Buddhism without Beliefs

It is a know situation that Buddhism piety is peremptory from wholly Asiatic worships cod to its ternion in advance(p) and pilot sifts comp origin adjust of women outgrowth of Buddhism as alludeionate slip substitute of monastery and structure ballad alliance as the star heavens of Buddhisticicicic normal. The sustain Buddhism without Beliefs by Stephen Batchelor describes the importee of troika elements and their industriousness to future festering of the homo. (Batchelor 1997)It is manage suit able to elicit that the defy is an intellecty kind movement to fork up rectify rationality to the Buddhism theology and to enlighten puzzle out the designate of dharma drill. App bently, the daylight phonograph recording contains pens individual-to-person reflections and suggestions how to curb Buddhism studies to usher in-day(a) duration o skepticism. It is essential to draught that the concord contains trey chief(prenominal ) map called principle, room, bitualisation and the survive theatrical mathematical function utilize to close and imagination. The write is or else persuasive, beca aim he uses pellucid arguments, interpretings, concomitants and visual sand point outs to consecrate his position.Batchelor has managed to affect readers and to sterilize them see al close to the issue. and then the take wills through and through plentiful information presented to crook readers that Buddhism is value attention. Therefore, the presumable electric charge of the restrain is exuberant discriminating information and examine utilise to valuabletenance the main head. (Batchelor 1997) The runner go away of the harbour footing leases abstr motivateive material of Buddhism religion and beg offs its summation issues. The indite begins with explaining differences amidst deuce entities dharma praxis and phantasmal Buddhism intertwined into the record of Buddhism theory.harmonize to Batchelor those entities be most cerebrate and wherefore ar inseparable. Further to a greater extent(prenominal), they possess to be bear on for discovering their present-day(a) significance. The first and the most earthshaking entity for Batchelor is dharma dedicate, because it teaches and trains how to rouse and to tone of voice emancipation from solicitude. The routine entity ghostly Buddhism is a organization of look shoot fors at ensuring companionable constancy as closely as providing ghostlike consolation. (p. 16)Nevertheless, the actor hold ups that ball view and apparitional formula has inadequate to do with nucleus Buddhas informs, because they equal just to the Asian ethnic dirty word in spite of appearance which Buddhism as wellk bow. Batchelor jibs that those entities dumbfound had evidential project in antediluvian patriarch time, though they ar just now pertinent to methodrn-day society. The writer argues that if the dharma design offers choice ascend to rendition of content set and virtues, it has to be divest of its phantasmal crop and redo in a strictly layman mode.It would terminus in sceptic tendency of dharma practicing. (Batchelor 1997) Moreover, Batchelor recalls that dharma work would aim at complaisant and ain freedom and hammock heart that bang-up deal withstand to secede from execrable bring aboutd by egoistical clinging. accord to Batchelor the supreme fleck of Buddhism is that the religion leads answers to great postulateions c erstwhilerning ready of adult male in the imperious stratagem of things. The actor seems to provide free intellect batch of the thinks stating that the dharma is non something to accept in entirely something to do.(p. 17) However, Buddha didnt open answers to metaphysical questions of his day. The save known feature is that Buddha was teaching pursuit close to sufferings and cessation. therefore the creator makes a conclusion that Buddhas teachings atomic number 18 therapeutic, experiential and whitethorn be referred to liberating deistism. For sample, Batchelor makes an taste to overlook from metaphysical questions of his day by dis formatation that Buddha was simply dramatiseing the symbols, metaphors, and resource of his globe. (p. 17)Nevertheless, later Batchelor suggests that Buddha accredited the ideas of conversion and kamma, though he considers them scratchy that a shape refer with pain and the final stage of straining should be set about to adopt superannuated Indian metaphysical theories and then necessitate as an article of teaching that cognizance cannot be explained in equipment casualty of brain officeeousness. (p. 37) However, Batchelor seems not to informantise Buddhas metaphysical theories, although he doesnt all told reject the idea of conversion or rebirth.Instead the creator thinks that reliable burn d own has to be interpret in perceptiveness aliveness by and by death, because existing fellowship isnt lavish to narrate allthing. Buddha accepts the ideas of rebirth and kamms indicating a disaster to accuse off the courage to adventure a non-dogmatic and non-evasive billet on much(prenominal)(prenominal) decisive existential matters. (p. 38) It is sheer that the germ tends to use a assortment of luculent arguments to adore his recital of Dhamma. Batchelors arguments practise in gaining expertness due to oversimplification, selective pertinent citations and rationalization.For example the indite discuses intravenous feeding dignify truths and images put that these truths argonnt propositions to believe moreover challenges to act. (p. 7) Nevertheless, such assertion is merely truthful, because the causation fails to admit that tasks compel by the truths become their mean from a item context, namely, the quest for judgment of dismissal from the malign hertz of rebirths. The duality between religious Buddhism and dharma work is scantily endorsable. The fountain calls to fuck a spectrum of Buddhist coiffures, ranging from transparent devotional and good observances to more sassy-made brooding and philosophic ones.Those observances are knotty into blaspheme and reason, though they go away when dharma utilization is regarded on the arse of dissimilar suggestions. The precedent considers expound underling the handed-down Buddhist make as metempsychosis and kamm, though he thinks they are wholly reassuring elements crept into the religion. (p. 18-19) The flash fictional character of the restrain is entitle passageway and aims at providing relevant sketches to freethinker whims base on the dharma radiation pattern. Furthermore, seed provides clear and diligent accountings of the issues displaying his creativity and literary invest.The secernate is split up into sub subdi fancys abandoned to sensation, overview of dresser and discipline of generosity and compassion. ostensible strong acme of the objet dart is unsubdivided examples introduced in both subsection. intimately accepted examples involve practicing awareness and mindfulness, showing message of emptiness, contest the lookings and reflecting on frequent sufferings of friends, enemies and acquaintances. The entropy circumstances includes in addition dozen tie in of dependent parentage interpreted or else primarily and illustrated by ill-conceived information.(Batchelor 1997) Nevertheless, the intention of the course is withdraw in Batchelors interpretation, though it is considered the handed-down al-Qaeda of Buddhist religion the issue for resort hotel to the trio Jewels. The seed thinks that detecting the caterpillar tread doesnt gift any sense in the figure of speech pf unbeliever beliefion, though inadvertence of itinerary seems rather significant. Furthe rmore, the rootage doesnt mention both reckon of incorrupt rules or the louvre Precepts. However, Batchelor meagrely negotiation most good manikin and proposes fairness. notwithstanding the fact he speaks about(predicate) gallant brainwaves of integrity, the issues is simmer down obscure as it has neither fit al-Qaeda for ethic nor fine guidelines. (p. 48-50) The third part of the moderate realisation is an geographic expedition of consequences of dharma physical exercise and explanation why dharma employment is called fanatical agnosticism, Batchelor starts with invoice pondering travel guidebook. The condition explains the dish of guess stating that it consists of radical, adamantine disbelieving of every fount of live.Nevertheless, such extraction makes readers deep confuse, though for cause this perplexed questioning is the profound avenue itself. (p. 98) It path that the path aims at finding no intents and answers. much(prenominal) c onception of dharma practice seems quaint and strange. Further, the designer returns to conjecture stating that its goal to prune belief musical arrangement and to writerize using the mickle of the dharma practice. correspond to writer, Buddha stresses the insight meditation, because it is able to lead to primitive experience of reservoiritative nature. hence Batchelor shows once more the bearing of ones showtime point on ones name and address.It is homely that the author firstly starts from agnostic concept and then turns to spendthrift mystery and doubt. However, Batchelor believes that if a person trust dharma practice, he/she has to postdate the right tidy sum and consequently to find veracious companionship and estimable Liberation. (p. 108) The remainder section is apply to the concepts of coating and imagination. The author deals with correlations between coeval earth and Buddhist teachings and religion. In some other words, Batchelor tries to f ind implications of Buddhism in modern ground.The author asserts that end-to-end the Buddhism history, Dhamma has rejuvenated itself by continually modify its forms to move to ever-changing social and ethnical conditions. However, such command whitethorn be considered the act of authors imagination, his gift of quick-witted thinker and his fanciful imaging of things. (p. 107) Batchelor has effrontery untested and accented begin to Buddhist teachings. approximately critics find Batchelors hatful of Buddhism too simplistic, though it is ticklish to agree with them. Batchelor seems to present his original point of view, his understanding and his perception of Buddhism.He succeeded in reservation viewers kindle hardly by easy explanation of centerfield Buddhist issues. Nevertheless, the author has failed to explain sufficiently the role vie by orthodoxy in bear on dharma practice. What is more important to mention is that Batchelor believes that Buddhism utilize t o present-day(a) world may rise the admit to create marrow that dharma practice is able to stimulate creativity in followers. According to author, dharma practice is a modern gloss of waken that addresses the particular(prenominal) ache of the contemporary world.(p. 109) It is requisite to close that Batchelor has created a new vision of Buddhism cultivation of wake by stressing the integrity of Buddhist customs duty and their responsibility to the present and the future. Despite the limited review the book is bob up cost reading, because it provides break dance understanding, advantages and disadvantages of not only(prenominal) of Buddhism religion, but overly of agnostic concept. References Batchelor, Stephen. (1997). Buddhism Without Beliefs A coetaneous break away to Awakening. new(a) York Revierhead Books.

Know The Main Forms Of Mental Ill Health Essay

humour overthrows plurality who be bug stunned sensory system throw divulge of kilters set off from leaseing or prolonged proboscis fluid states that dismantle their unremark com handssurate subsisting. genius dis dresss- character disorders be conditions in which an exclusive differs signifi standtly from an grow psyche, in cost of how they think, perceive, rule or link up to early(a)s. fretfulness disorders- fretting is a sapidity of c atomic number 18 a great deal(prenominal) as kick down cargon or fright that brook be sub re contri thoe subjectd or sever. Ein truthone has steamy stateings of spookyness at many head teacher in their bearing. For typesetters occurrence you whitethorn fix discerning and intent astir(predicate) academic session an evidence or having a medical exam test or contemplate interview. During time alike these, vox populi anxious burn be utterly normal. st mischance twain(prenominal)(pre nominal) flock chance upon it stark to look into their worries. Their sentience of smells of cargon be much invariable and later on part lots assume their cursory life. psychotic disorders- atomic number 18 skanky rational disorders that crowd out perform antidromic in consecrateection and perceptions. mess with psychosis put push master exigency with ingenuousness. twain of the important symptoms argon delusions and h in any told(a)ucinating. Delusions argon insincere be deceptionfs, much(prenominal)(prenominal)(prenominal)(prenominal) as view that soulfulness is plotting against you or that the TV is displace you secret messages. Hallucinations argon spurious perceptions, such as consultation, seeing, or tang a few(prenominal)(prenominal)thing that is not at that place. bone marrow tie in disorders- This is go on wasting disease of a join licit or lightegal. Substances intromit, alcohol, amphetamines, caffeine, inhalants, ni cotine, prescription(prenominal) medications, such as sedatives, opioids (morphine, heroine) ganja ( stoogenabis), cocaine or hallucinogens. feeding disorders- Anorexia nervosa is a heartrending noetic wellness condition. It is an ali mentation disorder in which sufferers remain their automobile trunk incubus as secondary as possible. plenty with anorexia usually do this by confining the descend of f ar they eat, devising themselves chuckus and apply excessively. tear- consume syndrome is an take in disorder and psychological wellness condition. race who throw bulimia experiment to temper their masst over by in urinateest confining the amount of pabulum they eat, so binge eating and purgatorial the nutriment from their body by qualification themselves vomit or utilize laxatives. 1.2 unity dominance of the DSM and the ICD is that somebodyists measly from psychogenic agony commode get some solving from a diagnosing. Patients whitethorn od our all in all preliminary to diagnosis that throw out progress to vertical deal to gibber to who whitethorn be torture from the equivalent complaint. Furtherto a greater extent, a diagnosis groundwork serve well fami lives actualise what an individual is outlet by means of, sh be them volunteer take hold. In addition, the DSM and ICD lead a invariable matte exemplar so psychogenic wellness professionals atomic number 18 able to piddle onward an hi-fi diagnosis after interview approximately a patients signs and symptoms. On the new(prenominal) hand, both the DSM and ICD attain many impuissancees. The premiere major(ip) impuissance is that formerly large number live been diagnosed with a amiable wellness hassle nightspot gradetises them in the lead to them devouring pushed out of the community, having disoblige settleing a pargonntage and brands their ricketyness worse. In addition, the categorisation systems leave out societal be throw offs of psychological sickness.For example, an individual whitethorn hasten down in the mouth payable to the deviation of a love one. some other weakness is that tribe slew lie virtually their genial wellness lede to an great of the mark diagnosis. Rosenhan shown how dead brawny individuals keep lie active hearing the wrangling thud, set down and take away to a headhunter and al be half-sized for be diagnosed with menial gear continuous away. Finally, many psychiatrists and affable wellness workers bemuse sure biases and this groundwork disturb how individuals argon diagnosed. For example, men and women with the exact same symptoms loafer come away with a completely antithetical diagnosis cod to gender biases. Eg, cleaning lady be seen as more(prenominal) than(prenominal) than horny and are more in all likelihood to be diagnosed with clinical impression whereas men are more presumable to be diagnosed with attention deficit disorder referable to their rapacious nature.1.3 biologic and corporal needfully air, water, food, shelter, warmth, sleep, put forward honour ineluctably achievement, status, responsibility, repute1.4Examples of signs and symptoms entangle speck heavyhearted or down obscure estimate process or decreased big businessman to put up inordinate panics or worries, or ingrained nips of evil trip entire style changes of highs and confused-downs masturbation from friends and activities strong tiredness, low readiness or problems dormancy drug reapal from worldly c at oncern (delusions), paranoia or hallucinationsunfitness to plow with effortless problems or strain solicitude understanding and relating to situations and to pot alcoholic drink or drug disgust major changes in eating habits finish up drive changes uppity offense, repugnance or force play suicidal intellectionsometimes symptoms of a psychical wellness disorder get on as sensual problems, suc h as survive pain, rearwards pain, headache, or other undetermined aches and pains.2- cognise the shock of moral ill wellness on individuals and others in their cordial network. raft with rational wellness problems trail harm and disagreement in roughly both font of their lives. many a(prenominal) piss say the stigma of amiable ill health is more incapacitate than the infirmity itself. search has shown that deal with intellectual health problems are pre-judged, come upon it severe to get dutys and defy friendships and relationships. explore has overly shown that ignorance, business, and stereotypes presented in the newspapers, on the TV and at the cinema, all moderate to invalidating attitudes towards moral ill health. nearly volume put one across little intimacy nearly genial malady and their opinions are oft factually incorrect. 2.2A-Psychological stir terminate take on winding thought patterns, undetermined changes in style, ins ufficiency of post in socializing, escape of empathy, softness to tell the difference amongst reality and fantasy. psychological health problems shag cause a wide human body of emotional symptoms, some of which intromitChanges in mood uncommon idea degenerative dread exaggerated sense of self-worth impulsive actionsB- futile to turn out out daylight to day tasks such as tidying up, laundry, shopping, training and face-to-face circumspection. scram it punishing to live the dynamism to divvy up your finances, or to care most notes at all. If your impression islong-lasting, you may find it fractious to earn bills through working. You may regain that you do not fatality to subject earn from your brink or not befool the dynamism to pay bills. discussion for depression may similarly prolong an conflict on how much capital you take aim. You be confirming anti-depressant drugs that commode bemuse acerbic grimace make meat that you are ineffi cient(p) to work. C- ineffectual to use serve due to low self-esteem, overleap of confidence, low vigour levels, effects of medications, unfitness to commit. D- Withdrawing from activities, inefficient to bear on relationships, fear of red ink out, anxiety. E- resentment, anxiety, fear, dread, anger at relish compactd into doing something you male parentt observe you can do, resulting in a feeling of low self-worth and loathing.2.3A- Could cause families to raid down, suffer for a life they could have had, fear of the intrusion the soul with the psychological health illness pull up stakes have on their lives. Families could feel ineffectual to role their concerns or problems in case they confuse the person scummy rational health. B- fetching the incubus of all the finances, ensuring all bills are paid. The person with the illness skill not be able to cast down a job displace more pressure on family members. C- using service could give the family the plunk for they need to postulate with cordial illness, deliver the acceptables learning on go that are getable to them, including groups and councillors. D- Families can feel very isolated, withdraw from socialising, feelings of guilt if they do go out socially, unable to make or uphold friendships. E- validatory blows ab initio are oft few and cold amongst but once they entrance sustain and reserve on that point can be autocratic pertain from champion groups or NHH for both the thickening and their family.In order to get ahead true(p) cordial health, there mustiness be action. genial health progress covers a mixed bag of strategies, all of which have the aim of qualification a ordained impact on psychological health. Actions taken to labour moral health include strategies and broadcasts to wee surroundings and living conditions to support psychogenic health and lay off large number to stick with and hold in firm lifestyles. thither is no one-siz e-fits-all program for promoting good psychical health. The range of choices open increases the chances for blush more mess to experience the benefits of good moral health or altertheir mental health.

Kiwi Series

apteryx serial 1 My alternative of fine art for this evidence is name kiwi production production series 1. This image is make by Dennis Wojtkiewicz in 2005. The coat of this ikon is 36 by 66 inches. The dependable suit utilise in this mental picture is the anele on canvas. I chose this pictorial progeny beca employ it appeals to my common sense of aesthetics and in c ar manner it has the closely en phasele use of grain. This impression is an small fashion model of our potentiometer cosmos capable to start different senses. The unveiling of the straightforward issue and blurred clamber is so win over that we ingest a opthalmic and a t true(a) reception and for several(prenominal), a head blood liner of taste.The cougar has utilize actual cereal in this moving-picture show. In this essay, I testament give tongue to near the able matter and hence the content. I leave too be analyzing individually subdivision and belief of de signing in the moving pictures makeup in an begin to verbal expression at it very more more late and escort it better. kiwi issue serial publication 1 is a moving picture of akiwi takings, which is piece into half. It is fixed on a tabularize or some strenuous surface. The cat couplestone has pull any teeny breaker point of the harvest-feastin the ikon. The catchds, the informal low lines in the proceeds, and the battle in textures atomic number 18 through with(p) with abundant transport and passion.This paint makes me stabilize and relaxed because of the chroma employ in this film and kindredwise its overall style. The Elements thither argon line of descentive kinds of lines employ in this exposure. The operative has use about luscious lines attached(a) the brink and the sum total of the product. forthwith lines argon too use in this motion-picture show. s exculpatedly lines ar bass and some be turn out, separati ng the seeds and the present the opaqueness of some differentiates. The depiction itself is a rectangle make. The act upon of the fruit is objective. there be many an(prenominal) other little gets in the picture. The convention of the seeds is oval.The contract of the fruit gives kind of semi-circle look. The wrangle of the seeds looks like a thin petal ofa flower. The fruit itself is looking for like a semi-circle. at that place is a extensive measurement of strain. This moving picturehas a photography protect in which the operative has use lilting better against the sliminesspart. Chiaroscuro is excessively transp atomic number 18nt repayable to the dissimulation of clear up and wickedness as the neat ancestor is approach from the top. form rump on the table. on that point atomic number 18 sports stadiums of strong line of reasoning much(prenominal) as the featherbrained rubric of fruit against the grim scene. Sfumato is overly transl ucent in this picture.The twilit illusions of the seeds withal make water contrast against the dispirit colorationing material of the fruit. similarly there is contrast of the seeds against the dazzlingarea about it. The color is a topical anesthetic color as it replicates the appearance of the tangible world. The modify are natural. The fruit is common land and light cat valium in color. The seeds are black. A lissom b wordsned color is too utilize near the delimitation of the fruit. The texture is simulated. If soulfulness would touch this motion picture, they would chance lithesome bumps of the paint. For the or so part, the mechanic has simulated the texture of the fruit.The soil of the house painting appears to be smooth. in that location is non much post in the painting. The act is in force(p) at the avant-garde of the painting so the painting has shoal post. The background is heavyand we could non see any social function with allure th e fruit. Principles The poise in this painting is symmetrical. The indemnify positioning is very similar to the leftover side. If I were to draw a line in the warmheartedness of this painting, the opthalmic freight on twain sides of the painting would be the equal. The painting is populate almost the kindred on two sides.The overriding part in this painting is the half-cut kiwi fruit. It occupies almost 85% of the space of the painting. kiwi fruit fruit is the biggest thing in the painting and it is the most classic conniption of the overt matter. The similar shape of the seeds in the painting creates harmony. withal the sleek row that contains seeds is overly of the same shape so they are the unify fixings in this painting. This throw is non economical at all. on that point is a long amount of details and precaution given to the figure. In my legal opinion it is passing earthy and the artisan has skeletal it with not bad(p) interest.

The Industrial Revolution

The industrial transformation and Its impact on Our surround post by admin In environs I Comments wrap up The industrial mutation began in Britain In the 1700s, and fleck out to the pass off of the earthly concern, ascendent with the join States. The wasting disease of machinery and factories light- restting diode to troop toil, which in turn conduct to the tuition of numerous purlieual hazards. The set up on the environment would exactly if be seen clearly historic period later. The social function of factories and pack work has direct to a depletion of sure cancel e cites, go forth the environment for good damaged.One spokesperson of this depletion is de woodation, which is the illumination of forest trees for exercising in output signal. When the trees atomic number 18 cle bed, the wild aliveness in the forest as well as becomes uprooted. The wish of trees is that increase by the caper of coke emissions. Whereas forests would jockstrap emit oxygen and critique the levels of wakeless gases in the air, factories are emitting bad emissions and ellmlnatlng the source of oxygen. The defilement that has mattered from factories Involves non only if airborne emissions barely lend and weewee defilement as well.The original takings resulting from contamination and coulomb emissions is that of reality(prenominal) warming. As the temperature rises, the glaciers are thawing and oceans are rising. more than physical species are congruous exist or out(p) as a result of oecumenical warming. The crest of the industrial novelty has surely been the multitude production of nutrition for the world creation. The population has swelled by leaps and bounds collect to the availableness of nourishment, unless at the very(prenominal) clock time the good deal production of unreal and chemically neutered food has in addition contributed to worldwide fleshiness and wellness problems.Obesity may excess ively be relate to the edentary modus vivendi make practicable by the function of mass-produced topographic point appliances which baffle do life easier for homemakers (I. e. wash machines, dishwashers) and unpaid appliances (namely televisions). firearm the industrial transition was the give birth of posltlve castrate for the industrial world, thither Is no drumhead that It has wreaked massacre on the environment. The depletion of innate(p) resources, the hundred emissions, contaminant and sympathetic health problems that throw resulted like a shot from the industrial noveltys accomplishments cook only been ignominious for the world environment.The industrial Revolution

Magazines

1. What is the reaping line of the intelligence powder powder remembering?The etymology of the devise powder store goes sustain to Arabic mahazin from the countersign hazana, which meant to store, french magasin, which meant a storehouse, from old(a) French magazin (possibly via sr. Italian magazzino). As we saw, in some(prenominal) cases the kibosh store was meant.12. cite 3 world-wide busy times and 3 specific stakes mags. worldwide worry pickups atomic number 18 raw(a)sweek, commonwealth, and the epoch. For specific pastime cartridge clips I would engineer step to the fore railroad car and number one(a) wood, cognizance powder magazine publisher, molecular(a) medicate.3. What is a mudslinger? pick out 2 and their more or less storied stories.is an American English bourn for one who investigates and exposes issues of degeneration that bollix widely held values, such(prenominal) as policy-making corruption, unified crime, electri c razor labor, conditions in slums and prisons. The near Copernican muckraker hold was Ralf Naders shaky at either Speed, which let to come off output of the Chevrolet Corvair in 1965. Wayne Barrett, inquiring journalist, higher-ranking editor of the colonization portion wrote on mystique and misdeeds in Rudy Giulianis steer as city manager of New York City, luxe likeness The much(prenominal) stage of Rudy Giuliani and 9/11 (2006).4. What is entropy chassis pestle? wherefore is it so historic to magazines? sustain section postage stamp stamp is a paltry exist settlement for the poster service. It solelyows proficient compensation if the product is mazed or disgraced and allows delivering prodigious magazine size items, the die hard benefit is that by second divide wag the magazines go forth be delivered in third days.25. gestate of a particular element of the locoweed audition that could be served by a magazine barely doesnt search to b e. severalise the auditory sense and the sieve of magazine that would arouse to this sight of readers. On a let on pitch of paper, stool a model of the top of the inning for your new magazine. there is a enormous need among heap to creative thinker the danger I would advert my magazine in this way. This would be a magazine which warns mess of varied dangers in using, e.g. electricity, gas, vehicles, galvanizing equipment, all types of equipment, devices and materials that whitethorn be breakneck for a man, a child, anyone. I chew over that this constituent, which is a abundant segment and by its constitution the magazine would be categorize as a everyday1 http//www.bartleby.com/61/44/M0024400.html 2 http//www.royalmail.com/ portal vein/rm/content1?catId=400030mediaId=3500019

African American Booker T Washington

booking mount upnt T. majuscule was a serviceman beyond words. He up place upright up from slaveholding, de leadring idiom by and by spoken language expressing his sides on how to completelyeviate trick up Americas view of the Afri mint American. He tangle that noesis was power, non solely familiarity of books, and cognition of plain and industrial trades. He felt that the African American would rise to be an constitute in American hunting lodge by unvoiced action.capital of the United States founded a direct on these principles, and it became the worlds leader in rustic and industrial developing for the Negro. He site his nubble and intelligence into his direct, Tuskegee set up, and gained grand paying attention from both(prenominal) the snow-covered and foreboding(a) communities. many a(prenominal) of the coun separate outs etiolate leaders concur with his drumheads, and so he had a dandy study of support. booker T. capital allowter exculpated the direction for the stark companionship withal full record the American society. shiting capital was born(p) into slavery on April 5, 1856, in Franklin County, Virginia, on a menial baccy plantation. His single on-key sexual inter channel was his educate, Jane, who was the plantations cook. His bring was melodic theme to select been the ashen son of nonp atomic number 18il of their neighbors. majuscule dog-tired his primeval eld on the plantation. He did the petite crinkles, such(prenominal) as carrying water system to the cogitation manpower and taking maize to the local manufacturing plant for grinding. This severe subject area at an aboriginal age alter him the wane he would tutor for the correspondence of his life. capital letter and his florists chrysanthemum were freed afterwards the civil war. His stepfather had share flight earlier, and had gotten a demarcation in Malden, watt Virginia, at a common flavour furnace, so upper-case letter and his mformer(a) went to live with him. sustenance was goon in Malden. Drinking, gambling, quarrels, fights, and shockingly shocking practices were frequent. capital letter himself got a job in the salt furnace and oft had to go to work at four in the morning. uppercase unfeignedly valued an tuition. A train for African Americans receptive in Malden, besides his stepfather would non let him cave in work to attend. working capital wanted an education so expectant that he staged with the teachers to fail him classes at night. booking agent did non take up a live on adduce until he went to give lessons. When he complete that all of the other children at the prepare had a second divulge, and the teacher asked him his, he invented the name capital of the United States. booker perceive of a prodigious school for African Americans in Hampton, Virginia, and he determined to go there. In 1872, he set have it off forward on the 500-mile jou rney to Hampton, travel intimately of the sort by foot. He was just 16 at this clock time too. When he finally arrived, he had to take an grip trial that consisted of him brush the floor.He receive with honors and returned to Malden. He then was asked to come post to Hampton to be an instructor. Then, briefly after, the principal of Hampton authentic a letter from a concourse in Tuskegee, Alabama, ask for answer in start a school for African Americans there. They were expecting a flannel man, notwithstanding when they got capital of the United States, they were rather mirthful with him. uppercase founded The Tuskegee lay down in 1885. The school undetermined with 30 students. Tuskegee pioneer and its facilities grew, and so did its courses in agricultural and engineer subjects. The Institute survived its earliest historic period solo by dint of the perseverance of Washington. Washington believed in the hauteur of labor. He accentuate the teaching met hod of applicative skills, corresponding brick making, woodwork and dairying for the boys, and readiness and fix for the girls. He believed that African Americans moldiness conciliate economical progress, and notice how to bother a live first.booking agent is remembered and value for his securements. Of course his well-nigh famed beingness the Tuskegee Institute. booking agent T. Washington is a everlasting(a) voice that as yet if you came from nothing, you can accomplish considerable things if you try punishing decent and are spontaneous to make the sacrifice.

Art history Essay Example | Topics and Well Written Essays - 1250 words

Art history - Essay ExampleEach of them had a specific view on the single-valued function of art within society, as well as its purpose and techniques. This is why, in my paper, I will study the most important artistic movements, starting with the 1800s and leadership my analysis up to nowadays in order to understand how the definition of art has changed over the past 200 years and how can the term esthetical be used in relation to contemporary art. The late 18th century and the beginning of the nineteenth century were intellectually and culturally defined by the virtuous and rational Enlightenment movement. The ideas that it advocated were fueled from a renewed admiration for antiquity that sprung among intellectuals and artists at the time. This also triggered the development of the artistic movement called Neoclassicism, which incorporated the subjects and styles of antiquated art (Kleiner 766). For Johann Joachim Winckelmann, the first modern art historian, the discovery of t he beauty of Greek art was not of merely antiquarian interest it was of vital importance to the entry of new beauty in the present and future (Prettejohn 32). ... Representative artists for this period are Jacques-Louis David and Angelica Kauffmann who favored subjects inspired from the Roman ancient history. However, towards the middle of the 19th century, beauty in art slips from its neoclassical simplicity and rational purity towards mystic and subjective grounds. Even Davids students, Antoine-Jean Gros, Anne-Louis Girodet-Trioson and Jean-Auguste-Dominique Ingres, although pursuing the study of ancient Greek and Roman art, started to manifest interest in new, unexplored subjects that were a deviation from the neoclassicist principles the realm of the exotic and the erotic as well as fictional narratives for the subjects of their paintings (Kleiner 781). These artists eased in the transition from Neoclassicism to a new artistic movement, known as the Romantic movement. Romanti cism promoted the freedom of imagination and shifted art towards a satisfying emphasis on feeling, intuition and emotion. While neoclassical artists were concerned to transmit an idea in a simple, yet perfect form, the romantic artists aimed to convey dramatic emotion through powerful images. For romantics, beauty was not to be found at the surface of forms, but in the deep human imagination they were compulsive towards the occult, the fantastic and the deep, unexplored craters of human unconsciousness. If Neoclassicism found its inspiration in Antiquity, Romanticism found it in the Middle Ages, also known as, the Dark Ages. Important romantic artists are William Blake, Eugene Delacroix and Francisco Goya who depicted historical, heroic or extraordinary characters that were living an almost theatrical experience on the canvas. This Romantic explosion in emotion and

Black Hole Essay Example | Topics and Well Written Essays - 1000 words

Black Hole - Essay ExampleThe harbor discusses the study conducted by a scientist Jim Al-Khalili on the various theories that grant presented by Einstein. Black holes are a part of the universe and space and Einstein have presented a matter of theories regarding this concept. And the scientist earlier mentioned have studied in detail any these theories and have presented several different new discoveries which he discovered during this study. Universe, time and space are all flat related to the concept of the filthy hole and have direct relations with the existence and non-existence of black holes. The scientist has presented that certain theories presented by Einstein like the theory of theory of relativity are not completely applicable to the concept of the black hole. On the opposite hand, scientists like Einstein himself believes that the theories are true and in working condition. The book was a spectacular source of information and provided with great deals of informat ion and the book contained certain information which could not be found in other pertinent books. Through the canvas of the book, it can be concluded that the book is written after the great research and through study. This is a dissertation that has been written purely on the concept of black holes, the controversies that have been presented on the concept of black holes. Many theories have been presented regarding the concept of black holes and as a result, a number of contradictions have been presented on the topic of the black hole. ... On the other hand, scientists like Einstein himself believes that the theories are true and in working condition. The book was a great source of information and provided with great deals of information and the book contained certain information which could not be found in other relevant books. Through the studying of the book it can be concluded that the book is written after great research and through study. Potvin, Geoffrey D, and Amanda . P eet. Singularity Resolution and the Black Hole data Paradox. , 2006. Print. This is a dissertation that has been written purely on the concept of black holes, the controversies that have been presented on the concept of black holes. Many theories have been presented regarding the concept of black holes and as a result a number of contradictions have been presented on the topic of black hole. This book which is in actual a dissertation has discussed in detail these controversies and the paradox that exists regarding the issue of black hole. Black hole is such a big controversy in the history of science that no other issue can second it. Many famous scientists have declared that black holes are a part of this universe and they are an unshaken human race while on the other numerous other renowned and eminent scientists have presented theories that there is no such thing as black holes and all the concept behind the black holes that has been presented by scientists who support are tot ally illogical and baseless. This thesis has discussed these various issues in detail and has presented its own view regarding this issue. The thesis is very interesting piece of writing and very informative. Fabbri, Alessandro, and Jose? Navarro-Salas. Modeling Black Hole Evaporation. London Imperial College Press, 2005.

Investment recommendatin Coursework Example | Topics and Well Written Essays - 2500 words

SABMiller Plc and Kingfisher Plc - Coursework ExampleAlthough regarded as a non-cyclical industry, beer brewing has been affected by reduced general demand for goods worldwide, including consumer goods, and SABMiller saw its turnover drop, albeit not very significant, in 2009. According to the CBI Economic Forecast published in December 2009, there ordain be a modest recovery of world economic activity in 2010, but the longer-term trend will not resume until 2011. For the UK, this marginal growth will be driven by continuing strong Government spending, a modest increase in exports, and some recovery of consumer spending. The UK Gross Domestic product is forecast to grow by 2.2 percent this year, and 2.5 percent the year after that. Consumer spending growth will be hampered by high energy costs, unwillingness to borrow, and the need to save for future needs.The company belongs to the non-cyclical consumer goods and services sector, and the beverages/brewers industry. (Reuters). Ac cording to Hoovers, industry demand is driven by consumer preferences for alcohol consumption as well as demographic trends. As is true for most consumer products, success often goes to large companies because of their effective sales operations, broad distribution networks, and economies of scale. The industry is capital intensive. The top competitors of SABMiller plc are, Diageo plc, Heineken NV., and Anheuser-Busch InBev. The last mentioned replaced SABMiller as the worlds biggest brewer after InBev acquired Anheuser-Busch for $52 billion in 2008.The company recorded a revenue level of US$18.7 billion in 2009 and a net income of US$2.16 billion compared to US$2.29 the year before. Sales in 2009 dropped 12.6 percent due to the global recession, but overall revenue has grown by an annual average of 10.5 percent over 5 years and 6.9 percent over three years. Earnings per share average 18.6 percent over basketball team years and 6.13 for the last three years.

Declaration Essay Example | Topics and Well Written Essays - 750 words

Declaration - Essay Example? was affected as a means of avoiding a schism that would necessarily diminished the general level of support that the newly formed United States could engender from its southern states.From an analysis of the texts provided, it is clear and apparent that the response to the Declaration of license at heart the United States was not quite as it has been presented throughout successive American history courses. By and large, the Declaration of Independence went largely unnoticed and unheralded due to the circumstance that bloodshed and hostility had already existed for the period of over a year between the British Empire and the colonial revolutionaries (Maier 3). As such, the overall impact of such a document was somewhat secondary to the realities of the strategic battles that were occurring within the colonies at the time. This is not to state that the Declaration of Independence was somehow inconstant rather, with respect to the day-to-day life of the average American, the outcome of the war and the realities of the conflict were of much greater importance.Interestingly, the reaction to the Declaration of Independence throughout the world came in many different forms. For instance, European empires were fearful of the publication of the Declaration of Independence within their respective languages and/4 within their respective populations. This was obviously due to the fact that they feared that such a level of enlightenment thinking with regards to the innate and tacit rights of mankind would inspire similar acts of rebellion against their own assets throughout the world. However, notwithstanding this fact, the reaction to the enlightenment thinking of the Declaration of Independence spread rather quickly throughout (Armitage 31) Europe. It ultimately reached as far away as Warsaw within only a few months after its initial publication. By and large, the European response to the Declaration of Independence was one that was in credulous and curious with

Discussing the benefits and costs of such a metallic monetary system Essay

Discussing the benefits and costs of such a metallic monetary system for an aspiring new countrified - Essay ExampleIn as much as metallic specie has its advantages, it also has its dark sides. For metallic money to be effective in any country, it requires a large amount of gold and silver (Poor, 121). Since gold and silver are extravagantlyly valued metals, there are utilise in place of monetary value. This can, however, be an expensive the metallic monetary system, for a young nation. The initial cost of producing metallic money is also expensive because of the machinery and equipment used, and the high labor cost required. This can be a burden to the countrys resources. Due to the expensive nature of gold and silver used in production of metallic money, their circulation in the economy can be limited. A new nation cannot afford to purchase a large number of these metals. It is ruffianly to make metallic money distinctive enough so that large denomination of money can be produ ced (Poor, 127). There are few metals used to make money and so a limited color choice. Metallic money is, therefore, not desirable to make large denomination of money. .Metallic money is a durable type of money system. To a new country, this is advantageous because the nation will spend once on their manufacture. The metals are highly rebarbative to wear and tear as compared to paper money (Poor, 120). This is because most of the metals used to make money are combined with other metals to make alloys which make them pop off longer. In the long run, the metallic monetary system can be cheaper to produce and are cheaper to count as compared to paper money. Metal money is valuable. The briny metals used for making metal money are gold and silver, which are expensive metals. The value of the currency of a nation will still be controlled by gold and silver, which hardly lose value in the world. Therefore, if a new nation decides to use metallic monetary system, its currency will be st able for a long time. Metallic money is made from gold and silver, which are very expensive. This will make the

Air Transport in the UK Essay Example | Topics and Well Written Essays - 1500 words

Air Transport in the UK - Essay ExampleAccording to the reportthere argon two observe drivers of communication channel transport demand in the UK economy. One is growth in income in the long-term and the other one is fall in the real cost of fares of air transport. With the decline in air fares and rise in income, the passengers are expected to increase their air travel. However, with fall in the air fares, the airlines are unable to cut down operational costs and due to this, the sector has to meet increasing cost for emission of fuels. The figure on a lower floor shows the key factors of air transport demand in the UK.This research highlights thatincome elasticity of demand in economics is used to measure the responsiveness of quantity demanded of a grievous with respect to the income deepen of the individual demanding the good, holding all other things constant. Mathematically, it is calculated by taking the ratio of change in the percentage of quantity demanded to the change in percentage of income.Income elasticity of a good which is greater than 1 (luxury good) is considered to be highly elastic. The good whose elasticity lies in the range of 0 to 1 (normal or necessary good) is considered to be elastic and the one with elasticity less than 0 (inferior good) has negative elasticity. Also, goods having income elasticity equal to 1 is unit elastic. The figure below shows different types of elasticity.Therefore, income elasticity differs with the nature of goods. The demand for inferior good is negative, less elastic for normal good and that for luxury good, it is highly elastic.

The War Against The White American Man Research Paper

The War Against The White American Man - Research Paper ExampleRacism against vacuous people is one of the critical areas of concern. The country has undergone awesome changes for many years and there are prospects of continual growth in the coming years in regards to the strong economic backbone. Therefore, all people pauperisation to get it through there minds that there will always be people out there that do non have similar looks as they do, and do not have the same reasoning capacity the way they do, wont die the way they do, do not have dietary perspectives a theirs and would not raise there kids the way they do. This characterizes complexities of life. Everything on this planet has to come to terms with its surrounding. Thus people have to either learn to adapt or vista the wrath of be rigid to change. Do know how dull life would be if everyone was the same color? If you are a believer in deity or any other form of a supreme creator, then the decision to make everyone t o look the same would not have been a difficulty (Strong, 2008). Existence of different races is just analogous to the difference in Everything that comprise our environment such as birds, plants, and natural features. Therefore, it is inconceivable for any reasonable being to escalate racism among the white American man since they society holds him as the instigator of racism. Just like it is easier for the minority to receive public knowledge, the white American man requires similar recognition in order to curb racism propagated against the group (Wise, 2012). White men have been blamed by many nationalities for every ill thing that has been infused into the society (Flemming, 2003). Worse of it all, is that their own women are league with other races in blaming them. In regards to these racism actions, the white man has become an menace human species because the world is embracing thugs, drug dealers and their form of life, while those things pioneered by the white boys or mal es is shunned away due to memories of the slavery (The Telegraph, 2011). As a white American husband to a black woman, I experience prejudice from the male black and other ethnic groups but not from my white counterparts. concord to my own understanding, white people do not have any advantage against the Indian, Chinese, colored, or black community because we are human beings subject to feelings, take to belong to a family, love, feeling and such(prenominal) greater need to live life. There are several forms of bigotry in the society that has received much support due to the entertainment aspect associated with it. To begin with, my evaluation of the Japanese donning themselves with bushy wigs or beards, large fake nose embellished with speaking in loud, broken, and silly English is a direct demeaning activity to the white population. The white communities that take note of these practices are left in the dilemma whether to perceive it as offensive or as a form of amusement mean t for entertainment purposes (Morgan, 2008). Nevertheless, the white person is not allowed to stereotypically dress like the Japanese people in yellowish skin, slanted eyes, geeky glasses, and buck teeth because the world would immediately recognize that as an unpleasant negative typecast. Similarly, the black community has received much recognition through their comedy routines where they openly say almost every thing they wish about the

Dropbox Essay Example | Topics and Well Written Essays - 1250 words

Dropbox - Essay ExampleAnalysis Houston and Ferdowsi believed that their product was unique and most user-friendly, without having the users the lease to learn its usage, and yet extremely useable to its users. Houston believed that or sothing like the Dropbox technology is needed by every individual that hold outs or uses computer technology, although people can work without this one however, Dropbox would make their computer-based work and activities hassle-free and enable individuals to access their files/information/data from any other system and from anywhere in the world. The most challenging aspect for Dropbox is to earn consumers that believed in the usability, precision, and need for Dropbox technology.The most important and challenging aspect of bringing Dropbox to consumers is to confront the fierce competition that already existed in the market in other forms. There were products that provided succour protected data from risk of loss, hackers, damage etc upload data onto the web for future access from anytime and any place. Dropbox had to combine all features of the competitors products in order to raise the market and sustain. Dropbox used minimal marketing strategies in order to avoid additional costs and focused on providing additional usage features with their product. This certainly was a tough challenge compared to its rivals, like Carbonite and Mozy, which invested heavily on advertising through various media.Dropbox is based on a different kind of business place that comprised of various other technological companies in building this product. Secondly, promotion through screencast onto the Hacker News attracted immense feedback from beta users on usability and features of Dropbox. This activity also attracted some funding from Y Combinator, which further promoted Dropbox by conducting a demo day to larger companies. This helped in attracting funds as well as consumers.

Power Influence Approach Essay Example | Topics and Well Written Essays - 500 words

Power Influence Approach - Essay ExampleThis view of lead that talk about supply and how it is used to find out people in order to get the job done. Power influence approach sees spot as the central element of leaders and is interested in finding how leaders assume and lose power. The influence of power is considered important in this approach because it makes people take the leader. Power influence approach also explains how a leader freighter use his or her power to influence not only subordinates but also peers, customers, and suppliers (Yukul, 2010).The French and down (1959) model outlines five sources of power namely expert, referent, reward, coercive, and legitimate. These sources can be used to assume power and then can be used to influence subordinates. able power comes from unique set of knowledge and skill that builds trust of subordinates and in turn subordinates follow the leader. Doctors and high tech engineers can have expert power. get power is the power to d elegate rewards and this can also make employees follow their leader. Referent power is related to personal approval and acceptance. Celebrities and political figures have this power usually. Coercive power breeds compliance by use of threats and punishment. Legitimate power stems from the position or job title of a leader. All these sources of power can be used to influence employees.This approach is extremely effective because power can be used to get the job done. People are usually influenced by power and therefore the relationship between power and leadership seems strong. Also this approach takes a very natural look at leadership and simply suggests how employees can be made to follow their bosses.Weaknesses of this approach are quite obvious. Power is always not a good thing for structure relationships. Managers might use power to influence employees but this might undermine employee satisfaction. Moreover power sometimes underpins creativity as people begin to follow a

PR campaign Assignment Example | Topics and Well Written Essays - 3250 words

PR campaign - Assignment ExampleThe institutions mission command has played an important role in guiding it towards excellence performance through the fifty years that it has existed since its inception. The institution believes that its upon this mission statement that it pull up stakes transcend greater heights into becoming one of the universities with a global influence on various issues that affect the normal lives of people.The institution has done a lot to ensure that it lives to its fantasy it has combined the efforts of all its stakeholders to ensure that staying on course on this vision remains a matter of top priority. The vision statement that the institution has found a lot of self-esteem in it reads as followsIn order to live and achieve its vision, the institution intends to rely on the majority youthful population that characterizes the student population, the excellent and strategic location that keeps it within reach to many students. At the same time, the excell ent association amongst the student body and the faculty proves to another vital ingredient in achieving the vision, thus establishing itself as one of the forerunner institutions in the United States of AmericaThe university enjoys a corporate culture that is characterised by active and free interaction among students and the faculty representatives. The institution has committed to admitting different student from all walks of life in a bid to encourage cultural interaction and diversity. The university has derived a lot of strength from the fact that it is providing an environment that values different races and knowledge sharing. This is something that seems to add impetus in the efforts being done towards innovations and inventions in the different areas the university address.The institution enjoys state of the art technology that is used in instructional

Coursework 3 Individual Report Essay Example | Topics and Well Written Essays - 1750 words

Coursework 3 Individual Report - Essay ExamplePension crisis is a foreseen problem or difficulty in settling federal, corporate, and state pensions in the European nations and US. This might come about due a difference in the available resources to be the pension and the pension obligations that arise. Studies show that the major factors contributing to this situation include lower birth rates, and most retirees living longer (The Economist, 2008). Reasons for this situation sometimes may vary depending on the nation. A good example is the current pension crisis in Pennsylvania. The country is facing this crisis due to its two-pension systems Public School Employees and State regimen Workers both have over 40 billion dollars in debt (Priya, 2013). This crisis started surfacing back in 2001. A ten billion dollar hole was created in the pension systems whenFacing a flush stock market and a fully funded system, legislators raised benefits for state and school workers by 25 percent, h iked their own benefits by 50 percent, and created a cost-of-living increase for retired workers a year later (Priya, 2013, para. 5).Therefore, from the above situations it is clear that the pension crisis situation is a predictable future situation. It is affected by the current financial actions carried out by the pension system and changes in demographics.There are a few key differences in taking up Money Purchase pension scheme or final Salary Pension scheme. These differences revolve around who bears the risk, the calculation of pension to receive and performance of markets. In a Final Salary scheme, the benefits are promised, meaning individuals can compute the pension they are going to receive in advance basing on the net at retirement and number of years as a member (WorkSmart, 2012). Money Purchase, on the other hand does not provide a content to calculate the final amount of pension an individual will receive. The size of benefits they

Differentiate laissez-faire capitalism from state-directed capitalism Essay

Differentiate laissez-faire capitalist economy from state-directed capitalism - Essay showcaseThe policy is a modification of the industrialized economy in the modern society. Laissez-faire capitalism differentiates an economy from a state. As such, crucial decision of the area is designed to serve the economy. A minimal role for government is called laissez-faire capitalism, from the French for Leave us alone, supposedly said by the French economic expert Vincent de Gournay (17121759) to a government bureaucrat (Dahlman, Carl & William, 472). Laissez-faire capitalism entails manipulating national budgets, redistributing income and formulating national policy for an overall growth and expansion of a nation.State-directed capitalism refers to a organized policy where the government contributes largely to the trade affairs target to improve an economy. The structure entails nationalizing resources and incorporating productive enterprise to develop the economy. The state-directed ca pitalism dynamics include privatization of enterprises, raise stock markets and providing investment capital for nation building. The program regulates trade affairs generating income under controlled government schematics. This system targets to develop an economy under regulated approaches originating from the government. State-directed capitalism revolves around government involvement in economic developments. The government allocates the necessary resources to generate revenues with assistance from other private markets. Direct government participation in the economy ranges theoretically from a communist system, in which both the natural resources and the productive enterprises are nationalizedthat is, owned by the government in the name of the messto a capitalist system, in which the state defers to private enterprise and a stock market raises and allocates investment capital (Dahlman & William, 472).. The American economy establishes a capitalist enterprise for national grow th and

Business Law and ethics Case Study Example | Topics and Well Written Essays - 750 words

Business Law and ethics - Case Study ExampleChild prod in developing countries The case study was largely centered on child labour in the developing countries and pertaining to this issue, Isecke stated that multinational companies through their system of outsourcing some of their business processes have indirectly participated in the use of child labour (43-45). This is because they mainly outsource some of their business processes to developing countries where labour is sordid since less trained workers provide it and even at times, the labour services are provided by child labourers. It is important to note that child labour was abolished oecumenical through the en numberment of various laws that prohibit using children below the statutory age limit of either 16 or 18 years doddery as labourers. According to Isecke, among the key international laws that prohibit against the child labour, include the United Nations convention on the Rights of the Child, and the International L abour Organizations Declaration on heavy Principles and Rights at Work (United Nations 1989) (89-93). The other thoughts of the workers Besides thinking about the flightiness of being compensable to be educated, the Vietnamese children also thought about how their employer was socially responsible. The Vietnamese children linked their employer to a socially responsible company because of the fact that company had an option of laying them off from their respective duties so that they can go back to school as required by the law but instead the company opted to retain them in the payroll as they enroll for a full time program. This was despite the fact that the twelve children used forged documents in order to gain employment in the company. The Vietnamese childrens notion that their employer was socially responsible could have been because of the fact that scholars such as Kotler and Lee argued that companies that are socially responsible normally have a strong fealty to behaving ethically and they participate in economic development whilst improving the livings standards of their workers as well as the surrounding community (23-25). It is correct to assert that the action by the Vietnamese employer was part of corporate social responsibilities since it was aligned towards an ethical practice of not using children below the statutory age limit as labourers. Additionally, the act was also aimed at improving the quality of life for the twelve children who were sponsored with a full-time educational program. This will improve their living quality of life because upon stopping point their studies, the children would be entitled to promotions to higher positions and even an increase in their wage rate since they would be having additional qualifications. The other thought that the workers had other than they were being paid to be educated was that the company was creating a shared value, which was described by Kotler and Lee, as a business concept that is built on the premise that competitiveness and the health of the workforce as well as the surrounding community are dependent (67-68). In this regard, the twelve children had the notion that the company was investing in their education with an objective that they would also benefit from their sharpened skills once they finish the two-year education program. This assertion is substantiated by the fact that company, which was sponsoring the twelve childre

My Experience In a English Class Essay Example | Topics and Well Written Essays - 750 words

My Experience In a face Class - Essay ExampleI have also been able to purify on sundry(a) issues relating to English as my second language. In this paper, I will talk about my experience in an English course of action.The English class has helped me a lot in improving both written and spoken language. It is good to inform that English is my second language and hence joining English class was the best decision I ever made. In English class, I have learned several things that are basic and important in English language. The first thing that I learned and I felt was helpful was on the curse. In class, I learned that a good prison term was the most important thing in any communication in English language. I learned that poor sentence was not good in formal communication. Therefore, in class I learned that the sentence should have a subject that is the name of the person or things talked about. The other dissolve of the sentence that is of value is the ones tell about the subject. Hence, a mix of the two parts makes a sentence complete and offer meaning to what is being talked about.The other part that I have learned in class is the use of various parts of speech. Examples of such parts of speech are the noun, verb and adjectives. These parts were helpful as I learned on the role they play in English language. I learned that they helped in any form of communication or pen that is concerned with English. I also learned that the combination of these parts helps in proper flow of information. On the other hand, I learned about various vocabularies in English. Learning of vocabularies was of great to me as English is my second language. I found that English hand various types of vocabularies that can have one or several meanings. Learning on various parts of English language has helped me to read some novels in English. Reading these novels has helped me improve my language.Moreover, in class I have learned various things concerned in writing

Dessisons Thesis Statement Essay Example for Free

Dessisons Thesis Statement EssayOne of the 6 decisions is friends. Friends can help you graduate from juicy school as well as prevent you from graduating as well. It could be just as hard having no friends as having the wrong kind of friends. triple evidences are you if you have smart and good friends you have a much higher chance of graduating, if you have bad friends that are always getting in stretch out then you have a low chance of graduating or being triple-crown in feel, the last reason is having no friends could be as bad as having the wrong friends. If you have smart friends chances are you leave behind do better in school and be successful in life. One reason is your friend wont call you asking you to come to a party or go to the mall when you guide to study because you most likely will be studying too. Another reason is they will get you into good habits like studying instead of bad habit like drugs and skipping school. The last reason is there talent be a little friendly competition between you and your friends about grades and test scores. Those are leash reasons why having smart friends can help you graduate and be successful in life.If you have bad friends that always get in trouble and do bad stuff then chances are you will do the same and do poorly in school and not graduate. One reason is they get you into bad Habits such as drugs, partying, and skipping school. Another reason is they will call you and tell you to come to a party while youre severe to study and if you dont go then they might make fun of you. The concluding reason is they will want you to skip school which will mean missed assignments which will make your grades go down which will make you do poorly in school and maybe not graduate. Those are three reasons why having bad friends who get in trouble can prevent you from doing well in school.If you have no friends it could be just as bad as friends that get in trouble. One reason is other kids might bully you wh ich could make yourself esteem go way down which might make you care less about school. Another reason if you need help with homework you wont have any friends to call for help. The final reason is if youre having family problems you wont have someone to talk to and help you get passed it and focus on school some again. Those are the three reasons why having no friends could be as bad as having fiends that get in trouble.Those are the three main reasons why friends can help you or prevent you from graduating high school and be successful in life. So make the choice keep partying and sliding by in school or have smart friends and fly right through school and graduate and have a successful life and provide your kids with a good life as well. You can do well in school and still have fun because your parents might give you more responsibility and let you do what you want more. So the best choice is have good, smart friends. But its your choice.

Jargon Usage in Intervention Essay Example for Free

Jargon Usage in Intervention EssayThe independent variables in the study are the intervention rendering (jargon vs. no jargon) and group (teachers vs. undergraduate), trance the dependent variable was their scores in the Treatment Evaluation Inventory (TEI Kazdin, 1980a). The case used in this study was more or less a boy named Michael who has a habit of leaning back in his chair and unfortunately experience hurting himself due to accidental falling for several(prenominal) times The subject of this study took the examination in their respective classes.The researcher explains to them briefly the objective of the research. The demonstrate kits were distributed to them, they read the direction and completed a pen sheet TEI was used to rate the intervention. The test takes 15 minutes to finish. The scores of the test were examined using analysis of variance (ANOVA) and independent t test. Based on the result, there were significant differences between the teachers and student s overall acceptability rating.The teachers rated the jargon rendering of time-out as significantly more acceptable than the no jargon description, while the result of the test of the undergraduates revealed that there were no significant differences between the jargons versus the no jargon intervention description The result of this result thus contradicted some of the source researchers. Some of them were as follows 1. Significant higher ratings of teachers for the jargon versus non jargon.It was mentioned in the review some former researchers from Hall Didier, Kazdin and Cole, and Watt et. al. (as cited in Hyatt, Tingstrom Edwards, 1991) regarding the difficulty and negative find out encountered by third party (parents, teachers and ward personnel) in using jargon intervention description. Outcome of this research was reverse because the teachers favor more using jargons and it has electropositive influence on them. 2. No difference in judgment between low experienced teach ers and high experience teachers.The difference between the result of the test and the research of Witt and company (as cited in Hyatt, Tingstrom Edwards, 1991) and the researcher said that this maybe due to the difference in the method they use in treating the variables understudy. Other result of the test revealed that 3. For undergraduates on this study they have found out that jargon versus no jargon description in intevention is not an issue for the undergraduates. It doe not subject area to them whether which of the two approach is use in the intervention description.The acceptability ratings also revealed that both upperclassmen and underclassmen favored both intervention descriptions. It also revealed that they respect the intervention description whether it uses technical or non-technical language and the outcome of the intevention is still the same for their opinion. The researchers of these study pointed out that their research has its limitations that might one way or the other usurp the result of the test and they were as follows 1. Generalizability to classroom interventions other that time-out (Hyatt, Tingstrom Edwards, 1991)2. Jargons other than behavioral (Hyatt, Tingstrom Edwards, 1991) 3. Teachers not seeking additional educational past the bachelors degree. (Hyatt, Tingstrom Edwards, 1991) 4. Relative Effect of jargons versus other variables like teachers time expenditure, theoretical orientation and intervention agent on intervention acceptance (Hyatt, Tingstrom Edwards, 1991) The researchers recommended further additional studies to can this study. The use of variables is recommended a. Regular and special education teachers in school settingb. Jargons influence on acceptability to a behavioral opinion c. Design, evaluation and acceptance of behavioral intervention for Children.ReferencesHall, C. W. , Didier E. (1987) Acceptability and Behavioral Treatment Review of Variables that influence treatment selection. Professional Psy chology Research and Practice. In Hyatt, S. P, Tingstrom, D. H, and Edwards, R (1991) Jargon Usage in Intervention During Consultation Demonstration of a Facilitative Effect. Journal of Educational and Psychological Consultation. 2(1) 49-56

Insider Dealing in Hong Kong Essay Example for Free

Insider Dealing in Hong Kong EssayAlthough insider dealing has been a criminal tallyence under section 291 of Chapter 571, Securities and Futures Ordinance (SFO) in Hong Kong since 2003, the Securities and Futures citizens committee (SFC) was initially slow to prosecute offenders, commencing its first criminal insider dealing prosecution only in January 2008.Factors to be considered to commence criminal proceedingsIn decision making whether to commence criminal proceedings against an alleged insider dealer, the SFC will have regard to the guidelines in the prosecution policy of the Department of Justice, which require two basic factors to be considered1. Sufficiency of manifest The burden of proof is greater in criminal proceedings and the SFC will generally only recommend criminal proceedings where on that point is admissible, substantial and reliable evidence that an offence has been committed and there is a reasonable prospect of a conviction. Where there is a lack of suffic ient evidence to meet the criminal burden of proof, the SFC is likely to initiate civil proceedings.2. Public interest Whether, taking into account the circumstances of a particular case, it is in the universal interest to bring a prosecution before the courts.First Criminal Case of Insider Dealing in Hong KongIn the case of HKSAR v Ma Hon-yeung (DCCC 229-240/2008) which elusive Ma Hon-yeung, former Vice President of BNP Paribas Peregrine Capital Ltd, now known as BNP Paribas Capital (Asia Pacific) Ltd (BNP Paribas), an investment bank.The case is related to trading in the shares of Egana Jewellery Pearls Ltd (Egana), a listed company in Hong Kong prior to an announcement made to the market on 11 Jul 2006 aboutprivatization of the company.Ma Hon-yeung learned of a proposed privatization of Egana and tipped off his girlfriend, common ivy Lo Yuk-wah and three different family members, Sammy Ma Hon-kit, Cordelia Tso Kin-wah and Ronald Ma Chun-ho, within days of becoming privy to t he proposed deal. All of them bought shares in Egana before the company announced a privatization plan and made a profit as a result.Between 1 June 2006 and 6 July 2006, trading in Eganas shares ranged between HK$1.35 and HK$1.61 with average day-by-day turnover of 636,630 shares. Trading in the shares of Egana and EganaGoldpfeil were suspended on 7 July 2006 pending an announcement. On 11 July 2006, Egana and EganaGoldpfeil made a joint announcement about a proposed privatization of Egana. The proposal offered shareholders a choice of receiving HK$1.80 per share or one share of EganaGoldpfeil for every 1.5 Egana shares or a combination of both. Following the announcement on 11 July 2006 the share price closed at HK$1.84 with substantially increased turnover of 25 million shares. The privatization proposal was approved by shareholders and by the court and became impressive on 23 October 2006. Egana was delisted on the following day.Ma acted as a financial consultant for Egana duri ng the privatization move, which he knew was confidential, price sensitive entropy. Ma had counselled or procured Ivy and Sammy to trade in Egana shares. He was convicted of insider dealing inauspicious to section 291(1)(b).Ivy, bought 1.51 million shares in Egana between June 20 and July 6, 2006. She was convicted of insider dealing contrary to section 291(5)(a).Ma transferred a total HK$1.7 million into Ivys account before the privatization announcement. She later sold the shares and transferred the money back to Mas account.Sammy , Cordelia and Ronald bought Egana shares separately from July 6.Sammy, Ronald and Cordelia traded in Egana shares having information through Mas fellowship to Egana about the proposed privatisation. Owing to their close family relationship between Ma andhis three family members, who received and made profit by utilizing such information, all of them were convicted of insider dealing contrary to section 291(5)(a) and (8) of SFO.Ma and Ivy were given c ustodial sentences of 26 months and 12months respectively.Mas three family members were ordered to serve 200 hours of community service.Fines were also enforce in amounts equivalent to the profits they had made while dealing in Egana shares ahead of the privatization which are HK$230,000, HK$210,000, HK$330,000, HK$110,000 and HK$17,000 respectively.The Court also ordered them to pay the Securities and Futures Commission (SFC) investigation costs totaling HK$322,742.This is the first time any person has been sentenced to jail for insider dealing in Hong Kong.The family members avoided custodial sentences because they were merely timeserving investors making use of the relevant information divulged by the vice-president. There was no evidence that they assisted him in carrying out his plot for personal gain by using insider information. The conduct of the girlfriend, on the other hand, warranted a custodial sentence as she was the person executing the plot on behalf of the vice-pres ident. She was fully aware of his position of trust in the financial validation and had used her trading account to perpetrate the plot. As such, the court viewed her involvement in the misconduct as being much more serious than that of an opportunistic investor community service could not adequately reflect her culpability.However, we continue to see obvious and flagrant breaches of the insider dealing laws, such as insiders and/or their families members will apply the confidential information they obtained to make a gain on disposal of shares. One of the reasons may be that the punishment for insider dealing in Hong Kong is mild for the offenders.

Porters value chain

Porters even out mountain chainRUNNNING HEAD PORTERS VALUE CHAIN ANALYSISPorters Value Chain and Information corpseName of the WriterName of the InstitutionPorters Value Chain and Information SystemIntroductionThe person most accredited for mounting and articulating the value chain thought is Michael Porter in his 1985 book, Competitive advantage. He offers viewing a unanimous as a sequential procedure of value-creating actions as a means of a influential conceptual tool for thoughtful the building slabs of competitive advantage. What is a value chain?The value chain shows the full variety of activities that are nedded to bring a product or organization from conception, throughout the intermediary stages of proceeds (involving a grouping of physical change and the effort of various manufacturer military services), rescue to final consumers, and final removal after use. (Porter, 1985) The Michael Porter value chain structure has two parts. The first part holds five primary han dleesInbound Logistics (warehousing, receiving and inventory management of raw materials and mechanism)Operations (value-creating actions that change raw materials and parts into holy salable yields)Outbound Logistics (warehousing, order fulfillment, transportation)Sales Marketing (channel assortment, pricing, advertising, gross sales)Service (customer care, repair, etc.).The second part holds quaternary support type methodsFirm transportation (management, finance, quality, legal)Procurement (acquirement) merciful Resources (enlisting, development, reimbursement)Technology Expansion (research and growth, process mechanization, and other technology progress). (Porter, 1985)The five forces analysis is intended to attention corporations understand how gainful an industry is and also what they can do to alleviate unenthusiastic forces and thereby improve productivity. Considering the five forces model, we can create to see how this links to the generic approaches. Value chain ana lysisThis needs an dexterity to resolve the value the quick is demanding to create. Value in this logic is simply the reason why customers favor one companys product over that of its opponent ie, the surplus value they recieve from the companys product. This value should logically effect from either a lower cost or extra profits for which they are equipped to pay more. apply our investigation so far, they acquire from cost influential or differentiators. We can use value chain study to ensure that all actions in the truehearted are in procession with its search of this value. (Tsoukas, 2002 p. 567-582) A watertight follow a cost leadership strategy would initiate suitable activities throughout its value chain, as would a company pursuing separation.So, to gain a competitive advantage, a company must follow either cost leadership or demarcation, along with a suitable degree of focus. It can after that use a five forces analysis to charge how this strategy may succeed and produ ctivity might be enhanced. Value chain analysis canister help to recognize and create actions that support the selected generic strategySome economists assert that the breaches of conceive (e.g., at Enron, ImClone, WorldCom, and Global Crossing) that resulted in passage of the Sarbannes-Oxley Act (SOX)were all crimes of information partly involving an unsupervised expert. While Boards will continue to rely on experts much(prenominal) as the CIO for advice, the responsibility remains theirs. (Tsoukas, 2002 p. 567-582) The value chain affirms the importance of the CIO, but lets knows that the Board will be exercising oversight by consulting a chip of sources, looking for convergence and consistency. Another example is Infosys that began to move up the IT services value chain into consulting and end-to-end IT solutions while continuing to offer low-end software services. As it moved up the value chain, the company weathered a global downturn due to the September 11th tragedy and the dotcom and telecom bust. (Romme, 2003 p. 558-573)In constituted planning for information systems (IS), companies start with imagining the desired future IS for the company, analyze the present application portfolios, and then compare the two to identify gaps. It is then possible to reconcile if a peeled portfolio of applications is to be developed to reach the desired future state. Advances in global information technology (IT) and telecommunications infrastructures, trends in deregulation and trade liberalization, and the emergence of beginning(a) skills and capabilities in offshore locations (Tsoukas, 2002 p. 567-582) have opened up reinvigorated sourcing opportunities beyond traditional domestic in sourcing and outsourcing.Along the ownership (in source versus outsource) and location (domestic versus offshore) dimensions, four main types of sourcing mechanisms are available domestic in sourcing, domestic outsourcing, offshore insourcing, and offshore outsourcing. (Van de Ven , 2005 p. 1377-1404) While the outsourcing phenomenon has been well recognized and addressed in the literature, the business process outsourcing and off shoring phenomena are relatively new.Through modular business process and IT designs, firms can unbundle their value chain processes, decouple them from the underlying IT support infrastructure, and lay down sourcing decisions that best fit the characteristics of business processes. Tight coupling of business processes and IT is negatively associated with a firms ability to detach its processes from each other and from IT. This may leave the firm with no choice but to use a uniform sourcing mechanism for all business processes. (Van de Ven, 2005 p. 1377-1404) Our findings imply that the firm may forego opportunities to exploit low-cost, high-quality capabilities in offshore locations because tight coupling among business processes and with IT may make it infeasible or too costly to separate a business process from the firm and sour ce it from offshore locations.The information chain To the basic elements of the information engineering approach, we add the notion of information chains. The information-chain concept parallels that of the value chain. In fact, for every chemical element of the value chain, at least one information chain exists to support it. Such a chain may begin with a marketing forebode. The forecast leads to a sales plan, from which managers develop a production plan, and thence to a series of decisions about purchases, labor force commitments, and finally a series of sales results. The sales results are eventually quantified as ACTUALS in a sales report, and senior managers can assess the validity of the original marketing forecast in light of these actual results. (Boland, 2000) Unfortunately, most information systems cannot support the association of specific plans and observed results. That is, they cannot close the information chain. Although these systems are excellent at processing tr ansactions, they privation the capability to trace the flow of events, materials, information, and the decisions managers make about them. The transaction processing focus is an intrinsic limitation, but it isnt the only one. Another limitation is the overwhelming dialect most organizations place on financial results. When organizations stress financially oriented performance measures, they tend to obscure or confuse the tracking of more constitutional causes of performance successes or missures. (Van de Ven, 2005 p. 1377-1404) New accounting methods like activity-based costing are an improvement, but still stress financial measures. Creating customer value is a bonnet proposition without a focus on traceability. Traceability of causes Traceability of cause and effect is a basic requirement in the transition to competing based on value-chain logic. Traceability is important in solving problems of delivering goods to customers on time, because this performance measure is fundamen tal to perceived value in the marketplace. In this area, most information systems can provide a quantification of service levels but few provide the mechanisms to determine why specific measurements were observed. For example, more steel service centers have informative systems that can accurately report how many days it took to deliver a quantity of steel to a customer, but few such systems provide management insight on why slightly deliveries were late. (Tsoukas, 2002 p. 567-582) The value-chain architecture The key benefit of value-chain logic is that it clarifies the relationship of internal operations to events visible to the companys customers and critical stakeholders. Information engineering, with a few methodological improvements, can help clarify the corresponding information relationships through which the company creates those events. For example, the function-entity matrices that contrast business function against data can be useful in finding smirch of sensitivity a nd leverage in performance. (Romme, 2003 p. 558-573)Conclusion In the past, outsourcers tended to look just like enterprise IT departments, handling large numbers of diverse devices, systems and applications. By contrast, the new model is based on the idea that different players in the market will focus very narrowly on a limited set of competencies (e.g., managing data centers, servers, a particular application, or a specific business process). Since, for example, the competencies requisite to succeed at operating server farms are different from those needed to provide a specific application service, the rules of competitive engagement will change Companies that try to provide totally integrated outsourcing are likely to fail against competitors that are themselves highly focused, and have a series of inter-dependent partnerships. This major restructuring of the IT value chain introduces its own forms of complexity and the need for something akin to integrated, end-to-end multi-ve ndor management. It will also create the need for a new type of industry player, a service integrator. Early leaders in this new role are world(prenominal) Network Services (INSwww.ins.com) and ATT Solutions (www.att.com/solutions). (Romme, 2003 p. 558-573) The ability to address a much wider range of concepts and the quality of those insights are much higher. Now the team can plan encyclopedism in relation to time, which dramatically portrays opportunities lifecycle cost. The depth of analysis is greater. There is also tremendous learning potential through scenario analyses, which are embedded in the new tools. The effect is a more representative project profile.While the development of unconventional resources is a complex value chain, the new tools and processes Shell unconventional crude oil has implemented are applicable to conventional opportunities where there is a portfolio of projects to be managed. In these instances, the same tools and processes outlined here enable a portfolio of multiple rise to be more strongly managed at a higher aggregation level. If a portfolio contains multiple individual projects with dependencies and common resources (constraints), it is a candidate for more effective modeling using the dynamic business-simulation planning processes.ReferencesBoland, R., F. Coilopy. 2004. Managing as Designing. Stanford University Press, Stanford, CA.Huff S.L., Maher P.M., and Munro M.C., What Boards Dont Do-But Must Do-About Information Technology, Ivey Business Journal, 69/1 (September/October 2004) 1-4.Porter Michael, Competitive returns Creating and Sustaining Superior Performance (New York Free Press, 1985).Porter M.E. and Millar V.E., How Information Gives You Competitive Advantage, Harvard Business Review, 63/4 (July/August 1985) 149-160.Romme, G. 2003. Making a difference Organization as design. Organ. Sei. 14(5) 558-573.Tsoukas, H., R. Chia. 2002. On organizational becoming Rethinking organizational change. Organ. Sei. 13 567 -582.Van de Ven, A. H., M. S. Poole. 2005. Alternative approaches for studying organizational change. Organ. Stud. 26(9) 1377-1404.

Six Month Accountancy Internship Personal Development Essay

Six Month Accountancy Internship Personal Development EssayThe merger of PwC Lybrand in 1998 formed PricewaterhouseCoopers (PwC), one of the commodious four firms in Singapore and worldwide (Wikipedia, 2010). Boosting a revenue of US$2,935 million in the Asia region for financial year 2010 (PricewaterhouseCoopers Global, 2010), PwCs principal activities include assurance, consultive and tax run, for its customers, in accordance with the latest generally accepted accounting principles. I am abandoned to assurance Operating Unit 5 (OU5), where in 2010, the department has achieved the following performanceDiagram 1 Assurance OU5 Financial Report (Year ended June 30)Performance IndicatorsJuly 2010August 2010Revenue$1,083,000$949,000Headcount9890Billable hours per month12,1589,868Billable hours Year- to- date12,15822,026VisionWhat guides the organisation and its people lies in the vision, which is to be a leader in rendering professional services, strategically solving problems for its lymph nodes, in daub to enhance the values for the firm and its thickenings. Furthermore, the firm aspire to be a hub to attract, train and retain talents from all over the world, where as many as 163,000 efficient and innovative staff in 151 countries play an important role in the creation and moulding of the PwC experience.Diagram 2 PwC ExperienceAs seen in the PwC Experiences flow diagram above, the firm emphasises on the building the values of individuals and relationships within the staff and with their clients by understanding their needs and connecting with them. They also launched a radical identity (logo) on 17 September 2010, which represents a continuing and preponderating desire to create values, achieving goals and building great relationships for its people and its clients (PricewaterhouseCoopers Singapore, 2010).Organisation ChartThe organisation chart of PwC Singapore is attached in appendix A. In an engagement police squad, the organisation structure wou ld be similar to the diagram belowDiagram 3 Organisation Structure of an encounter TeamCultureThe culture of the firm also helped in shaping the overall experience. The firm has an open door policy, which I found comfortable come up my seniors and managers at any time. In PwC, the staff leave alone be assign to a career coach and buddy, whose responsibility includes guiding and advising their juniors in making choices or simply, to be a listening ear in times of needs. Besides just lap, PwC also focus on wreak-life balance. Activities such as community services and Certified Public Accountants (CPA) games are organised to provide opportunities for net engagementing with some professionals in the industry and also to promote work-life balance.Roles and ContributionsDiagram 4 Simplified flowchart of work flowGeneralAt the start of the attachment, I was tasked with simple tasks such as call-over and casting of figures in the financial statements. Though these tasks may seem boo tless to some, they were essential to ensure the accuracy of the figures shown in the financial statements, and for the call-over, to ensure that the two copies were similar and the changes that were antecedently noned, were reflected in the latest copy.PlanningDuring the planning for an engagement, I mapped and merchandise the trial balance provided by the client into the database trunk so that the team members would be able to extract figures for the sections that they are responsible for. For the walkthrough, I enquired the clients on their system and noned down for example, how a sale transaction would be processed from the start to the end point. Furthermore, I arranged with the corporate secretary to carry give away statutory review. Statutory review is carried out twice for an engagement. The first session would be during the planning stage, where the purpose would be to gain an understanding of the changes in get wind management personnel and the resolutions passed fro m the end of the last engagement till watercourse year. The second session would be carried out after financial year end, and this would help the take stockors to find out whether any subsequent events such as acquisition of a business unit that would affect the audited figures.FieldworkAfter planning, the team would proceed to the clients place to carry out fieldwork. For the accounts receivable section, I performed accounts receivable ageing test, by vouching the major debtors invoices and re-performed the accounts receivable ageing. I as wellk the effect of days between the invoice date and year end date, and minus away the credit terms for each individual debtor, to find out the number of aged days. After which, I sort out these into ageing bands of intervals of 90, that is, 1 to 90 days, 91 to 180 etc and compared the end results with clients classification. This step was done to test the reliability of the accounts receivable ageing analysis report provided by the client a nd this would living the substantive analytical review and other substantive analytical testing that were existence performed on accounts receivable.For the accounts payable section, I performed the test for untaped liabilities to assess if on that point was any understatement of liabilities, by vouching to the paid invoices after year end to determine if they are current obligations and whether they work been recorded in the current financial year. I also traced to the unpaid invoices after year end to ensure that they deem been accounted for in the current year. If the liabilities sire non been accounted for in the books, liabilities would be understated.For the fixed asset section, I performed reasonableness test on the depreciation charges, to ensure that depreciation, a form of accounting estimates has been provided accurately. Using the fixed asset exist at the beginning of financial year, I removed the fully depreciated and disposed assets and provided partial deprec iation for the new additions during the year. After which, I compared the end results with the clients amounts. If depreciation charges have been underprovided, it would result in overstatement of the fixed assets balance.Follow-up SessionAfter the end of the fieldwork, we will have a follow-up session, to clear outstanding matters such as documents and queries not obtained during fieldwork or to do subsequent reviews after the previous session. I performed accounts recoverability testing by vouching for subsequent receipts after year end. If there were non-recoverable amounts above the pre-set planning materiality, the team would need to discuss with the management to provide for provision.Audit Instructions and Agreed Upon ProceduresIn addition, I assisted to draft the audit instructions and agreed upon procedures for other PwC firms overseas. PwC firms in the CATSH (China, Taiwan, Singapore and Hong Kong) regions adopt the same audit methodology. This was because our client was i ncorporated in Singapore, but their accounting records were kept in overseas. Therefore, taking into consideration the time and cost factors, we would request the PwC firm in the country where the records were kept to carry out the audit for us and to sign an inter-office opinion. teaching Experiences and AchievementsCommunication SkillsOne of the most important lessons I have learnt so far is communication skills. In school, we were so used to communicating with our peers and teachers casually. We do not need to prepare beforehand and could speak from our minds. However, from this internship, I came to understand that the way you talk and your message affects the communication with other people. When we are out for engagements, we need to come about and negotiate among the team, such as on meeting time and venue, delegation of workloads and to clarify instructions.Nevertheless, in my opinion, the most difficult form of communication lies with the client. Every new engagement bring s along a whole new team to work together for the client. We have to be selectively and be aware of how and what we enquire the client on. This is especially important as we are not in the clients place most of the times, therefore, we rely on the information that the client provides us with. Also, there great power be miscommunication if the client misunderstood our queries.I was assigned to test the controls for payment of expenses. I vouched to the physical suppliers invoices, corresponding payment vouchers and recorded the payment voucher number and telegraphic transfer number. I found out that the payment voucher was not in the usual 6 digits format starting number 6 and it was in the telegraphic transfer format i.e. TT OCBC SG 123456. Being very confused with the arrangements, I approached the Finance Manager, to clarify my doubts. I remembered using the words in series(p) order and TT number is different in my questions. The client immediately rebutted me, You mean our paym ent vouchers are not in sequential order? Fortunately, my team in-charge helped me out by clarifying my questions with the client. My original intention was to enquire the use of TT transfer number that is different from the banks reference and to find out the stand on using such formats. After some clarifications, the client explained the change in the use of the formats from June 2010 onwards, a new format for the recording of the payment voucher number, in the way familiar to them. For example, TOS 11 10 07 01 stands for TT OCBC Bank in SGD and where 11 is the currency code for SGD, 10 being year 2010, 07 being the month and 01 being the sequential numbering of the payment voucher. GIRO payment would have the format starting with 65 and payment by cheque will have the numbering starting with 84. From this incident, I have learnt to be tactical with my words and not mention words that might imply that the client was in the wrong. Firstly, we should request the client to walkthrou gh with us on the system. When they are done with the explanations, we could enquire on the deviations from the general procedures that they have briefed us on previously. I would also confide out down all the questions that I need to ask on a piece of paper, so as to avoid approaching the client frequently.Building relationshipsRelationship-building is paramount in the line of assurance, because we are not desk-bound jobs and require frequent travelling. I heard that most clients do not like auditors and we would often be scolded by them. However, I would think otherwise. I felt up that it all boils down to how we manage our relationship with our peers, colleagues and clients. I really enjoyed the relationships that I shared with my first engagements client. forwards the official working hours, I loved to join their staff at the pantry to chat and also shared with them my working experiences so far. The times that we have laughed were definitely fond memories. My seniors warned me that the Finance Manager was a fierce person who was unwilling to help. However, I despatch that after much interactions with him, he would guide and communicate with me. Even now, when I called back to follow-up, the staff recognised my voice and sent me the outstanding documents within a short time. I never felt uncomfortable been recognised as a student. The relationship that I maintained with my seniors was also more like a friend. We would play hard and work hard at the same time.These have definitely taught me not sacrifice work for time used for building of relationships. The close relationships that you have forged so far would be beneficial to you in the future. In school, many of us have Innovation and Enterprise (I E) events in year 3 for our Interdisciplinary Studies (IS) modules. Many of these events require the support of our friends, whether financial or in participation. If we have cherished the relationships with our friends, many of them would be willing to support our events. No one is alone. Therefore, it is important to meet new people, localize in efforts in maintaining these relationships and these people could possibly help us even after our studies or internship.Being Proactive and Taking OwnershipBeing proactive in my attitude and be responsible for the tasks assigned to me was another learning experience for me. I am a slow learner and I should not allow this to affect the progress of the engagement team. As such, I read the prior years financial statements and checked with my team in-charge at least a few days before the engagement if there is anything that I could be help of and to discuss on my job scopes. These efforts paid off when I realised that I was able to relate what I have read in the prior years files to current years audit, as we would normally expect the motility to continue. In addition, going through the walkthrough performed by my seniors has allowed me to know the key management personnel that I may need to approach during fieldwork and to familiarise with the filling system, so as to expedite the vouching process.I believe that taking ownership of the tasks assigned is important. It is being responsible for yourself and others. When someone handles me a task, I would complete it as presently as possible, or if I am busy, I would ask the other interns to assist. This is because the other party have put their trust in you to help them to complete these tasks. If we are not responsible, our seniors would not want to entrust us with tasks and we would miss these opportunities for learning. Similar to the learning experiences in school, when we are assigned projects by our lecturers, we should always put in efforts, and not grumble and submitting substandard work, because the projects are designed to enable us to have a hands-on approach on the concepts learnt in lessons, and to throw out us to do research and explore beyond the lecture notes.IndependenceDuring this internship, I becam e less reliant on my seniors. For my first engagement, there were solitary(prenominal) 4 people in the team, including myself. My team in-charge resigned before the end of the engagement and both my seniors took annual leave and study leave, leaving myself to do the follow-up for that engagement. My manager was too busy to guide me. In the end, I was sent to do follow-up at the clients place alone for two days. As I was tasked to do only vouching for certain sections during fieldwork , I do not have a good understanding of the clients business and operations, as compared to my seniors and team in-charge who have handled the different sections and have liaised direct with the clients finance manager and director before. I felt nervous, lost and I tried very hard to remember what my seniors and manager had told me. I started on my work and reported to my manager once every few hours, to update her on my progress and obtain feedback from her on the work done so far. I felt that I was too protected by my seniors and in-charge previously, as they would check my work before submitting my work to the manager for review. For now, there was no one to check my work and I have to think on my feet and complete them with care before submission. As compared with the project work and assignments in school, we could seek our friends help and lecturers opinions before the last submission and do not need to worry about making mistakes.Reflection on an IncidentCarelessnessFor my first engagement, one of the tasks that I was assigned to was to vouch the credit terms for the major debtors. As it was my first time, I was nervous and stressed up over the deadlines. When asked by my team in-charge if I have completed all the vouching, I told her that I have completed the task and she believed me. However, to her dismay, she realised that the section was not completed when we went back to the office. I have bury to vouch that particular section and my in-charge had to call up the client to enquire on the details one by one. This has definitely added on her workloads as I understood that the section was due for review by the director that day.I thought that I have learnt my lesson from this incident. However, for the same engagement, but for the follow-up session, my team members were not around and my manager took leave and later on fell ill for another 2 weeks before my follow-up sessions. My manager had told me to keep track of the confirmations and correspondences with the client and third parties while she was away. Upon receipt of the confirmations and correspondences, I have to update in the control sheet, whether the confirmed balance is the same as the balance as shown in the accounts receivable and accounts payable listing. When my manager came back from her medical leave, she alerted me that I have signed and filled in a confirmation, which was actually returned to us, without any confirmation of the balances, as the address for the intercompany in Italy was wrong. Since the signing of the accounts was agreed on 13 December 2010, we were running short of time. My manager reprimanded me for the carelessness.I took immediate action by requesting our client to alert their intercompany in Italy to send a confirmation again, if not, at least, a scanned copy before the signing of the accounts. I regret for not learning my lesson previously as this was a repeat incident. Ever since then, I resolved to be careful in my work and to double check before submission. My manager acknowledge that I have put in efforts in my future tasks ever since that incident.Word Count 2940AppendicesAppendix ASource (PwC Singapore, 2010)