Free Essays on Folklore

According to Webster’s dictionary, folklore is the traditional customs, tales, sayings, or art forms preserved among a people. In addition, folklore of any society anywhere is the humanity of people; it unifies them and directs their wisdom towards the benefits of the human kind. Folklore also progresses as the society progresses, and it moves from one generation to another. Therefore, studying the folklore of a particular society helps in understanding the development of this society over the years. In this paper, several folklore stories will be discussed from different societies across the world including Greek and Roman folktales, Scotland, and Palestinian folktales. The first folktale that will be discussed is from ancient Greek and Roman societies. The title of the tale is Constellations 31, which can be found in Star Myths and Folklore of the Greeks and Romans: A sourcebook. This story discusses Poseidon and Amphitrite. Poseidon wishes to marry Amphitrite, but she wanted to preserve her virginity, therefore she fled to Mount Atlas. Poseidon sent out many searches to find her, among them was the dolphin. The dolphin, under the order of Poseidon, went looking for Amphitrite around the island of Atlas, and eventually the dolphin found her. The dolphin then brought Amphitrite to Poseidon, and he married her and â€Å"decreed the highest honors of the sea for the dolphin†. Poseidon insisted that this dolphin that found Amphitrite was sacred and placed an image of it among the stars. In the sky, the dolphin has one star on the mouth; two on the dorsal fin; three on the ventral fins; one on the back, and two on the tail. Because of the numbe r of stars corresponds to the number of Muses, this animal is said to be fond of music. This story about Poseidon and Amphitrite and the dolphin is common in the ancient Greek and Roman societies. The author talks about how the Greeks and Romans did not only view the dolphin as the emblem of ph... Free Essays on Folklore Free Essays on Folklore According to Webster’s dictionary, folklore is the traditional customs, tales, sayings, or art forms preserved among a people. In addition, folklore of any society anywhere is the humanity of people; it unifies them and directs their wisdom towards the benefits of the human kind. Folklore also progresses as the society progresses, and it moves from one generation to another. Therefore, studying the folklore of a particular society helps in understanding the development of this society over the years. In this paper, several folklore stories will be discussed from different societies across the world including Greek and Roman folktales, Scotland, and Palestinian folktales. The first folktale that will be discussed is from ancient Greek and Roman societies. The title of the tale is Constellations 31, which can be found in Star Myths and Folklore of the Greeks and Romans: A sourcebook. This story discusses Poseidon and Amphitrite. Poseidon wishes to marry Amphitrite, but she wanted to preserve her virginity, therefore she fled to Mount Atlas. Poseidon sent out many searches to find her, among them was the dolphin. The dolphin, under the order of Poseidon, went looking for Amphitrite around the island of Atlas, and eventually the dolphin found her. The dolphin then brought Amphitrite to Poseidon, and he married her and â€Å"decreed the highest honors of the sea for the dolphin†. Poseidon insisted that this dolphin that found Amphitrite was sacred and placed an image of it among the stars. In the sky, the dolphin has one star on the mouth; two on the dorsal fin; three on the ventral fins; one on the back, and two on the tail. Because of the numbe r of stars corresponds to the number of Muses, this animal is said to be fond of music. This story about Poseidon and Amphitrite and the dolphin is common in the ancient Greek and Roman societies. The author talks about how the Greeks and Romans did not only view the dolphin as the emblem of ph...

SAT Score Chart Raw ScoreConversionto Scaled Score

SAT Score Chart Raw ScoreConversionto Scaled Score SAT / ACT Prep Online Guides and Tips You may be wondering how your SAT score is determined. Where does that score of 200-800 on each section of the SAT come from? What does your SAT score mean? Or, maybe you're familiar with the concept of raw scores, but you don't know how your raw score is converted into a scaled score. Hopefully, this article will answer your questions and clear up any confusion. In this post, I'll clarifythe difference between raw scores and scaled scores and provide charts that show theSAT raw score conversion to scaled score. Furthermore, I'll explain why the data from these SAT score charts can be helpful to you in your SAT preparation. What Is a Raw Score? Your raw score for each section is calculated from the number of questions you answered correctly and incorrectly. For every question you answer correctly on the SAT, you receive one point. For every question you answer incorrectly on the SAT, you receive minus  ¼ point, with the exception of grid-ins in the Math section, for which you receive zero points for wrong answers. For every question you skip on the SAT, you receive zero points. The maximum raw score varies for each section. For Critical Reading, there are 67 questions; therefore, the max raw score is 67. For Math, there are 54 questions; the max raw score is 54. For Writing, there are 49 questions and 1 essay. The maximum multiple-choice raw score is 49 and the maximum essay score is 12. What Is a Scaled Score? The scaled score is the score from 200-800 you receive on each section of the SAT. Your scaled score is determined from the raw score through a process that the College Board calls equating. Equating â€Å"ensures that the different forms of the test or the level of ability of the students with whom you are tested do not affect your score. Equating makes it possible to make comparisons among test takers who take different editions of the test across different administrations.† Therefore, your scaled score is not dependent on the difficulty of the test or the skill level of the students who take your edition of the test. The College Board doesn’t release its formula for equating, but it does periodically release scoring charts to convert raw scores to scaled scores. The scoring charts change slightly for each edition of the test, but they remain somewhat consistent. Why Is This Data Important? How Can It Help You? From your target scaled score, you can get a rough idea of how many questions you need to answer correctly on each section to reach your goal. For example, if you want to get a 750 on Critical Reading, you need to get a raw score of about 62. Therefore, you can only get about 4 questions wrong or omit 5 questions to reach your target score.Having this knowledge can inform your guessing and study strategies. If you’re aiming for a 600, focus on the easy and medium level difficulty questions. To get a 600 in Reading, you only need a raw score of about 46 out of 67. This means that you can skip 12 questions, get 7 wrong, and still get a 600. Therefore, if your target score is a 600, don’t waste time on the most difficult, time-consuming questions. You can skip the hardest 20% of questions and still reach your target score. Also, you'll see that the math curve is very harsh. For most tests, you have to answer every single question correctly to get an 800. Finally, the essay has a big impact on your Writing score. It counts for almost â…“ of your Writing score. If you get a multiple-choice raw score of 45 and an essay score of 12, your scaled score is about a 760. If you get the same raw score, but an essay score of 7, your scaled score is about a 670. If you can master the SAT essay, you’ll be well on your way to reaching your Writing goal. Raw Score to Scaled Score Conversion Charts Belowis a sample SAT conversion chart released by the College Board. Remember that SAT scorecharts change for each edition of the test, but the changes are usually not that drastic. For example, a raw score of 46 in Math converted to a scaled score of 660 on the January 2010 and 2011 editions of the SAT. However, in May 2011 and 2009, a 46 in Math converted to a 680. Critical Reading Raw Score Scaled Score 2014 Percentile 67 800 99 66 800 99 65 800 99 64 790 99 63 770 99 62 760 99 61 740 98 60 730 97 59 720 96 58 700 96 57 690 95 56 680 94 55 670 92 54 670 92 53 660 91 52 650 90 51 640 89 50 630 86 49 620 84 48 620 84 47 610 82 46 600 80 45 600 80 44 590 78 43 580 75 42 570 73 41 570 73 40 560 70 39 550 67 38 550 67 37 540 64 36 530 61 35 530 61 34 520 57 33 520 57 32 510 54 31 500 51 30 500 51 29 490 48 28 480 44 27 480 44 26 470 41 25 460 37 24 460 37 23 450 35 22 440 31 21 440 31 20 430 28 19 420 25 18 410 22 17 410 22 16 400 19 15 390 17 14 380 15 13 380 15 12 370 13 11 360 11 10 350 9 9 340 8 8 330 7 7 320 5 6 310 5 5 300 4 4 290 3 3 270 2 2 260 2 1 240 1 0 220 1 -1 210 1 -2 or below 200 Charts are fun. Math Raw Score Scaled Score 2014 Percentile 54 800 99 53 790 99 52 760 97 51 740 96 50 720 95 49 710 94 48 700 93 47 690 92 46 680 90 45 670 89 44 660 87 43 650 86 42 640 84 41 640 84 40 630 82 39 620 80 38 610 77 37 600 75 36 590 73 35 590 73 34 580 71 33 570 68 32 560 66 31 550 62 30 540 59 29 540 59 28 530 56 27 520 53 26 510 50 25 500 46 24 490 44 23 480 41 22 480 41 21 470 37 20 460 34 19 450 31 18 440 28 17 430 25 16 420 22 15 420 22 14 410 19 13 400 17 12 390 15 11 380 13 10 370 11 9 360 9 8 350 8 7 330 6 6 320 5 5 310 4 4 290 2 3 280 2 2 260 1 1 240 1 0 220 1- -1 200 -2 and below 200 Charts are really fun. Writing Essay Score Raw Score 12 11 10 9 8 7 6 5 4 3 2 0 49 800 800 800 790 770 750 740 720 710 700 680 670 48 800 800 780 760 740 720 710 690 680 670 650 640 47 790 770 760 740 720 700 690 670 660 640 630 620 46 770 750 740 720 700 680 670 650 640 630 610 600 45 760 740 720 710 690 670 650 640 630 610 590 580 44 740 730 710 700 670 660 640 620 610 600 580 570 43 730 720 700 680 660 640 630 620 600 590 570 560 42 720 700 690 670 650 630 620 600 590 570 560 550 41 710 690 680 660 640 620 610 590 580 560 550 540 40 700 680 670 650 630 610 600 580 570 550 540 530 39 690 680 660 640 620 600 590 570 560 550 530 520 38 680 670 650 630 610 600 580 560 550 540 520 510 37 670 660 640 630 610 590 570 550 540 530 510 500 36 660 650 630 620 600 580 560 550 530 520 500 490 35 660 640 620 610 590 570 550 540 530 510 490 480 34 650 630 620 600 580 560 550 530 520 500 490 480 33 640 620 610 590 570 550 540 520 510 490 480 470 32 630 620 600 580 560 540 530 510 500 490 470 460 31 620 610 590 580 550 540 520 500 490 480 460 450 30 610 600 580 570 550 530 510 500 480 470 450 440 29 610 580 570 560 540 520 500 490 480 460 440 430 28 600 580 570 550 530 510 490 480 470 450 440 430 27 590 570 560 540 520 500 490 470 460 440 430 420 26 580 570 550 530 510 490 480 460 450 440 420 410 25 570 560 540 530 500 490 470 450 440 430 410 400 24 560 550 530 520 500 480 460 450 430 420 400 390 23 560 540 520 510 490 470 450 440 430 410 390 380 22 550 530 520 500 480 460 450 430 420 400 390 380 21 540 520 510 490 470 450 440 420 410 390 380 370 20 530 520 500 480 460 440 430 410 400 390 370 360 19 520 510 490 480 460 440 420 410 390 380 360 350 18 520 500 480 470 450 430 410 400 390 370 350 340 17 510 490 480 460 440 420 410 390 380 360 350 340 16 500 490 470 450 430 410 400 380 370 360 340 330 15 490 480 460 450 430 410 390 370 360 350 330 320 14 490 470 450 440 420 400 380 370 360 340 320 310 13 480 460 450 430 410 390 380 360 350 330 320 310 12 470 460 440 420 400 380 370 350 340 330 310 300 11 460 450 430 420 400 380 360 350 330 320 300 290 10 460 440 420 410 390 370 350 340 330 310 290 280 9 450 430 420 400 380 360 350 330 320 300 290 280 8 440 430 410 390 370 350 340 320 310 300 280 270 7 430 420 400 390 360 350 330 310 300 290 270 260 6 420 410 390 380 360 340 320 310 290 280 260 250 5 410 400 380 370 350 330 310 300 280 270 250 240 4 400 390 370 360 340 320 300 290 270 260 240 230 3 390 380 360 350 330 310 290 280 260 250 230 220 2 380 370 350 330 310 290 280 260 250 240 220 210 1 370 350 340 320 300 280 260 250 240 220 210 200 0 350 340 320 300 280 260 250 240 220 210 200 200 -1 330 320 300 290 270 250 230 220 200 200 200 200 -2 310 300 280 270 250 230 210 200 200 200 200 200 -3 310 290 280 260 240 220 210 200 200 200 200 200 Writing Scaled Score 2014 Percentile 800 99+ 790 99 780 99 770 99 760 99 750 98 740 98 730 98 720 97 710 96 700 96 690 95 680 94 670 93 660 92 650 91 640 89 630 88 620 86 610 84 600 82 590 80 580 78 570 76 560 74 550 71 540 68 530 65 520 62 510 59 500 56 490 53 480 49 470 46 460 42 450 39 440 35 430 32 420 29 410 25 400 22 3901 19 380 17 370 14 360 12 350 10 340 8 330 7 320 6 310 5 290 4 280 3 270 3 260 2 250 2 240 2 230 1 220 1 210 1 200 What's Next? Now that you've seen the SAT score chart, find out what's considered a good and bad SAT score. Also, find out how many questions you can miss to get a perfect SAT score. Want to improve your SAT score by 240 points?We've written a guide about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Managing People Essay Example | Topics and Well Written Essays - 1500 words

Managing People - Essay Example Therefore culture is defined as ‘the way we do things around here’. Analysis Corporate culture is usually described as ‘the way we do things around here’. It is considered as a set of rules that each and everyone in the organisation learns to follow and thereby influences the behaviour of the employees. Corporate culture often determines the behaviour of the people within business and also the level of motivation within its employees. The culture of the organisation can influence how traditional or forward thinking is the way the company operates (Dooley, 2005, p.139). It is the feel of the organisation which is quickly picked up the new members. Culture is ‘the way we do things around here’. It is a powerful tool and is likely to become more visible when organisations implements new strategies. Thus its human nature to resist change in the way they do things and similarly its nature of the human to change the culture in which they work and live (Carroll, 2009, p.95). The key drivers of ‘the way we do things around here’ are multiple. The behaviour of the management is one of the major drivers of culture as the people observe the behaviour of the management rather than on what they say. ... 31-33). Organisational culture or corporate culture is set of values, beliefs and assumptions which is shared by member of an organisation and also teaches the new member of the organisation to think feel and act in the right way. The cultural perspective of every organisation believes that every organisation develop a unique mixture of standards, values, practise and presumptions of how things should be conducted which later becomes habit (Ashman & Hull, 2011, p.134). Organisational culture comprises of two important components, shared values and assumptions. Values are defined as a conscious perception of what is good and bad or what is right or wrong, values implies what is ought to do. It refers to as a moral compass which directly motivates the decision. Values that exist within organisation are referred to as shared values. These are the values that employees have in common and within the organisation. Assumptions are beliefs or perception that have worked for the organisation in the past and are considered to be correct way to think and act towards any problems and opportunities. These assumptions are taken for granted and are difficult to change (Mcshane, 2008, p. 492). Organisational culture is the outcome of set of dynamics and also acts as an influence of those dynamics. The jargon, ‘the way we do things around here’ is a powerful insight in a company’s culture (Stanford, 2011, pp. 1). Understanding the concept of culture is important for a manager in order to adapt more easily to their new surroundings. Thus managers should learn how to adapt to an environment so that the manager can work effectively. But despite of the manager’s strong desire to understand and adopt

Whether text-speak (or texting language), as used in instant messaging Essay - 1

Whether text-speak (or texting language), as used in instant messaging and SMS messaging, is contributing to language decline or decay - Essay Example ed children to acquire a better literary understanding (Crystal) but might also be used to mask dyslexia, incorrect spelling or simply laziness to write rather than optimizing the text per se. The ultra conciseness of the words tailored for the short message service and instant messaging on the internet chats has taken the shape of a new English dialect. The massive increase in SMS has boosted up the mobile company earnings significantly. Britain, in the English speaking world is responsible for amounting up to 6 billion text messages a month (Huang) while Pakistan has taken one of the top positions after Philippines, Indonesia and Malaysia for sending the most short text messages in the world adding up to 151 billion in the year 2009 alone and moving up to the third highest SMS sender in the year 2010 (Malik). This puts a new angle to the point of views debating the influence of IM and SMS on the literature and language. A developing country like Pakistan that has English as its second official language and to be used mostly in the higher education, hence being a notable part of the English speaking world, will be affected in a unique way by the way of SMS. The largely less educated population or atleast not as much educated and affluent in the English language have rather learned the language by the use of quick SMS messaging. The extremely low rates and encouraging services by the service providers have further ensured that the SMS trends leap ahead in a cut throat competition (Malik). It might be noted that the phonetic, orthographic and optimized approach of the SMS language makes it easy for even the relatively uneducated individuals to learn or process the English language (Chim). While this was not yet enough to be dealt with by a likely opponent of the SMS language, the new smart phones that come with the feature of predicting the next words and spell correction or auto completing ensure quick growth and ease of SMS (Chim). These features might be seen as

Rethinking Giroux’s Disney Essay Example for Free

Rethinking Giroux’s Disney Essay In Henry Giroux’s book, â€Å"The Mouse that Roared† he argues that Disney animated movies lead to the end of innocence in children. He focuses mainly on the images that Disney portrays towards gender roles and gender stereotyping. He primarily targets the issues that women are portrayed as being subordinate to men and are viewed as property and objects of desire instead of as human beings. Giroux is unconvincing in his argument because he writes above the level of thinking and comprehension that most children who are exposed to Disney films would posses; by focusing on specific scenes, while ignoring the overall morals throughout the rest of the movies, he takes the message Disney is trying to illustrate out of context. Since Giroux’s argument is directed to the effect Disney animated movies have on the innocence of children, he discusses what images are portrayed and are picked up by children who view the films. He mainly explains that Disney movies teach young girls that men are dominate over women, and that men care more about a woman’s image rather than what a woman has to say. Giroux fails to consider that the children exposed to Disney films would not comprehend the message in the same way he does. The images that Giroux discusses such as; â€Å"Ursulas disclosure to Ariel that having her voice taken away is not so bad because men do not like women who talk is dramatized when the prince attempts to bestow the kiss of true love on Ariel even though she has never spoken to him. Within this rigid narrative, Ariels maturity and identity are limited to her feminine attractability and embodied by heterosexual marriage,† children from the ages of 5-13 are not able to comprehend the analogies and imagery that he points out. Children at that age are more interested in the whimsical entertainment of the films and are too innocent and oblivious to any of the symbolism that Giroux maybe trying to insinuate are present in the films. In the Little Mermaid children are more captivated by the singing sea creatures and the wonderful colors of the ocean than by storyteller’s views on women having a voice in society. Giroux argues that in Beauty and the Beast, Belle teaches young women that they are responsible for controlling a man’s anger and violence, and that any woman can change an abusive man into a Prince. However many children are going to be focused on the dancing, singing furniture rather than analyzing the message Giroux interprets; that Belle is just a prop used to solve the beast’s dilemma. The age of children that will be most influenced by Disney films, are at a level of thinking where they have not begun to recognize and understand the images that Giroux describes are embedded in the Disney films. Giroux supports his claims by dissecting various scenes from Disney animations to better describe his insinuations on what Disney films teach children. However Giroux tends to over analyze and take certain criteria out of context, and disregards other parts of the movies that would cause some of his analysis to be incorrect. For example he states that â€Å"in Aladdin the issues of agency and power center primarily on the young street tramp Aladdin. Jasmine, the princess he falls in love with, appears as an object of his desire as well as a social stepping-stone.† In the movie however, Aladdin is not in search of power and does not view Jasmine as a social-stepping stone, instead he wishes to be a prince in order to be allowed to marry Jasmine, the woman he loves. However in the end he chooses not to be a prince even if it means losing Jasmine, in order to help his friend and to be true to who he really is. Giroux fails to examine the rest of the movie which in result supports that Jasmine is not a social-stepping stone to Aladdin, since he only wanted to be a prince in order to be with her and then gave up his standing in the end. For those in Giroux’s audience who have seen the entire movie, the ending contradicts Giroux’s argument which then weakens it. Giroux argues that in the movie The Little Mermaid, Ariel giving up her voice for a pair of legs so she can go above the sea to be with her prince, illustrates that men do not care about what women have to say, but instead are more interested in their looks. Giroux doesn’t take into account that Prince Eric didn’t truly fall in love with Ariel until she got her voice back and he realized she was the one he was looking all over town for. Ursula also used Ariel’s voice in order to hypnotize Eric in to loving her, since she knew Eric was in love mainly with Ariel’s voice. This supports that Ariel’s voice matters immensely to Prince Eric, not just her looks, which highly contradicts Giroux’s argument. Without analyzing the full movie, Giroux fails to provide strong supporting evidence, because he does not realize that scenes from the rest of the movie contradict the image he feels Disney is insinuating to children. Many who have seen the full movies he uses as examples will see how other scenes in the film disprove his argument, causing him to become less convincing to his audience. Giroux may be right that Disney can have a negative effect on the innocence of children, and that parents should be cautious when showing Disney movies to their children. When discussing the movie Mulan Giroux presents a strong argument when he states that Mulan has to hide who she is in order to enter the war and help her father. He claims that she is a strong, independent, and bold female, but must change herself into one of the boys so as to help her country and family. In this example he uses the full movie as an example instead of focusing on one scene of the movie. In his example of The Lion King Giroux argues of when Mufasa dies and Scar takes over pride rock, the lionesses stay and do his bidding. He suggests that Disney is insinuating women are dependent on men to lead them. Instead of taking one particular scene out of context he uses the entire movie as an example, as well as insinuates a message that may not be out of comprehensible reach for children who watch this particular Disney movie. Throughout the film the lionesses rely on a man to lead their â€Å"pack† and to help them make decisions. Even at the end of the movie the lionesses did not rebel and fight back towards Scar until Simba returned and lead them into a revolt against Scar and the hyenas; making Giroux successful in presenting a strong argument to his audience. Giroux discusses certain images that he feels Disney portrays to children and assumes that the children viewing the films will see the same illustrations, or comprehend the embedded stereotypes in the same way he does. However he does not take into account that the target audience that Disney attracts is at too young of an age to comprehend the morals he insinuates Disney is communicating, mainly because those morals have not been taught to children, or have not been exposed to such life experiences, therefore are ignorant to the stereotypes in the films. Many of the scenes that Giroux discusses are accurate in plot, but he seems to take certain parts of the films out of context and dramatizes the morals that Disney is trying to communicate to its audience. Instead of looking at the overall moral of the story he tends to focus on the scenes that enhance his argument, rather than include all scenes in which could begin to discredit his point of view, causing his writing to lack strong supporting evidence. Giroux, Henry. The Mouse that Roares. Lanham: The Rowman and Littlefield Publishing Group, 2010. Print.

Statistical Reasoning in Everyday Life :: essays research papers

Statistical Reasoning in Everyday Life This chapter taught me the importance of understanding statistical data and how to evaluate it with common sense. Almost everyday we are subjected to statistical data in newspapers and on TV. My usual reaction was to accept those statistics as being valid. Which I think is a fair assessment for most people. However, reading this chapter opens my eyes to the fact that statistical data can be very misleading. It shows how data can be skewed to support a certain group’s agenda. Although most statistical data presented may not seem to affect us personally in our daily lives, it can however have an impact. For example, statistics can influence the way people vote on certain issues. In evaluating statistical data one thing to consider is the measure that is used. By understanding the different statistical measurement tools and how they differ from one another, it is possible to judge whether a statistical graph can be accepted at face value. A good example is using the mean to depict averages. This was demonstrated by using the mean as a measure of determining the distribution of incomes. The mean income depicted was, $70,000 per year. At face value, it looks as though the sample population enjoys a rather high income. However, upon seeing individual salaries, it becomes obvious that only a few salaries are responsible for the high average income as depicted by the mean. The majority of the salaries were well under the $70,000 average. Therefore, the mean distributed income of $70,000 was at best misleading. By also looking at the median and mode measures of the income distributions, one has a clearer picture of the actual income distributions. Because this data contained extreme values, a standard deviation curve would have given better representation of salary distribution and would have highlighted the salaries at the high level and how they skewed the mean value. Another important concept outlined in this chapter is the correlation coefficient. The importance of this is being able to understand to what extent two things actually relate to each other. By having this awareness, we are better able to understand and function in the world we live in. I learned some key factors in making the determination whether statistical data is reliable: Consider the population sample and if it is representative of the inferences that the data is claiming.

Harley Davidson – Organizational Behavior

Harley History Harley Davidson was seen in America as a company that produced motorcycles with â€Å"raw power. † The company was founded by Arthur and Walter Davidson and William Harley in 1903. In 1918, Harley Davidson had become the largest motorcycle producing company in the world. Their production totaled 28,000 motorcycles. Production continued to increase with the onset of World War II and the military use of Harley’s motorcycles. The mystique of the product had a tough sense to it with famous actors such as James Dean and Marlin Brando sporting the bikes.After World War II, foreign competitors became interested in the motorcycle market. Japanese competitors entered the market in 1959; Harley Davidson executives did nothing to counter the advance of the competition. Harley Davidson’s share of the industry began dropping while Japanese competitors introduced high quality products. The confidence in Harley’s reputation was causing the firm’s ma rket share to decline steadily. AMF Years Harley Davidson lacked resources to finance new products and designs to expand their production. They were taken over by AMF, a heavy-industrial conglomerate.At this time there was high demand for motorcycles in the U. S. The AMF team thought that they would be able to sell anything they produced, even without taking quality into consideration. After the take over, production was increased drastically at the cost of the quality of the product. AMF began spending large amounts of money on Harley’s manufacturing plants. Production increased from 15,475 units in 1969 to 70,000 units in 1973 due to these new expenditures on capital. To make things worse for Harley, the Japanese firm Honda introduced the â€Å"Goldwing. This was the first introduction of a foreign â€Å"heavy weight† motorcycle that would directly compete with Harley’s market share. With Harley Davidson’s share of the heavyweight market beginning to d ecrease, the quality of their products also decreased because they were becoming outdated compared to the new advanced Japanese products. Vaughn Beals was brought into the picture by Harley executives to lead the firm. Vaughn Beals Saves the Day Vaughn Beals’ ideals were different than those of AMF its top management. It became clear that AMF did not have the same amount of concern for Harley’s success as Beals, so AMF began looking for a buyer.With Harley Davidson’s profitability down, Beals and some other Harley Davidson managers orchestrated a highly leveraged buyout. This large amount of debt for the buyout forced Harley Davidson’s managers to adopt a new strategy: survival. Vaughn Beals realized that his firm needed to change to become a more competitive force within the motorcycle industry. Change Many things at Harley Davidson were going wrong. The motorcycles were being made at a low level of quality and the focus was too much driven by quantity r ather than quality. The organization was formed around the traditional top thinks and everybody acts.It was very apparent that if nothing changed, Harley Davidson’s reputation would be forever tarnished due to low quality products. Forces for Change: Competition (chapter 19) Competition for business is changing. Competitors can come from across the ocean or from across town. For Vaughn Beals, his main force for change was the Japanese competition that was continuing to decrease Harley Davidson’s share of the market. He realized that something had to be done. While visiting the Honda plant, he learned many things that the Japanese did better than Harley Davidson. The differences between Harley Davidson and Honda were striking. For example, only 5 percent of Honda’s motorcycles failed to pass final quality inspection; over 50 percent of Harley’s failed during the same test† (Buller & Schuler 2006). Job Design Instead of allowing manufacturers to keep producing the products at a high pace, with little attention to quality, Beals and his top management wanted to change the way the elements in an employees job was organized. Harley Davidson initiated this new job design through the productivity triad. The Productivity TriadAfter the visit, Beals and his team realized the only way to compete with the very effective management of the Japanese was to improve the quality of their product and the production process that was necessary to produce it. The productivity triad was based on Japanese methods of manufacturing and production. â€Å"This new approach involved (a) employee involvement, (b) use of JIT inventory practices, and (c) statistical operator control (SOC). Organizational Structure (chapter 16) To improve the quality of Harley Davidson’s motorcycles, a complete change of the organizations structure was necessary.Job tasks would be divided, grouped, and coordinated much differently under the productivity triad. To cha nge the structure, Beals and his management introduced many new aspects to the employee’s average day at work. Employee Involvement (chapter 7) Harley Davidson executives realized that using the input of employees would increase their commitment to the much-needed new success of Harley Davidson. They â€Å"reasoned that full participation of employees at all levels was the key to successful improvement of both the product quality and the production process† (Buller & Schuler 2006).Job Characteristics Model Harley Davidson uses 3 out of 5 of the characteristics in the model developed by J. Richard Hackman. This model proposes that any job can be described in terms of these core dimensions. Autonomy (chapter 7) Since the line workers were more knowledgeable about what techniques would work and not work in the production process, they were encouraged to make decisions about the production process. This provided a substantial amount of freedom in determining the procedures to be carried out for producing the product. Skill Variety (chapter 7)Instead of just relying on the line workers to construct the product, Beals and his team wanted to make sure that the motorcycles were going to be of a much higher quality than in the past. To avoid catastrophes, such as oil leaking onto a showroom floor, â€Å"top management reasoned that training and empowering employees to measure quality and recommend change was essential for improvement† (Buller & Schuler 2006). Using the Statistical Operator Control method, employees could now see how problems developed and how they could fix them during the production process.Task Identity (chapter 7) The same employees that were measuring the products for quality issues were also manufacturing the product. This would allow the employee to really become part of his/her product. It would also allow for a more efficient method of production. Creating a Learning Organization Learning Organization (chapter 19) To have a continuous ability to adapt and change would allow Harley Davidson to keep up with the competition and provide its employees with the knowledge to continue to produce quality products.In the 1990’s, Harley Davidson â€Å"began emphasizing organizational and individual learning at all levels through a program it termed the Leadership Institute† (Buller & Schuler 2006). The organization took on a strong belief that anyone could learn more. The traditional top thinks and everyone else acts was merged into thinking and acting in all jobs. Along with all this learning, the firm began to change many core aspects of its operations. New Design Options To help Harley Davidson compete more effectively, top management began to mphasize teamwork at all levels. This would allow for easy information sharing and constant learning throughout the organization. To enhance the effectiveness of teams, Harley Davidson wanted to break down any barriers that would prevent employees from sha ring information, developing new ideas, or catching current production problems. To do this, they needed to get away from the traditional roles that employees and managers play. Team Structure (chapter 16) Harley Davidson eliminated the positions of senior vice president in marketing and operations.They observed that these jobs did not add any value to the motorcycles. A create demand team, a team that was in charge of producing the products, and a product support team were introduced to help employees. Instead of having to approach one top manager for help and get sent to another department to solve the problem, Harley executives realized these teams would be more efficient. Boundaryless Organization (chapter 16) For all of these new changes to actually work, executives in a sense had to let employees become their own managers.To make the changes the most effective, Harley Davidson eliminated the chain of command, allowed the employees to have limitless spans of control, and replac ed departments with empowered teams. Types of Teams Self Managed Work Teams (chapter 10) Harley-Davidson employees were put into work teams and encouraged to participate in the decision making process because they knew better than management what worked and what did not. Because the productivity triad emphasized employee involvement so much, the logical way to form teams would be to allow the members to make most decisions. Types of TrainingMost of the training that the employees would go through when they sought new knowledge was technical based. They would be taught about any aspect of the firm they felt would benefit production or quality. Technical Training (chapter 18) At Harley-Davidson top management saw that as technology became a larger part of the production process their employees needed to have better training to be able to operate productively. Also, after benchmarking itself against Japanese competitors Harley-Davidson saw that learning about all fields within the orga nization would benefit everyone.This led to the invention of the â€Å"Leadership Institute†, which encouraged employees to seek out training when they needed it. They wanted to create a program that would allow employees to have the opportunity to do a quality job every time. This included learning more about the theories behind the latest technologies and learning about related fields. Since Harley-Davidson was now using empowered teams to make important decisions throughout the organization, each team member needed to have a good handle on technical aspects involved with their responsibilities. CultureWith all of these changes underway, Harley Davidson began to develop its own sense of internal culture that became a system of shared meaning held by the employees. The productivity triad and the Learning Institute both helped pave the way for a unique new culture at Harley Davidson. Organizational Culture (chapter 17) It is not hard to assume that with such drastic changes i n an organization’s structure, there could be changes in the culture as well. Since employees were allowed to make a lot more of their own decisions and management was not seen as so much of an authority, gaining knowledge in the organization became more of a choice. An employee must make the decision that he or she wants more training – no one will tap you on the shoulder – but once you are there, we will help you† (Buller & Schuler 2006). The executive committee wanted to heavily emphasize that they too had much to learn. This became the norm for employees and managers throughout the firm. A willingness to learn about all fields within the production of a motorcycle was seen as a very desirable trait within Harley Davidson.This would improve the quality of the product because increased knowledge about different aspects of the motorcycle, which were perhaps previously unknown organization wide, would now be put to use. Core Values (chapter 17) The primary or dominant values that were accepted throughout the Learning Institute included the work itself, the supporting systems, and how the work was done. Employees were encouraged to master all the skills necessary to do a quality job every time. To uphold the idea of constant learning, they were expected to learn more of the theories behind the latest technologies of one’s job.To emphasize the boundaryless aspect, employees were expected to branch out and learn the related fields of work around them. Each employee should also have a high degree of knowledge about how the motorcycle works and how it can be improved. If they have a good handle on how the motorcycle operates and how to fix it, this could drastically improve customer relations. Since employees became empowered to make decisions for the production process, they were also expected to take responsibility for their product.If there was a quality problem in their product, it was up to them to figure out how to solve it. Having an open mind was important too. An employee was expected to always be looking for new things to learn about improving their work. There were no strict guidelines that employees had to stick to when it came to brainstorming ideas. Creativity and experimentation were encouraged. Conflict Functional (chapter 15) Since Harley Davidson’s new culture involved a lot of participation and independent learning, there were a lot of different opinions from different employees.This would be a good amount of conflict that would avoid groupthink and promote creativity. Process (chapter 15) After production quality began to increase, the idea of over seas production had come up. There was a lot of debate about whether or not Harley should produce motorcycles abroad, or just increase domestic production for export. Some of the employees thought that the overseas manufacturing of Harley Davidson motorcycles was inconsistent with â€Å"buying a piece of the American Dream† (Buller & Schuler 2006). The international market for Harley Davidson is growing.The firm has subsidiaries across the globe in countries such as: Germany, Japan, and the United Kingdom. The German subsidiary also serves Austria, France, Denmark, the Czech Republic, Hungary, and Poland. Germany, Japan, Canada, and Australia represent the firm’s largest export markets. It is very apparent that Harley Davidson is known worldwide. Europe holds the world’s largest heavyweight motorcycle market and is â€Å"expected to become the next battleground for heavyweight motorcycles† (Buller & Schuler 2006). Rewarding EmployeesTo increase motivation and work performance, Harley Davidson really wanted their employees to understand empowerment. They rewarded them with power and of course pay. Participative Management (chapter 7) At Harley-Davidson top management realized that the employee needed to be utilized as a resource for ideas on how production of motorcycles should work. Harle y-Davidson also realized that there were un-needed positions at the corporate level of the company â€Å"We eliminated those jobs because they didn’t add value to our products. The people were auditors.They were checkers† (Buller & Schuler 2006). This led to the company eliminating the Senior Vice President in Marketing and Operations position among other positions. These positions did not add value to the product. Instead of having these jobs, employees were put into teams and were encouraged to use their own expertise in the decision making process. Harley-Davidson wanted their employees to become more like managers and to not feel the need to ask someone above them on how to do things. This is a key tool for increasing job satisfaction and motivation.Merit Based Pay (chapter 7) Another new program that Harley-Davidson began was a pay for performance pay system. Harley-Davidson wanted their employees to understand empowerment, so they encouraged their employees to le arn as much as they could about the company. This would improve quality, which would allow a general wage increase to take place. Task Groups (chapter 9) When Harley-Davidson created these teams it meant that employees had more power in their own decisions. Many of the teams specialized in one aspect of production, so they had very specific tasks.After the teams were created, these teams would make decisions on production instead of higher ups in the company, â€Å"Before Harley established teams, people would go up to one boss and that boss would go over to another boss and he would go to still another boss. And we wondered why the Japanese beat us on the issue of time† (Buller & Schuler 2006). Conclusion Harley Davidson’s market share began to dramatically increase in the late 1980’s and early 1990’s. The structural and cultural change that Vaughn Beals and Harley executives imagined truly did save the firm. Harley Davidson motorcycles today are seen as very high quality machines.They have become a symbol of status and lifestyle in today’s society. Observing how much customization a consumer can request for his/her bike reflects the creative aspect of the firm’s internal culture. Harley continues to exemplify individuality through its production process and large amount of die hard followers. Contributions to the project: Jared and Scott wrote the paper; everyone did their part for the power point. References: Buller & Schuler. (2006). Managing organizations and people. U. S. : Thomson South Western. Judge, J. A. , & Robbins, S. P. (2008). Organizational behavior (13th edition). New Jersey: Prentice Hall.

Pretrial Process

PRETRIAL PROCESS This outline is to show the Pretrial process. Above all else we need to be aware of the suspects Sixth Amendment rights. The right to a lawyer- This right is given to all. This is a guided hand for the defendant. Prosecutions decision to charge After arrest the government has the decision on whether to file charges or not. If they decide to charge then they will file an indictment, Based on the facts. Reviewing the charges Once the indictment is filed in the lower courts then a judge has to decide if there is enough legal evidence for probable cause. If so, then the judge schedules for a first appearance.First court appearance Where the judge reads the charges to the defendant Advises the defendant of certain rights they have Lawyer or Public defender if indigent Sets bail Bail Normally cash or bond If set too high then detention until trial Grand Jury Review Charges, evidence, and testimony goes before the grand jury Preliminary Hearing Both prosecution and defendan t present their cases to the judge to again see if there is enough evidence for trial The defendant has the chance to challenge the prosecution’s evidence Judge then decides again if there is enough evidence for trial Pretrial motionsMotions of Discovery Motion to suppress Jury selection 64 people become possible jurors Prosecution and defense make their preemptory challenges For 8 rounds each till down to 12 jurors and 4 alternates Trial commences Direct examination, cross examination, witnesses heard, evidence entered, closing arguments Jury Instruction Judge tells the jury what they are allowed to consider and what charges they are deciding on Must be beyond a reasonable doubt.

Quotation Marks, Apostrophes, and Other Raised Symbols

Quotation Marks, Apostrophes, and Other Raised Symbols Quotation Marks, Apostrophes, and Other Raised Symbols Quotation Marks, Apostrophes, and Other Raised Symbols By Mark Nichol This post details the function of various symbols that appear the top of a line of type to communicate additional information about the text. Apostrophe The apostrophe signals that, depending on usage, one or more letters are missing or are being added to perform a grammatical function. An apostrophe marks omission of one or more letters (as in the contraction of cannot to can’t or, in an extreme case, of the substitution of fo’c’stle for forecastle) marks possessive case (as in â€Å"John’s hat† or â€Å"the girls’ smiles†) marks plurals of individual characters, as in â€Å"dot the i’s and cross the t’s.† Quotation Marks The primary use of double quotation marks (called, in British English, inverted commas) is to indicate direct quotation of spoken or written content. (Single quotation marks are used only to frame quotations within quotations, as in this section of this post, or in technical usage such as in linguistics texts.) A self-contained quotation is capitalized (â€Å"She asked, ‘Where are you going?’†) A partial quotation is not capitalized when it is syntactically integrated into the framing sentence (â€Å"He explained that they ‘had some issues to work out.’†) They also frame meanings and definitions (â€Å"That sign means ‘Stop’†; â€Å"The definition of insanity is ‘Doing the same thing over and over again and expecting different results’†). Quotation marks are sometimes employed as scare quotes and sneer quotes, which emphasize ironic usage (â€Å"After the bombing, no one remained alive in the village to celebrate its ‘pacification’†) or signal that a writer is using but not endorsing a term (â€Å"Beware executives who want to ‘leverage’ everything†). They are unnecessary when naming something, even when the term is slang used for a meaning other than its original sense (â€Å"The process of extracting digital content is called ripping†). Use of so-called preceding a term in scare quotes is redundant. Avoid use of quotation marks to set off clichà ©s (â€Å"This behavior creates lethal ‘blind spots’ in an organization†). Quotations also set off titles of components of compositions when referred to elsewhere than in the composition itself, such as references to the following: newspaper or magazine articles titles of chapters in a book titles of short stories or short poems names of episodes of television series titles of songs titles of speeches In addition, quotations frame a term consisting of more than one word when the term refers to itself rather than to the concept the term represents (â€Å"What does â€Å"net neutrality† mean?); italicize single words used as words (â€Å"The word strike can be used as a noun, a verb, or an adjective†). Avoid using straight quotation marks (), which have a plain, primitive appearance. (But see below.) Prime A prime is a symbol similar to an apostrophe or a close quotation mark that in technical usage follows a number to denote a unit; in lay content, a single prime (†²) most frequently represents feet or minutes, and a double prime (†³) indicates inches or seconds (â€Å"The deck is 10†² 6†³ by 12†²Ã¢â‚¬ ) or minutes (â€Å"The duration was 3†² 36†³Ã¢â‚¬ ). (There are also triple and quadruple primes.) Primes are sometimes indicated by simple straight quotation marks ( and ). These symbols (which originated as miniature Roman numerals I, II, and III) are best reserved for informal use or in practical content such as text about woodworking, or in charts or tables. Otherwise, spelling out the terms the primes represent is recommended. Ordinal Indicator An ordinal indicator is a superscripted, or raised, number, letter, or other character used in text as a cross-reference to a footnote or endnote or a list of referenced sources. These are employed, especially in academic texts, to direct readers to additional information that would be distracting if embedded in the running, or regular, text. When encountering an ordinal indicator, readers can ignore it or can direct their attention to the cross-referenced material and then return to the position of the indicator and resume reading the running text. Superscript characters are located directly after the pertinent word, phrase, or sentence in the text, though they follow, rather than precede, punctuation (with the exception of a dash, which the indicator should precede). Degree Symbol The degree symbol ( °), following a number, most often represents degrees of arc or of temperature, though it has other specialized functions. Usually, the symbol is appropriate only for technical usage or for charts and tables and should be replaced by degrees in lay content. Asterisk An asterisk (*)- the word is from the Greek word for â€Å"little star†- has various functions in scientific disciplines, but in general writing, it is used as an ordinal indicator when, because of the small number of notes in a text, a sequential system of numbers or letters are not required. (However, sometimes, when there are a handful of references requiring such indicators but numbers or letters are not used, other symbols such as the dagger and double dagger are employed in a traditional hierarchy.) Asterisks also take the place of bullets, frame a word or phrase to represent italic or boldface type when it is not available, and appear in a group of three centered on a page to denote a major narrative transition. Bullet A bullet is a typographic mark, usually a solid dot but often represented by other characters, used in a vertical list when numbers are not appropriate because the list is not hierarchical or sequential. (See this post and others at DailyWritingTips.com for more information about vertical lists.) Ditto Mark A ditto mark is a close quotation mark used to represent a repeated number, word, or phrase, as in an inventory list in which the quantity of one item is identical to that of another item. It is generally not used in formal writing; in informal usage, the word ditto is shorthand for â€Å"the same,† as in the declaration â€Å"I’m hungry,† and the response â€Å"Ditto,† indicating that the respondent is also hungry. Dagger A dagger is a typographical mark resembling a knife pointing downward, or a Christian cross. The dagger, and the double dagger, often appearing more as a plus sign stacked atop another, are sometimes used to signal a footnote when an asterisk has already been employed. The daggers also have distinct uses in notation for various disciplines and pastimes. Intellectual-Property Symbols The symbols  ©,  ®, â„  , and â„ ¢ denote specific rights to intellectually property, including compositions, brand names, and the like. They are employed in commercial communications to represent that the users are honoring the right of the copyright holder or trademark holder, for example, to claim the intellectual property, but they are not required when mentioning, for example a brand name. Publishers are required, however, to obtain permission to reproduce, for example, an excerpt from a song’s lyrics. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:25 Subordinating ConjunctionsThe Many Forms of the Verb TO BEMankind vs. Humankind

Indian Red Scorpion Facts (Hottentotta tamulus)

Indian Red Scorpion Facts (Hottentotta tamulus) The Indian red scorpion (Hottentotta tamulus) or eastern Indian scorpion is considered to be the most lethal scorpion in the world. Despite its common name, the scorpion isnt necessarily red. It can range in color from reddish brown to orange or brown. The Indian red scorpion doesnt hunt people, but it will sting to defend itself. Children are most likely to die from stings because of their small size. Fast Facts: Indian Red Scorpion Scientific Name: Hottentotta tamulusCommon Names: Indian red scorpion, eastern Indian scorpionBasic Animal Group: InvertebrateSize: 2.0-3.5 inchesLifespan: 3-5 years (captivity)Diet: CarnivoreHabitat: India, Pakistan, Nepal, Sri LankaPopulation: AbundantConservation Status: Not evaluated Description The Indian red scorpion is a fairly small scorpion, ranging from 2 to 3-1/2 inches in length. It ranges in color from bright reddish orange to dull brown. The species has distinctive dark gray ridges and granulation. It has relatively small pincers, a thickened tail (telson) and a large stinger. As with spiders, male scorpion pedipalps appear somewhat inflated compared to those of females. Like other scorpions, the Indian red scorpion is fluorescent under black light. Several color morphs of Indian red scorpions exist. Sagar khunte /  Creative Commons Attribution-Share Alike 4.0 International license Habitat and Distribution The species is found in India, eastern Pakistan, and eastern Nepal. Recently, it has been seen (rarely) in Sri Lanka. Although little is known about the Indian red scorpions ecology, it appears to prefer humid tropical and subtropical habitats. It often lives near or in human settlements. Diet and Behavior The Indian red scorpion is a carnivore. It is a nocturnal ambush predator that detects prey by vibration and subdues it using its chelae (claws) and stinger. It feeds on cockroaches and other invertebrates and sometimes small vertebrates, such as lizards and rodents. Reproduction and Offspring In general, scorpions reach sexual maturity between 1 and 3 years of age. While some species can reproduce asexually via parthenogenesis, the Indian red scorpion only reproduces sexually. Mating occurs following a complex courtship ritual in which the male grasps the females pedipalps and dances with her until he finds a suitable flat area to deposit his spermatophore. He guides the female over the spermatophore and she accepts it into her genital opening. While scorpion females tend not to eat their mates, sexual cannibalism is not unknown, so males quickly depart following mating. Females give birth to live young, which are called scorplings. The young resemble their parents except they are white and unable to sting. They stay with their mother, riding on her back, at least until after their first molt. In captivity, Indian red scorpions live 3 to 5 years. The female Indian red scorpion carries her young on her back. Akash M. Deshmukh /  Creative Commons Attribution-Share Alike 4.0 International license Conservation Status The International Union for Conservation of Nature (IUCN) has not evaluated the conservation status of the Indian red scorpion. The scorpion is abundant within its range (except for Sri Lanka). However, there are high bounties on collection of wild specimens for scientific research, plus they may be captured for the pet trade. The population trend of the species is unknown. Indian Red Scorpions and Humans Despite their potent venom, Indian red scorpions are kept as pets. They are also kept and bred in captivity for medical research. Scorpion toxins include potassium channel-blocking peptides, which may have use as immunosuppressants for autoimmune disorders (e.g., multiple sclerosis, rheumatoid arthritis). Some toxins may have application in dermatology, cancer treatment, and as antimalarial drugs. Indian red scorpion stings are not uncommon in India and Nepal. While the scorpions are not aggressive, they will sting when stepped on or otherwise threatened. Reported clinical fatality rates range from 8 to 40%. Children are the most common victims. Symptoms of envenomation include severe pain at the site of the sting, vomiting, sweating, breathlessness, and alternating high and low blood pressure and heart rate. The venom targets the pulmonary and cardiovascular system and can cause death from pulmonary edema. While antivenom has little effectiveness, administration of the blood pressure medication prazosin can reduce the mortality rate to less than 4%. Some persons suffer severe allergic reactions to the venom and antivenom, including anaphylaxis. Sources Bawaskar, H.S. and P.H. Bawaskar. Indian red scorpion envenoming. Indian Journal of Pediatrics. 65 (3): 383–391, 1998. doi:10.1016/0041-0101(95)00005-7Ismail, M. and P. H. Bawaskar. The scorpion envenoming syndrome. Toxicon. 33 (7): 825–858, 1995. PMID:8588209Kovařà ­k, F. A revision of the genus Hottentotta Birula, 1908, with descriptions of four new species. Euscorpius. 58: 1–105, 2007.Nagaraj, S.K.; Dattatreya, P.; Boramuth, T.N. Indian scorpions collected in Karnataka: maintenance in captivity, venom extraction and toxicity studies. J. Venom Anim Toxins Incl Trop Dis. 2015; 21: 51. doi:10.1186/s40409-015-0053-4Polis, Gary A. The Biology of Scorpions. Stanford University Press, 1990. ISBN 978-0-8047-1249-1.

Accounting methods Research Paper Example | Topics and Well Written Essays - 750 words

Accounting methods - Research Paper Example â€Å"Implications of IFRS Conversion on US Tax Accounting Methods† is an article written by Christine Turgeon.This paper discusses the impacts of conversion of Generally Accepted Accounting Principles to International Financial Reporting Standards In the view of Turgeon, Rabinowitz, and Wong (2008), IFRS conversion causes a change in book and tax accounting methods which will have a direct effect on the company’s income tax reporting, cash taxes payable, and tax compliance. Many scholars are of the opinion that IFRS conversion would lead to hundreds of book accounting method changes. In contrast, some experts argue that most of these book changes would not result changes in tax accounting methods. However, it has been observed that IFRS conversion mandatorily requires certain changes with tax accounting methods. For instance, IFRS does not allow the use of GAAP and hence it necessitates the mandatory replacement of some old practices such as LIFO method. The tax accoun ting method issues associated with IFRS conversion may cause difficulties to companies’ cash taxes. The IFRS system does not permit the application of LIFO inventory method and this situation may cause the recapture of the tax LIFO reserve over four taxable years even though longer spread periods have been suggested. The structural difference between GAAP and IFRS also creates problems in the leasing process. Accounting practitioners opine that IFRS conversion would hasten the recognition of advance payments.... The IFRS has designed more liberal terms for private companies regarding income tax reporting. On the other hand, it is mandatory for the publicly held companies to adopt IFRS as they issues publicly traded debt securities. Hence, the difficulties related to income tax reporting hurt the public companies more. As discussed earlier, IFRS conversion and thereby the tax accounting method troubles raise a series of complications to companies’ cash taxes. Sometimes, it adversely affects the computation of book tax differences; and such conditions will impede income tax reporting process also. Precisely, public companies are more affected by income tax issues than private firms. 3. Impact of IFRS on college students/professors The IFRS conversion will largely affect professors as well as student groups. To illustrate, as this system’s complete structure has not been framed yet, the IFRS and its features are not included in the academic curriculum. Educational institutions wou ld not include IFRS topic in their academic syllabus until there is a precise assistance from the SEC for large companies and some evidences on what may happen with private companies. Even the accounting professors have no precise idea regarding this concept. Therefore, students do not get an opportunity to assess different strengths and weaknesses of this new idea to distinguish between GAAP and IFRS. It is noticed that even experienced accounting professionals possess little knowledge about the complex features of the IFRS. Since students do not get the basic ideas of IFRS from their primary classes, they will face further difficulties in understanding this method in

Look at the pictures Essay Example | Topics and Well Written Essays - 1000 words

Look at the pictures - Essay Example Compared to the past, there are now simpler modes of communication, there are phones and computers which can utilize the vast internet system and enable people interact and communicate through messages, emails and even by web cameras where they can see each other. Technology has revolutionized the world not only positively but negative aspects that under values writing. Concern regarding writing skills has been raised every now and then; this has been mostly noted on the 21st century generation, the writing skills of most students and the general public has gone down compared to the skills of people that existed in the 18th and 19th century. This undermining of the writing skills can be attributed to the communication advancement whose roots have dug and spread deep in the modes of writing. Social media impacts on writing skills Social media is advancement during these times where different people across all continents has the need to interact and share activities in their lives, soc ial media such as Facebook and Twitter are some of the most popular social media in the world (Young, 146). These sites are known for interactions of friends who mostly use informal language and shortened words to pass their messages across. Statistics shows that social media is addictive to the youth of the current generation who have been known to spend most of their time in social media ‘chatting’. This chatting habit reciprocates to transfer of using of the chatting language to school settings which is inappropriate to the setting of formal language and writing. The negative side of social media is on how it affects the writing skills of the users, since this communication mode is cheap and available to everyone this affects growing children who engages in it at a very young age. This then becomes the way of life for these young people who don’t realize there are other ways like reading books by which people can spend their time. By reading books written by f amous people in the likes of William Shakespeare the young minds could have attained very special writing styles in form of stylistic devices and vocabulary. By use of social media, the means of communication is texting, this is by typing the words by pressing on buttons of the mobile phones and computer keyboards, this impacts negatively to the social media users as it does not allow them time to be able to improve on hand writing skills . The witting by way of pens is an activity that was very popular especially in the beginning of 18th century; this even led to the innovation and development of creative writing as the calligraphy a talent that had to be improved by constant practice by pen and paper. How education is affected by technology Positive As much as there are a lot of negative impacts of technology on writing, technology has some positive impacts on student writing. These impacts are positive in the fact that they enhance the educational value of all students who uses t he new technology (Ferris, 23). Through being able to go back and revise through the work, this is facilitated by software designed to check grammatical errors. Students find this easier compared to writing on paper which they have to go through word by word and in most cases ends up missing some mistakes (Ferris, 34). For many high and middle school students there has been a rise of the number of students who text update blogs and are constantly using the social