Educational Goals Essay Example | Topics and Well Written Essays - 1000 words

Educational Goals - Essay Example Through the education, I got exposure to relevant criminal justice literature and materials, which I applied throughout my work-life. Through the education, I developed vital capabilities like critical thinking, problem solving, effective communication, collaborative working and information utilization. I want to continue my education at University of Phoenix, so as to develop the knowledge and the skills that will increase my career success as a justice and security officer. Through the Master’s degree program, I will increase my capacity for career development and delivering innovative change proposals, which can revolutionize the field of justice and security. The Masters program will enable me to attain recertification, endorsement and higher credit as a justice professional. Through the additional Master’s degree, I will acquiring knowledge and the skills required to face new challenges. That will form learning experiences in support of educational and professional growth. Through the program, I expect to gain more real-world experiences of state-of-the-art justice issues, which will distinguish my performance. My degree has helped me become one of the best employees in the department: through the Master’s program, I will be recognized by the LAPD as a highly knowledgeable employee, which will help me gain a promotion to a managerial position: the police department awards promotions on the basis of competency and educational levels. Achievements University of Phoenix candidates lead by example, which I have demonstrated through the development of exceptional leadership capacity in my personal life, work and school environments. During my work at the LAPD, I am viewed as a role model for the skills and the values that make differences at my work place as well as in my community. For instance, in my role as a polygraph examination officer, I am viewed as the number one critical thinker, especially when dealing with complicated cases. As a Phoenix graduate, I am revered as a life-long learner, which has enabled me to gain more useful information in my field, which enables me to share valuable insights in any critical case. Therefore, at the workplace, I am viewed as the best polygraph examiner, which is confessed by superiors and junior co-workers. At school, I was viewed as a leader, a role model in life-learning, and an informed student who helped others when they had trouble with courses. Upon the completion of the degree course, I graduated with honors, and a GPA of 3.85 which distinguished me as among the best candidates. The exceptional performance and the values I was identified with are among the leadership characteristics that I continue to be revered about. At the family level, I was the first to attain four-year degree education; therefore, I am viewed as a knowledgeable person who leads the family in all critical decision-making. At the larger community, I am viewed as an exceptional person who gained ed ucation against all odds, and one that has remained successful in all areas, therefore, I am viewed as a leader who can empower community members. During the Master’s program, I also plan to become a leader in values, skills-development and leadership, which makes a positive impact on other people. Personal Reflection During my work as a polygraph examiner with the Los Angeles Police Department, I have developed a mastery of uncovering the tricks of criminals. However, this exceptional perfo

The Eye 2002 And 2006 Movie Comparison

The Eye 2002 And 2006 Movie Comparison 2.0 Literature Review 2.1 Introduction To make sure the research can be done in correct way with relevant content. Researcher can use relevant article, journal even theory to provide an idea or evidence of the research topic so that credibility and accuracy of the works can be increased. Thus, literature review is one of the important parts in completing research. 2.2 Horror Films According to the journal of Tim Dirks (1996), horror films are unsettling films designed to frighten, panic and dread to invoke people hidden worst fears while captivating and entertaining people at the same time in a cathartic experience. Horror films effectively centre on the dark side of life, the forbidden, strange and alarming events. Thus, it deals with people most primal nature and fears, nightmares, vulnerability, alienation, revulsions, fear of death and dismemberment, loss of identity and fear of sexuality. From the earliest days, people used their vivid imaginations to see ghost in shadowy shapes, emotionally connected to the unknown and fear things that are improbable. People can get into an outlet for the feeling of fear itself without actually being in danger by watching horror films. Theres a very real thrill and fun factor in being scared when watching horrific images. A good horror film does not need complex technology special effects to produce in some situations. This is because when horror films done with less reliance on horrify special effects, it can be extremely effective film forms which tapping into people dream states the horror within man himself or unknown. The earliest horror films were in Gothic style, which means they were usually set in fog-shrouded, spooky old mansions, or castles, dark and shadowy locales. For the main characters have included supernatural or grotesque creatures, monsters, vampires, devils, ghosts, zombies, demons even an unknown human. Horror films can be developed from several sources such as folktales with witchcrafts, devil characters, myths, fables, ghost stories and novels. In horror films, the irrational forces of horror invariably need to be defeated. These films normally will end with a return to normalcy and victory over the antagonism. 2.2.1 Plot Dorian Scott Cole claims that plot is refer to the main plan of the story, the structure of an event to telling what is happening from the beginning to the end of the event. Its also the engine that drives the story forward on the course. It plays an important role in an event like films and literatures. To make a plot of the story, writers need to consider what the character needs and his situation in the story. When the characters are put in a situation, they are going to start working to get what they want. Writers need to get clear with everything in the story so that they can construct the plot clearly without any confusion. There are many types of plot that writers can use to construct their story. One of the famous types of plot that frequently used by writers is Freytags pyramid. Classically Freytags pyramid can be divided into 5 parts which are exposition, rising action, climax, falling action, resolution and denouement. In the exposition, the background information that is needed to understand the story properly is provided. Such information includes protagonist, antagonist, basic conflicts, settings, and so forth. The exposition ends with the inciting moment, which is the single incident in the storys action without which there would be no story. The inciting moment sets the remainder of the story in motion, beginning with the second act, the rising action. During the rising action, the basic conflict is complicated by the introduction of related secondary conflicts, including various obstacles that frustrate the protagonists attempt to reach his or her goal. Secondary conflicts can include adversaries of lesser importance than the storys antagonist, who may work with the antagonist or separately, by and for themselves. The third act is that of the climax, which marks a change, for the better or the worse. If the story is a comedy, things will have gone badly for the protagonist up to this point and things will begin to go well for protagonist. If the story is a tragedy, the opposite state of affairs will ensue, with things going from good to bad for the protagonist. During the falling action, the conflict between the protagonist and the antagonist unravels, with the protagonist winning or losing against the antagonist. The falling action may contain a moment of final suspense, during which the final outcome of the conflict is in doubt. The resolution is the character solves the main problem or conflict or someone solves it for him or her. Everything of the story will be settled in this stage. The comedy ends with a denouement in which the protagonist is better off than he or she was at the storys outset. The tragedy ends with a catastrophe in which the protagonist is worse off than he or she was at the beginning of the narrative. Writers are very depending on their creativity in composing the flow of plot in order to make the event attractive and interesting. If the plot is not composed in suitable and attractive way, the final event will not in good condition no matter how good the idea is. Thus, there is a big challenge to a writer in composing an interesting plot for a film or literature. 2.2.1.1 Developing a Plot for Horror Films There is a challenge for a writer in developing a plot for horror film. According to Theresa Hoppers journal in 2002, writers need to keep their mind to be original when work out a plot for horror film. Writers can make their writing original by adding own personal take on a familiar plot. There are so many horror plot devices that people familiar with such as happy family moving into haunted houses, naà ¯ve people abusing Ouija boards, charismatic vampires, vengeful witches, demon lovers and so on. These have all been used since the beginning of the genre, but it is not meaning that writer cannot still employ them successfully. They just have to think of a unique way by looking at the subject so that they can give a new life in the old device. Christina Hamlett claims there are several steps in developing a plot for horror film in proper way. First of all, writers need to familiarize themselves with as many horror films as they can and study the techniques that filmmakers like to use to scare their audiences. For example, use fairly ordinary items like dolls, cars, dogs, houses and other daily things and imbue them with extraordinary and malevolent powers. Besides that, they also escalate the suspense and terror by systematically isolating the potential victims, utilizing gruesome visuals and scary sound effects, and playing on the apprehensions that many of people had as children. After that, writers can make a list of the top 10 thing that people are most afraid to according the level of threatening. Then pick the one that absolutely terrifies writer the most and form the basis of the plot. There is a must writer to pick out the scariest object for them in order to develop the story with true feeling. If not they will no t able to develop the story that really touch audience because writers even not able to persuade themselves the story or the object is scary. Once the object has been chosen as the main things in horror film then writers need to outline the scary story before start to write it. Outline is very important part in developing a plot because it helps writers to clarify every single elements or conflicts in the story before they write out the detail things. To outline the scary story, writers need to give the villain in the story a plausible motive for what it does. For example, the villain is seeking revenge against the descendants of the person who killed him, the villain is seeking to avenge the honor of a deceased sweetheart, responding to an ancient curse that forces the main character to do evil things or reacting to the effects of a bad lab experiment. There are so many possible way to let writers develop, it is just depending on the creativity of the writers. To avoid the protagonist in the scary story just simply be reacting to everything that the monster do, writers need to give them some solid motivations. For instanc e, hero needs to accomplish to be thwarted in some way by the presence of the evil forces. He cant simply walk away from this scary conflict because if he does, something even worse could happen as a result. After all the characters basic information and the conflicts between protagonist and antagonist have been developing. It is the time writers indentify the story into 5 parts of the plot which are exposition, rising action, climax, falling action, resolution and denouement. Writers need to get clear with what is happening within the 5 parts of plot. During the moment, writers need to decide how many characters that needed in the storyline and what kinds of locations will be required. Last but not least, the dialogue should always sound natural, horror films tend to have less dialogue in them than other genres because their strength is derived from the scary visuals and action sequences. 2.3 Music in Horror Films Simon Boswell is a music composer who famous for his involvement in several classic horror films. Those involvements are including many by Italian horror master, Dario Argento. According to Boswells statement Music in horror films is probably more powerful than in any other genre, so its good for a composer to do them because he can be very influential on the action. John Hubinette claims that music in horror films is more powerful than in most other films due to the dramatic nature and shifting pace of horror films. The main purpose of horror film is to scare people. To do these by all means possible, filmmakers will not only depend on visual. Even though music is a very important aspect of horror films, it must never distract the audience. The music should fit the action as well that is not perceived as a separate aspect of the film, it should be integrated with the visual and work to seamlessly intensify the events in the film. This is perhaps the reason why music in films is so often overlooked. It the music is well composed and well implemented, it will becomes a part of the overall experience. In the earliest years, orchestral music is the most characteristic type of horror film music. It has been used since the birth of the genre even today orchestral music is the most popular type of music used in horror films, thrillers and adventure films. Theres a reason why orchestra music is so popular and rapid used in horror film until today. Orchestral music has open-endedness and great dynamic range that allows the composer to greatly vary his compositions to follow the event in a film. Another reason could be that orchestra music is very neutral and appeals to a wide audience, but perhaps the main reason is that powerful orchestral music simply works very well when there is a need to convey emotions and set a certain mood. Today, orchestral music is not the only genre used in horror films. Many films differ in this area by using other kinds of music such as synthetic based music and industrial music. For example Blair Witch 2 which uses alternative rock and meal music. This selection of music works pretty well, as it is quite dark, brooding and suits the visual style of the film. In several times, classic orchestral horror music has been replaced with music that would normally never even be considered for a horror film. Perhaps the most extreme case is American Psycho, which mainly uses American 80s rock and pop music. In this film, it becomes obvious that horror films require the right kind of music to function properly. A very odd feeling is produced when Patrick Bateman (the male protagonist) slaughters one of his victims to the tune of Hip to be Square by Huey Lewis and the News. It produces a complete audio-visual dissonance, but when this music decreases the fear factor of this particular scene, it does create a very odd experience, which is probably what the film makers aimed to create. 2.4 Sound Effects in Horror Films Besides music, sound effects are also one of the important elements in horror film. It has the ability to give a big shock to audience and enhance the scary atmosphere in the scene dramatically. Besides that, sound effects helps to make the action in horror film become lively and increase the reality feeling. According to the statement by John Hubinette, he claims that both the music and sound effects are directly linked to the visuals of the film. Music works by accompanying the events in the film to create or adjust a certain mood or atmosphere. Sound effects are usually tied even more closely to the events in the film, most of the cases are applied to intensify or mark direct action such as movements and impact. These sounds are usually exaggerated especially in action film and horror film. Theres a classic example of an exaggerated sound effect which is punches, which often sound like whip lashes when normally filmmakers would produce a barely audible. Although this kind of sound effect might negatively affect the realism of certain events in a film, it does serve to increase the power and intensity of movements, impacts and other actions which is very important especially in horror films that aiming to create a confrontational audio-visual experience. There is also a type of sound effect known as ambient sounds that widely use in horror films nowadays. In horror film, ambient sounds usually insert in looped sequences and used to create a background noise for a scene. Thus, it will looks natural even enhance the particular moods in the scene. There are some examples of ambient sounds that people can found in horror film such as crickets, humming, the wind blowing, thunder and rain. It is also interesting to note that in particular horror films tends to highlight sounds that people would normally not pay attention to, such as a beating heart or someone breathing. This usually happens when there is a single victim being chased or stalked by a monster or ghost. The purpose is to draw audience into the scene and to make it part of the action or put it in the situation of the victim. This tactic works very well in horror film in most of the time. Other than that, silence can also function as a sound effect in some scenes. It can be used when there is a need to create high tension and also be used together with loud musical hits in a turn-taking sequence. Silence has the function that emphasizes the certain atmosphere or situation in the scene instantaneously. Compare with music and sound effects, silence will be the best weapon for filmmaker to draw audiences attention in particular scene. Audiences needs nowadays are become more complicated, they will not satisfy with the effort on visual effect in horror film. Music and sound effects are also the element they concern with. 2.5 Theories and Concept Applied Theories are very important in conducting a research; it helps research to explain certain phenomenon or situation with evidence. Thus, the result of research will be more persuasive once research applied theory in his work. Auteur Model and Feminist Model will be included to analyze the content analysis in this research. 2.5.1 Auteur Model In the 1950s and 60s, the film critic Andrew Sarris became the leading American proponent of what is now called Auteur Theory. Auteur is come from French word which means author. Talk of artistic and the term auteur placed the director centrally as the author of the film. An auteurist critic looks for consistency of theme and design throughout a directors film. If the film maker was to be seen as auteur they would have to exhibit through a series of films clear auteur characteristic. To fulfill the requirement of Auteur model, there are four characteristics author refer to. Firstly, the visual style of the film; which means the Mise en scene and designation of cinematography in the film. Secondly, the narrative structure and feature of the film; which referring to the story genre and the message that bringing by the film. Third, the particular character traits and situation; which referring to the acting style and the performance of actors. The last characteristic is referring to the theme that set in the film. If the filmmaker has reached those entire mentioned characteristic, these characteristics will be clearly seen in all of his work in whatever genre. Gillkings statement claims Alfred Hitchcock as a director frequently studied from an auteur perspective. When Auteur Model was being developed, Alfred Hitchcock was frequently acknowledged as the consummate exemplar. Even his name evokes immediate expectations in terms of themes and techniques. As the master of mystery and suspense, Hitchcocks films play with the audiences nerves, sexuality or tabooed areas assume central or implicit places. For example the latent homosexuality of Strangers on a Train (1951), the Parody of an Oedipus complex in Psycho and the traumatic remembrance of repressed Memories of Marnie (1964). Hitchcock was influenced by the German Expressionists and he admired their ability to express the ideas in purely visual terms. It is the visual expression of thought and psychology that Hitchcock achieves throughout his films. Hitchcocks films are marked by his mastery of cinematic technique which is exemplified in his use of camera viewpoints, elaborate editing and soundtrack to build suspense. There are several example can be found in his films. For the first, Notorious (1946) includes an incredible zoom-in from a high shot to an extreme close-up of a significant plot detail and suspense building inter-cutting of the final scene. Secondly, In a scene in Blackmail (1929), Hitchcock uses a complex pattern of sound and dialogue based around the word knife to reflect feelings of guilt. Besides that, there is a cut from a womans scream to the similar sound of a train whistle in the The Thirty-Nine Steps (1935). In Suspicion (1941), his personal stamp is typified by the use of a light bulb to produce the effect of an ominous, glowing glass of milk. This attribution of symbolic power to inanimate objects is another hallmark of Hitchcock which a bread knife in Blackmail (1929) and a key in Notorious (1946). He a lso places great focus on the creation of set pieces where he is able to exercise his talent for detail and suspense. According to the statement of Gillking, he also claims that Hitchcocks vision of the world is reflected in the themes that predominate in his films. The specific psychology that is presented in the films such as the fascination with wrongful accusation and imprisonment is a significant part of the Hitchcock signature. One of the basic themes is that the mistaken identity, the wrong man accused who must find the real perpetrator in order to prove his innocence for example The Lodger (1926), The Thirty-Nine Steps (1935), North By Northwest (1959) and so on. Other than that, Hitchcock also found visual expression for his themes in recurrent motifs that express his vision of the world like staircases in Strangers On A Train (1951), Vertigo (1958), Psycho (1960), sinister houses in Psycho (1960), chasms in Vertigo (1958), North by Northwest (1959) and National Landmarks that the most obviously in North by Northwest which includes the United Nations Building and Mount Rushmore. Besides Alfred Hitchcock, there are so many directors that under Auteur Theory, such as John Ford from United States, Pang Brothers from Hong Kong, Jack Neo from Singapore. They have their own strong characteristic in directing a film and it is hard to imitate or replace by others. People are familiar with their style even can recognize their film easily with the characteristic of film that mentioned above. 2.5.2 Feminist Model Feminist model is widely used to discover and describe a distinctively female perspective on film, as well as those ways in which the cinema might not be found uniquely pleasurable by female viewers. There are two elements which are psychoanalytic and ideological analysis has blended by Feminist model criticism. The psychoanalytic component is found in attempts to understand the ways cinema arouses the pleasure and desires of its audiences and how this might differ on a gender basis. In the other side, ideological is found in the efforts of feminist criticism to relate the portrayal of women in films to particular social attitudes, assumptions and practices that may be found in the more general society of which those films are a part. According to the statement of Stephen Prince, he claims that Feminist film criticism tends to assume two forms. The first is an analysis and description of how a male-dominated film industry has selectively shaped images of women in films that have been created largely by men. Male director has portrayed womens image in their desired way through the visual spectacle and the use of the close up function in film to present women as erotic object for the contemplation of an ideal male audience. For example, Marilyn Monroe or Marlene Dietrich is the most popular star who is the erotic image for a male audience. She gave the extraordinary visual attention through her body in the film which directed by male director. The second form is closely related to the first, it is the discovery of alternative feminist forms or filmmaking and images of characters. There is a wide range of filmmakers and models of filmmaking to choose by the feminist critic. The critic could examine the work of a director such as Jane Campion, who makes films that are not slotted into particular genres or targeted to be large crowd pleaser employing traditional formulas. Two of her films are The Piano (1993) and Orlando (1993). The Piano (1993) , stars Holly Hunter as a mute, Victorian, unwed mother who travels to New Zealand to fulfill an arranged marriage to an English farmer who living there. The film explores her torturous reception as both a woman and an artist. She have to live in a culture which is alien to her and that places her into the most insensitive and brutal husband. Orlando (1993), this film examines the consequences of gender roles and how they affect the way people live their lives. Sally Potters film is adapted from a Virgina woolf story about a young man during the Elizabethan era who lives for over four centuries without aging but who mysteriously changes into a woman. Orlando has experiences the world from the perspective of each gender through living as both a man and a woman. Orlando comes to appreciate the uniqueness of each genders role and how socially conditioned these roles are. The Piano (1993) and Orlando (1993) are philosophically and aesthetically distinct from male-directed productions. In the unique term of their narrative and image all the perspective brought to gender. Its social definition and impact on sexuality, speech and art, each film offers the pleasures of distinctive female voice in cinema. 2.6 Summary This chapter explains horror films, plot, music, sound effects and 2 theories which are Auteurist Model and Feminist Model with several facts and example. Researcher can learn and understand more about the background of the titles throughout this chapter. By studying all the titles above, it will give researcher a clearer image about what is going to focus in the following chapters. Thus, it also minimizes the chances researcher out of topic when doing this research.

life :: essays research papers

In the Bible, a book meant to be the word of God, condemns such things as murder, adultery and theft. I find it hard to believe that an all-powerful, all-knowing, infinitely-good being that â€Å"created† this world and everything in it would allow any of these things to occur. He would not only condemn them in an ancient book, but abolish them altogether along with any other things evil. If God is supposed to be the â€Å"heavenly father† wouldn't he want and impose onto his children his goodness and weed out all evil? Aquinas also shows this non-existence through Objective 2 where he writes how it is expecting too much for something that can be accounted for be a few principles has been produced by many. There are other principles that can account for everything we see in our world supposing God did not exist. All things can be reduced to one principle, that of nature and therefore there is no need to suppose God's existence. Once more I agree with his rationale of this subject, for it is logical to believe in a simple, visible, measurable concept such as the principle of nature, instead of something so complex it is near in-conceivable, and not able to be seen or measured. Nature could have accounted for the gradual development of mankind and scientific theories have given us explanations for the existence of nature and proof of this gradual development. Our planet's creation has been explained as a result of â€Å"The Big Bang† and man's development from a single-cellular organism to the multi-cellular, intelligent man of today by evolution. I agree with both of Thomas Aquinas' Objectives and it is mainly because of these two arguments that I, myself do not believe in the existence of

The Tomb of Shihuangdi

THE TOMB OF SHIHUANGDI Assignment 1: The Tomb of Shihuangdi Anesha Fair (Davis) Professor Christina Trego HUM-111 November 4, 2012 Archeologists have unraveled the mysterious plan of the tomb of Shihuangdi. The tomb is a 2,200 years old structures, and famous for being the home of 7,000 terracotta horses and warriors. In addition the covering is 2. 13 square kilometers. â€Å"The revelation of the structure is the greatest achievement in study of the Qin Shi Huang Mausoleum in the past 40 years. Furthermore archeologist has discovered construction over hundreds of square kilometers and a little more than 600 tombs of those burned alive with the emperor. Workers began digging into the ground outside the city of Xian, China, to their greatest awakening archeologist discovered a large sized clay tomb poised and filled with thousands clay soldiers in battle position. The clay soldiers were also found with their facial expressions in a unique manner, and positioned according to their ran k.The theory provided is the best one to explain. Such an event impacted many lives and the mystery of The Tomb of Shihuangdi kept many people wondering. Taking a closer look into history Ying Zheng was the first Emperor of Qin. He took the throne in 246 B. C. Ying Zheng was 13 years of age. During the time of his rain he invasion the Great wall. After a short time period had occurred Ying Zheng began laboring many workers for his special project. Such a number as 700,000 on this project that would bring their life to a end.Furthermore the mystery of the tomb is filled with â€Å"models of places, pavilions and officers as well as fire vessels precious stones and rarities. † A mystery questioning why and what was the reason Ying Zheng deceived so many soldiers and trapping them into their death hiding models of palaces and precious stones of such, what was he really covering up? Questions only he could answer.References http://science. nationalgeographic. com/science/archaeol ogy/emperor-qin/ http://www. china. org. cn/english/culture/40333. htm

Accounting and Auditing: Crazy computers

FASB (Financial Accounting Standards Board) plays the role of determining Generally Accepted Accounting Principles to ensure proper accounting standards are followed. According to FASB, revenue is recognized once it is earned.Commission in Crazy Computer's case is recognized immediately since Crazy Computers collects the cash on behalf of Third Party insurance and then pays it. Commission however should not be added to sales because when balancing the equation, Sales is equal to opening stock plus purchases less closing stock.This means that by adding commission to sales the equation may not balance and it will be exaggerated. The commission revenue consists of income and it is therefore used in the final statements of accounts to calculate the profit of the business.Commission received from TPI can therefore be used when coming up with profits for the year. In case Third Party Insurance agrees to re insure, revenue to be obtained from Third Party Insurance (TPI) will only be recogni zed after Third Party Insurance pays up the amount to Captive Insurance Company (CIC).Commission revenue can only be recognized immediately if Crazy Computers will automatically be deducted from the $110 that the company gives to Third Party Insurance so that it does not have to wait for TPI to pay. This would mean that Crazy Computers would have $165 at the end of the sale then give $25 to TPI.However, it may not show whether the computers on their own were able to sustain themselves without the boost from the commissions earned. When Crazy Computers introduce CIC, they will still get the commission but it will be offset when the amount received from TPI is added.Even as Crazy Computers recognizes revenue from sale of third party insurance on behalf of TPI, it should be careful when it comes to receiving the money back for re-insurance through CIC. The best method to account for the funds to be collected from the Captive Insurance is to do them separately from Crazy Computers.This is because Crazy Computers and CIC are two different kinds of businesses. FASB advices that in order to check the progress of a business it is good to gauge its profitability which is done by subtracting the expenses from sales made by the business.This will ensure that when it comes to paying claims, revenue received from Crazy Computers should not be used for CIC obligations. It will also ensure that the money collected from CIC is not to be used in the computer business unless Crazy Computers borrows from CIC.If Crazy Computers was to account for CIC revenue together with the computer revenue, calculating profits would get complicated since the revenue received is not made from sales only. In other words, treating the two businesses as separate entities will ensure the profitability of the two can be determined.Crazy Computer's idea to create a wholly owned subsidiary would be a good idea if the Third Party Insurer agrees to re-insure with them. Based on the transaction illustrat ed in the case study, currently Crazy computers pay $110 for insurance such that TPI takes responsibility for any obligations from customers.Because CC gets commission for every sale made then from the $200 received it is left with $80 after paying the sales persons $10. With the introduction of CIC and if TPI agrees to re insure with CIC, CC will get $ 85 back out of the $110 paid to TPI.This means that cash received goes up from $80 to $165. CIC would therefore be profitable. However, in case of any third party obligations CIC will be solely responsible. This is why it is extremely important for Crazy Computers to ensure that CIC's income does not mix with computer income so as to ensure each department can sustain its own expenses.Word count (635).ReferenceFASB. (2008). Financial Accounting Standards and Revenue Recognition.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   from http/www.fasb.org.

Free Essays on Dads Home

Dad’s home The house slowly rumbled as the garage door opened and I started to think to myself â€Å" Dad’s home.† So, I casually walked up the stairs of our secluded home in the middle woods. As I reached the top of the steps, I heard the beep of a very annoying alarm system. â€Å"Hey dad!† I muttered nerveously, thinking that he was going to get after me again about something being wrong with the way something looks inside the house. Unexpectedly my dad said, â€Å"Hey chief. How are you?† the same thing that he usually says to people that he knows, but forgets their names. Trying to keep things as short as possible I said, â€Å" I’m good, but I need to take out the trash though.† So, I bagged up the smelly trash and walked outside in what seemed a mile to put the smelly trash into an even smellier trash. After that, I came back inside a â€Å" dear OL’ dad,† was inspecting the entire house. â€Å"Well, you kind have been keeping up with the cleaning,† he told me as he tilted his head to the side to look out the window into the woods as if something was staring back at him†¦ it was most likely the reflection of the sun off a leaf of a tree. I replied with a quick â€Å" yeah, I suppose.† Then slowly tried to hurry down the stairs to return to what I was doing before he came home, which was nothing. Just as I approached the third step he gestured a quick â€Å" leaving so soon?† Thinking on my toes I said, â€Å" I have quite a bit of homework I had to do and I was planning on going out later tonight so, I was going to do it so I won’t have to think about it later.† I got downstairs and lay on my bed. Just as I started to get comfortable he yelled â€Å" Court!† I said to myself â€Å" aw†¦here we go again.† I quickly bolted up the stairs as if I was that comic character, Flash; just to see him about ten feet away from the phone that was sitting on a chair. â€Å" Can you hand me the phone?† he said. As much as I wanted to... Free Essays on Dad's Home Free Essays on Dad's Home Dad’s home The house slowly rumbled as the garage door opened and I started to think to myself â€Å" Dad’s home.† So, I casually walked up the stairs of our secluded home in the middle woods. As I reached the top of the steps, I heard the beep of a very annoying alarm system. â€Å"Hey dad!† I muttered nerveously, thinking that he was going to get after me again about something being wrong with the way something looks inside the house. Unexpectedly my dad said, â€Å"Hey chief. How are you?† the same thing that he usually says to people that he knows, but forgets their names. Trying to keep things as short as possible I said, â€Å" I’m good, but I need to take out the trash though.† So, I bagged up the smelly trash and walked outside in what seemed a mile to put the smelly trash into an even smellier trash. After that, I came back inside a â€Å" dear OL’ dad,† was inspecting the entire house. â€Å"Well, you kind have been keeping up with the cleaning,† he told me as he tilted his head to the side to look out the window into the woods as if something was staring back at him†¦ it was most likely the reflection of the sun off a leaf of a tree. I replied with a quick â€Å" yeah, I suppose.† Then slowly tried to hurry down the stairs to return to what I was doing before he came home, which was nothing. Just as I approached the third step he gestured a quick â€Å" leaving so soon?† Thinking on my toes I said, â€Å" I have quite a bit of homework I had to do and I was planning on going out later tonight so, I was going to do it so I won’t have to think about it later.† I got downstairs and lay on my bed. Just as I started to get comfortable he yelled â€Å" Court!† I said to myself â€Å" aw†¦here we go again.† I quickly bolted up the stairs as if I was that comic character, Flash; just to see him about ten feet away from the phone that was sitting on a chair. â€Å" Can you hand me the phone?† he said. As much as I wanted to...

The Plague in Florence , Italy essays

The Plague in Florence , Italy essays The Plague in Italy (Florence) 1348 In the year 1348 AD, an enemy quite unexpected and very uncontrollable came to the shores of Italy. It struck viscously and quickly, by the time this enemy had left more than half of the population of Italy was dead. This is enemy as we now know was The Plague. Although many are of unsure of the exact time that the plague arrived in Italy, the rough estimate is late in 1348. The plague started in 1334, in Asia and killed about 90% of the population in Hopei, a province of China. It was carried along trade routes and began to work its was West, striking India, Syria and Mesopotamia (Gottfried p.1-3). In 1346, the plague came to Kaffa, a Genoese cathedral city and a port central to the successful Genoese trade industry located on the Crimean Peninsula of the Black Sea. The Tartar forces of Kipchak Khan Janibeg, backed by the Venetian forces, competitors of the Genoese, had laid siege to Kaffa in hopes of removing the Genoese from one of the cornerstones of Europes defense against Eastern attack and Genoas dominance of East-West trade. Kaffa was helpless, barely able to sustain even the crudest living conditions. Finding its chief means of supply cut off; Kaffa spent the next year watching itself decline into a hopeless state. But the, in 1347, to the Italians surprise, their opponents began to die off at an alarming rate, Janibegs army was overcome by the Plague. Janibeg had no choice but to call of his siege but not before he performed one last act of warfare against Genoa. Using catapults designed to throw boulders and fireballs over the walls of fortified cities like Kaffa, Janibeg launched the Plague infested corpses of his dead men into the city. The Italians quickly dumped the bodies into the sea, but the damage was done. Due to the squalid conditions forced upon Kaffa by the siege, it was ripe for the quick desolation of the Plague. Hoping to escape the qu...

Cliché vs. Idiom

Clichà © vs. Idiom Clichà © vs. Idiom Clichà © vs. Idiom By Maeve Maddox In response to a recent post on idioms, a reader asked for a discussion of â€Å"the distinction between idioms and clichà ©s.† In the article referenced, I gave four definitions of the word idiom. Here is the definition closest to the word clichà ©: idiom: a construction or usage peculiar to English. A clichà © is an idiom that people notice and find annoying. Here are three typical definitions of clichà ©: A phrase or opinion that is overused and betrays a lack of original thought. (Oxford Dictionaries online) A trite or stereotyped phrase or expression; also, the idea expressed by it. (Merriam-Webster Unabridged) An expression, idea, or element of an artistic work which has become overused to the point of losing its original meaning or effect, even to the point of being trite or irritating, especially when at some earlier time it was considered meaningful or novel. (Wikipedia) The irritation factor of a clichà © depends to a large extent upon the listener or reader. Three clichà ©s that make me gag are â€Å"the elephant in the room,† â€Å"a win-win situation,† and â€Å"dà ©ja-vu all over again.† On the other hand, I don’t mind â€Å"You can’t please everyone,† â€Å"This too shall pass,† or â€Å"Mi Casa es Su Casa.† Everyone uses clichà ©s. They are convenient verbal shorthand. If our goal is to be original, then clichà ©s are to be avoided. If we are just making conversation, trying to avoid confrontation, wanting to express a strong feeling, or trying to write a catchy headline, clichà ©s are our friends. Numerous websites offer lists of clichà ©s. The lists include proverbs, literary quotations, and cultural references as well as convenient phrases that say a lot in a few words. Here are a few clichà ©s that are alive and well in the media: alive and well â€Å"still existing or active; often used to deny rumors or beliefs that something has disappeared or declined† Ex. Email marketing is alive and well, at least for now- Headline, Fortune. to do an about-face â€Å"to reverse ones opinion or course of action† Ex. China Does an About-Face on GMOS- Headline, Bloomberg. a thorn in one’s side â€Å"a person or thing that repeatedly annoys you or causes you pain† Ex. Otherwise, [Trevor] seems pretty content. That is, except for one thorn in his side- his hotheaded employee, Kat (Cobie Smulders).- Movie review, Washington Post. tell it like it is â€Å"describe the facts of a situation no matter how unpleasant they may be† Ex. R. Kelly promises to ‘tell it like it is’ in memoir- Today, Book News. to be all ears â€Å"to be waiting eagerly to hear about something† Ex. Warren Buffett beams in, and everyone’s all ears- Headline, The Australian. window of opportunity â€Å"a favorable opportunity for doing something that must be seized immediately if it is not to be missed† Ex. The best window of opportunity we have to improve the brains and lives of the nations children is between birth and age 3.- Chicago Tribune. a witch hunt â€Å"a campaign directed against a person or group holding unorthodox or unpopular views.† Ex. Those leading the witch hunt twisted what Mr. Hunt was saying into girls cant do science, and cited Marie Curie to prove him wrong.- The Baltimore Sun. bottom line â€Å"the underlying or ultimate outcome or criterion† Ex. Profits are the bottom line of competitive market business enterprises, and they are signaling devices that inform and direct decisions.- Publication of the Office of the Governor, California. draw a line in the sand â€Å"make it clear that that one has reached a point beyond which one will not go† Ex. The bottom line is that when you draw a line in the sand and decide that nothing on earth will get you to move it, every student within the four walls of your classroom will be changed because of it.–Classroom management site. Clichà ©s are idiomatic expressions. They may not contribute to meaning in significant ways, but they do play a part in social interaction. They may not promote fresh thought, but their familiarity makes people feel that they’re in the loop. in the loop â€Å"aware of information known to only a privileged few† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:85 Synonyms for â€Å"Help†40 Synonyms for â€Å"Lie†Words Often Misspelled Because of Double Letters

Effective Project Financial Management Tools Case Study

Effective Project Financial Management Tools - Case Study Example However the above mentioned studies will not be discussed in details. This paper will only evaluate the effectiveness of using cost estimations and budget in financial management project of the two companies. Project financial management is a process which brings together planning, budgeting, accounting, financial reporting, internal control, auditing, procurement, disbursement and the physical performance of the project with the aim of managing project resources properly and achieving the project's development objectives (world bank group). Financial management is the main character for the success of a project process. An accurate and relevant financial information provides a basis for better decisions, thus speeding up the progress of the project and the availability of the funds. An effective financial management provides the following: An effective financial management system is vital for projects because of the need to deliver services to target groups quickly over a large geographic area to a wide variety of stakeholders. One of the tools in financial management that is widely used is the Cost estimation and budget. Budgets are the financial work plan for projects, programs and organizations. Budgets that work are based on realistic assumptions, use good cost estimates and come from organizational processes that include board and staff members (J. Rouse, P.Rouse). Project financial management processes are organized into five groups of one or more processes each: Initiating processes-authorizing the project or phase. Planning processes-defining and refining objectives and selecting the best of the alternative courses of action to attain the objectives that the project was undertaken to address. Executing processes-coordinating people and other resources to carry out the plan. Controlling processes-ensuring that project objectives are met by monitoring and measuring progress regularly to identify variances from plan so that corrective action can be taken when necessary. Closing processes-formalizing acceptance of the project or phase and bringing it to an orderly end. Cost Estimations and Budgets In the financial management done by the ISS (International Space Station) for NASA has shown that the cost growth is contributed to many factors that are beyond the control of the project manager. The Project Manager was not able to clearly communicate the justification for his budget requests and the rationale for the cost growth because NASA has lacked a single standardized accounting system and the program has not developed and maintained a baseline lifecycle cost estimate. Past efforts to control costs through budgetary constraints have failed to achieve their stated purpose and have probably exacerbated the cost growth. The Arizona Department of Transportation (ADOT) was not able to determine the reasons for the cost increases because the data is not readily available from the Federal Highway Administration.

CourseWork (the dead line is on the 26 of march ) i will be able to

(the dead line is on the 26 of march ) i will be able to give more time if needed - Coursework Example 2009). In the context of business planning, the factors associated with cost and benefits are critical and must be understood. Similarly, cost benefit analysis is also critical in the context of projects associated with GIS engineering and management. Scenarios This report is associated with cost / benefit analysis for two scenarios. The first scenario includes an interest rate of 4%, which indicates it as a best-case scenario, while the other scenario is the worst-case scenario with the interest rate of 10%. Specification for Costing Cost of five workstations with minimum configuration of Quad-core processor, 2GB RAM and 250GB Hard Disk is illustrated below: Cost of single Workstation * 5 = ? 1300 * 5 = ?6500 Cost of upgrades in Year 3 and 6 = 2 *?650 * 5 = 2 * ?3000 = ?6000 Licensing Cost for GIS Software Cost for Year 1,2,4,6 = ?10000, Cost for Year 3, 5, 7 = ?3000 Data Purchasing Cost Total cost of Map Purchase = ?19500 Employment Cost Total costs of Salaries increasing at 3.5% p er annum are as follows: Year 1 = ?195,000, Year 2 = ?202,000, Year 3 = ?209,000, Year 4 = ?216,000, Year 5 = ?224,000, Year 6 = ?231,000 and for Year 7 = ?239,000 Conversion and Miscellaneous Cost Conversion Cost (1 time) = ?5000 (Given) Miscellaneous Cost = ?3000 (Given) Benefit Total Savings in the context of employments as salaries are as follows: Year 1 = ?195,000, Year 2 = ?202, 000, Year 3 = ?209,000, Year 4 = ?216,000, Year 5 = ?224,000, Year 6 = ?231,000, Year 7 = ?239,000. Efficiency Savings (Increasing at the rate of 4.5%) For Year 1 = ?15000, Year 2 = ?15675, Year 3 = ?16380, Year 4 = ?17117, Year 5 = ?17887, Year 6 = ?18691 and Year 7 = ?19532. Scenario 1 ( Interest Rate 4%) The first scenario demonstrates the implementation of a GIS project with the interest rate of 4% which is considered as lowest when compared to normal. The interest rate of 4% (0.04), Fig 1.1 illustrates similarity for both cost and benefits in the graph over the period of 7 years , with the cost be nefit ratio of 1. Moreover, the net present value is also demonstrating 1st and 4th year of implementation is negative for the projects.In comparision with both the cases, consequent years 2 and 5 are highlighting recovery and constant positivity for the net present value. Figures for implemtation of the net present value over 7 years are calcuated as 16.54. Moreover, the profitibality month starts from the 2nd year till the 5th year with implementation outweigh is cost that conludes to benefit. Both the implementation present value and the net present value at the end of 5 years are positive. For this reason, productivity does not requires icrement as the net present value is already shoiwng healthy progress at the end of year 7. Scenario 2 (Interest Rate 10%) This is the scond scenario in which the worst case has been considered. The interest rate allocated for the worst scenario is at 10% (0.1), which is considerably high as compared to normal interest rates for worst case scenar ios. In figure 1.2, the demonstration of the graph is reflecting cost and benefit worms are close and following in the same direction, while it is also showing that cost overruns arises in 1st and 4th years . Whereas, the reaminder for cost and benefits

Improving quality and health system performance analyzing the Research Paper

Improving quality and health system performance analyzing the protection and affordable care act - Research Paper Example The different dimensions related to increase the effectiveness of health services are defined with the addition of financial disclosure and ethnic/social disparities. This research paper is aimed at providing deep analysis on the efficiency and improved quality delivered by the health care. To serve this purpose, The Patient Protection and Affordable Care Act, signed by President Obama is has been used. This act has the Public Law (111-148) and was passed by the members of Senate and United States of America House of Representatives in Congress Assembled. In order to build comparison the basic managed care components of improved quality and health system performance are evaluated on the basis of the act in addition to the challenges and positive/negative aspects. The Patient and Affordable Care Act is enacted to ensure the high-class yet reasonably priced health care facilities for all the inhabitants of United States of America. This act requires the active participation of the Department of Health and Human Services (HHS), especially the Secretary in order to institute a National Quality Strategy for increasing the efficiency of Health Care with the precedence towards guiding this endeavor while including a proper and well defined Strategic Plan which is based upon the guideline to achieve the aims and objectives of the plan (Congress, 2011). The Affordable Care Act will especially deal with the matters of consumers in the private sector health providing insurance companies by giving them new opportunities and coverage facilities for the individual and comparatively small business, expand the horizon of tax credits to middle and lower income Americans so as to provide them affordable health care services. Additionally it will also encourage the coordination, novelty, competence and the improved health care. These amendments are made on the basis of the on hand Legislation, for instance, American Recovery and Reinvestment Act 2009

Assignment #1 Making a Decision Using the Decision - Making Model Essay

Assignment #1 Making a Decision Using the Decision - Making Model - Essay Example I decided to go back to school to gain skills that would propel me further in my career. I saw graduate school as a beckoning opportunity through which I would be able to specialize in areas of my own choosing that improve my job performance and perhaps, result in promotions at the workplace. I enrolled for twelve units during the summer without considering the toll that these classes would have on my time, work and social life. The number of units I am taking this semester requires me to delegate most of my time to studies. I want to get good grades at the end of the semester, which means that I have to find time within my busy schedule to go through my class work. To do this, I have to utilize every free minute that I have to my books. All the time I get goes to my school work, and I have often found myself depressed and procrastinating whether my decision to take the masters program at this time was the right one. My school work has completely taken over my life. Currently, my life rotates around school and work. I no longer have the time to interact or socialize with my friends. Although I interact with a few of the friends I made in my class, we do not get the time to socialize outside the school compound. When we meet at the university, we interact for a few minutes before heading our separate ways. Being the social person that I am, I am always left feeling lonely. Lack of a primary component in my life makes it rather difficult to make up for my previously vibrant social life. As a result of this, I am often depressed as I do not have any friends to share my problems with. My personality as a lifelong learner is what drove me back to school. I have an insatiable desire to gain knowledge and challenge my academic abilities. Since I was young, I considered by unquenchable thirst for books to be a pursuit towards developing my mind. In

Absence and Presence and the Disintegration of the Space-Time Essay

Absence and Presence and the Disintegration of the Space-Time Continuum in Kar Wais (2006) In the Mood for Love - Essay Example Absence and Presence and the Disintegration of the Space-Time Continuum in Kar Wai’s (2006) In the Mood for Love Kar Wai (2000) uses sound to demonstrate that the absence of the actual faces of the spouses engaged in the affair ironically highlights the presence of their affair and how it ruins their marriage. He does not show what these spouses look like at all, and instead, he uses sound to describe who they are as individuals and as spouses. As individuals, Mr. Chan and Mrs. Chow are always physically separated from their spouses. The first time that the audience sees Mrs. Chow is when she is running hastily across the stairs, while Mrs. Chan is walking on an opposite direction. The sounds of their footsteps sound hollow in the Byzantine stairway. These steps have the tone of loneliness in their singleness. Mrs. Chow is not with Mr. Chow, so there is already a foreshadowing that she will never be actually with her husband as a wife. Lee (2008) argued that invisibility on the film represents the presence of something else that is more important. She cites Brunette (2005) who talked about â₠¬Å"formidable absent preferences† (p.89) in the film and Brofen (1992) who said that the uncanny is shown as mobile because it is a â€Å"situation of undecidability†¦ the uncanny in some sense always involves the question of visibility/invisibility, presence to/absence from sight†.Sound is used to suggest the full meaning of the absence of characters in the film.

Literature - I stand here ironing Essay Example | Topics and Well Written Essays - 1000 words

Literature - I stand here ironing - Essay Example As mother goes back to fetch her past life, we as readers get a glimpse of Emily’s childhood. There are few intrusions that bring her back to the present like "I put the iron down" (p. 12); "Ronnie is calling. He is wet and I change him" (p. 17); "She is coming.† (p. 19). But this journey of recollection ends on a positive note, â€Å"At the end she comes to understand that shed done the best she could, given the circumstances—but this simple insight, and her journey toward it, are quietly devastating.† (Disher, 2001: 91) Emily is a nineteen year old in the present. She is confident woman and has found the art of self-expression through mime. But occasionally she can behave erratically and her sense of self-worth gets dented. That is when she wants to be assured of her beauty and her attractiveness. Emily would insist on being told, "over and over how beautiful she had been--and would be, I would tell her--and was now, to the seeing eye. But the seeing eyes were few or non-existent. Including mine" (p. 10). That was when her alienation, her isolation and her mother’s helplessness and guilt became obvious and grew more intense: "the unsureness, the having to be conscious of words before you speak, the constant caring--what are they thinking of me? . . ." (p. 17). But Emily has found self-worth, expression and confidence as a skilled performer of pantomime. As happy as her mother is of her achievement, it cannot acquit her completely. She is still haunted by her own past, by her pained alienation from a daughter for few months, and by Emily’s failure to adjust in the new family. Emily’s counselor insists she ‘needs help’ but her mother acknowledges Emily’s skill as a mime artist and knows that she has found an inner strength through this art. The counselor is possibly worried about Emily’s alienation and isolation. Her mother goes

Absence and Presence and the Disintegration of the Space-Time Essay

Absence and Presence and the Disintegration of the Space-Time Continuum in Kar Wais (2006) In the Mood for Love - Essay Example Absence and Presence and the Disintegration of the Space-Time Continuum in Kar Wai’s (2006) In the Mood for Love Kar Wai (2000) uses sound to demonstrate that the absence of the actual faces of the spouses engaged in the affair ironically highlights the presence of their affair and how it ruins their marriage. He does not show what these spouses look like at all, and instead, he uses sound to describe who they are as individuals and as spouses. As individuals, Mr. Chan and Mrs. Chow are always physically separated from their spouses. The first time that the audience sees Mrs. Chow is when she is running hastily across the stairs, while Mrs. Chan is walking on an opposite direction. The sounds of their footsteps sound hollow in the Byzantine stairway. These steps have the tone of loneliness in their singleness. Mrs. Chow is not with Mr. Chow, so there is already a foreshadowing that she will never be actually with her husband as a wife. Lee (2008) argued that invisibility on the film represents the presence of something else that is more important. She cites Brunette (2005) who talked about â₠¬Å"formidable absent preferences† (p.89) in the film and Brofen (1992) who said that the uncanny is shown as mobile because it is a â€Å"situation of undecidability†¦ the uncanny in some sense always involves the question of visibility/invisibility, presence to/absence from sight†.Sound is used to suggest the full meaning of the absence of characters in the film.

AIPT Nomination Speech Essay Example | Topics and Well Written Essays - 1000 words

AIPT Nomination Speech - Essay Example Hence, if elected, my well-rounded background will be an ample contribution to catalyze the enhancement of AIPT. Direct Access stood as a long-awaited victory of our profession. Our focus now should concentrate more on the appropriate insurance reimbursement for Direct Access patients. Other important issues that need attention are the existence of POPTS, the practice of PT by non-licensed individuals and corporations, the challenge of PTs to continue performing spinal manipulation and electrophysiology testing and the Medicare CAP. However, Insurance Reimbursement should still be at the top of our list. After all, we first have to survive as businesses before we are able to forward other undertakings.As aCo-Chair of the AIPT, I will fully commit myself in developing a strategy that will prevent or even reverse declines in insurance reimbursement. Here, I suggest a rather aggressive strategy involving tough negotiations, use of statistical data that reflect practice patterns, the power of public relations and active participation of all members. Also, the major trend shaping health care leader ship presently is the trend toward leading across a network of partners, as opposed to leading down a hierarchical organization. Thus, there is a gre

Causes effects and history of prostitution

Causes effects and history of prostitution Prostitution is listed among the crimes some refer to as victimless or consensual crimes, but research shows that may not be the true picture of prostitution. Before proceeding, we need to define prostitution. Despite of the fact that, prostitution being known as the oldest profession in the history of mankind. The workable definition has proven elusive. From a dictionary we learn that prostitution is the act or practice of engaging in sexual intercourse for money. But a prostitute cannot simply be a woman who sells her body, since that was the norm of the society that women will get marriage in order to accomplish home and better life style. Promiscuity has been proposed as another candidate. Medieval canon lawyer Johannes Teutonicus suggested that a woman who had sex with more than 23,000 men should be classified as a prostitute, although, furthermore he says that sexual intercourse with 40 to 60 opposite gender would also be called prostitute. However, promiscuity itself does not turn a woman into a prostitute. Although a vast majority of prostitutes are promiscuous, most people would agree that sleeping around does not amount to prostitution. Hence I define prostitution as systematic sexual violence and oppression against female. Selected national and international research projects and various programs by women have been initiated to address the health burden of violence against women. Such projects have especially focused on the health consequences to women of battering or domestic violence, rape and sexual assault, child sexual abuse and incest, and female genital mutilation (See, for example, World Bank Discussion Papers 255, Violence Against Women: the Hidden Health Burden). In depicting the health effects of such forms of violence against women, these projects attempt to make the violence, harm and human rights violation to women visible. However, a consideration of the dire health consequences of prostitution demonstrates that prostitution not only gravely impairs womens health but it is obviously violence against women. The health consequences to women from prostitution are the same injuries and infections suffered by women who are subjected to other forms of violence. The physical health consequences include: injury (bruises, broken bones, black eyes, concussions). A 1994 study conducted with 68 women in Minneapolis/St.Paul who had been prostituted for at least six months found that 50% of those women had been physically assaulted by their purchasers, and a third of those experienced purchaser assaults at least several times a year. 23% of those assaulted were beaten severely enough to have broken bones. Furthermore, 90% of the women in this study had experienced violence in their personal relationships resulting in miscarriage, stabbing, loss of consciousness, and head injuries (Parriott, Health Experiences of Twin Cities Women Used in Prostitution). Prostitution is physically harmful to women. STDs (including HIV/AIDS, chlamydia, gonorrhea, herpes, human papilloma virus, and syphilis) are alarmingly high among women in prostitution. Only 15 % of the women in the Minneapolis/St. Paul study had never contracted one of the STDs, not including AIDS, most injurious to health (chlamydia, syphilis, gonorrheal, herpes). General gynecological problems, but in particular chronic pelvic pain and pelvic inflammatory disease (PID), plague women in prostitution. The Minneapolis/St. Paul study reported that 31% of the women interviewed had experienced at least one episode of PID which accounts for most of the serious illness associated with STD infection. Among these women, there was also a high incidence of positive pap smears, several times greater than the Minnesota Department of Healths cervical cancer screening program for low and middle income women. More STD episodes can increase the risk of cervical cancer. Another physical effect of p rostitution is unwanted pregnancy and miscarriage. Other health effects include irritable bowel syndrome, as well as partial and permanent disability. The emotional health consequences of prostitution include severe trauma, stress, depression, anxiety, self-medication through alcohol and drug abuse; and eating disorders. Almost all the women in the Minneapolis/St. Paul study categorized themselves as chemically-addicted. Crack cocaine and alcohol were used most frequently. Ultimately, women in prostitution are also at special risk for self-mutilation, suicide and homicide. 46% of the women in the Minneapolis/St. Paul study had attempted suicide, and 19% had tried to harm themselves physically in different ways, for example, in another survey of 55 victims/survivors of prostitution who used the services of the Council for Prostitution Alternative in Portland, Oregon, 78% were victims of rape by pimps and male buyers an average of 49 times a year; 84% were the victims of aggravated as sault and were thus horribly beaten, often requiring emergency room attention and hospitalization; 53% were victims of sexual abuse and torture; and 27% were mutilated (Documentation available from the Council for Prostitution Alternatives). In developing countries, it has also been estimated that 70 percent of female infertility is caused by sexually transmitted diseases that can be traced back to their husbands or partners (Jodi L. Jacobson, The Other Epidemic, p. 10). Among women in rural Africa, female infertility is widespread from husbands or partners who migrate to urban areas, buy commercial sex, and bring home infection and sexually transmitted diseases. Women in prostitution industries have been blamed for this epidemic of STDs when in reality, studies confirm that it is men who buy sex in the process of migration who carry the disease from one prostitute woman to another and ultimately back to their wives and girlfriends. The movement of abandoned or rejected barren women to urban prostitution has been documented in Niger, Uganda, and the Central African Republic. Numerous studies in Africa and Asia by the World Bank and a number of international research organizations have found that divorced or separated wom en comprise the great majority of prostitutes or semi prostitutes (Jacobson, p. 13). Thus, a major health effect of the mass male consumption of commercial sex and the expansion of sex industries in developing countries is not only a rampant increase in sexually transmitted diseases but an exponential increase in infertility. The further effects of this vicious cycle insure that a whole new segment of women who are abandoned by their husbands due to infertility, are propelled into prostitution for survival. In both developing and industrialized country contexts, current campaigns to control the spread of HIV/AIDS by advocating safe sex for women in prostitution fail to address the blatant inequities between women who are bought for sex and the men who pay for it. Any AIDS strategy based on negotiating condom use between the purchaser of sex and the woman who must supply it assumes symmetry of power that does not even exist between women and men in many personal consensual relationsh ips. If AIDS programs are serious about eradicating AIDS, they must challenge the sex industry. Women in prostitution are targeted as the problem instead of making the sex industry problematic and challenging the mass male consumption of women and children in commercial sex. This is institutionalized when governments and NGOs argue for the medicalization of prostitution when they propose laws on prostitution which subject women to periodic medical check-ups. It is stated that women in the sex industry would be better protected if they submitted, or were required to submit, to health and especially STD screening. The way in which sex industries are responsible for the widespread health problems of women and children is mystified with proposals to implement health checks of women in the industry. No proposals have been forthcoming, from those who would propose both mandatory and voluntary medical surveillance for women in the sex industry, to medically monitor the men who would purchase sex. The same is true with current attempts to medicalize prostitution. No action will stabili ze the sex industry more than legitimating prostitution through the health care system. If medical personnel are called upon to monitor women in prostitution, as part of occupational health safety, we will have no hope of eradicating the industry. Furthermore, from a health perspective alone, it is inconceivable that medicalization of women in the industry will reduce infection and injury without concomitant medicalization of the male buyers. Thus medicalization, which is rightly viewed as a consumer protection act for men rather than as a real protection for women, ultimately protects neither women nor men. As with other forms of violence against women eradicating the health burden of prostitution entails addressing but going beyond its health effects. To address the health consequences of prostitution, the international human rights community must understand that prostitution harms women and that in addition to needing health services; women must be provided with the economic, social and psychological means to leave prostitution. Until prostitution is accepted as violence against women and a violation of womens human rights, the health consequences of prostitution cannot be addressed adequately. Conversely, until the health burden of prostitution is made visible, the violence of prostitution will remain hidden. Once Victor Hugo quotes stated in is novel; We say that slavery has vanished from European civilization, but this is not true. Slavery still exists, but now it applies only to women and its name is prostitution.

Custom Term Papers: Hamlet †is Polonius a Main Character? :: The Tragedy of Hamlet

Hamlet – is Polonius a Main Character?      Ã‚  Ã‚   That Polonius, father of Laertes and Ophelia in Shakespeare’s play Hamlet, is a character of considerable importance is accepted as true by most literary critics. This essay will develop the notion of his vital importance to the drama.    Ruth Nevo in her essay, â€Å"Acts III and IV: Problems of Text and Staging,† states the importance of Polonius to the hero’s evolution in the play on the occasion of Ophelia’s decoying the hero for the sake of observation by Claudius and Polonius:    But it should be noted that we actually need no further explanation for Hamlet’s sudden â€Å"Where’s your father?† than the fact that he has not recently been permitted her presence unchaperoned, if at all. And his apparent change of mood at that point in the scene might well be attributed to recollected angry resentment at Polonius’ interference in his affairs. Indeed, this would seem to be born out by the diatribe on calumny – he being calumniated and exposed by his courtship of Ophelia to the insulting aspersions of such as Polonius. I am inclined to believe that the deeper dramatic purpose of the scene is obscured if Hamlet is made or becomes aware of Polonius at any point in the scene. For if Hamlet knows that Polonius is behind the arras, then he knows that Ophelia is lying when she tells him her father is at home [. . .]. (49)    In the Introduction to Twentieth Century Interpretations of Hamlet, David Bevington presents Polonius as similar to Hamlet in various ways:    Polonius, his [Hamlet’s] seeming opposite in so many ways, is, like Hamlet, an inveterate punster. To whom else but Polonius should Hamlet direct the taunt of â€Å"Words, words, words†? The aged counselor recalls that in his youth he â€Å"suffered much extremity for love, very near this,† and he has been an actor at the university. Polonius too has advice for the players: â€Å"Seneca cannot be too heavy, nor Plautus too light.† When Hamlet jibes at â€Å"so capital a calf† enacting Julius Caesar, killed in the Capitol, he reinforces the parallel to his own playacting and anticipates the slaying of Polonius behind the arras. (4)    Polonius’ entry into the play occurs at the social get-together of the royal court. Claudius has already been crowned; Queen Gertrude is there; Hamlet is present in the black clothes of mourning.

How to Buy Your First Home :: Process Essays

How to Buy Your First Home I answered the phone with trepidation. Would I be the one? Did I get it? No, not the new job, lottery jackpot, or the starring role in the next movie blockbuster. The one bedroom, split-level I'd put an offer in for just a few days earlier. A home. I was a single girl on the verge of owning her own home. Hey, hear me roar. According to the National Association of Realtors, single women represent the fastest-growing segment in the housing market. We buy 12% more condominiums than men, and we make up 35% of first home buyers. And due to many programs designed to encourage single women and minorities to invest in a new home, the purchasing power of the first-time home buyer is steadily rising. As terrifying as the prospect of home-ownership is, particularly for those who view plants as a commitment, there are benefits. You're building equity instead of paying rent. Interest payments on your mortgage can be tax deductible. And you could make a passel of money when you finally sell it, particularly if you've had the good sense not to buy near a nuclear waste treatment plant. Some tips from a happy home owner: Deep in your heart of hearts, you've probably always had an ideal vision of your perfect home. Sprawling lawns, cathedral ceilings, hand-carved banisters. Scratch that, and move on to what you can actually afford. You can usually qualify for a mortgage equaling about two times your annual income, and you'll need enough cash for a 5 to 10 percent down payment. Figure in the closing costs, which include percentage points tacked on to your mortgage (1 - 4% of the total mortgage) by your lender. The lower the points the better. You'll need a property appraisal (about $250) and a survey (about $200), during which strangers tromp through your new pad and determine what shape it's in - literally. Appraisers look at the condition of the property and surveyors measure the contents. You'll also need a pest inspection - which unfortunately does not mean the neighbors. Other major closing costs include a prepayment of insurance and real estate taxes into an escrow account. You pay up front and the bank takes care of the bills. Future payments into this account come out of your monthly mortgage payment. Your real estate taxes will vary based on area. Suffice it to say a sprawling villa in Beverly Hills will cost you more in taxes than say, a sprawling villa in suburban Cleveland. How to Buy Your First Home :: Process Essays How to Buy Your First Home I answered the phone with trepidation. Would I be the one? Did I get it? No, not the new job, lottery jackpot, or the starring role in the next movie blockbuster. The one bedroom, split-level I'd put an offer in for just a few days earlier. A home. I was a single girl on the verge of owning her own home. Hey, hear me roar. According to the National Association of Realtors, single women represent the fastest-growing segment in the housing market. We buy 12% more condominiums than men, and we make up 35% of first home buyers. And due to many programs designed to encourage single women and minorities to invest in a new home, the purchasing power of the first-time home buyer is steadily rising. As terrifying as the prospect of home-ownership is, particularly for those who view plants as a commitment, there are benefits. You're building equity instead of paying rent. Interest payments on your mortgage can be tax deductible. And you could make a passel of money when you finally sell it, particularly if you've had the good sense not to buy near a nuclear waste treatment plant. Some tips from a happy home owner: Deep in your heart of hearts, you've probably always had an ideal vision of your perfect home. Sprawling lawns, cathedral ceilings, hand-carved banisters. Scratch that, and move on to what you can actually afford. You can usually qualify for a mortgage equaling about two times your annual income, and you'll need enough cash for a 5 to 10 percent down payment. Figure in the closing costs, which include percentage points tacked on to your mortgage (1 - 4% of the total mortgage) by your lender. The lower the points the better. You'll need a property appraisal (about $250) and a survey (about $200), during which strangers tromp through your new pad and determine what shape it's in - literally. Appraisers look at the condition of the property and surveyors measure the contents. You'll also need a pest inspection - which unfortunately does not mean the neighbors. Other major closing costs include a prepayment of insurance and real estate taxes into an escrow account. You pay up front and the bank takes care of the bills. Future payments into this account come out of your monthly mortgage payment. Your real estate taxes will vary based on area. Suffice it to say a sprawling villa in Beverly Hills will cost you more in taxes than say, a sprawling villa in suburban Cleveland.

Environmental Scanning: Identifying Threats and Opportunities

Organizational environment consists of both external and internal factors. Environment must be scanned so as to determine development and forecasts of factors that will influence organizational success. Environmental scanning refers to possession and utilization of information about occasions, patterns, trends, and relationships within an organization’s internal and external environment. It helps the managers to decide the future path of the organization. Scanning must identify the threats and opportunities existing in the environment.While strategy formulation, an organization must take advantage of the opportunities and minimize the threats. A threat for one organization may be an opportunity for another. Internal analysis of the environment is the first step of environment scanning. Organizations should observe the internal organizational environment. This includes employee interaction with other employees, employee interaction with management, manager interaction with othe r managers, and management interaction with shareholders, access to natural resources, brand awareness, organizational structure, main staff, operational potential, etc.Also, discussions, interviews, and surveys can be used to assess the internal environment. Analysis of internal environment helps in identifying strengths and weaknesses of an organization. As business becomes more competitive, and there are rapid changes in the external environment, information from external environment adds crucial elements to the effectiveness of long-term plans. As environment is dynamic, it becomes essential to identify competitors’ moves and actions. Organizations have also to update the core competencies and internal environment as per external environment.Environmental factors are infinite, hence, organization should be agile and vigile to accept and adjust to the environmental changes. For instance – Monitoring might indicate that an original forecast of the prices of the raw m aterials that are involved in the product are no more credible, which could imply the requirement for more focused scanning, forecasting and analysis to create a more trustworthy prediction about the input costs. In a similar manner, there can be changes in factors such as competitor’s activities, technology, market tastes and preferences.While in external analysis, three correlated environment should be studied and analyzed — †¢immediate / industry environment †¢national environment †¢broader socio-economic environment / macro-environment Examining the industry environment needs an appraisal of the competitive structure of the organization’s industry, including the competitive position of a particular organization and it’s main rivals. Also, an assessment of the nature, stage, dynamics and history of the industry is essential. It also implies evaluating the effect of globalization on competition within the industry.Analyzing the national e nvironment needs an appraisal of whether the national framework helps in achieving competitive advantage in the globalized environment. Analysis of macro-environment includes exploring macro-economic, social, government, legal, technological and international factors that may influence the environment. The analysis of organization’s external environment reveals opportunities and threats for an organization. Strategic managers must not only recognize the present state of the environment and their industry but also be able to predict its future positions.

Air Transportation history

Since the invention of air planes few decades ago, air travelling has become famous among travellers. When the air transportation was first introduced in 1903 by the Wright Brothers, many people could not travel using it because it was expensive. But after few decades, technology has improved and air transportation is being widely used all around the world. Most of the countries has built airports and has their own airline companies. Today, due to rivalry among airline companies air travelling has become much cheaper.As a result, cheap air travelling has advantages and disadvantages for us, our country and to the world. Firstly, the main benefit of cheap air travel is that it is cheap. So it allows all the people to travel around the world. Those days only the rich people could use air travelling, but now even the ordinary people also can use it to travel, pursue their studies, do business, and go for a vacation. It is not surprising that most people wish to travel to distant land, a country far away but travelling cost lots of money.So the people need to reconsider their travel plans since flight rates are way too high back then. Today, due to competition among airline companies, they are offering cheap flight rates that consumers like us could afford. It also helps maintain long distance relationship. Before the IT technology is developed, air transportation is the only option people who live on the other end the world keep in touch with their loved ones. Although cheap air travel allows everybody to travel, air planes causes air pollution and sound pollution.Since air planes burns hydrocarbon fuel, it releases greenhouse gases such as carbon dioxide and nitrogen oxides. The greenhouse gases causes global warming and the effects of global warming is polar ice caps melting, increased probability and intensity of droughts and heat waves, warmer waters and more hurricanes, spread of diseases and economic consequences. Air planes also causes sound pollution which effects hearing impairment, hypertension, heart diseases and annoyance sleep disturbance.Furthermore, the chances of surviving when a plane crash is lower than any other transportation. In addition, most of the airports are build outside of the city,so once the people get off the plane, they still need to travel to reach the city. Finally, cheap air travel also saves time. Long ago people travel using horses, camels, elephants, boats and ships but it takes days to reach a place. Now, air travel helps us to reach a far place or country just in hours. Besides that, air transportation enerates almost 32 million jobs annually and contributes almost 7. 5 percents of the world’s GDP which is a huge profit. Moreover, air transportation is the fastest worldwide transport system which is one the key factor of economic growth. In conclusion, cheap air travel saves time and money for the people and increases the economic growth in our country although it causes air pollution. So, the g overnment should some solution to neutralise the greenhouse gases released by planes which causes global housewarming.

International Law Essay

International law refers to an agreement signed between nation-states binding them to conform to well structured principles and acceptable standards. It primarily concerns relations between nations on specific legal fields such as treaty, humanitarian and criminal laws rather than on issues of individual citizens. The formation of international law came about due to view by legal activists that consented signing of defined principles by sovereign states could limit their power to interfere with other nations internal affairs. This led to the finding of the international criminal court in early 20th century to safeguard states sovereignty and respect for human rights. The international law is based on the customary law, treaty law and other naturally acceptable cords of conducts. To enforce these laws, there exist many international organizations. The United Nations has been charged with the duty to keep and maintain peace and security. This is because since its formation in 1945, its charter has been adhered to by many nations and even the remaining few nations agree with the principles that form it. This makes UN the most influential enforcer of international law. It works towards developing and maintaining friendly relations between states and overseeing the harmonious resolution of conflicts among states. To achieve this, the UN has many departments each charged with a particular function. The international criminal court is one of its mechanisms of dealing with interstate and humanitarian matters (http://www. ohchr. org/EN/ProfessionalInterest/Pages/InternationalLaw. spx). The establishment of UN general assembly was made to undertake study and recommend on ways of progressively developing and safeguarding the international law. To uphold human rights, methods like sending peace keeping troops and initiating peace negotiations have been employed. Guaranteed human peace and harmonious inter-states existence is the best gift this world needs. This shows the importance of these enforcing bodies of the international law and there affiliates.

Stakeholders Perception of Sustainable Housing Strategies Research Paper

Stakeholders Perception of Sustainable Housing Strategies - Research Paper Example The study also seeks to address the issue of the rising need for housing in Qatar because of economic development in the country besides seeking to advice stakeholders on the appropriate directions to take in providing sustainable housing for the present and future generations. This is because the changing lifestyles call for changing housing systems and hence the need for using materials that are environmental friendly during construction, occupancy, maintenance, and demolitions. Introduction The study seeks to develop a structural framework that can be used in future constructions for eco-friendly housing facilities in the country. This is because the increasing environmental consciousness in the society requires environmentally favorable structures whose applications are also eco-friendly. Environmental sustainability is currently considered as an environmental challenge and a global issue. Sustainable housing can achieve a better environment by reducing the amount of energy consu mption towards a better living environment. This scope identifies achievement of sustainable housing design with the success of both the environment and the residents. It promotes achievement of human comfort through improving ventilation and natural lighting techniques. Sustainable housing is at the same time related to sustainability of building materials and energy use to reduce the impact of housing on the environment. This paper identifies the stakeholder’s perceptions and attitude that influence sustainable housing design in Qatar. This study focuses on increasing awareness of stakeholders toward sustainable housing design by incorporating new technologies, in order to change the unsustainable designs and practices of building. The aim of the study is to recognize stakeholders’ perceptions through the difference and similarities as will be achieve through some questionnaire surveys, interviews, and case studies with different stakeholders. The study will investig ate the strategy of decisions by utilizing the improvement of sustainable housing (Zhengyu and Jay, 2009). Problem statement The existing need for better constructions towards environmental conservation and preservation in the housing sector has not been met because of prevalent application of ancient architectural practices in constructions. Conservative applications in housing constructions have not considered the dynamic environment that has significantly deteriorated to require housing structures that are more sensitive to the environment. The study therefore seeks to develop a framework for bridging the gap between environmental needs and architectural practices in order to upgrade the housing sector to meet environmental needs. The study explores stakeholders’ perceptions over sustainable housing strategies in Qatar and is significant to the society because of its potential to develop a framework for an eco-friendly industry. This will set an example for other industrie s to emulate towards a favorable environment for better living standards. Its significance also extends to the role of a moral agent as it has the potential of promoting social responsibility among investors in the housing industry and the morality can spread to other construction, manufacturing, and processing.

China Fragile State Analysis Essay Example | Topics and Well Written Essays - 2250 words

China Fragile State Analysis - Essay Example Lack of a continuous economic growth in China poses a big threat worldwide as many observers point out. A Chinese specialist Susan Shirk asserts that China’s internal fragility status presents a big danger more than the economy and the strength of its military. China exists as a sovereign country located in East Asia. A recent report compiled by World Bank (2014) shows a rapid increase in China’s population. The survey shows that the population is currently at 1,369,811,000. The Chinese government recognizes 56 ethnic groups (CIA, 2010). A survey conducted by Central Intelligence Agency US (2010) shows that the Han Chinese is the largest ethnic group in china occupying 91.6 percent of the total population. The second largest ethnic group is Zhuang occupying 1.3 percent. Other ethnicity groups that occupy the rest 1.7% include the Hui, Miiao, Yi, Tujia, Tibetan, Manchu, Mongol, Buyei, Bai, Kazakh, Yao and other small ethnic groups. China has been experiencing increased growth in economy in the past two decades. In the year 2012, China overtook Japan which was the world second largest economy making it the state with the second largest economy globally. However, after several research conducted by World Bank in 2013 China’s annual per capita GDP is at 7.7%. Such per capita indicates that the country remains as a developing country. China’s share in the world trade has increased rapidly in the recent years but the growth is moderately low compared to that of the US. According to a report by IMF (2009), the GDP in China at the current exchange rate is a fifth of that of the US and that of private consumption is an eighth of that of the US. Additionally, China accounts for only 3% of global imports of consumer goods and 4% of world import growth. This makes US the ‘global consumer’ in the short run (International Monetary Fund, 2009). The rise of China’s economy is the factor that has been raising its foreign

THE IMPACT OF INTERNATIONAL TRADE ON ECONOMIC GROWTH Essay

THE IMPACT OF INTERNATIONAL TRADE ON ECONOMIC GROWTH - Essay Example International trade is promoted through appropriate strategies and strict observation of the trade patterns. This essay seeks to discuss the impact of international trade on the economic growth. According to a study by the OECD in 2003, the elasticity of international trade was found to be significant. Results from 73 low and middle-income countries in developing economies indicated that there is a strong correlation between international trade and economic growth (Peacock 2013). Inward developing economies tend to grow at a slower rate compared to outward-oriented developing economies. Average growth rate is significantly higher after the liberalization of trade than the period before the liberalization. International trade involving imports of immediate goods leads to diffusion of technology in an economy (Berdell 2002). Most of the studies tend to support the positive effects of international trade on economic growth. The static impacts of the international trade refer to the impr ovement in the social welfare with a fixed resource supply. Opening up the global market offers the chance of trading at international prices (Peacock 2013). Domestic consumers can buy cheaper imported goods. At the same time, producers have the chance to export goods to other markets at higher foreign markets. The comparative advantage in the international trade leads to specialization and improved quality delivery. This has caused an increment in the social welfare and output. Another impact of international trade on economy is the dynamic gain. This is the change in the structure of production that can be attributed to adoption of new technologies (Peacock 2013). This has also led to increased scales of production. Expansion of production through international trade leads to economics of scale and are mostly based on the comparative advantage. There has been expansion in production which is a response to the demands in the global market (Berg & Lewer 2007). This expansion has led to a decrease in the cost of production and accumulation of capital (Berdell 2002). This has had an overall effect of increasing employment levels. International trade has been known for its support in the technological spillovers among the economies involved. This has favored productivity. International trade transmits knowledge into international market. A world renowned economist, Paul Krugman, through an article in The New York Times suggested that competitive devaluation in the 1930s was different from the modern of currency wars and international trade policies. Several countries were dependent on the gold standard at the time. In the modern fiscal policies, mutual interventions are hard to accomplish. In the past, gold was worth more than the domestic currencies. The conventional liberal-market interventions are seen to have no effect. Currency interventions are perceived to be accomplishing very little. This has caused major economies to get tempted to devalue their economi es by printing more money. International trade affects economic growth. According to Paul Krugman, international fiscal policies affect the incentives offered by the central banks which in turn affect economic growth. According to economist Milton Friedman, the most acceptable measure of the fiscal policy is their economic effect and not interest rates. Milton believed that unwarranted government intervention was unwelcome in

Environmental Analysis (company reporting) Essay

Environmental Analysis (company reporting) - Essay Example The environmental costs will include the amount the company will have to pay in order to indemnify the victims of the company's water waste victims. The environmental costs will include the amount of money spent to clean up the land and water area that they has been contaminated with dirty water sewage as well as the pollution of the air by the smokestacks with the company's carbon dioxide emissions in violation of the law. The environmental costs includes costs to clean up the company's contaminated sites, penalties for violation of the UK and Germany environmental laws. Environmental accounting also includes the taxes that the company will be able to save because the net income of the business has been reduced by money invested in environment saving devices. According to Wolfgang Ballwieser, there are many major key features of the German Accounting System 1Accounting in Germany. One of which is that it is influenced by the Roman Law system. The German finance financial accounting is regulated by the law from the start to the finish. The start begins with the gathering of business financial data that will be used in the recording of daily business transactions what will be recorded and how it will be recorded. The finish of the accounting in our basic accounting course(Larson,1995) is the part when the financial statements such as the balance sheet and the income statements as well the statement of cash flows are produced. The most important accounting law in Germany is the Handelsgesetzbuch or simply known as the HGB commercial code. This German accounting law is composed of regulations(Sussland, 2000) that are depending on the which of business the German company is involved in. The business could be a sole proprietorship which means that is owned by only one individual or businessman or businesswoman. Another form of business organization is the balance sheet. The partnership is composed of two or more persons who will agree to contribute, money or industry to the partnership in order to generate income. The partners then agree to distribute the profits by dividing such based on a pre agreed profit and loss distribution plan. The last kind of organization is the corporation. The corporation is composed of shareholders who willingly invests their hard earned cash in the business but do not partake in the minor day to day business operations. This same German accounting law gives laws based on the size of the business. This Same German accounting law use the factor of what kind of business the company is engaged in. The German accounting system in all situations, even the predictable events, must be based on the Grundstze ordnungsmiger Buchfhrung or GoB which is described as the principles of regular accounting. The Gob had previously originated from accounting for business transactions. The the Grundstze ordnungsmiger Buchfhrung or GoB is a major factor in accounting for tax purposes because both the commercial accounting(Ross et al, 1996) and the tax computation process are related. The method of accounting will either increase or decrease the amount of taxes that the business enterprise will pay the government of Germany. Therefore, the process of using group accounting is now legally