   |  41 Pagesscale or a semantic differential scale (the most used scale in the Marketing literature). The former is onedimensional, the latter is multi-dimensional (see e.g., Borg Groenen, 2005). Nowadays some scholars (e.g., Cian, 2007; Low Lamb, 2000) consider semantic differential scales particularly suitable t o explore the brand image. Golden, Albaum and Zimmer (1987) categorised three different types of semantic differential scales that can be applied to brand analysis: the Traditional Semantic DifferentialRead MoreLanguage of Advertising and Communication Via Advertising16651 Words   |  67 Pages 3.4. Speech Acts in Advertising 41 3.5. Conclusion 44 Conclusion 46 Bibliography 49 Appendix 52 Introduction The subject of this research is the analysis of the language of advertising and its relation to social environment. The impact of advertising on the modern world is increasing and thus became a major area of study from a broad multidisciplinary approach. Sociology and psychology attempt to find possible ways of its influence on society,Read MoreLanguage of Advertising and Communication Via Advertising16638 Words   |  67 PagesAdvertising 39 3.4. Speech Acts in Advertising 41 3.5. Conclusion 44 Conclusion 46 Bibliography 49 Appendix 52 Introduction The subject of this research is the analysis of the language of advertising and its relation to social environment. The impact of advertising on the modern world is increasing and thus became a major area of study from a broad multidisciplinary approach. Sociology and psychology attempt to find possible ways of its influence on society,

Wednesday, May 6, 2020

Application of Logic in Everyday Living Free Essays

Many branches of science can be Involved and applied In our dally life, even the broad study of logic also are included to our everyday living, it is a reasoning of life circulation to improve and explore. Basically, human being is the most powerful creature on earth that controls deferent physical, mental physiological, psychological and intellectual preferences. A proven capability of a person to make his environment change according to what he/she plans, or we can say to Innovate and evolve feasible things to make work, to grow, to process and to develop. We will write a custom essay sample on Application of Logic in Everyday Living or any similar topic only for you Order Now Considering that present events, evaluations, and information are connected to which everyday composure or situation to our environment gets affected. Living in a world full of challenges is a broad act of adapting and adjusting to various conditions of how to live, suffer survive and conquer preparation for death, start of a new beginning, hopes of those hopeless, being strong from weak, living and dying In many reasons, sharing life to others, counting blessings you have, and making advantage and achievements, are just examples of how we deal to keep us alive. As individual hanger, the world also gone changes from its form, structure and growth. It is Just a matter of becoming pessimistic or optimistic. There are different levels of understanding how people change or maybe how the world change. Some answer, that history repeats itself, a part of the new generation, acquisition of powerful mankind, making choices for a better living. Well†¦ Being able to ‘predict’ how systems and people (which are much the same really) will act in certain conditions and situations is a very useful skill to have. In ancient times image you are finding your way through a landscape and you come to a did no way round (in sight) well from the logical standpoint you look at it like this 1 how deep Is the void 2 how far can I Jump 3 will I make the Jump based on that measurement/experience? If you didn’t have logic then you would Just jump and hope for the best†¦ Welch Is the mentality an awful lot of people seem to employ when making decisions now†¦ Look at the supreme crisis! Of course having too much Logic is the flip side. Imagine not leaving your house because statistics tell you that % of people get run over, shot, stabbed, attacked, abducted, struck by lightning, killed by flying debris†¦ Etc†¦ , well logic would tell you Don’t leave the house It safer in here! So logic Is Like theory and then there is in practice which is usually slightly different. In essence you don’t want to be too logical, or too creative, which Is why most people have a proportion of both†¦ Nature intended it that way for a very good reason. ANSWER Logic: thought processes are clarified, the use of logic enables consideration of all available options for opinion and action, and decreases the persuasive power of popular opinion; Because available options have been fairly considered, the use of logic increases the likelihood that subsequent opinions and actions will adhere most closely to the truth. Adherence to the truth, while sometimes painful, is the human condition more likely to lead to satisfactory outcomes in most situations. Therefore, logic’s relevance to everyday life is that its use improves the likelihood of satisfactory outcomes in the day-to-day decisions each person makes. Russian’s Logic is the ability of reasoning your choices, to examine the consequence of every available action and then choose the best one. It has been proven that a simple rat has basic logic, Scientists created a machine that would create two types of sounds: a long beep and a short beep. They also gave the rat three small levers to pull, Lever 1 and lever 2 and lever 3. When the scientists played a long sound or short sound, the rat would get fed a large amount of good food if it pulled the correct corresponding lever to the sound played, left lever for long beep, right lever for short beep, if the rat pulled the middle lever, it would get fed some food, but not as much, no matter what sound was played. If the at pulled the incorrect lever, it would not get fed anything for a while. The rat eventually caught on that if it pulled the correct lever it would get much better food, so it started pulling the correct levers. One day, to test the rats logic abilities, the scientists decided to play many different sounds, long short short long long short, to see what the rat would do. The rat was able to think about his choices, he chose to pull the middle lever, and he took the small amount of food because he knew it was the best choice. The rat would rather not take a chance at missing out on his food. Without logic, everybody would act instantly on their emotions, thus making many many radical choices, without logic there would be more criminals, for example: you catch your girlfriend or boyfriend cheating on you, you have tons of choices you can make at this point A. Some people Just end the relationship and walk away B. Some people might try to talk about it C. Omen people might even do something bad like attack somebody Without logic, most people would probably Just attack somebody at this point because they didn’t think about which choice was best, obviously either A or B is a deter choice than C, but because you were angry, you didn’t use logic, and Just chose. Imagine if everybody chose option C for all of their choices? Life would be a lot worse than it is now. Without logic, life would be chaos, without logic, the rat would starve ANN. Answer Logic, is a deductive reasoning that results when the human brain calculates the most rational and acceptable outcome of any given situation and recognizes that answer as the most constructive, and consequently the most two groups; rational or irrational, instinctual or improve, emotional or logical. Emotional responses tend to be the strongest desire in the moment, when followed outcomes like crimes of passion or moments of extreme passion. I tend to think that acting on an emotional paradigm feels better, and tends to be more rewarding but it also tends to precede more danger. Logical responses happen when the individual looks at a situation from a third party and recognizes the moral obligation or larger demographic of opinion that would rationally decide the correct decision. Why logic is so relevant to everyday life is a difficult question. I believe it stems from a natural unman desire to help support a social group and thus keep everyone content. How to cite Application of Logic in Everyday Living, Papers

Wednesday, April 29, 2020

Preparing to Teach in the Lifelong Learning Sector Award Essay Sample free essay sample

Briefly describe and measure ways in which instructors can back up learners’ numeracy and IT skills in their context of their linguistic communication acquisition. It’s of import that the basic accomplishments demands of scholars are identified early and appropriate support provided. Teachers can back up learners’numeracy and IT skills in the context of their linguistic communication acquisition. Numeracy accomplishments Language is indispensable to the acquisition of numeracy. It provides a agency for scholars to show their apprehension. negotiate significances. to develop their thought further and to portion their findings with others. ( 1 ) Teachers can implant numeracy in the context of linguistic communication acquisition in the resources to utilize with scholars and that scholars can utilize for themselves ( 2 ) . There are many utile resources offered online for instructors working in the post-16 acquisition and accomplishments sector in England such as the website excellencegateway. org. uk. Under the numeracy subdivision there is a broad scope of illustration activities and links to stuffs that cover the Adult Numeracy Core Curriculum. We will write a custom essay sample on Preparing to Teach in the Lifelong Learning Sector Award Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page These are some activities that can be used to develop and better the learners’ numeracy accomplishments in the context of linguistic communication acquisition: †¢Recipes – Weighing ingredients in metric utilizing gms and kgs. liters and milliliters ; utilizing proportion and ratio. An inspiring illustration is offered by the BBC website natural Numberss ( 3 ) †¢Shopping to a tight budget – Adding. deducting. multiplying. dividing and change overing money ; usage of denary points e. g. change overing pence in lbs ; calculate price reduction utilizing per centums ( for illustration. exert 4- unit 12-Natural English intermediate student’s book ) ( 4 ) †¢Telling clip – 24 and 12 hour clock. timetables †¢Health – Measuring weight utilizing kgs. ciphering Calories in a repast †¢Fractions and per centums in newspapers articles. on the web and information cusps e. g. NHS. Job Centre. etc. †¢Ages – comparatives and minuss: happening out people’s ages from day of the month of birth. etc. †¢Dates – central and ordinal Numberss IT skills Promoting scholars to develop their IT skills can assist them maintain in touch with their friends and household. pull offing workplace communicating or to assist with farther acquisition. Teachers can utilize e-technology to: †¢keep in touch with scholars. put them assignments and give them feedback on their work †¢Integrating e-learning and e-assessment activities into the work of scholars for illustration. Cambridge synergistic package Connect Arcade where pupils can prove their accomplishments with synergistic activities and download self-study sound either as MP3s or formatted for their portable media participant ( 5a ) . †¢Encouraging scholars to utilize e-portfolios and electronic acquisition programs. ( 6 ) There are many ways to advance IT in the context of linguistic communication acquisition. The followers are some illustrations of activities: †¢Using a word processor where pupils can sit around a screen and set together a text adding artworks and design excessively ( 6a ) †¢Students send e-mail messages ( existent or simulated ) to other English talkers around the universe ( How to learn English ) ( 6b ) †¢Students can utilize the Internet to research on a specific subject and choice information to set together in a word papers or a power point presentation. familiarise with cut and paste functions- this can be an first-class activity for pupils to make in brace or group work ; the instructor could assist pupils to show their research to the category on the EWB ( popular research web sites: Google. Wikipedia. BBC-learning. etc ) . †¢Using the EWB in the category – a good illustration of this is on the lesson I’ve observed on a DVD where the instructor asked the pupils to look into the replies on Promethean by dragging vocabularies next to the right images. †¢Using electronic worksheets – better mouse co-ordination ; ‘drag and drop’ exercisings. for illustration. text telling exercising -improve your English authorship accomplishments on the website parapal-online ( 6c ) . †¢Students utilizing ESL websites to pattern grammar online– to advert some: World Wide Web. oup. com/elt/global/products/headway. World Wide Web. longman-elt. com/cuttingedge/students. World Wide Web. englishlearner. com/tests. World Wide Web. bbc. co. uk/worldservice/learningenglish. World Wide Web. teflgames. com/interactive. hypertext markup language. †¢Encourage pupils to type their written work and utilize proofreading and enchantment look intoing maps in Word – instructor sends homework sheet via electronic mail where pupils have to rectify spelling and/or grammar errors. Fixing to learn in the Lifelong Learning SectorTeacher function and duties Role. duties and boundaries are cardinal parts of a teacher’s function as an pedagogue. They start with the most obvious of developing the learners’ instruction to the less good known and harder undertakings of keeping the learner’s good being and being a function theoretical account. Deductions for instructors outside the schoolroom The Code of pattern governs the manner in which people work although without the force of jurisprudence. The Institute for Learning ( IfL ) is a professional organic structure with duty for instructors and has published a Code of Professional Practice which includes advice about professional unity. regard for scholars and others. sensible attention and ‘continuing professional development’ ( IfL. 2008 ) . For big educational constitutions these will cover general behavior and processs and besides. for learning staff. ordinances that apply to the ways in which scholars are taught and how teaching classs are delivered. Outside the schoolroom instructors should move in a mode which recognises diverseness as an plus and does non know apart in regard of race. gender. disablement and/or larning trouble. age. sexual orientation or faith and belief. Furthermore. instructors should take sensible attention to guarantee the safety and public assistance of scholars. In my College a instructor has the responsibility to describe and move against: †¢any violent or endangering manners by pupils or members of staff †¢the usage of illegal drugs or intoxicant †¢the usage of opprobrious or prejudiced linguistic communication†¢the usage of arms†¢misuse of fire alarms/equipment†¢abuse or abuse of the College computers/software and IT policies including accessing blocked sites e. g. erotica Deductions for instructors inside the schoolroom At the beginning of the class/course the instructor gives the pupils the acquisition understanding where they can read the codification of behavior. The instructor should inform the pupils about the College policies about ID cards. security. promptness and personal belongings. In instance of inappropriate behavior. the instructor should instantly remind the pupils of the college policies about misconduct and convey up the issue during single tutorials where the scholar gets warned about the effects of misbehaving. Throughout the continuance of the class the instructor should supply safe and healthy working conditions every bit good as protecting the pupils from injury. Besides. it’s of import that the instructor is cognizant of students’ serious medical conditions such as epilepsy or mobility issues in order to be prepared in instance of an exigency. All learning environments should be welcoming by advancing a multicultural. inclusive ethos. regardless of the cultural profile of their staff. scholars or the local community. This is imperative for administrations with a public committedness to inclusive acquisition and widening engagement. More welcoming messages and positive ocular images are needed. Examples of advancing diverseness might include positive and diverse images of scholars. multi-faith supplication suites. and providing installations with a varied bill of fare for a scope of dietetic demands. Where possible the handiness of diverse societal installations for scholars is critical as a agency of developing and distributing good pattern.

Friday, March 20, 2020

Book Review World on Fire How Exporting Free Market Democracy Breeds Ethnic Hatred and Global Instability

Book Review World on Fire How Exporting Free Market Democracy Breeds Ethnic Hatred and Global Instability In her book World on Fire: How Exporting Free Market Democracy Breeds Ethnic Hatred and Global Instability, Amu Chua comes up with somewhat controversial thesis as to the fact that, contrary to what is being commonly assumed, the process of Globalization, associated with the lowering of trade tariffs and with the enforcement of Western democratic values in the countries of Third and Second World, results in these countries’ citizens adopting a strongly negative attitude towards the very ideals of democracy, which in its turn, often manifests itself in escalation of ethnic tensions within the affected societies:Advertising We will write a custom critical writing sample on Book Review: â€Å"World on Fire: How Exporting Free Market Democracy Breeds Ethnic Hatred and Global Instability† specifically for you for only $16.05 $11/page Learn More â€Å"The combined pursuit of free markets and democratization has repeatedly catalyzed ethnic conflict i n highly pre ­dictable ways, with catastrophic consequences, including genocidal vio ­lence and the subversion of markets and democracy themselves† (16). According to the author, actual effects of introduction of democracy to these countries, followed by institualization of free-market economic policies, can only be discussed within the context of how they benefit the representatives of what she defines as ‘market-dominant’ minorities, such as Chinese in Southeast Asia, the descendants of Spanish aristocrats in Latin America, Whites and generally ‘lighter skinned’ people in Africa, and Jews in Russia. The reason for this is simple – given the fact that the economic standing of representatives of market-dominant minorities has traditionally been much stronger, as compared to that of natives, the process of Globalization have provided them with yet additional advantage, while indulging in commercial activities. Unlike what it is being the cas e with most natives, these people’s possession of considerable financial assists allows them to take an immediate advantage of economic liberalization, as the process associated with dramatically increased profitability of financial investments. For example, while discussing the subtleties of Chinese entrepreneurs’ economic power in Southeast Asia, Chua states: â€Å"They [Chinese] have a worldwide head start advantage of roughly $2 trillion in assets, not to mention their famous social networks of business connections, which are not merely intra-ethnic but include Western and Japanese foreign investors as well† (320). What it means is that there are objective preconditions for only the representatives of market-dominant minorities, in the countries of Third and Second World, to benefit from trade liberalization, which usually comes hand in hand with the process of political democratization.Advertising Looking for critical writing on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, for the rest of citizens, there is nothing to gain from Globalization and democratization – just as it used to be the case with their ancestors, most of these people never cease suffering from poverty. In its turn, this results in inducing societal backlashes against democracy, against trade liberalization and against those who appear to benefit from such liberalization the most – the representatives of market-dominant minorities themselves: â€Å"In the numerous countries around the world with a market-dominant minority, the simultaneous pursuit of free markets and democracy has led not to widespread peace and prosperity, but to confiscation, autocracy, and mass slaughter† (125). Therefore, Chua concludes that it is conceptually fallacious to think of introduction of democracy to developing countries and of expansion of international markets as necessarily posit ive aspects of today’s living, because it is namely these processes that fuel ethnic violence in societies, marked by the presence of market-dominant minorities. Structurally, Chua’s book consists of three parts. In Part one; author discusses the economic impacts of Globalization in developing countries. The foremost idea, behind Chua’s line of argumentation in this part, is that in the countries of Second and Third world, the process of Globalization results in continuous widening of the gap between rich and poor. Moreover, it also results in native populations beginning to think of those who happened to belong to market-dominant minority, and who appear to be the only beneficiaries of the process, as the ‘root of all evils’. It is needless to mention, of course, that this naturally leads to the escalation of social tensions between the representatives of rich minorities and impoverished majorities, with these tensions gradually assuming clearly de fined ethnic overtones, especially if ethno-cultural affiliation, on the part of representatives of market-dominant minorities, happened to be visually identifiable.Advertising We will write a custom critical writing sample on Book Review: â€Å"World on Fire: How Exporting Free Market Democracy Breeds Ethnic Hatred and Global Instability† specifically for you for only $16.05 $11/page Learn More According to the author, there is also a historical aspect to this problem – namely the fact that, as practice indicates, native populations often associate the presence of market-dominant minorities with their countries’ colonial legacy: â€Å"Today, moreover, most starkly in southern Africa but also in Latin America and elsewhere, many market-dominant minorities are the descendants of former colonizers† (121). It goes without saying, of course, that this escalates the severity of Globalization-induced racial tensions in these countries even further. In part Two, Chua discusses the political implications of Globalization in developing countries. According to the author, contrary to what is being expected by many Western political scientists, after having adopted democracy as metaphysical matrix, upon which the functioning of socio-political institutions is supposed to be based, developing societies did not become democratic per se. The reason for this is obvious – given the fact that in Third and Second World countries, the representatives of market-dominant minorities control the bulk of a national economic wealth, they realize themselves being in position to invest in transforming the democracy into oligarchy. In its turn, this creates a situation that, even though many countries with the presence of market-dominant minorities can be formally referred to as democracies, it would make so much more sense to refer to them as nothing short of oligarchic despoties. What also adds to the problem is the fact that in these countries, the low rate of native populations’ educational attainment and the lessened extent of their economic power, prevents them from being able to utilize the existence of democratic institutions, as the instruments of ensuring their own socio-political and economic well-being. In order to support the validity of such her suggestion, in Part two Chua comes up with the numerous examples of how liberally minded politicians, in the countries of concern, work on behalf of ‘rich and powerful’, which usually consist of representatives of market-dominant minorities, instead of working on behalf of majority of impoverished citizens.Advertising Looking for critical writing on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In Part three, Chua elaborates on how the promotion of Western democratic values in the developing countries results in intensification of ethnic hatred towards market-dominant minorities, which are being perceived by native populations as essentially the enforcers of inequality. She also goes a great length while exposing how this process is being reflected by the growing the popularity of local populist politicians, who utilize public’s negative sentiment, in regards to ethnically visible ‘rich and powerful’, as the tool for pushing their personal agenda: â€Å"Wherever democracy and capitalism are joined together, mass political movements directed against the rich become a possibility, fueled by resentments and demagogic manipulation similar to (but usu ­ally less murderous than) that which arises in the presence of market-dominant minorities† (191). Chua’s line of argumentation, in this respect, had prompted her to conclude that, while exporti ng politically and economically defined liberal values to the countries of Third and Second world. Western politicians should never cease being observant of what constitutes the specifics of socio-political and demographic situation in these countries. The main implication of such author’s conclusion is quite clear – unlike what it is being commonly assumed in the West, there are no good reasons to believe that the citizens in developing countries will automatically be able to benefit from being exposed to traditional values of specifically Western living. Even though, while constructing her argument, Chua had made a point in supporting her discursive insights with the references to statistical data, the bulk of book’s supporting evidence is best described as qualitative. What is means that, unlike the proponents of a didactic research-method, commonly utilized in quantitative studies, author did not aim at gaining the better understanding of a researched subjec t matter by the mean of analyzing the significance of an obtained empirical data. Instead, after having formulated the initial thesis, she went about finding evidence, as to legitimacy of this thesis, in essentially discriminatory manner, while striving to present readers with only hand-picked supporting proofs. The validity of such our suggestion can also be explored in regards to the fact that, the reading of World on Fire: How Exporting Free Market Democracy Breeds Ethnic Hatred and Global Instability, leaves very little doubt as to book’s ideologically engaged sounding. After all, throughout book’s entirety, Chua never ceases to position herself as an ardent critic of Globalization, which in her eyes, is the main cause of ‘global poverty’. Nevertheless, author must be given a credit for presenting the supporting evidence in clear, comprehensive and consistent manner. For example, while exposing the essence of native people’s popular resentment o f representatives of market-dominant Chinese ethnic minority in Southeast Asia, Chua does not only expounds on this fact, as such has not been solely predetermined by the realities of Globalization, but as something that can be well discussed within the historical context. Moreover, in her book, Chua had proven herself intellectually honest enough to admit that her line of argumentation cannot be thought of as being thoroughly substantiated – after all, there is a number of formerly Third World countries in Asia, which were able to benefit from Globalization rather immensely, such as Taiwan and South Korea. Author explains this by the fact that, in earlier mentioned countries, there is a virtual absence of market-dominant minorities: â€Å"It is striking to note that none of the Asian Tigers has ever had a market-dominant minority† (178). However, by doing it, Chua unintentionally undermines the soundness of book’s overall thesis that the effects of Globalizatio n in non-Western countries should be referred to as essentially negative. The selection of cases, which Chua believes support the legitimacy of book’s main premise, can be best referred to as perfectly illustrative, although not entirely objective. Basically, author exemplifies book’s foremost idea in regards to how the representatives of market-dominant minorities were able to induce hatred towards themselves in countries of Southeast Asia, Latin America, Africa and also in Russia. At it appears from reading the book, ever since early phases of 20th century, Chinese merchants have firmly established their dominance over the economies of such region’s countries as Vietnam, Laos, Thailand and Philippines. It is turn, this explains why even today, Chinese are often being referred to as the ‘Jews of Asia’ and why recent decades are being associated with the outbreaks of ethnic violence against citizens of Chinese descent in the region. According to the author, much of political instability in Latin American countries, can also be attributed to the fact that, even today, the racially identifiable (due to the lighter color of their skin) descendants of Spanish colonizers control much of region’s economy. In its turn, this explains the fact that in this part of the world, socialist-minded populist politicians, such as Fidel Castro and Hugo Chaves, have traditionally enjoyed strong popularity with the impoverished voting masses. After this, Chua goes about exploring the soundness of her thesis in regards to how the process of Globalization had fueled native people’s hatred towards Jews in Russia and towards the descendants of White colonizers in Africa. According to the author, just as it is being the case in countries of Southeast Asia and Latin America, during the course of recent years, the representatives of these both regions’ market-dominant minorities (Jews and Whites, respectively), having been dealing wi th ever-increased negative sentiment, on the part of Russians proper and native-born Blacks. Nevertheless, even though that such Chua’s case selection does seem to confirm the legitimacy of book’s foremost idea, it cannot be regarded as fully representative. After all, just as it is being the case in Russia, ever since the fall of an Iron Curtain, many Jewish entrepreneurs in Eastern European countries were able to enrich themselves rather immensely, and yet, this did not result in the majority of native citizens starting to refer to them as ‘bloodsucking parasites’, as it is being often the case with Russia.1 Also, it is quite impossible to agree with Chua when she implies that the hatred of Whites, on the part of Blacks in Africa, has been catalyzed by solely economic factors. After all, it is namely due to the fact that, up until recently, White people used to be in control of many of African countries’ economies, which created objective precondi tions for the locals to enjoy more or less tolerable standards of living; whereas, after having liberated themselves of ‘White oppression’, most region’s ‘developing’ countries started to rapidly descent back into primeval savagery.2 Apparently, there is more to Globalization-induced hatred of representatives of market-dominant minorities then trade liberalization and democratization alone. In formal sense of this word, the evidence presented by Chua, supports book’s main premise perfectly well. After all, author was able to show that the representatives of market-dominant minorities indeed exercise a strong influence over the economies of world’s many countries. Nevertheless, the main problem with this evidence is the fact that its actual significance can be interpreted in a variety of different ways, which in its turn, undermines the plausibility of author’s line of argumentation. For example, Chua appears to believe that the e vidence, presented in support of book’s main premise, implies that while being of essentially exploitative nature, market-dominant minorities’ financial wealth is largely incidental. According to the author, this is exactly the reason why native populations’ resentment of representatives of these minorities is morally justifiable: â€Å"The global spread of free market democracy†¦ have magnified the often astounding wealth and economic prominence of an ‘outsider’ minority, generating great reservoirs of ethnic envy and resentment among the impoverished ‘indigenous’ majority† (187). Nevertheless, there is also much evidence that point out to something entirely opposite – namely the fact that there is nothing odd with the economic dominance of certain ethnic minorities. We will refer to this evidence in the last part of this paper. The following is what we believe account for book’s strengths The clarity and comp rehensiveness in how Chua went about substantiating book’s conceptual idea. This sets this particular book aside from other ideologically engaged books, whose authors tackle the effects of Globalization in the Third World from moralistic points of view, while utilizing sophisticatedly sounding but utterly meaningless phraseology. The innovative essence of book’s main argument. Until the publishing of Chua’s book, the effects of trade liberalization and democratization in developing countries have never been discussed within the context of how they contribute to the well-being of representatives of market-dominant ethnic minorities. Discursive universality. In her book, Chua goes about legitimizing its argumentative insights from a variety of different economic, historical, political and social perspectives, which helps readers to get a very good clue as to the essence of book’s discursive content. Nevertheless, Chua’s book also features a number of shortcomings, which can be outlined as follows The lack of argumentative objectivity. As we had mentioned earlier, in her book, Chua positions herself as not only anti-Globalist and cultural relativist, but as someone who tends to think of Western way of life as inheritably ‘evil’. Therefore, under no circumstances, may author’s arguments be considered representing an objective truth-value. Argumentative narrowness. In her book, Chua refers to the disproportional amount of economic power, in the hands of representatives of market-dominant minorities, as being predetermined by solely environmental factors. And yet, as we will show later, there are other factors at play. The abundance of emotionally-charged arguments. While striving to substantiate the validity of her point of view, in regards to the discussed subject matter, Chua often resorts to utilization of clearly moralistic arguments. We believe that this undermines book’s discursive value, simply be cause methodological framework of economics, geopolitics and history is being ‘unethical’, by definition. There can be little doubt that the arguments, put forward in Chua’s book, do relate to the larger debate as to what should be considered Globalization’s actual significance. In its turn, this debate derives out of the fact that political scientists often tend to discuss the issue of Globalization from diametrically opposite perspectives. For example, whereas Stiglitz (2002) points out to Globalization as such that increase the extent of global poverty: â€Å"The result of the neoliberal policies encouraged by the U.S. government, the IMF, and the World Bank has all too often been to benefit the few at the expense of the many, the well-off at the expense of the poor† (20), Ohmae (1990) discusses the effects of Globalization in essentially positive light: â€Å"Globalization allow individuals access to the best and cheapest goods and services fro m anywhere in the world; help corporations provide stable and rewarding jobs anywhere in the world regardless of the corporation’s national identity† (217). And, given the fact that in her book, Chua had adopted a strongly defined anti-Globalist stance, it comes as not a particular surprise that, within the context of an earlier mentioned ongoing debate, her arguments are going to be resorted to by those, who just like Chua, think that the functioning of free-market economy should be somehow observant of a number of vaguely defined ethical considerations. Thus, the main contribution of Chua’s book to Globalism-related debate is that it provides the critics of a ‘brave borderless world’ with an additional set of arguments that can be deployed within the context of these people indulging in the debate. After all, Chua’s rather unconventional views on the actual effects of trade liberalization in the countries of Second and Third world, do endors e the opinions of those who believe that the process of economic Globalization undermines the integrity of socio-political dynamics in these countries. Therefore, it is absolutely appropriate to draw parallels between the essence of Chua book’s discursive sounding and, for example, the discursive sounding of anti-Globalist argumentation, concerned with exploring the financial implications of trade liberalization and political liberalization, as applied to the realities of post-industrial living: â€Å"IMF issues pieces of paper telling each country how much gold they now own underneath the IMF building on 19th Street. Paper gold, we could call this† (Stiglitz 2009, 54). Just as it being the case with the argumentation of those anti-Globalists, who tackle the issue from purely economic perspective, Chua’s ideas promote the outlook onto Globalization as something ‘morally wicked’. Partially, this explains her book’s popularity – apparent ly, Chua’s insights correspond to the essence of people’s subconscious anxieties to consider themselves great experts on morality. It goes without saying, of course, that the validity of Chua’s line of argumentation, in regards to the effects of Globalization in developing countries, can be challenged in a variety of different ways. For example, there is an alternative explanation as to why in the countries of Southeast Asia, Chinese have been traditionally considered a market-dominant minority – the much higher rate of these people’s average Intellectual Quotidian (IQ), as compared to the average rate of IQ among Vietnamese, Thai, Malayans and Filipinos. For example, as it appears from Lynn and Vanhanen’s (2002) book; whereas, in China, citizens’ average rate of IQ equals 100, in Thailand, such rate is being estimated to account for 91, and in Philippines people’s average rate of IQ appears to be as low as 85.3 Therefore, it c omes as not a surprise that, after having moved to these countries, it takes Chinese nationals very little time to realize themselves in advantageous position, in relation to the native populations. The same can be said about Whites in Africa – after all, according to the same book, citizens’ average rate of IQ in such African countries as Equatorial Guinea and Central African Republic is being estimated to account for low as 50; whereas Whites, who score lower then 70, while being IQ-tested, get to be automatically declared mentally deficient. Therefore, the existence on market-dominant minorities is best discussed as such that has been induced by the objective laws of evolution, rather than by trade liberalization. My personal view on the debate is best expressed in the following manner: given the fact that the laws of historical dialectics have predetermined the process of Globalization, it makes very little sense to discuss this process’s moral implications, and to imply that this process should be reversed, to say the least. Nowadays, it became very fashionable among Western ‘progressive’ intellectuals, such as Chua, to complain about the fact that Globalization facilitates the drainage of natural resources out of Third World countries, which in its turn, unable natives to break out of the vicious circle of poverty.4 Such suggestion, however, could not be further from the truth. The reason why people in Third World countries remain poor, despite sitting on large deposits of natural resources, is that, as time goes on, the commercial value of these resources decreases in exponential progression to continuously increasing value of human resources. And, the value of human resources, correlates with the extent of people’s intellectual advancement, because in post-industrial world, intellect replaces natural resources, in literal sense of this word. For example; whereas, after the end of WW2, cooper accounted for 90% of Atlantic telephone cable’s self-cost, as of nineties, the material self-cost of a new fiber-optical Atlantic cable accounted for only 10%. And yet; whereas the old cooper cable could only sustain 138 parallel phone calls, the fiber-optical one sustains 750.000 trans-Atlantic parallel phone calls.5 Therefore, Globalization cannot possibly be referred to as the cause of Third World countries’ poverty or as something that alone contributes to the escalation of ethnic violence in these countries, but namely the fact that, on the linear scale of our specie’s biological evolution, highly ‘spiritual’ but intellectually deficient representatives of indigenous populations are being placed at the very bottom – pure and simple. After all, just as it being the case today, even before the initial phases of 20th century’s Globalization, in Africa it used to be considered perfectly normal to settle arguments with machetes. Nevertheless, it would be wrong to dismiss the line of Chua’s argumentation in its entirety. Even though book’s overall thesis can be best referred to as conceptually fallacious, there can be little doubt that World on Fire: How Exporting Free Market Democracy Breeds Ethnic Hatred and Global Instability indeed contains a number of perfectly valid insights as to what contributes to the incitement of ethnic violence in Second and Third World countries. Therefore, regardless of what potential readers’ own views on the discussed subject matter might be, they would still be able to benefit intellectually from being exposed to how Chua proceeds with substantiating the soundness of her point of view, in this respect. References Blacksell, Mark Born Karl â€Å"Private Property Restitution: The Geographical Consequences of Official Government Policies in Central and Eastern Europe.† The Geographical Journal 168.2 (2002): 178-190. Chua, Amy. World on Fire: How Exporting Free Market Democr acy Breeds Ethnic  Hatred and Global Instability. New York: Knopf Publishing Group, 2004. Collier, Paul. The Bottom Billion: Why the Poorest Countries Are Failing and  What Can Be Done About It. Oxford: Oxford University Press, 2007. Hoag, Christopher â€Å"The Atlantic Telegraph Cable and Capital Market Information Flows.† The Journal of Economic History 66.2 (2006): 342-353. Lindenbaum, Shirley â€Å"Thinking about Cannibalism.† Annual Review of  Anthropology 33 (2004): 475-498. Lynn, Richard. Vanhanen, Tatu. IQ and the Wealth of Nations. Westport, Conn: Greenwood Publishing Group, 2002. Ohmae, Kenichi. The Borderless World: Power and Strategy in the Interlinked  Economy. New York: Harper Business, 1990. Stiglitz, Joseph â€Å"Death Cometh for the Greenback.† The National Interest 104 (2009): 50-59. Stiglitz, Joseph. Globalization and Its Discontents. New York: Norton, 2002. Footnotes 1 Mark Blacksell Karl Born â€Å"Private Property Restitution: Th e Geographical Consequences of Official Government Policies in Central and Eastern Europe.† The Geographical Journal 168.2 (2002), 183. 2 Lindenbaum, Shirley â€Å"Thinking about Cannibalism.† Annual Review of Anthropology 33 (2004), 490. 3 Richard Lynn Tatu Vanhanen. IQ and the Wealth of Nations. (Westport, Conn: Greenwood Publishing Group, 2002), 95. 4 Paul Collier. The Bottom Billion: Why the Poorest Countries Are Failing and What Can Be Done About It. (Oxford: Oxford University Press, 2007), 32. 5 Christopher Hoag, â€Å"The Atlantic Telegraph Cable and Capital Market Information Flows.† The Journal of Economic History 66.2 (2006), 352.

Wednesday, March 4, 2020

Understanding Passive-Aggressive Personality Disorder

Understanding Passive-Aggressive Personality Disorder The term passive-aggressive is used to describe behavior that expresses defiance or hostility indirectly, rather than openly. These behaviors can include deliberately forgetting or procrastinating, complaining about a lack of appreciation, and a sullen demeanor. Passive-aggressive personality disorder (also called negativistic personality disorder) was first officially described by the U.S. War Department in 1945. Over the years, the associated symptoms changed; later, passive-aggressiveness was declassified as a formal diagnosis. Key Takeaways The term passive-aggressive refers to behavior that expresses defiance or hostility indirectly, rather than openly.The term passive-aggressive was first officially documented in a 1945 U.S. War Department bulletin.Passive-aggressive personality disorder is no longer classified as a diagnosable disorder, but is still considered relevant in the field of psychology. Origins and History The first official documentation of passive-aggressive personality disorder was in a technical bulletin issued in 1945 by the U.S. War Department. In the bulletin, Colonel William Menninger described soldiers who refused to comply with orders. Instead of outwardly expressing their defiance, however, the soldiers behaved in a passively aggressive manner. For instance, according to the bulletin, they would pout, procrastinate, or otherwise behave stubbornly or inefficiently. When the American Psychiatric Association prepared the first edition of Diagnostic and Statistical Manual of Mental Disorders, the association incorporated many phrases from the bulletin to describe the disorder. Some later editions of the manual also listed passive-aggressiveness as a personality disorder. However, by the time the third edition of the manual was released, the disorder had become controversial, as some psychologists believed that passive-aggressive behavior was a response to specific situations rather than being itself a broad personality disorder. Subsequent editions and revisions of the DSM expanded and changed the diagnostic requirements for passive-aggressive personality disorder, including symptoms like irritability and sulking. In the fourth edition of the manual published in 1994, the DSM-IV, passive-aggressive personality disorder was renamed â€Å"negativistic† personality disorder, which was thought to more clearly delineate the underlying causes of passive-aggressiveness. The disorder was also moved to the appendix, indicating the need for further study before it could be listed as an official diagnosis. In the DSM-V, released in 2013, passive-aggressiveness was listed under â€Å"Personality Disorder – Trait Specified,† emphasizing that passive-aggressiveness is a personality trait rather than a specific personality disorder. Theories on Passive-Aggressive Personality Disorder Joseph McCann’s 1988 review on passive-aggressive disorder lists a number of potential causes of passive-aggressive personality disorder, divided into five distinct approaches. However, McCann noted that many of the writings are speculative; not all of them are necessarily backed by research. Psychoanalytic. This approach has roots in Sigmund Freud’s work and emphasizes the role of the unconscious in psychology. For example, one psychoanalytic view suggests that when individuals exhibit passive-aggressive behavior, they are attempting to reconcile their need to be seen as agreeable by others with their desire to express a negative attitude.Behavioral. This approach emphasizes observable and quantifiable behaviors. The behavioral approach suggests that passive-aggressive behavior occurs when someone has not learned how to assert themselves, feels anxiety about asserting themselves, or fears a negative response to their assertive behavior.  Interpersonal. This approach emphasizes the associations between two or more people. One interpersonal approach suggests that passive-aggressive people may be both quarrelsome and submissive in their relationships with other people.Social. This approach emphasizes the role of the environment in influencing human behavior. One so cial approach suggests that contradictory messages from family members during someone’s upbringing can cause that person to be more â€Å"on guard† later in life. Biological. This approach emphasizes the role of biological factors in contributing to passive-aggressive behavior. One biological approach suggests that there may be specific genetic factors that would cause someone to have erratic moods and irritable behaviors, as may be seen in passive-aggressive personality disorder. (At the time of McCanns review, there was no research to solidify this hypothesis.) Sources Beck AT, Davis DD, Freeman, A. Cognitive therapy of personality disorders. 3rd ed. New York, NY: The Guilford Press; 2015.Grohol, JM. DSM-5 change: Personality disorders (Axis II). PsychCentral website. https://pro.psychcentral.com/dsm-5-changes-personality-disorders-axis-ii/. 2013.Hopwood, CJ et al. The construct validity of passive-aggressive personality disorder. Psychiatry, 2009; 72(3): 256-267.Lane, C. The surprising history of passive-aggressive personality disorder. Theory Psychol, 2009; 19(1).McCann, JT. Passive-aggressive personality disorder: A review. J Pers Disord, 1988; 2(2), 170-179.

Monday, February 17, 2020

Journal paper Essay Example | Topics and Well Written Essays - 250 words - 1

Journal paper - Essay Example There is, therefore, need to find a viable and cheaper means to handle the illness. The implication of this research is that cinnamon could be used alongside other forms of treatments to regulate blood pressure and blood glucose in type 2 diabetes patients. This experiment was conducted according to proper scientific method. First, it has a hypothesis to be tested (Kumar, 2005). The experiment aims to prove that cinnamon may be used to lower blood pressure and glucose in type 2 diabetes patients. Secondly, the experiment uses scientific methods of collecting data. These are sampling, observation, description and the use of measurements (Kumar, 2005). It has a sample of 58 respondents on an intake 2g of cinnamon every day for 12 weeks. An observation is made at the end of the 12 weeks. However, additional research is needed to establish the efficacy of cinnamon in lowering blood pressure and blood glucose in type 2 diabetes patients. Further experiments are needed to establish the compatibility of cinnamon with other dietary options for managing diabetes. Therefore, further experiments need to administer cinnamon alongside other dietary options. Nevertheless, this research is useful in the management of type 2

Monday, February 3, 2020

English Schools Foundation in Mainland China Case Study

English Schools Foundation in Mainland China - Case Study Example e feasibility and profitability of establishing an English Schools Foundation (ESF) school in Mainland China especially in the emerging cities in Mainland China. China is now a super power. It is the country with the largest population in the world. Due to her advance in the industrial field, Chinese products are today flooding the markets in every part of the globe. To catch foreign markets, a knowledge of English is essential. The present standard of English is very low. The people now desperately want to study foreign languages because proficiency in them is a must if they want to retain their leadership and sell their products in other countries. The simplest and most natural solution is to start international schools. English Schools Foundation ('ESF' the abbreviation will continue to be used in the text) is one of the renowned international schools in Hong Kong. ESF is the largest international school in Hong Kong operating 19 schools at different locations including kindergartens, primary, secondary and one for Special Needs. The target markets are the native English-speaking children and also non-English speaking children who are unable to go to a local educational system due to lack of Chinese language ability. All ESF schools are subsidized by the Hong Kong government and operate independently with a Head Office - ESF Centre which oversee all ESF schools and governed by the Education & Manpower Bureau of the Hong Kong government. Within the last three years, ESF had opened two new private independent schools in Hong Kong which are run privately by ESF without government subvention and the governance of the Hong Kong Government. (www.xinhuanet.com, 2008) On the other hand, there is a huge contrasted phenomenon in the emerging cities like Shanghai,...The simplest and most natural solution is to start international schools. English Schools Foundation ('ESF' the abbreviation will continue to be used in the text) is one of the renowned international schools in Hong Kong. ESF is the largest international school in Hong Kong operating 19 schools at different locations including kindergartens, primary, secondary and one for Special Needs. The target markets are the native English-speaking children and also non-English speaking children who are unable to go to a local educational system due to lack of Chinese language ability. All ESF schools are subsidized by the Hong Kong government and operate independently with a Head Office - ESF Centre which oversee all ESF schools and governed by the Education & Manpower Bureau of the Hong Kong government. Within the last three years, ESF had opened two new private independent schools in Hong Kong which are run privately by ESF without government subvention and the governance of the Hong Kong Government. (www.xinhuanet.com, 2008) On the other hand, there is a huge contrasted phenomenon in the emerging cities like Shanghai, Beijing and some other cities that consist of a booming group of middle-class Chinese, expatriates, local Chinese, etc.

Sunday, January 26, 2020

Financial Accounting Standards Board Framework Analysis

Financial Accounting Standards Board Framework Analysis Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASBs standards becoming more and more rule-based. Nevertheless, no empirical evidence has been gathered to support the criticisms of the conceptual framework. We analyzed the five qualitative characteristics of accounting information from the conceptual framework in conjunction with an individuals intention to use/rely on financial statements. Using structural equation modeling, we found that only one qualitative characteristic, reliability, affected a persons intention to use financial statements. Additionally, it appears that the greatest factor that influences whether an individual rely on financial statements is their familiarity with accounting. Based on our findings, it appears that not only does the conceptual framework need to be altered, but it also needs to be changed to help create principle-based accounting standards t hat are useful to all people, regardless of their background. The Financial Accounting Standards Board (FASB) has been criticized for not requiring firms to report information that is interpretable and useful for financial statements users (CICA, 1980). The FASBs conceptual framework is the core in which all accounting standards are derived. Therefore, the accounting conceptual framework must embody a set of qualitative characteristics that ensure financial reporting provides users of financial statements with adequate information for decision making. The U.S. financial accounting conceptual framework was established between late 1970s and early 1980s. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) indicates that there are five main qualitative characteristics of accounting information; understandability, relevance, reliability, comparability, and consistency. Nature and Purpose of the Conceptual Framework The conceptual framework was formed with the intention of providing the backbone for principle-based accounting standards (Nobes, 2005). However, the Securities and Exchange Commission (SEC) has recently criticized the accounting standards setting board for becoming overly rules-based, which paves the way for the structuring of transactions in the companys favor (SEC 108(d)). Critics of the framework have stressed that the move towards rule-based standards are a consequence of inadequacies in the accounting conceptual foundation. Nobes (2005) argues that the need for rule-based accounting standards is a direct result of the FASB trying to force a fit between standards and a conceptual framework that is not fully developed. A coherent and strong conceptual framework is vital for the development of principle-based accounting standards and the progression towards convergence in international accounting standards. However, researchers are unaware of any empirical evidence that supports the criticisms of the current conceptual framework. Additionally, none of the critics have looked at the conceptual framework from the most important viewpoint, the users perspective. Therefore, the purpose of this paper is to empirically analyze the adequacy of the conceptual framework, from a users perspective, in relation to an individuals reliance on financial statements for decision making. We developed a survey instrument to analyze an individuals intention to rely on financial statements using Ajzens (1991) Theory of Planned Behavior. We found that the reliability characteristic of the conceptual framework represented the only significant dimension of a persons attitude affecting their intention to rely on financial statements. However, the understandability characteristic was approaching significance. Within the context of the theory of planned behavior, social pressures was not significant influence on the intention to use/rely on financial statements, yet familiarity with accounting was found to significantly influence intention. The conceptual framework and potential financial statement users intentions can be analyzed within the context of Ajzens (1991) Theory of Planned Behavior. Ajzen (1991) indicates that empirical evidence suggests that we can determine an individuals intention to perform a behavior through analyzing their attitude, subjective norms, and perceived behavioral control. Within this perspective, we adapted Ajzens (1991) theory of planned behavior to an individuals propensity to rely on accounting financial statements. The purpose of this study was to provide an empirical analysis to the criticism against the FASBs conceptual framework. Our overall results suggest that the current conceptual framework does not adequately align the objectives of financing reporting with the users of financial statements. Nevertheless, available findings have some interesting implications for the conceptual framework and future standard setting. Reliability is the only qualitative characteristic that has a positive statistical significant relationship with intention. The accounting profession is facing a choice between reliability and relevance in financial reporting, as there is an inherent trade-off between reliability and relevance (Paton and Littleton, 1940; Vatter, 1947). Reliable information possesses the characteristic of objectivity and verifiability, which is associated with historical cost accounting. Relevance, on the other hand, pertains to any information that will influence the users financial decision. Many times the most relevant information is often current or prospective in nature. Thus, we cannot have accounting information that maximizes the characteristics of both relevant and reliable because relevant information is not always verifiable. We would have expected to see relevance as a significant factor in users intention to use financial statements since the recent accounting standards have moved toward fair value accounting measures, which are considered to be more relevant than reliable information (Ciesielski Weirich, 2006). However, our results show that reliability is a significant factor. The current accounting curriculum could be the cause of our results since it is rooted in Paton and Littletons historical cost approach, which focuses on reliability of information. In the context of the Theory of Planned Behavior, we found that familiarity to be a statistically significant factor to an individuals intention to use financial statements. Thus, as an individual becomes more familiar with financial statements, he or she is more likely to have the intention to use or rely on them when making decision. An ANOVA analysis provides further support for this as it indicates that intention to use or rely on financial statements is significantly different between accounting majors and non-accounting majors. This provides evidence that accounting could be becoming too difficult for individuals who are not proficient in accounting to understand. It appears that the movement towards rule-based accounting standards could be a contributing cause of this disparity in intention. That is, the accounting standards have become so technical upon their execution that the average reader of accounting can no longer discern the main objective of each financial statement element. This finding is troubling to accounting since it contradicts the primary objective of accounting, which is to provide useful accounting information for decision making. Accounting information should be useful for all people who want to use it rather than only being useful to those who understand it. Additionally, under no circumstances, should accounting information provide an advantage to individuals who happen to be experts within the field. Accounting should be a tool and not a barrier At the-present, the accounting profession is grappling with a problem, which it has identified as the need for a conceptual framework of accounting. This framework has been painstakingly developed over centuries, and it is merely the professions task to fine tune the existing conceptual framework because of the need for continual development due to changing conditions. This conceptual framework has never been laid out in explicit terms; consequently, it is continually overlooked. A conceptual framework has been described as a constitution, a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements. For many accountants, the conceptual framework project is difficult to come to grips with because the subject matter is abstract and accountants are accustomed to dealing with specific problems. In resolving those problems, accountants may unconsciously rely on their own conceptual frameworks, but CPAs have not previously been called on to spell out their frameworks in systematic, cohesive fashion so that others can understand and evaluate them. It is essential that a framework be expressly established so that the FASB and those evaluating its standards are basing their judgments on the same set of objectives and concepts. An expressly established framework is also essential for preparers and auditors to make decisions about accounting issues that are not specifically covered by FASB standards or other authoritative literature. It is considered that if the conceptual framework makes sense and leads to relevant information, and if financial statement users make the necessary effort to fully understand it, their confidence in financial statements and their ability to use them effectively will also be enhanced. No one who supports the establishment of a conceptual framework should be laboring under the illusion that such a framework will automatically lead to a single definitive answer to every specific financial accounting problem. A conceptual framework can only provide guidance in identifying the relevant factors to be considered by standard setters and managers and auditors in making the judgments that are inevitable in financial reporting decisions. A Classical Model of Accounting: The Framework Expanded Historically, the particularized information, which constituted the emergence of accounting, was embedded in a framework for control of human behavior. With the advent of exchange replacing a sustenance society, and with exchange ultimately producing a private economy, accounting derived its second, and in modern times considered its most important, function as a planning instrument. The classical model simply states that behavioral patterns do exist in the structural development of accounting; that is, given a stimulus there will be a response which is direct reaction (an expected reaction) to that stimulus. One can relate this model to the classical model in economics, in which supply and demand for a commodity react in an expected manner due to a change in price. Figure 3 is a geometric illustration of the classical model. The special features of the model are: (a) Stimulus (S) = Demand; Response (R) = Supply (b) Equilibrium (E) = Stimulus = Response (c) Environmental Condition (EC) = Price (d) Accounting Concept (AC) = Product A Test of the Validity of the Model If the classical model does exist in accounting, the historical observations (see table I) should then bear testimony to its existence. The evidence to support this model is purely historical. However, no parallel should be drawn between this thesis (stimulus/Response) and Toynbees (1946, 88) line of inquiry: Can we say that the stimulus towards civilization grows positively stronger in proportion as the environment grows more difficult? Consequently, the criticism directed at his work should not be considered even remotely as applicable to this inquiry (Walsh 1951, 164-169).On the other hand, only in the extreme can the accusation leveled at Kuhn [1962] be directed here, that the conceptual framework (classical model of accounting) as presented may subsume too many possibilities under a single formula (Buchner 1966, 137). More appropriately, this study is undertaken along the lines suggested by Einthoven (1973, 21): Accounting has passed through many stages: These phases have been l argely the responses to economic and social environments. Accounting has adapted itself in the past fairly well to the changing demands of society. Therefore, the history of commerce, industry and government is reflected to a large extent in the history of accounting. What is of paramount importance is to realize that accounting, if it is to play a useful and effective role in society, must not pursue independent goals. It must continue to serve the objectives of its economic environment. The historical record in this connection is very encouraging. Although accounting generally has responded to the needs of its surroundings, at times it has appeared to be out of touch with them. The purpose of this line of inquiry is to put into perspective concepts which have emerged out of certain historical events. (In this treatise, accounting concepts are considered to be interlocking with accounting measurement and communication processes; thus, whenever the term concept is used herein, it is to be understood that accounting measurement and communication processes are subsumed under this heading.) These concepts collectively constitute, or at least suggest, a conceptual framework of accounting. The classical model is postulated as follows: For any given environmental state, there is a given response function which maximizes the prevailing socio-economic objective function. This response function cannot precede the environmental stimulus but is predicated upon it; when such response function is suboptimal, the then existing objective function will not be maximized. In a dysfunctional state, a state in which environmental stimulus is at a low level a level below pre-existing environmental stimuli, disequilibrium would ensue. In any given environment, the warranted response may be greater or less than the natural or actual response. When environmental stimuli cease to evoke response, then the socio-economic climate will be characterized by stagnation as the least negative impact of disequilibrium conditions, and decline when such environmental stimuli are countercyclical. Stage 1 In this period, (1901 to 1920) the environmental stimulus was corporate policy of retaining a high proportion of earnings [(Grant 1967, 196-197); (Kuznets 1951, 31); (Mills 1935, 361,386-187)]. This period is the beginning of corporate capitalism. The term corporate capitalism is used because it emphasizes the role in capital formation which corporations have ascribed to themselves. Hoarding of funds by corporations has reduced the role and importance of the primary equity securities market. The resource allocation process has been usurped by corporations (Donaldson 1961, 51-52, 56-63). The implication of such a condition is accentuated in the following statement: It is the capital markets rather than intermediate or consumer markets that have been absorbed into the infrastructure of the new type of corporation. (Rumelt 1974,153). The hard empirical evidence of this condition was revealed by several tests of the Linter Dividend Model, which maintains that dividends are a function of profit, and are adjusted to accommodate investment requirements [(Kuh 1962,48); (Meyer and Kuh 1959,191); (Brittain 1966,195); (Dhrymes and Kurz 1967, 447)]. Given the new role assumed by the corporation in capital formation, the investment community (investing public) became concerned with the accounting measurement process.The accounting response was verifiability (auditing) to demonstrate the soundness of the discipline. Productivity of existing measurements had to be verified to satisfy the investors and creditors. The Companies Act 1907 required the filing of an audited annual balance sheet with the Registrar of Companies [(Freer 1977, 18); (Edey and Panitpadki 1956, 373); (Chatfield 1956, 118)]. Thus, auditing became firmly established. The function of auditing measurements is the process of replication of prior accounting. Accounting is differentiated from other scientific disciplines in this aspect of replication. Replication is a necessary condition in sound disciplines; however, replication is generally undertaken in rare instances. In accounting, on the other hand, replication is undertaken very frequently for specified experiments business operations at the completion of the experiments business (operating) cycle. These experiments business operations, cover one year; at the end of the year, the experiments are reconstructed on a sampling basis. Auditing is the process by which replication of accounting measurements are undertaken. Publicly held and some privately held corporations are required to furnish audited annual financial statements which cover their business activities on an annual basis. Stage 2- This period, (1921 to 1970) witnessed the reinforcement of corporate retention policy. This condition shifted the emphasis of the investor to focus on the Securities market in the hope of capital gains, because of the limited return on investment in the form of dividends. Indubitably, investors concern was shifted to market appreciation through stock price changes reflecting the earnings potential of the underlying securities (Brown 1971, 36-37, 40-41, and 44-51). With the securities market valuation of a companys share (equity) inextricably linked to the earnings per share, the emphasis is placed on the dynamics of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by requiring an income statement as a fundamental part of a set of financial statements [(Freer 1977, 18); (Chatfield 1974, 118)]; Although an audit of such statement was not explicitly stipulated, it was implied. The accounting response of this period is extension of accounting disclosure [(Chatfield 1974, 118); (Blough 1974, 4-17)]. The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulus. In the U.S.A., the Securities Act of 1933 and then the Securities and Exchange Act of 1934 were enacted, providing for a significant involvement of the government in accounting. Stage 3- This period is characterized by the social awareness that business as well as government must be held socially accountable for their actions. Business can transfer certain costs to other segments of society, thus business benefits at the expense of society; and government can not only squander hard earned dollars but through its policies affect adversely the welfare of various segments of society. This awareness is epitomized in the thesis posited by Mobley [1970, 763]: The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social well-being. Therefore, a measure limited to economic consequences is inadequate as an appraisal of the cause-effect relationships of the total system; it neglects the social effects. The environmental stimulus of corporate social responsibility evoked the accounting response of socio-economic accounting a further extension of accounting disclosure. The term socio-economic accounting gained prominence in 1970, when Mobley broadly defined it as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior. Accounting disclosure was to be expanded beyond its existing boundaries beyond the normal economic consequences to include social consequences as well as economic effects which are not presently considered (Mob1ey 1970, 762). Approaches to dealing with the problems of the extension of the systemic information are being attempted. It has been demonstrated that the accounting framework is capable of generating the extended disclosures on management for public scrutiny and evaluations [(Charnels, Co1antoni, Cooper, and Kortanek 1972); (Aiken, Blackett, Isaacs 1975)]. However, many measurement problems have been exposed in this search process for means to satisfy the systemic information requirement of this new environmental stimulus [(Estes 1972, 284); (Francis 1973)]. Welfare economics, as a discipline, has always been concerned with the social consequences of governmental and entrepreneurial actions, but the measurement and communication problems are, and always have been that of the discipline of accounting (Linowes 1968; 1973). The Conceptual Framework: A Continuing Process Presented above, the stimulus/response framework exhibiting structural adequacy, internal consistency and implemental practicality has demonstrated, unequivocally, its effectiveness over the centuries. The systemic information of financial accounting is the connective tissue of time in a financial perspective. The systemic information of managerial accounting is non-connective, but rather reflects events in a decision-making perspective. This can be best illustrated in the table below: (Draw a table) The process of concept-formation is a special type of learning. The formation takes time and requires a variety of stimuli and reinforcements. The process is never fully determinate for even when the concept is well, it can suffer neglect or inhibition and it can be revived by further reinforcement or modified by new stimulation (Emphasis added.) (Meredith; 1966, 79-80). A body of concepts and interlocking measurement and communication processes (types of information stocks and flows; constraints on information allowable values and methods of measurement; media of communication quantitative and qualitative) has been developed over the centuries. This set of concepts and interlocking measurement and communication processes has emerged as responses to specific stimuli at specific points in time to satisfy specific information needs. It is this body of concepts and interlocking measurement and communication processes, which is subject to amplification and modification that constitutes the conceptual framework of accounting. Possibly, with other modifications or amplifications deemed necessary, the conceptual framework as presented above can serve as an expressly established framework to enable preparers and auditors to make decisions, which would conform and be upheld, about accounting issues that are not specifically covered by FASB standards or authoritative literature. A conceptual framework is necessary because in the first place, to be useful, standard setting should build on and relate to an established body of concepts and objectives. A soundly developed conceptual framework should enable the FASB to issue more useful and consistent standards over time. A coherent set of standards and rules should be the result, because they would be built upon the same foundation. The framework should increase financial statement users understanding of and confidence in financial reporting, and it should enhance comparability among companies financial statements. Secondly, new and emerging practical problems should be more quickly solved by reference to an existing framework of basic theory. It is difficult, if not impossible, for the FASB to prescribe the proper accounting treatment quickly for situations like this. Practicing accountants, however, must resolve such problems on a day-to-day basis. Through the exercise of good judgment and with the help of a universally accepted conceptual framework, practitioners can dismiss certain alternatives quickly and then focus on an acceptable treatment. Over the years numerous organizations, committees, and interested individuals developed and published their own conceptual frameworks. But no single framework was universally accepted and relied on in practice. Recognizing the need for a generally accepted framework, the FASB in 1976 began work to develop a conceptual framework that would be a basis for setting accounting standards and for resolving financial reporting controversies. The FASB has issued six Statements of Financial Accounting Concepts that relate to financial reporting for business enterprises. They are: _ SFAC No. 1, Objectives of Financial Reporting by Business Enterprises, presents  goals and purposes of accounting. _ SFAC No. 2, Qualitative Characteristics of Accounting Information, examines the  characteristics that make accounting information useful. _ SFAC No. 3, Elements of Financial Statements of Business Enterprises, provides  definitions of items in financial statements, such as assets, liabilities, revenues, and  Expenses _ SFAC No. 5, Recognition and Measurement in Financial Statements of Business  Enterprises, sets forth fundamental recognition and measurement criteria and  Guidance on what information should be formally incorporated into financial statements  and when. _ SFAC No. 6, Elements of Financial Statements, replaces SFAC No. 3 and expands  its scope to include not-for-profit organizations. _ SFAC No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, provides a framework for using expected future cash flows and present values as a basis for measurement. At the first level, the objectives identify the goals and purposes of accounting. Ideally, accounting standards developed according to a conceptual framework will result in accounting reports that are more useful. At the second level are the qualitative characteristics that make accounting information useful and the elements of financial statements (assets, liabilities, and so on). At the third level are the measurement and recognition concepts used in establishing and applying accounting standards. These concepts include assumptions, principles, and constraints that describe the present reporting environment. First Level: Basic Objectives As we discussed in Chapter 1, the objectives of financial reporting are to provide information that is: (1). Useful to those making investment and credit decisions who have a reasonable understanding of business and economic activities. (2). Helpful to present and potential investors, creditors, and other users in assessing the amounts, timing, and uncertainty of future cash flows and (3). about economic resources, the claims to those resources, and the changes in them. The objectives therefore, begin with a broad concern about information that is useful to investor and creditor decisions. That concern narrows to the investors and creditors interest in the prospect of receiving cash from their investments or loans to business enterprises. Finally, the objectives focus on the financial statements that provide information useful in the assessment of prospective cash flows to the business enterprise. This approach is referred to as decision usefulness. It has been said that the golden r ule is the central message in many religions and the rest is elaboration. Similarly, decision usefulness is the message of the conceptual framework and the rest is elaboration. In providing information to users of financial statements, general-purpose financial statements are prepared. These statements provide the most useful information possible at minimal cost to various user groups. Underlying these objectives is the notion that users need reasonable knowledge of business and financial accounting matters to understand the information contained in financial statements. This point is important. It means that in the preparation of financial statements, a level of reasonable competence on the part of users can be assumed. This has an impact on the way and the extent to which information is reported. Second Level: Fundamental Concepts The objectives of the first level are concerned with the goals and purposes of accounting. Later, we will discuss the ways these goals and purposes are implemented in the third level. Between these two levels it is necessary to provide certain conceptual building blocks that explain the qualitative characteristics of accounting information and define the elements of financial statements. These conceptual building blocks form a bridge between the why of accounting (the objectives) and the how of accounting (recognition and measurement). Qualitative Characteristics of Accounting Information Choosing an acceptable accounting method, the amount and types of information to be disclosed, and the format in which information should be presented involves determining which alternative provides the most useful information for decision making purposes (decision usefulness). The FASB has identified the qualitative characteristics of accounting information that distinguish better (more useful) information from inferior (less useful) information for decision making purposes. In addition, the FASB has identified certain constraints (cost-benefit and materiality) as part of the conceptual framework. These are discussed later in the chapter. The characteristics may be viewed as a hierarchy. Decision Makers (Users) and Understandability Decision makers vary widely in the types of decisions they make, how they make decisions, the information they already possess or can obtain from other sources, and their ability to process the information. For information to be useful there must be a connection (linkage) between these users and the decisions they make. This link, understandability, is the quality of information that permits reasonably informed users to perceive its significance. To illustrate the importance of this linkage; assume that IBM Corp. issues a three-month earnings report (interim report) that shows interim earnings way down. This report provides relevant and reliable information for decision making purposes. Some users, upon reading the report, decide to sell their stock. Other users do not understand the reports content and significance. They are surprised when IBM declares a smaller year-end dividend and the value of the stock declines. Thus, although the information presented was highly relevant and re liable, it was useless to those who did not understand it. Primary Qualities: Relevance and Reliability Relevance and reliability are the two primary qualities that make accounting information useful for decision making. As stated in FASB Concepts Statement No. 2, the qualities that distinguish better (more useful) information from inferior (less useful) information are primarily the qualities of relevance and reliability, with some other characteristics that those qualities imply. Relevance To be relevant, accounting information must be capable of making a difference in a decision. If certain information has no bearing on a decision, it is irrelevant to that decision. Relevant information helps users make predictions about the ultimate outcome of past, present, and future events; that is, it has predictive value. Relevant information also helps users confirm or correct prior expectations; it has feedback value. For example, when UPS (United Parcel Service) issues an interim report, this information is considered relevant because it provides a basis for forecasting annual earnings and provides feedback on past performance. For information to be relevant, it must also be available to decision makers before it loses its capacity to influence their decisions. Thus timeliness is a primary ingredient. If UPS did not report its interim results until six months after the end of the period, the information would be much less useful for decision making purposes. For information t o be relevant it should have predictive or feedback value and it must be presented on a timely basis. Reliability Accounting information is reliable to the extent that it is verifiable, is a faithful representation, and is reasonably free of error and bias. Reliability is a necessity for individuals who have neither the time nor the