Tim O.Briens, the Things They Carried Critical Essay

Dan Gaumer 1 Prof Montgomery English 104 10/22/12 Tough situations of Norman Bowker Have you at any point wound up conveying something overwhelming for a significant stretch of time? Do you felt agony, or needing to drop the article since it was an excessive amount to shoulder? Tim O’brien’s epic, The Things They Carried, is about men in the Vietnam War simply attempting to endure. These men, similar to all officers, conveyed numerous things extending from the physical things of war to the enthusiastic and mental weight that joins the abhorrences of war. They conveyed everything they could bear, to say the least, including a quiet amazement for the horrible intensity of the things they conveyed. †(O’brien,7) I have faith in this novel, O’brien gives numerous incredible and itemized instances of PTSD, even in his own life. This tale is something other than about the Vietnam War. It is about what a solider experiences on and off the combat zone. It’s about the specialty of a genuine war story. Above all it’s about what warriors conveyed, truly, intellectually, and inwardly; during, previously, and after the war.The troopers that made it back home experienced numerous psychological issues, for the most part Post Traumatic Stress Disorder(PTSD). Post-horrendous pressure issue (PTSD) is an emotional well-being condition that is activated by an unnerving occasion. Manifestations may incorporate flashbacks, bad dreams and serious nervousness, just as wild contemplations about the occasion. Numerous individuals who experience horrible mishaps experience issues changing and adapting for some time. Be that as it may, with time and dealing with yourself, Gaumer 2 such horrendous responses generally get better.In a few cases, however, the manifestations can deteriorate or keep going for a considerable length of time or even years. (Staff, Mayo Clinic,†Definition†) Thoughts of distress and misfortune overpower the Vietnam veterans upon their arrival back home. Squ ashed from the frightfulness of war, they return to significantly greater frustrations and pity. Rather than the smooth lives they lead before they left for war and the nearness of warm and caring regular day to day existence, a large portion of them experience void beds, cold family atmosphere and in general loss.Already truly and genuinely vanquished, they can’t appear to get their lives the latest relevant point of interest. Indeed, even in cases of strong accomplices, the unavoidable abhorrences of the war frequent them in rest or return to them in wandering off in fantasy land. They all returned with different scatters, PTSD with the normal side effects. â€Å"The war was finished and there was no spot specifically to go† (131). Different instances of this issue are found in a couple of sections, for example, â€Å"Speaking of Courage† and â€Å"The Man I Killed. † For Vietnam veterans, nothing could renew the pizzazz they had before the war.Accordin g to O'Brien's content, upon their appearance home the veterans envision, even daydream, what things would have been similar to in the event that they had not endured the war. Instances of such events exist in the narratives â€Å"Speaking of Courage† and â€Å"The Man I Killed. † Norman Bowker in â€Å"Speaking of Courage† fantasies of conversing with his ex, presently wedded to another person, and of his dead cherished companion, Max Arnold. He lives out again and again his unfulfilled fantasy about having his Sally adjacent to him and of having masculine discussions with Max.He can't stop wandering off in fantasy land and choosing not to move on. Gaumer 3 Unemployed and overpowered by mediocrity and dissatisfaction, Bowker comes up short on a persuading power forever. Sincerely stricken, he just discovers fulfillment in driving gradually and over and over around and around his old neighborhood in his dad's huge Chevy, â€Å"feeling safe,† and recollect ing how things used to be when there wasn’t a war. These common occasions additionally spring recollections of the delightful lake where Norman used to invest a ton of energy with his presently hitched ex Sally Kramer and his secondary school friends.The lake conjures nostalgic and wistful recollections both of his better half and his a distant memory †suffocated †closest companion, Max Arnold. In any case, presently for Norman the past appears to be a thought, or like Max would state, that everything exists as a â€Å"possible†¦ thought, even vital as a thought, a last reason in the entire structure of causation† (133). In this way, his ex, his companions, the lake, the social events, his dad and all the rest exist as thoughts in Norman's mind now that the entirety of his past exists just as gleaming contemplations in a major disordered confusion in his head.All of this has indications of PDST on top of it. He just has the singular capacity of gloating about the decorations he won or he ought to have won. Indeed, even that doesn't bring him comfort since he envisions conversing with Sally: † ‘How's it being hitched? ‘ he may ask, and he'd gesture at whatever she replied with, and he would not let out the slightest peep about how he'd nearly won the Silver Star for valor† (134). Nothing satisfies Norman Bowker any longer. Rather, a horrendous disarray has assumed control over his psyche as obscure and mayhem. He urgently needs somebody to converse with: â€Å"If Sally had not beenGaumer 4 hitched, or if his dad were not such a baseball fan, it would have been a decent an ideal opportunity to talk† (134). Shockingly, he continues addressing and noting himself so as to legitimize and repay the misfortune and to bode well out of the whole circumstance. He credits to dazzle Sally with some moronic stunts of telling the specific time without taking a gander at a watch, the same amount of as he wants for a dad child discussion. With the goal that he can make his dad pleased, if nothing else, that his child won seven decorations during the war.He doesn't have anyone to comfort him in snapshots of self-fault, for instance when he can't pardon himself for not winning the Silver Star since he â€Å"couldn't take the goddamn dreadful smell† (136). He brings out the â€Å"shit experience† from his war days. He proceeds to comfort himself, by imagining what chivalrous musings his dad may have: â€Å"If you would prefer not to state any longer - ,† to which quickly Norman answers himself: â€Å"I do need to†(136). He attempts to keep up quiet and parity disapproved while considering being stayed outdoors in the crap field.He can't quit thinking about the pitiless war occurrences that he saw, and thusly, he can't overlook the passing of his companion Kiowa, who kicked the bucket in a blast in the poo field: â€Å"There was a knee. There was an arm†¦ There were bubbles where Kiowa's head should've been†¦ He was collapsed in with the war; he was a piece of the waste† (142,143, 147). Not exclusively can Norman not quit considering the savageries, yet he additionally can't excuse himself for relinquishing Kiowa since he reprimands himself for not having the option to spare his Gaumer 5 companion's life, of which as an outcome Norman didn't win the Silver Star.It appears Norman conveys the crap involvement in him forever. Different attributes of PTSD in this story are Norman's restrained social abilities. Rather than submitting a cheap food request through the drive-through radio he sounds at the server and once he gets his request, he doesn't move away until after he eats his burger and afterward presses the radio again to advise the servers that he completed his cheeseburger. From this novel I’ve come to make sense of the authenticity of the genuine things troopers convey during and after the war.There is the heaviness of the physical things, than there are the heaviness of the psychological issues that join battling in war. Issues like PTSD, which the narrative of Norman Bowker gives different genuine instances of. What's more, the demonstrating the genuine agony that accompanies it by him in the long run ending it all. As I would like to think, in this novel, O’brien gives numerous instances of PTSD, even in his own life. The aftereffects of the injury endured in the war along with the psychological weight: pain, dread, love, and aching, demonstrates how PTSD can influence an officer.

Nursing Ethics Essay -- essays research papers

     Nurses support and empower people, families and gatherings to keep up, reestablish or improve their wellbeing status. Medical attendant likewise care for and comfort when crumbling of wellbeing has gotten irreversible. A customary perfect of nursing is mindful and supporting of individuals paying little heed to race, religion, status, age, sex, analysis, or some other grounds.      Nursing care depends on the improvement of a helping relationship and the usage and assessment of restorative procedures. Restorative procedure incorporates wellbeing advancement, instruction, directing, nursing intercessions and strengthening of people, families or gatherings. It assists people with settling on decisions concerning their social insurance.      Nurses are free good specialists and once in a while they have an individual good clashes that makes them awkward with partaking in specific methods. Medical attendants have an ethical commitment to the calling, yet they are ethically qualified for decline to take an interest in systems which would abuse their ethical convictions. Medical attendants tolerating positions where they perhaps approached to conflict with their own ethical convictions, ought to advise their boss. Their manager and their collaborators have a duty to guarantee that they’re not oppressed.      Nursing rehearses is available in an assortment of settings. Any setting can be influenced by factors which are not inside a nurse’s control or impact. These incorporate asset imperatives, institutional approaches, the executives choices, ...

Good Topic Areas For Writing a Criminal Justice Essay

Good Topic Areas For Writing a Criminal Justice EssayIf you want to write a really good criminal justice essay, you need to learn a few good topic areas. Sure, you may think you know enough about each subject to write an excellent essay, but if you don't, you may not get as many passing grades as you would if you had studied your subjects. Let's look at a few topic areas to help you learn more about these important topics.Crime is a very serious topic that requires serious consideration. The details of the crime and the victim can be very important to know, so you may want to focus on those issues. Use the following information to help you learn more about crime, its causes, the impact it has on families, and how to take the problem seriously.Criminal justice experts say that the most serious crime in the United States today is gun violence. The results of this type of crime can be devastating and the families who suffer from this crime are left hurting for years to come. These topic s may give you some ideas about what you can do to try to prevent or reduce this type of crime.Many public schools across the country have become overpopulated with kids. School administrators and principals say that they need more money to teach these children. However, they know that without a way to pay teachers, some of them will not get the education they need. While parents may be upset about the increase in crime in their neighborhoods, they also recognize that all students need to have a quality education.One school administrator told his board of directors, 'You are right, there are problems with overcrowding, absenteeism, and high student dropouts. These are all unacceptable situations. We can do something about it. What do you think?'Most school administrators try to make changes to help solve the problem. However, they know that it will be very difficult to reduce the number of crime if teachers don't have enough money to pay for class materials and supplies. Thus, they may try to lower class sizes and offer more career advising to help children find jobs.Although the topics in this article aren't exactly criminal justice essay topics, they are examples of topics that you may want to consider as you write an essay. Use these topics to help you learn more about crime and the problems it causes. You'll find that when you understand these topics, you'll be able to express your thoughts in a way that students will appreciate.

Analysis Of The Afternoon Of A Faun - 1728 Words

Vaslav Nijinskys The Afternoon of a Faun The Afternoon of a Faun is a modern ballet choreographed by Vaslav Nijinsky to a short symphonic work by Claude Debussy called Prà ©lude à   laprà ¨s-midi dun faune. It was Nijinskys first choreographed work and was first performed by Diaghilevs Ballets Russes in Paris at the Thà ©Ãƒ ¢tre du Chà ¢telet on May 29, 1912. The costumes and sets were designed by Là ©on Bakst. Both the music and the ballet were inspired by the poem Laprà ¨s-midi dun faune by Stà ©phane Mallarmà ©. The Afternoon of a Faun is a poem that describes a dreamy eroticism combined with a sense of whimsy, which is translated into the ballet. The poem represents the running thoughts of a faun who wakes up from a nap on a warm summer afternoon†¦show more content†¦The faun, who is neither human nor non-human, neither masculine nor feminine, forces atypical ideas of gender onto audiences. This was something audiences had never seen before, and to not only display this type of character, but to show h im engaging in such a private act, was revolutionary. This was meant to make the audience uncomfortable, to make them see sexuality in another way. In the final scene, the faun lies down on top of the scarf and, with obvious erotic desire, starts thrusting his pelvis until the end of the ballet. The faun engages sexually with the object for what is purely self-pleasure, showing the animalistic desires of man. It was a display of sexuality purely for the faun’s sake, rather than as traditional display of love. This was not love between a man and a woman, not even between two humans, this was pleasure for gender neutral figure. These ideas of alternative sexual and gender identities were new for the century. The ballet’s final scene caused a scandal with its sexual frankness. In the newspaper Le Figaro, one of the leading French morning daily newspapers, the editor Gaston Calmette wrote, We have had a faun, incontinent, with vile movements of erotic bestiality and gestures of heavy shamelessness. To him, Nijinskys dance was the too-expressive pantomime of the body of an ill-made beast, hideous, from the front, and even more hideousShow MoreRelatedEssay about Listening Report1776 Words   |  8 Pages Concert Analysis: Songs Around the Word I Offer Thee by Allen Ridout 1.nbsp;nbsp;nbsp;nbsp;nbsp;Gregorian chant consists of a single-lined melody and is monophonic in texture. This piece also consists of these basic structures as well as not having any harmory or counterpoint. This piece performed by U of I faculty member Steven Rickards, is sung a cappella. 2.nbsp;nbsp;nbsp;nbsp;nbsp;This piece differs from the traditional Gregorian chant of the Middle ages because of the jumps and leaps

Carbon Footprint Essay - 702 Words

Carbon Foot Print Assignment Reduce Food and Product Carbon Footprint It is estimated that 13% of the United States greenhouse gas emissions are a direct result of the production and transportation of food. Transporting these foods and manufactured products requires petroleum-based fuels, and many fertilizers are fossil fuel-based. Eat less beef and dairy based products, raising cows require a lot of resources. Finding an alternative to lamb and beef would dramatically reduce the carbon footprint as factory-farmed animals generate 500 million tons of manures a year, which creates 5.1% of the greenhouse gases. Less flight hours Flying less, will decrease the amount of fuel and greenhouse gases produced by flying. Economy class is the†¦show more content†¦Producing energy for homes cause 9.9% of greenhouse gases, this majorly impacts greenhouse gases as this could easily be reduced. Deforestation Deforestation releases some of the most carbon emissions. This is because when trees are felled they release the carbon that they are story into the atmosphere, where it mixes with greenhouse gases from other sources and takes part in global warming. The deforestations industry is the cause for 18.3% of greenhouse gas emissions. Any realistic plan to reduce global warming pollution sufficiently and in time to avoid dangerous consequences must rely in part on preserving tropical forests. Have Less Children Having less children will drastically reduce the greenhouse gasses produced. Statistics from the UK Government show that the average person will produce 10 tonnes of C02. By reducing the number of children per family, we are removing a lifetime of carbon production. This would dramatically reduce the amount of carbon produced. Global warming is the direct result of the industrial revolution, the les children families have on average would reduce the carbon footprint and would slow global warming. Industry The Industry produces the raw materials and goods we use almost every day. Direct emissions are from produce or burning fuel for power or heat, through chemical reactions, the most direct emissions are caused by the consumption of fossils fuels for energy. A small amount of C02 emissions come from leaks from naturalShow MoreRelatedReducing the Carbon Footprint Essay example885 Words   |  4 PagesBecause carbon footprints are such hot topics in the news these days, its an ideal topic for this particular paper. As concerns about global warming and potential climate change have continued to evolve the term carbon footprint has become ingrained in many peoples consciousness. Though the large Fortune 500 companies focus on reduction of their own carbon footprints, individuals can help in their own small way as well. But what is a carbon footprint? 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Progressive Reform free essay sample

The modern America that society enjoys today pays homage to the reforms of the progressive era. Numerous positive changes occurred during this time through the efforts of progressive reformers, however, the most important social, economic, and political reforms were as followed: finalizing the rights of women to vote, improvement in products, and the governments new way of regulating growing businesses and outlooks on government. Among those who benefited from the reforms were middleclass white women, consumers, and local, state, and national olitics. Collaboratively, this era represented a time of improvement in American society by working toward achieving the long-term goal of equality and promising growth. ! Although women had been fighting for their rights for nearly half a century by this era, a rise in the efforts from larger more powerful groups presented itself once again before the government granting women the right to vote. A new generation of womens rights leaders came together in the suffrage movement. We will write a custom essay sample on Progressive Reform or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 1 This reform had every intention of creating a more humanitarian society for the growing nation. It also brought on many changes for society. It inspired American activists to develop new tactics and Jacqueline Jones et al. , Created Equal: a History of the United States, Fourth ed. (publication place: Pearson, 2013), 467.! international alliances. 2 Several states followed and favored women to obtain their right to vote. This impacted the government and its people in many ways and in return united around the goal of enacting a federal amendment, 3 that we know today as the 19th amendment. Along with womens voting rights came more dependence for omen and the beginning of a new woman in society. Despite efforts from social reformers such as Upton Sinclair, author of The Jungle, few advances were made on improving living and working conditions for citizens instead, his efforts affected the economic reforms of the era. Although his publication aimed to obtain these luxuries we experience in the modern workplace, what he got in return fell short of his expectations. Instead, the go vernment focused on the quality of products consumers were purchasing in order to assure the consumers were satisfied with the product. Sinclairs expose was a brutal exploitation of immigrant workers in the meat packing plants, 4 that created a doubt in societies taitn in purchasing of quality products. His publications excited and enraged consumers and The Pure Food Drug Acts Meat Inspection act soon followed the publication. These reforms satisfied consumers and industry leaders, but left Sinclairs primary concern working conditions in the plants largely unchanged. 5 Working conditions remained the same but changes in products had an impact on the consumers and sales, which benefited businesses. These reforms also, prohibited adulterer or fraudulently labeled food and drugs from 2 Jones, 467 3 4 Jones, 452 5 interstate commerce. 6 With these reforms, the government would provide a seal of approval to reassure citizens who would purchase their products, so they could reap the rewards of the free enterprise system. 7 These along with other successful reforms improved goods and business for the economy. ! The progressive era also gave rise the historical changes in politics. Theodore Roosevelt utilized his presidency to regulate big business, intervene in labor isputes, control the issues of the natural environment and extend the reach of the nation across the world. 8 His successor, William Howard Taft, also supported and helped execute the vision that Roosevelt had envisioned. Roosevelt hoped to strengthen the federal government at home, develop the nations military and commercial might and extend American power abroad. 9 Out nation became a major torce to allies due to the credibility developed through these political reforms. Countries looked to the U. S. for support and trusted us to fght even if the battle didnt involve Americans. The Bull Moosers, supporters of Roosevelt, withdrew from the Republican party and formed the progressive party. Their reformist platform called for extensive controls on corporation, minimum wage laws, child labor laws, a graduated income tax, and womens suffrage. 10 These reform efforts affected many by creating political advancement and leadership that would help shape the modern presidency as we know it. ! 6 7 8 Jones, 453 9 Jones, 454 10 Jones, 456 The 1930s marked the end of the progressive era. The historical era gave rise to any break through reforms that benefited and shaped the government, society, and economy we experience today. Without the efforts from progressive reformers and labor activists, the equality and luxuries of the decades to follow would cease to exist. A stronger government the people believed in and supported, movement in the direction of social equality, and developing economy were the most important reform efforts and successes of the time. After researching this era, a great deal of appreciation should be applied to the progressive reformers and activists, wouldnt you say so?

Successful Factors of Malmaison Hotel Chain free essay sample

I had worked in Malmaison hotel chain for 2 years in various departments taking up different roles, and over the two years, Malmaison hotel chain as an organization has demonstrated potential future market leader quality and showed excellent growth rate, good profitability and increased market share. However, the hospitality industry as a whole, over the past a few years has been far from as optimistic as the Malmaison hotel chain has been. In the West Midlands, for example, it has been common for bars, restaurants, hotels to changed ownership, merged, be acquired, or go bankrupt. Indeed, bars and restaurants are three times more likely to go bankrupt than other businesses in the UK, according to Accountants UHY Hacker Young (2007), Their report revealed that 15. 5% of businesses in the UK hospitality and catering sector (restaurants, pubs, and hotels) fail every year in comparison with just 5. 2 % for the economy as a whole. UHY Hacker Young (2007) had investigated over 150,000 businesses that had failed in the past one year, and found out lots of anecdotal warnings about the high failure rate of restaurants in the first year to be true. We will write a custom essay sample on Successful Factors of Malmaison Hotel Chain or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In the hospitality industry the owners and managers were struggling with raising second round financing; market research and financial planning were not completed in a proper fashion; loyal customer base that protects against fast changing consumer tastes in bars and restaurants was not developed entirely, all of these have contributed to the high failure rate in the UK hospitality industry businesses. In such an economic and market environment, why Malmaison hotel chain has been a success becomes an interesting subject to study. Malmaison hotel chain was founded in 1994 along with its sister hotel chain Hotel du vin which is also owned by the same company MWB, there are 21 chain hotels that are under the same ownership and there are 3 more hotels which are just opened by the end the 2007 and a further 4 more Malmaison hotels are due to open by the end of 2008. The company is also in negotiation for another 7 sites. Malmaison hotel chain is recognised as the UKs leading lifestyle hotel group that is top of the brands in a recent survey. According to Caterer Hotelkeeper (2008), the survey of 2000 business and leisure travellers by BDRC, revealed that 53% of all travellers said they preferred to go to Malmaison as their first choice, 46% chose Hilton and 40% chose Marriott. Malmaison has over 1,500 bedrooms across the UK. The gross value of these hotel property assets in the Groups latest published accounts to 30th June 2007 was ? 553 million, not to mention the reputation which has gained the group a valuable brand image that worth millions. Over the years the group has won a number of awards, such as best hotel groups in the UK, also it won the best place to work for in the hospitality industry 5 years in a row. It is believed that a key reason for Malmaison hotel chain’s success lies in its efficient and developed human resource management system, productivity and performance measurement and monitoring system, market research team work, strategic management, adaptability to changes and its financial control. These will be investigated and discussed in detail later in the research. . 0 Aim The aim of this research project is to explore what has Malmaison hotel chain done to accomplish such a success while operating in the current UK economic and market environment. 3. 0Project Objectives ? To review the current teaching and practice regarding human resource management, marketing management, financial management, and operational management in relation to the hospitality industry. ?To analyze the management fashion and operation processes of Malmaison and their impact on the performance and productivity of Malmaison. To make recommendations to the management team of Malmaison Hotel Chain to increase the efficiency, effectiveness and the performance of the organization. 4. 0 Literature Review 4. 1 Introduction There are obviously a large number of factors, ultimately all contributing to the success of Malmaison, however, in this research, a limited range of key issues will be addressed which are believed to be the most significant contributing factors behind for Malmaison’s success. The literature review research was supported by electronic resources and library research. There has not been much work been done on the reasons for the success or failure of the UK hospitality industry, and there is even far less attention being paid to hotels. Both strategic marketing management and human resource management are broad concepts, it is therefore, necessary to focus upon a few critical issues within these subjects that have particularly been focused upon in the operation and management of the Malmaison group. 4. 2 Job Satisfaction Job satisfaction is a critical factor that contributes to better performance, Professor Stephen Robbins’ study shows that happy workers are more likely to be productive workers. As a result, the correlation between job satisfaction and job performance is also rather strong (Robbins, 2007). However, George and Jones (2008, p93) pointed out: â€Å"job satisfaction is not meaningfully associated with job performance†. A study that was conducted by Iaffaldano and Muchinsky (1985) in the 1980s in this area concluded that job satisfaction only accounted for 2 percent of the difference in performance levels across employees. Another more recent review indicated a very similar result that job satisfaction only accounted for 3 percent of the difference in performance level across employees. (Judge, Thoresen, et al. , 2001) George and Jones (2008) also mentioned that work attitudes such as job satisfaction affect work behaviours only when employees are free to vary their behaviours. The study suggested that most of the employees are not free to vary their behaviours at work because organizations spend a considerable amount of time and effort to ensure that members perform their assigned duties dependably regardless of whether they like their jobs or not. However, it is worth mentioning that the hospitality industry might be an exception to this rule simply because the work attitudes of the employees account for a very heavy portion of the level of the service in delivering satisfaction to customers’ needs. It will, therefore be worth carrying out further research to study the correlation between job satisfaction and job performance in this particular industry. 4. 3 Motivation, Job Design and Goal Setting Wagner Hollenbeck (2005) suggested that: â€Å"one way for an organization to gain a competitive advantage over its rivals is to generate a more motivated workforce†, â€Å"a person who is highly motivated will start work sooner and leave work later relative to someone is unmotivated. While engaged at work, a highly motivated person will work faster, take fewer breaks, and be less easily distracted relative to someone who is unmotivated†. Job design and goal setting are two of the major factors contributing towards creating motivation, George and Jones’s (2008) study suggested that: â€Å"Job design can have a profound effect on employee motivation. The specific goals employees strive for and the more general corporate objectives that an organization pursues over time are important sources of motivation for employees. † Wagner Hollenbeck (2005) pointed out that the methods of work design developed with the motivational perspective in mind include job enlargement and job enrichment. Callinan, Forshaw Peter’s (2007) studies showed that a job’s core characteristics, which are skill variety, task identity, task significance, autonomy and feedback are believed to be key influences on employee motivation. Goal setting is also considered to be â€Å"communicating accurate information on work performance† and these â€Å"can be positive motivators for employees. † George and Jones (2008) have similar opinions on this subject. They believe that â€Å"two major characteristics of goals that lead to high levels of motivation and performance, one is specificity, the other is difficulty†, â€Å"specific goals lead to higher performance than do vague goals or no goals†, and â€Å"difficult goals (not impossible) lead to higher motivation and performance than do easy or moderate goals. However, there are limits to goal setting theory, Thus, studies by George and Jones (2008) show that there are three particular circumstances under which setting specific, and difficult goals will not lead to high motivation and performance, they are goals which involve employees’ skills and abilities, tasks which require employees’ complete attention and a considerable amount of learning, and when creativity is needed to perform the task. In hospitality, these 3 circumstances do happen very often, this research will be carried out with heavy focus upon these circumstances and issues to review how Malmaison Hotel balance these pros and cons within their organization. 4. 4 Groups and Teams A large amount of work has been done regarding group dynamics and team effectiveness. However, there is one area that is most interesting and related to, not only Malmaison hotel chain, but to the whole hospitality industry, that is the correlation between cohesiveness and performance of groups or teams. George and Jones (2008) suggested there are five factors that influence a group’s level of cohesiveness: 1. Group size, as it gets bigger, members tend to be less satisfied, group between 3 and 15 people are believed to be the right size that promotes cohesiveness. 2. Similarity/diversity of group member, depending on the tasks and situations, similarity and diversity can be beneficial to group cohesiveness. 3. Competition between groups, generally competition will be facilitating group cohesiveness but occasionally it can be dysfunctional and impair effectiveness when there is too much competition within a group. 4. Success, members will be more attracted to a successful group and proud to be a member. 5. Exclusiveness, when it’s difficult to get in a group, and the group has a high status, group cohesiveness tends to be high. However, they also pointed out that occasionally, too much cohesiveness within a group can impair the organization’s effectiveness if the group’s goal is not aligned with the goal of the organization or other groups within that organization, for example waiting staff‘s goals of providing good service in order to get decent tips are aligned with the restaurant’s goal of satisfying customers, but not aligned with bar tending staff’ goals. 4. 5 Leadership Leadership plays an important role in a hotel organization success. Thus, Peter Jones and Steven Gross-Turner pointed out in Managing Projects in Hospitality Organizations, hotels are in a turbulent environment, and â€Å"managers are in fact in the best place to identify what changes need to be made since they are the people who have direct contacts with employees and customers† (Jones et al, 1991). 4. 6 Organizational Structure Centralizing and decentralizing organizational structures are two most used structures nowadays. A decentralized structure will decentralize authority to lower level managers and non-managerial employees, give them the responsibility to make important decisions, keep the problem of slow and distorted communication to a minimum and make the job more interesting and rewarding while, at the same time, fewer managers are needed. (Blau and Schoenher, 1971) However, too much decentralization provides employees with too much authority and they might pursue their own goals at the expense of the goal of the organization. A centralized structure generally has more levels within the organization and provides employees with more opportunities to gain promotion and progress. For the hospitality industry, where employees perform primarily physically, more opportunities clearly will be attractive for those who desire a less physically demanding position. 4. 7 Conclusion Kotler (2001) pointed out that â€Å"today’s successful organizations to a certain degree all have one thing in common, that is they are dedicated to sensing, serving and satisfying the needs of customers in well defined targeted markets†. In the hospitality industry, when service is their major product, this philosophy is obviously critically important. However, how Malmaison strategically positions itself to compete with its rivals is an even more crucial and difficult issue that the proposed research will focus on. 5. 0Methodology 5. 1 Introduction A number of approaches will be taken to collect the needed data and information in order to serve the purpose of this research project, increase the quality of the results and findings and enhance the credibility of the research project. Malmaison hotel chain has over 20 hotels throughout the UK, each individual hotel will be unique and differentiated in terms of their focus and priorities depending on their local customs and culture. However, what this research project will be concentrating on is what the common factors are for the Malmaison hotel chain as a whole that turns the organization into a success. Therefore the Birmingham Malmaison will be the subject of the investigation. Birmingham is a multi cultural city and operating in a multicultural organizational environment has been becoming a trend for organizations world wide. The researcher gained two years working experience in this hotel, and therefore it is especially worthwhile doing the research project in such an environment. (Cox, 2001) To complete this research project, three stages will be taken in order to process the project, they are desk based research, field based research and the preparation of a detailed case study. 5. 2 Desk Based Research At this stage of the investigation, a heavy focus will be upon the articles that address the hospitality industry, hotel management, hospitality strategy, as well as the paper work that states hotel policies, financial and management accounts, board of directors statements, stock control data, and general manager’s letters to all the staff. These secondary data contain enormous amounts of information that indicates the hotel’s management style and attitude and forms the fundamental policy to the customers and market. These data are absolutely the first key for this research and will provides valuable information and evidence on the reasons for the Malmaison hotel chain’s success. In addition to that, some of these data are available to the public and can be quickly and easily collected. Some of these data are not available to the public, but, as a former member of staff, I could still gain access to this information. With the information and evidence collected, the primary data collection work will be much more focused and relatively easier having the support and assistance of the secondary data collected. 5. Field Based Research A series of interviews (8-12 people) will be carried out to gain a first hand insight of the impacts which the management style of Malmaison hotel chain has on its employees, and how it affects the performance of the organization. The interviews will take place in various departments across the organization in order to gain a full understanding of the operation sy stem in the Malmaison hotel chain. Some of the board of directors, the general manager, department managers, sector supervisors, and staff that work at the front line and have direct contact with customers all will be interviewed. The total number of interviews will be between 8 to 12. This will give the evidence and information on how each department functions and what are the impacts of them on each other. One or two suppliers will also be interviewed to provide evidence on how the Malmaison hotel chain cuts deals with suppliers and how they interact with each other and how is it affects the organization financially and what impact it has on the marketing and sales strategy of the organization. However, caution must be taken while conducting these interviews. Thus, Saunders (2002) suggests that it is in the researchers’ own interest to seriously consider the reliability, forms of bias, validity and generalisability of the information obtained. Therefore, carefully prepared interview questionnaires will be used and questions which appear in the questionnaires will also be cautiously selected to gain as fair a view as possible. The framework suggested by Easterby-Smith (1991) may be adopted to make sure that the data generated from the interviews is thoroughly reviewed and evaluated. The stages in this process will include: 1. Familiarisation 2. Reflection 3. Conceptualisation 4. Cataloguing concepts 5. Recording 6. Linking 7. Re-evaluation 5. 4 Preparation of the Case Study A case study will be generated at the final stage of the research by putting together the data that is gathered from the previous stages. The case study will bring up recommendations to the management team of Malmaison hotel chain and also, there will be discussions of to what extent the findings can be generalized and to what degree the Malmaison hotel chain management structure, human resource management policies and operational systems can be copied and utilized by other organizations within, or even outside the hospitality industry. . 0 Ethical Issues While conducting the research and interviews, the financial information of Malmaison will be discussed in the interviews, its financial statement will also be used later in the dissertation to analyse and measure its performance, and such information will be kept confidential. The final report will be identified as ‘Commercial in c onfidence’ and will not be available to a wider audience than those directly involved in its assessment. 7. 0 Task List TaskProblemsSolutions Research literature on hospitality management, current hospitality industry trends analysis in the UK. Limited amount of literature in the area of topic. E- journals, business review magazines, textbooks, newspapers, internet. Review literature and identify relevant and reliable articles. Time consuming to select relevant articles. Time management. Contacting general managers in Malmaison hotel chain to gain access to information. Very difficult to get access to key information and financial report and management accounting report. Utilize my identity as former employee in the organization. Selecting different individuals to conduct interviews. Too many employees to choose fromSelect people who may represent the department and be able to give valuable information and opinion. Arranging interviews with selected staff. Difficult to fit in everyone’s schedule and it’s time consuming since the amount of time between each interview when the person is available is unpredictable. Be patient and positive. Conducting interviews. Response may not be relevant. Textbooks on how to carry out interviews. Transcribe interviews scripts. Time consuming while large amount of information gathered in interviews with limited amount of transcribe skills. Information might not be captured fully in interviews. Tape record the interviews. Textbooks on how to analyze qualitative and quantitative data. Compiling reports from the gained information. Possible to overlook if large amount of data collected. Textbooks on how to write business reports. Making recommendations in the report where appropriate. Subjectivity. Textbooks on presentation of research materials. Sending out thank you letters to participants.

Breakdown of Choosing Civility Essays

Breakdown of Choosing Civility Essays Breakdown of Choosing Civility Essay Breakdown of Choosing Civility Essay When approaching meditation as a novice like anything new you begin to categorize and assign key ideas based on the generalization of the word. One would expect when discussing the topic of mediation key components would arise to conform to the American Heritage Dictionary definition, â€Å"a devotional exercise of contemplation or a contemplative discourse† (Heritage, 1982). In such an exercise as mediation how would a simple subject of civility impact your ability to reflect and improve on upon yourself? Forni proposes that, â€Å"as a society we take a new, close look at that intriguing code of behavior based on respect, restraint and responsibility we call civility† (M. , 2002, p. 14); with in mind, one can correlate the relationship civility plays in mediation with Forni’s book Choosing Civility. Three conceptual pillars of civility, respect, restraint and responsibility in place the foundation for achieving a beneficial meditational experience is essentially achievable; from everyday life experiences we can confidently state, everyone has moment of incivility but placing stabilization on your actions can directly affect the growth in your meditation experience. Forni begins to support this by stating, â€Å"As an art, civility has rules one can learn and facility with these rules can improve with practice. This is good news. The bad news is that often we are unable to imagine the benefits of that learning and practice. We thus leave untapped a resource that would prove invaluable in increasing the quality of our lives† (M. , 2002, p. 34). The unstoppable presence of incivility will always be a bump in our proverbial road of life; the ability to remain in a state, a state of civility, is a chance to improve your quality of life and those around you. Meditation as a stepping stone in these situations provides a great learning point and gives one the ability to grow, and keep improving. To further understand the idea of civility and the large role it plays within everyday life, one would need to understand the impact and presence civility promotes within improving meditation. Life is laced with rules, regulations, morals, and standards not only as individuals but society as whole strives to adhere to in regards to meditation, improvement is not only sought by an individual but taken into consideration of others as well. With making the choice in choosing civility over incivility, the ability not only to improve as an individual but also impact a group meditation can be the water in which allows this seed to germinate. Therefore one would tinker with the concept Forni begins to elaborate, â€Å"it becomes clearer and clearer that civility is the place of encounter between Self and Other where altruism and self-interest find a harmonious way to coexist† (M. , 2002, p. 37). What Forni state’s it is obvious, a symbiotic relationship formed between the practice of mediation and the potential to affect another’s civility. As the dissection of Choosing Civility progresses on, one can contemplate the relation of the study of mediation with primary principles broken down by the book. The book in more detail by the text: civility can be described as rather complex and intricate; also coated with an element of good, embraces courtesy, politeness, good manners and inhabits the broad realm of ethics. In establishing these boundaries a connection can be made with the study of mediation with the principles mentioned above; without this understanding embraced of civility, the process of studying and practicing meditation would theoretically be hindered. Deeper into Forni’s text he begins to condense and establish rules or guidelines in solidifying the foundations for civility. Twenty-five established rules allowed the doors of comprehension and the ability to personally relate and reflect to the authors’ view-points to open. As each of these rules plays a defining role in understanding the ability to practice civility, each rule is also a key component in assimilating how to improve on your meditation skills; understand what civility and mediation represent, Forni makes a solid statement that intertwines the two: â€Å"if anything, these rules may feel like a â€Å"longcut,† since civility requires work and dedication. But they do offer a path to serenity and contentment† (M. , 2002, p. 41). Since civility and mediation share multiple common grounds and house a wide variety of rules, three will be singled out in which I have found, the most beneficial to my own personal growth and understanding. How often do you find yourself being spoken to in an unkind manner or talked down to? Everyone at some point is guilty of this at one point or another in their life. Rule six is essentially addressing this issue, speak kindly. Most people do not realize the significance of verbal communication and if practiced incorrectly how detrimental it can be to others. Breaking rule six is a drastic setback in improving your civility skills and can handicap you when it comes to many things. Forni immediately begins to state, â€Å"speaking with consideration and kindness is at the heart of civil behavior† (M. , 2002, p. 65). Without following this key rule achieving a sense of civility would be a farce. Within the description of this rule Forni goes on to describe the importance of speaking slow, calm and concise choosing words with grace and respect in order to preserve your integrity and respect those around you. Next on the chopping block that most people forget about is rule eight, accept and give praise. A feeling engrained into our heads at an early age instills acceptance and pride and leaves a need for praise for the rest of one’s lifespan. born and reinforced during the very first, formative years of our lives, our taste for being praised never goes away† (M. , 2002, p. 73) states Forni. This rule is one that if not practiced often can deteriorate over time causing either party to feel awkward or unsure. Giving and receiving praise can be hard for the sender and the receiver causing somewhat of a disruption in the flow of a conversation. As Forni assures, â€Å"after a while, as we make others feel good about themselves by praising them, we feel good about our selves as well† (M. 2002, p. 73). Great ways to practice improvement on this rule would be adhering to some simple guidelines that often get overlooked outlined in Choosing Civility; when giving compliments make sure they are sincere in meaning, don’t let your mind fool you into thinking people can read your thoughts causing you to second guess issuing a compliment, remember patronizing and compliments are two different things and a personal favorite even the smallest of compliments can make someone feel amazing not all have to be of great importance. Practice makes the difference with this rule and once mastered can greatly benefit one’s personal life and meditational experiences. In parallel with rule eight, rule twenty-three accept and give constructive criticism strikes general similarities and proves to be an area of struggle with some individuals and on the flipside others tend to enjoy it. Misunderstood by many, receiving criticism can provide a great chance to learn and improve on one’s self and the ability to see things that are normally shrouded by a mist of self-ego. Forni touches base on how enjoyable criticism can be and the responsibility it can hold, â€Å"this is a welcome opportunity to learn? mostly about my critics and about life. Although criticism is not always directed at us with the noblest of intentions, nothing prevents us from looking at it as a gift to be put to good use† (M. , 2002, p. 137). The wording in Forni’s statement is great for those who see the negative side in a critique by looking at what is said and breaking it down into a more positive view providing room for growth. In cahoots with rule eight the book also describes principles to assure the effectiveness of relaying criticism in a constructive manner and should be taken into consideration. Identify, describe, show, suggest and remain calm are all tools that should be used when giving proper criticism if one is left out during this process the effectiveness and chance for a jaded interpretation may arise. After reading Choosing Civility one can be almost taken away at the vast information hidden in such a small book. The book jumps from many different spectrums of everyday life; the main purpose stays sincere and structured allowing the reader to apply the reading to a wide array of topics but ultimately set on improving the general quality and civility of life, supported by Forni, â€Å"a better quality of human interaction makes for a better life? a saner, more meaningful, healthier, and happier life† (M. , 2002, p. 172). In application to meditational practices this book proves to be an invaluable source of tips and tools in which if utilized correctly can be beneficial to achieving a pleasurable experience for not only a single person but a group as well. Reference Heritage, A. (1982). Ahd 2nd college ed plain edge. Boston,MA: Houghton. M. , P. (2002). Choosing civility: the twenty-five rules of considerate conduct. New York,NY: St Martins Pr.

Accounting for Research and Development Deals Activities

The accounting for research and development deals with activities that improves the processes and product. The terms of research and development is used in the standard with the following meaning. Research is the planned and the original investigation, which is undertaken by the entity to gain technical and scientific knowledge and understanding. On the other hand, development is the application of the knowledge gained or using the finding from the research for producing improved or new product, processes, services and material. The development is undertaken prior to the commencement of the usage and commercial production. The activities encompassed in the research and development is difficult to identify (Barge-Gil & Là ³pez, 2014).    The definition provided assist the reporting entities in classifying their activities under the research and development. The distinction of the activities are based on the organization types, types of the project undertaken and the types of business. The medium sized firm had confusion about the formal definition of Research and development while the small firms understood the concept of R & D in an informal way. The FRS – 13 deals with the accounting for the activities related to the research and development. The activities related to research and development are distinguished from those activities that are non-research based because of the absence and presence of ‘appreciable elements of innovation’ (Bebbington et al., 2014). The core accounting rule in the area of research and development are the expenditures that is to be charged as an expense when incurred. The expenditure, which is incurred on research, is not directly related to the future economic benefits and capitalizing the ‘cost that does not comply with the accrual concept’. The expenditure related to the research, development is written off to the account of profit and loss, and this is because the expenditure on the research does not provide the entity with the direct future economic benefits. The expenditure on the development cost has to be written off as the expense incurred to the profit and loss account. However, there is the option of deferring the expenditure incurred in development and it can be carried out as the intangible assets on the entity meeting some criteria. The research and the development costs are need to be separated in order to achieve the reasonable degree of comparability between the accounting period of the same entity and between the entities (Bowen et al., 2013). For sustaining the dynamic economy of New Zealand, the research and development is an important concept. The socio economic issues of New Zealand is addressed sing the accounting for R & D. The literature review is provided on the expenses relating to R & D. The harmonization in the accounting treatment of the research and development is unlikely to happen. The capitalization of R & D has always remain a controversial issue. The revised International accounting standard 38 make the distinction between the development and the research phase. The expenditure of carrying out research should be treated as an expense (Deegan, 2013). A reporting entity cannot demonstrate during the research phase of the project that whether the intangible assets are capable of generating the probable future economic benefits or not. The expenditure on research should be recognize as expense and there is the need to recognize the assets arising from the research. The intangible assets needs to be recognized in the development phase if the entity is able to demonstrate the ability to sell or use the assets. The entity also needs to demonstrate the whether the intangible assets are technical feasible for using or selling purpose. The ability to measure the expenditure related to the development to of the intangible assets should also needs to be demonstrated. The treatment of research and accounting provides for the flexibility between the choice of capitalizing and expensing. As a result of which, the companies that are more leveraged are encouraged to activate their cost related to R & D rather than expensing them. The managers ar e motivated to prevail such accounting decisions over the other. It is argued that the high debt level forces the company to capitalize on the expenditure of R & D. The choice available to the company because of this decreases the debt ratio and increases the accounting profit. The firms are encouraged to make the accounting decisions that are income increasing (Daske et al., 2013). The accounting for research and development has the implication on commercial environment in terms of the accountability initiatives. The development and the research makes the strategic focus rather than the university accounting and the professional curricula. The developments provide the platform for the wider interest of public and this improves the relevance of the information to enhance the process of decision-making. The various business leaders and the accounting profession has embraced different types of corporate reporting. This is known as the integrated reporting. The research and development would enrich the appreciation and understanding of the accounting academics of New Zealand for the achievements and efforts of the early builder sin the accounting field (Dinh et al., 2015). The basic issue concerning the accounting for research and development is the expenditure. The expenditure associated with the research and development is that there is no certainty in the future benefits and it makes it difficult to treat and record the expenditure as an asset. Because of this, the GAAP has made it mandatory to charge the expenditure as an expense incurred. However, this cannot be regarded as entirely pervasive as there are some limitations to it (Mynatt & Schroeder, 2012). The current tax treatment about research and development is uncertain. The measures of taxation does not have anything to address the uncertainty. The uncertainty over the treatment of taxation of research and development is not addressed sing the current measures. The main area of concern is the revenue and capital R & D expenditure. The ambiguity in the treatment of taxes comes from whether the cost are classified as capital or revenue. If the taxpayer has enduring benefit, then the cost is classified as expenditure and otherwise it is classified as the revenue expenditures. It is not clear in the tax law of New Zealand when the expenditure related to the R & D is immediately deductible and when the expenditures are not immediately deductible. This comes with the risk of disputes that are potential in nature. This risk of disputes exist with the Inland Revenue. When the taxes are underpaid, this comes with the risk of use of money interest and penalties (Healy & Palepu, 2012). The method of accrual accounting in New Zealand is faced with a number of issues. The reporting entity encounters with a number of issues when they intend to correctly identify the cost related to the research and development. The accounting treatment of the cost for the purpose of tax is also the major issue faced by the reporting entity. The financial reporting standard relies on the accounting treatment for the amortization of the development expenditure at the end of the process of research and development. The development of the New Zealand equivalent to the IFRS for the purpose of application by the entities of New Zealand. This would also include references to the regulatory environment. The harmonization of the financial reporting standard by liaising with the Australian accounting standard Board. There are also new development in the business environment (www.ifrs.org, 2016). The tax rule concerning the research and development is about the cashing out off the losses from taxes. The companies building the service or product would make the expense until the development of the product and it will make losses until the revenue is being generated. The losses attributable to the development would be carried forward to the next year when the company starts making profit by selling the developed products. The changes allows the tax loss due to research and development to cash out their loss, which arises from the expenditure of the research, and development. The new development focuses on the newly started companies who are engaged in the intensive research and development. This is intended to reduce the exposure of the startups to the market failure and the distortion in the taxes, which arises for the treatment of the losses attributing from taxes in the current scenario (Kelsey, 2015). Expenditure accruing to certain types of expenditures are not included in the measurement and the cost that are claimed by the company must be related to the research and development. The cost might include office cost relating to R & D, wages, salaries and the contractors cost. It also include the depreciation of the assets that are solely used for the purpose of research and development. The newly developed regime allows cash out losses. However, there are some limits imposed by the regime. The cost related to the research and development shall comprise of all the activities that are directly attributable to the activities undertaken under the research and development.   The cost needs to be allocated to such activities on a reasonable basis. The research and development costs between the entities should be separated to make a reasonable degree of comparability. The distinction should be made between the development cost and research cost. The proposal is to address the uncertainty by clarifying the revenue or capital boundary. This is done by allowing the taxpayers to follow such accounting treatment where the expenditure related to the R & D is immediately written off for accounting. This will immediately deducted for the taxation purpose. Any types of expenses incurred in undertaking and carrying out the research are deductible immediately for the taxation purpose. There are some criteria for the treatment of the expenditure on development and this decides whether it will be immediately deductible or not. This will provide the payers of taxes with more certainty and the result would be the fewer disputed between the Inland Revenue and the taxpayers. This will help the businesses to focus less on the tax affairs and enable them to concentrate on their businesses (Knechel et al., 2012). The adoption of International reporting standard in New Zealand has reassessed the role of financial reporting standard board (FRSB). The FRSB needs to add material, which would describe the applicability and the scope of the standard in New Zealand. Some of the arguments can be made about the future developments. Due to the cost incurred in the research and development, the economic benefits are expected to flow to the entity; therefore, it can be argued that rather than treating the cost as an expense, it should be treated as assets. This is so because it is align with the assets definition prescribed by the International accounting standard framework for the preparation and the presentation of the financial statements and with the statements of principles. There is a need to provide accountants in New Zealand with more information so that the situation is clarified. The development and the adoption to the international reporting standard will make possible the comparability and th e universality of the accounting treatment of the research and development internationally and regionally (Samkin & Deegan, 2012). The accounting standard board of New Zealand issues the accounting standard in New Zealand. The profit entities reports under the International financial reporting standard (IFRS) of New Zealand. These are the standards developed by the accounting standard board of New Zealand. The External reporting board does the approval of these standards. The entities are adapting their financial function as per the standard to achieve the efficiency for long term and met the requirement of the standards. The entities, which are currently reporting under the old GAAP, will need to be adapt to the New Zealand International financial reporting standard. However, the International financial reporting standard of New Zealand and International financial reporting standard are different (Naranjo et al., 2015). The former also deals with the domestic standards and this deal with the areas that are not dealt under the IFRS. The transitional requirements of both the standard are different (Nobes 2014).The framework of accounting standard at the current scenario is implemented in three stages. In the first stage, the entities which mainly involves changes to the profit entities accounting standard. The second stage involves changes for public entities. Thirdly, the changes to the accounting standard of the profit and public entities. The companies that is the reporting entities are significantly affected by the accounting of the research and development. However, it is more confined to the entities engaged in the research and development. The purpose of the report is to provide the insight into the accounting for the research and development in New Zealand. There are some gaps as per the literature review. The analysis presented in the reports suggest that the financial reporting regime of the international accounting standard is viable and is an alternative to the existing financial regime of New Zealand. Adopting to the International Financial reporting standards would provide the country with the long-term net benefits. The country should adopt to the IFRS in a manner, which would preserve their commitment to such financial reporting standard, which is sector neutral for New Zealand. New Zealand should look forward to ensure the high standing in the long term and should not be complacent. The country can be an important contributor in the development of the internationally accepted financial reporting in the accounting of research and development. Barge-Gil, A., & Là ³pez, A. (2014). R&D determinants: Accounting for the differences between research and development.  research Policy,  43(9), 1634-1648. Bebbington, J., Unerman, J., & O'Dwyer, B. (2014).  Sustainability accounting and accountability. Routledge. Bowen, R. M., Jollineau, J., & Margheim, L. (2013). Corporation's Intellectual Property: Accounting For Research And Development Under US GAAP Versus IFRS.  Journal of Business Case Studies (Online),  9(4), 321. Daske, H., Hail, L., Leuz, C., & Verdi, R. (2013). Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions.  Journal of Accounting Research,  51(3), 495-547. Deegan, C. (2013).  Financial accounting theory. McGraw-Hill Education New Zealand. Dinh, T., Eierle, B., Schultze, W., & Steeger, L. (2015). Research and development, uncertainty, and analysts’ forecasts: the case of IAS 38.  Journal of International Financial Management & Accounting,  26(3), 257-293. Dinh, T., Kang, H., & Schultze, W. (2015). Capitalizing Research & Development: Signaling or Earnings Management?.  European Accounting Review, 1-29. Healy, P. M., & Palepu, K. G. (2012).  Business Analysis Valuation: Using Financial Statements. Cengage Learning. IFRS - Home. (2016).  Ifrs.org. Retrieved 6 November 2016, from https://www.ifrs.org/Pages/default.aspx International Accounting Standards Board (IASB). (2016).  Iasplus.com. Retrieved 6 November 2016, from https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb Kelsey, J. (2015).  The New Zealand experiment: A world model for structural adjustment?. Bridget Williams Books. Knechel, W. R., Sharma, D. S., & Sharma, V. D. (2012). Non?audit services and knowledge spillovers: Evidence from New Zealand.  Journal of Business Finance & Accounting,  39(1?2), 60-81. Mynatt, P. G., & Schroeder, R. G. (2012). The comparative reporting impact of the FASB and IASB treatments of research and development expenditures.  Journal of Business and Accounting,  5(1), 50. Naranjo, P. L., Saavedra, D., & Verdi, R. S. (2015). Financial reporting regulation and financing decisions.  Available at SSRN 2147838. Nobes, C., (2014).  International Classification of Financial Reporting 3e. Routledge. Reeve, J. M., Warren, C. S., Duchac, J. E., Du, X., & Yu, Z. (2012).  Principles of Accounting. South-Western Cengage Learning. Samkin, G., & Deegan, C. (2012).  New Zealand financial accounting. McGraw-Hill Education Australia.

Compare and contrast two Indian states Essay Example | Topics and Well Written Essays - 250 words

Compare and contrast two Indian states - Essay Example These states are good exporters and active in production of goods and commodities which have significant export value The Indian state of Gujarat speaks Gujarati and Maharashtra has the regional language of Marathi. The capital of Maharashtra is the ultra- modern city Mumbai whereas Gandhinagar, the capital of Gujarat is a mediocre city.Even though Gujarat is an industrialized state in comparison with Maharashtra it is way behind latter.Gujarat is self sufficient in agriculture while Maharashtra is not. However, the capital of Maharashtra is the most modern and sophisticated city of the country. The educational ratio of Maharashtra is higher with 78% than that of Gujarat which is only 70%.The infrastructure of Maharashtra is more sophisticated and developed than that of Gujarat. Moreover, the transportation system of Gujarat is not developed as Mumbai as the latter possess quality railway and roadway

Assignment 4 Example | Topics and Well Written Essays - 250 words - 6

4 - Assignment Example It allows the viewer to visualize the world with time consciousness and realization. Baroque style represents have dramatic and emotional values. The arts depict difference in time at particular periods of artistry. Besides, the arts have emotional meaning and dramatic nature. Impressionism art influences viewers’ attitude towards images and the environment. The art convinces viewers to see landscape or the world a beautiful and supportive surrounding. As viewers’ imagines being in the same world as depicted by the art, their thinking and manner of visualizing the world substantial changes. Consequently, they become part of the painting. Moreover, impressionism instils sense of reality into the viewers’ minds. Romanticism enables the viewer to visualize partners in emotional and affectionate manner. It presents the viewers with an opportunity to understand romantic issues and develop an appropriate mind to deal with anticipated complications. Romanticism style reflects modern values bestowed in love affairs including emotions and marriage

Essay --

Plato: Republic: By Allan Bloom In the Plato’s Republic mainly discuses the idea of what justice is. The answer to this question has a variety of answers according to the Republic, which makes it very interesting. Throughout this book, you will be driven in many directions of what justice is. Some may the answer is to primarily is doing the right thing. The main issue comes from about is whether to try and be just at the expense of staying poor, or lie, or even use the very unjust means to get what one wants in life. The main point of the book is a man who tries to be very just, may spend life wandering in the streets in search for money, while the man who lies to get their way, will be rich. This essay looks at the Thrasymachus’s concept of and the Socrates’s concept of justice. The essay also looks at the author thinks that the unjust man will be happier that the just man. It explores the reasons why the concepts are right or wrong. In book one, Thrasymachus definition of justice is, â€Å"the advantage of the stronger† (341d). His view on justice that justice always gives more authority and rule to people who are already in power. The argument that Thrasymachus makes is difficult to understand. His statement may make one believe that the people who are being ruled are considered to act right when their actions are going towards benefiting the rulers. You can also make an interpretation that the ruling class acts fairly by doing things that will benefit them. The confusion comes because Thrasymachus expresses his belief that, when the ruling classes do things that is geared towards benefiting them, they are acting unfairly. In his quote he says â€Å"advantage to the stronger†, which means Thrasymachus is arguing the concerns of justice... ...ons of the people. Socrates brings out the argument that the leaders do whatever they do for the interests of the people. The leaders are stronger than the citizens, the leaders should consider the people as their bosses and work for them. This explains why Socrates accepts that everything the leaders say or do. They do things with the interests of the others. As Socrates argues, leaders are not in power to benefit them. They are in power to serve the interests of the people who put them to those positions. In conclusion, the concept of justice defined by Thrasymachus and Socrates has opposing views. Thrasymachus views justice as making one unhappy. He says that lying and stealing is a way out. On the contrary, Socrates brings out justice as a pure of the soul. Socrates reflects the wishes of the society while Thrasymachus reflects a society that has rotten values.

Powerplay in Texts – Antony and Cleopatra (Shakespeare), Gladiator (Ridley Scott) & the Statue of Liberty (Warren Brown)

Power is conditional; it’s a measure of one individual’s ability to control the environment around itself, including the behaviour of other entities through manipulation and exploitation. The application of power, whether this be physical or sexual, individual or political, private or public, replicates one’s ability to control, command and influence others. Ultimately, an entity with power is permitted to employ this for the benefit of others, or unfortunately to their detriment. Power is transient therefore, gains or losses in power can significantly impact on an individual’s human experience. Three texts permeated by power struggles include Shakespeare’s catastrophic play Antony and Cleopatra, Ridley Scott’s film ‘Gladiator’ (2000), and Warren Brown’s political cartoon ‘The Statue of Liberty’. Each composer employs a variety of literary and visual techniques including dialogue, symbolism, sound (both diegetic and non-diegetic), mise-en-scene, irony, soliloquy and emotive language, to explore the transformative effect of power on the human experience. These powerplays are extremely persuasive, and thus we are convinced to embrace the perspectives offered in these texts. The major powers examined in the three texts are political, militaristic and sexual. Antony and Cleopatra is a disastrous play that illustrates a chronicle of two leaders from two very different worlds who fall profoundly in love with each other and their endeavor to sustain their relationship against the Roman Empire, however, it ends tragically with their suicides. Antony grapples with the conflict between his love for Cleopatra and his duties to the Roman Empire; the geographical poles that draw him in opposite directions represent deep-seated conflicts between his reason and emotion, his sense of duty and his desire, his obligations to the state and his private needs. Soliloquies are used throughout the play as a means of aiding the audience to understand the subconscious thoughts of the characters. In Act IV, scene 12, Antony states to himself â€Å"O sun, thy uprise shall I see no more†, foreshadowing his own death. Various persuasive forms of power are displayed in this play convincing us to embrace perspectives offered in this text; those forms of power being political, sexual and militaristic. Before Antony met Cleopatra, he held military and political power so great, even his lieutenants were afraid to out preform him, â€Å"But ‘twould offend him, and his offence†¦Should my performance perish. † Antony’s affair with Cleopatra makes him disregard his responsibilities where the sexual power present allows for passion to overtake his reasonable judgement. Antony knew this in his use of fertility and sexual imagery in the metaphor â€Å"These strong Egyptian fetters I must break, or lose myself in dotage. † Sympathy for Antony was formed through his personal conflict between love and duty, thus weakening Antony’s control over himself and his known loss of power. Antony blames himself for the wrong decision â€Å"My very hairs do mutiny, for the white†¦reprove the brown for rashness† Here hair is used as a metaphor for age, and Antony hasn’t acted as a man with â€Å"white† hair should which is with maturity, instead acting on impulse, brown hair symbolising a younger man. We see the enchanting sexual power of Cleopatra when Enobarbus’ explains to Agrippa â€Å"From the barge, a strange invisible perfume hits the senses†, personifying the sexual power held by Cleopatra, not only over Antony, but the radiating power she holds over all who cross paths with her. â€Å"Mardian, go tell him I have slain myself. † This order delivered by Cleopatra herself is the order, which ultimately, brings Antony to kill himself illustrating Cleopatra’s manipulative power over him. When she learns that she’s being taken to Rome, it produces a fear of humiliation for her; accordingly, she ends her life. Caesars’ use of Antony’s own surrendered men in the front battle line creates a psychological advantage over Antony by bringing emotion onto the field, â€Å"Plant those who have revolted in the van†¦that Antony may seem to spend his fury†¦upon himself†. The emotive language manipulates the situation by making Antony feel he is fighting himself when fighting his deserted soldiers through metaphrasing them as himself. The suicide of both Antony and Cleopatra takes away from Octavius because they become tragic lovers who would always be remembered, â€Å"Our army shall†¦in solemn show attend this funeral†¦and then to Rome†¦see†¦high order in this great solemnity. † Irony is used when Caesar parades both Antony and Cleopatra to maximise his gain in power but instead makes the best political move giving them a great ceremony. The varied force of power is extremely persuasive. Throughout the entire play the effects of Powerplay direct the vents of the characters lives and create and destroy relationships between all characters involved, persuading us to embrace these perspectives concerning the significance of power in the human experience. Similarly, Scott’s film Gladiator, Maximus (Russell Crowe), the Roman general turned Gladiator and Commodus, the son of the Emperor Marcus Aurelius manipulates others to gain power in order to fulfill their desires. The dominant po werplays in this text and political and militaristic, and due to the perspectives offered on the significance of power in the human experience, we are persuaded to embrace these perspectives. Maximus is portrayed as a powerful character by Scott through the use of mise-en-scene, in particular Maximus’ costumes, that being of an Upper Class Roman General and props (ie – his Imperial Sword), and the fact that when we see Maximus fighting, whether it be at the beginning of the film with the Barbarians or near to the end in the arena, we see him through a low-angled camera shot, exemplifying his fighting power and knowledge over his enemies. Maximus’ image of power is gained, lost, and then later re-gained through the duration of the film, despite the capturing of this power ultimately leads to his death. Correspondingly, we are persuaded to embrace these perspectives about the significance of power in the human experience in Warren Brown’s political cartoon ‘The Statue of Liberty’. This text uses a number of techniques to convey its political power play perspective including contrast of size between the two personas. It is a widely shared notion that power is associated with size; the greater the size the greater the level of power. Yet, this cartoon chooses to test this and illustrate the idea that Osama holds power over the Statue of Liberty. This is both ironic and a contrast of size. Although America, represented as the Statue, has been damaged to various terrorist attacks, it still aims to protect itself, just as Maximus aimed to protect Rome at all costs, even after he had been captured and sold as a slave and gladiator. The fact that Osama is not present within this frame suggests that he holds power of the statue. The political perspectives offered in this text are persuasive, thus convincing us of the significance of power in the human experience.

The Palmer Shootings During The 1920s - 819 Words

The Palmer Raids In the 1920s, thousands of suspected radicals in thirty-three cities were arrested and charged with anarchy without evidence. The cause for their imprisonment happened to be an effect from the Palmer Raids. Numerous Americans felt the Palmer Raids were in relation to past disasters such as: the Red Scare, May Day, and the Bolshevik Revolution. In June 1919, several cities were bombed. Including the home of Attorney General of the United States, A. Mitchell Palmer. The raids were conducted in the following cities: Cleveland, Denver, Des Moines, Detroit, Grand Rapids, Hartford, Indianapolis, Jacksonville, Kansas City, Los Angeles, Louisville, Milwaukee, Newark, Omaha, Philadelphia, Pittsburgh, Portland (Mass.), Syracuse, Toledo, and Trenton. Many believed the cause of the raids were because of the â€Å"Reds† (communist) tried to take over our government. â€Å"On December 31, 1919, Attorney General A. Mitchell Palmer stated: Any movement, however cloaked or dissembled, designed to undermine the government will be met with unflinching, persistent, aggressive warfare† (Cayton 1). The consequences Palmer promised surely were met. Thousands of suspects were charged with anarchy and most suspects happened to have been born overseas. Therefore, 2,635 aliens risked being deported because of possible false accusa tion. ‘â€Å"The object of the raids,’ Asst. General Garvan said,’ was to obtain for submission to the Department of Labor cases for deportation of a very largeShow MoreRelatedStudy Guide1605 Words   |  7 PagesTop of Form Question 1 (Worth 5 points) Which of the following was evidence to support Vanzettis innocence during the Braintree robbery and double murder trial? No witness claimed to see Vanzetti during the shooting. Witnesses placed Vanzetti elsewhere during the crime. Vanzetti feared for his safety and that of his friends. Vanzettis gun had not been used in the shooting. 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