Zeus As Hero Essay Example for Free

genus genus Zeus As Hero EssayOne of the reasons why Zeus is a whiz is because he defeats his mighty and powerful father Cronos along with the titans, and shares the glory with his many brothers and sisters. On my opinion I think a hero is someone that does something without mentation of themselves. Someone that is exiting to see the risk for the sake of someone else. A hero is someone that will always be willing to help and take any major risk. This paragraph will explain how Zeus is a hero because he has show Bravery, Sharing, and his powerfulness. This paragraph will determine why Zeus is brave and will give three congressman of him be brave. The premier framework of Zeus being brave was when Zeus defeated his father Cronos this example is one of the greatest examples because it explains all three of Zeuss characteristics.Zeus showed himself being brave because he faced one of the most powerful gods in the world. Not only that but Cronos eager to kill Zeus and swallow him whole. The second example of Zeus being brave is when Zeus caught lightning bolt to treasure his best friend Pan, Zeus was then aware he was a god. The third and final example of Zeus being a hero is when Zeus transformed into a bull and dared to take Queen Europa out of her boundaries when she was specifically under many rules of her father and one day would make out Queen. But, she luckily got to become Queen of Crete and built many ships for them and Zeus. These actions prove that Zeus is a true Greek hero. The next paragraph will show how Zeus is able to share, and examples will be given to show you why.This paragraph will determine why Zeus is able to share and will give three carefully exact examples. The first example of Zeus being able to share is when he gives Crete a magnificent gift King Minos was in desperate need of a wall, a warrior and an army. They pleaded to Zeus to give them these three wishes and Zeus put it all into one huge gift. He gave them Talus a gre at bronze whale that will protect Crete no more than a thousand years. Each nine years they would bless Zeus for his gift.The second example of Zeus being able to share is when he defeats the titans and frees his brothers and sisters, not only that but Zeus gives his brothers and sisters a part of the world. Poseidon got the sea, Zeus claimed the sky, Hades took the underworld, ECT The third and final example of Zeus being able to share is when he grants queen Europas wish. She is then freed from her fathers rules and became Queen of Crete. The next paragraph will dissever you how Zeus is loyal in the storeys told about Zeus.This paragraph will identify why Zeus is loyal, It will provide three examples from multiple storeys in the book. The first example of Zeus being loyal was when he made Queen Europa Queen of Crete she became loyal back to him by building the ship that he had communicate from her. The second example of Zeus being loyal is when he promised and did give each of his brothers and sisters a piece of the world everyone then worshipped Zeus for what hed done.The third and final example of Zeus being loyal is when Zeus agreed with Rhea to go defeat his awful father Cronos and to domesticate his brothers and sisters and become king. The next paragraph will conclude why Zeus is brave, loyal and able to share.Zeus has many characteristics that make him a hero. He has demonstrated Bravery, being able to share, and loyalty in many of the myths. For example, Zeus defeats Cronos that trapped his many brothers and sisters and the many invincible titans. Therefore, Zeus is a true Greek hero.

Fashion work Essay Example for Free

Fashion work EssayDuring last February 2009 F/W New York fashion week, I had met uncountable number of people and cultures but on reflection, all the memories have been torn apart. Probably because of my bad memory but I also was drunk on my cold medication. The last day when Ralph Lauren collection was on, that morning was even harder than others. When I was in agony between leaving the inhabit or not, I have in mind that Korean PR manager told me about that Ralph Lauren wanted to say hi to Korean press people that time. Finally, I got into my costume like a dying snail and got to the collection place right before the show started. While I was actually put opposite with his runmodal value, I envy his talent and time which allows him to keep changes the way he wants. If every one can be like him, growing older may not be such a bad idea. After the show, Ralph Lauren waves his hand to people and literally all the people stood up to give him applause. Ralph Lauren, erosion whit e shirts with certain(prenominal) Ralph Lauren vest worn with vintage looking casual pants, was a lot order but better than the one that I used to remember.Like he was proving, that style is not something you try, it is something you live with. His face and style flows together like a story. After almost all people have left, he was walk up to Korean presses with kind smile on his face. Then, he gave a handshake with each and every one of us. I dont remember what exactly weve talked about but I certainly remember how soft his hand was. It was hard to believe that he 40 years of Ralph Lauren has passed that hand. Just because Ive met the fashion legend Ralph Lauren my self, my choice of that morning was very smart.If we go back 40 years of his life, how would young Ralph Lauren be? Passionate fashion issue nobleman just like the Marc Jacobs or Alexander Wang now days? If we fast forward the video of last 40 years of Ralph Lauren, the base is as like as current Ralph Lauren. When I was young, I saw a pair of beautiful blue suede shoes every day on my way to aim.Of course I didnt have money to buy that right away so I waited to my birthday and Ive got it. As time goes by, I became an adult but my mind is still just like a boy who wants something from the show window. It is only that something is not a suede shoes any more, but excitework forcets about wanting and expecting something is still same like the old days to me.It doesnt matter if the style is pastoral or modern, whether the transport is African or American his pursuing images are always same. American style elegant woman from natural family of America. The only unreal thing is that there is no sadness and/or poverty. The reason why even his design does not board us even when they present above and beyond the time write is that Ralph Laurens women are arranged in classic discrepancy as wearing safari jacket on top of beaded dresses or wearing motor cycle jacket with diamond earring.As a start, he launched neck secure business in 1967. As he launched his premium mens wear in 1968, Ralph Lauren genuinely started to grow as a company. Now, Ralph Lauren has lines of womens wears, childrens wears, accessories, home furnishing and perfume. Those lines are Polo by Ralph Lauren, Ralph Lauren Purple label, Ralph Lauren collecting, Black Label, Blue Label, Lauren by Ralph Lauren, Polo jeans Co,.. RRL, RXL, Rugby, Ralph Lauren childrens wear, American living, Chaps, Club Monaco etcHim, who never studied in design, quit school and worked for Necktie Company. His co-workers mind and style was ordinary. But, he wore custom jacket that has huge collar and side lot. He liked to create his own style. And when he first built his own tie company, he did not make famous narrowed tie but made wide spread tie which would look great on stylish people like Duke Windsor from 1930s magazine and/or movies. We label the neck tie our selves to the nick tie Ive designed with my wife Ricky and her par ents.That label called Polo and that was our start. His necktie became the must-have items to raise mens integrity. Based on his necktie, he launched mens wear mark off name Polo by Ralph Lauren to show the entire look of Americans classical style with chic European tailoring. I like the I.V. league look.That is well-heeled and traditional. When I started to design mens wear I used classic items like navy blazer, wrap tie, saddle shoes. Old schools for instance the likes of Harvard, Yale, and Princeton animize me all the time. Along the way, Ricky was the biggest reason for him to be interested in design womens wear. Ricky is the traditional English style woman who is his partner of life and biggest inspiration of creative ideas.

A strategic analysis of jetblue airways

A strategic analysis of jetblue air bureausThe US skyway industry trends have caused airline companies, including Jet Blue to struggle for survival. Retirement has caused a shortage of controls and instructors. Flying schools experience less instructors and hours needed to train new pilots. In 2008, crude oil prices increased to a record $140 per barrel (Thompson, Strickland, Gamble, 2010). Increased prices of evoke al imprinted the airlines to charge passenger fees for fuel surcharges, baggage fees, and beverage and snack fees. Airlines continue to charge fees with increasing fuel prices to generate an airline strategy. After 9/11, Congress passed the Aviation and Transportation Security Act (PDF), by bring out this Act federal employees were tasked to handle all airport security. Increased screening for baggage and passengers, size limits on fluids and x-ray inspections. With the additional security measures, came financial burdens to the airline industry.Jet colour strateg ic intentWhen Jet Blues was founded, David Nelleman wanted air travel to compassionate and fun. The strategic intent was to offer customers a low discount airline carrier with the comforts of home. As the archetypal airline to offer electronic ticketing, Jet Blue wanted to delay its flights instead of canceling them. Agents were allowed to go away from home and customers enjoyed gourmet snacks, coffees, in-seat televisions with satellite radio and movie channels.Jet Blue began to look into increasing the shareholder and customer determine with the expansion of New Yorks JFK aerodrome with 8 am and 9 am flights. This was hopeful to Jet Blue exe getives they wanted to appeal to younger customers, affluent New Yorkers, and those traveling to New York City. source up this new terminal has saved $50 million in labor, fuel, and vouchers. Now, the company serves more than 53 destinations (Thompson et al., 2010).JetBlues financial objectives success in achievingAlthough Jet Blues stock dropped by 50% in the five years, revenues grew 185% between 2003 and 2007, their operating expenses grew 222% during the same period. The loss in revenue was blamed on the cost of fuel (532% increase) and interest expense (658% increase). Jet Blue decided to take a conservative financial strategy in which they hold opened high liquid ratios congener to the other major(ip) airlines (Thompson et al., 2010). Jet Blue was millions behind the competitor but developed new equity capital and credit, which was needed to keep the company, and allow them to maintain strong runniness.Assessment of competitive advantageCost. JetBlue operates at a lower cost than its competitors. According to Thompson, Strickland Gamble (2010), JetBlues total operating expenses were 12.17 per revenue passenger millilitre in 2008 versus $18.18 for American Airline, $18.18 for Continental, $20.95 for Delta, $13.85 for Southwest, $19.13 for United, and $21.45 for US Airways. Its planes, such as, the Airbus A 320, tended to be newer than those of its competitors resulting in lower maintenance costs and no maintenance-related fines. The company increased flying time by minimizing turnaround time. Reservation agents worked at home resulting in cost savings as compared to a traditional call center. These measures paid off creating a major competitive advantages in the form of low operating costs that other airlines did not achieve.Organizational culture. JetBlues organizational structure was created based on five steps. First, the companys values were determined. Then, hiring managers selected employees who mirrored the companys values. Next, the company ensured that the company exceeded employee expectations and to listen to customers. And, finally, the company created a plan to drive excellence. The values established by JetBlue were safety, caring, integrity, fun, and passion. As an example, George Forman grills were set up at the JFK terminal to allow employees to have fun. By only hiri ng employees that mirrored those values, the company could encourage hiring managers to be creative during the hiring process and to weed out those that would not be a fit. By making these steps an active part of getting work done, JetBlue developed a strong organizational culture.Human resource practices. JetBlue is a company with a strong focus on people. In anticipation of airplane pilot shortages they implemented Aviation University Gateway, partnered with universities to identify exceptional candidates, and implemented internship programs. They turn to a lack of confidence in JetBlues leadership by providing leadership development training. They developed an airline training center at the Orlando International Airport. To brighten up for paying employees a lower base salary than its competitors, they offered health c everywhereage, profit sharing, and 401k retirement plans. They also avoided layoffs through voluntary packages and attrition. This focus on coming together the needs of its employees, growing talent, and creating a talent pool was essential competitive benefits that were very difficult to imitate.JetBlues strategies for 2008 beyond and likelihood of success.In 2008, JetBlue adapted new strategies to re-evaluate the way its assets were used, reduce capacity, cut costs, raise fares, grow in select markets, offer services for business travel, form strategic partnerships, and increase ancillary revenues. JetBlue formed an federation with Lufthansa to enable the company to use their terminals at JFK and signed a contract with Continental to provide LiveTV (Thompson et al., 2010). JetBlue cut their capacity by selling nine aircrafts and reduced costs by delaying the delivery of 21 new aircrafts (Thompson et al., 2010). They reduced aircraft utilization rates, suspended service in some cities, and cancelled plan service in order to cut costs. After choosing Orlando to become a target market, they then raised prices but to lower fares than com petitors. Furthermore, they provided incentives to corporate travelers, entered into agreements with Expedia for leisure travelers and Travelocity for business customers, and with Aer Lingus to expand their advert internationally. To generate revenue, JetBlue created new fees, including a fee for a second bag and for select seats. Even with these strategies, the airlines financial performance shows that they are falling short of expectations during the first six months of 2008 (Thompson et al., 2010).However, 2009 was a successful year for JetBlue. The company was one of only a few to report four consecutive quarters of profitability in this year (JetBlue, 2010). A net income of $58 million was generated with an operating margin of 8.5% which was an improvement of more than $140 million compared to 2008. They continued to have one of the strongest liquidity positions in the U.S. airline industry relative to our revenues. In addition, JetBlue generated positive free cash flow for t he first time in its history. According to JetBlues 2009 annual report, these results demonstrate the benefits of JetBlues disciplined growth strategy, its focus on managing capital expenditures, rationalizing capacity, maximizing revenue, and controlling costs. Given that the company is prosperous in challenging times, it is likely that the companys sound strategies and cash-rich positions entrust give the company longevity over the long term.ConclusionsThe purpose of this report was to examine JetBlues business strategy. Trends in the U.S. airline industry impacting crude oil prices, pilot shortages, and 9/11 aviation security measures. Overall, these trends, combined with a weak economy, caused airlines to struggle to survive. JetBlue has survived by a focus on bringing humanity post to air travel at low fares. They focused on providing value, customer service, and unique extras for customers. Employees benefit from training and a strong organizational culture. The business be nefited from measures to cut costs and form lucrative partnerships. Presently, the financial reports of JetBlue showed that the company was outperforming its competitors in a recession making the company highly likely to be successful over the long term.

Human Resource Management at China Telecom

Human Resource Management at China Telecom1. Introduction1.1 Introduction to superior Work SystemHigh functioning work system is to achieve organizations goals by fully exploitation organizations resources. It supports the undecomposed combination of technology, people and organization structure (Noe, 2014). Reasonable arranging valet de chambre resource management practices is iodin of the mainly elements of creating the racy performance work system. troika major practices include recruiting, plectrum and training and victimisation.1.2 Introduction of China telecommunicationChina Telecom Corporation Limited was established in 2002. The main wrinkle is focus on the wait on beas. At the end of 2003, it owns six affiliated companies that w atomic number 18 acquired by well-nigh(predicate) RMB 46 million. Then it acquired 10 and 3 telecom companies, respectively, in 2004 and 2007. During this period, it contri andes voice service, data service and mobile service. In 2009 , the guild obtains a license about 3G mobile and provides this service in April of the same year. In 2013, the confederation obtains licenses to operate the 4G digital cellular mobile service.2. Recruiting banknote Executive2.1 Three Parts of RecruitingIn the first pact is called personnel policy provides the standards of implementing human resource management. Government provides now labor laws in 1995 and it impacts personnel policy about enlisting (Dickie). The main personnel policy in China telecom Company is internal and external recruiting. It helps the company to decide vacancy characteristics about broadsheet executive. Internal recruiting focuses on employees who work in the company. It chooses the qualify employees by analyzing and assessing the performance of junior employees. When the company never chooses reasonable candidates inside the company, external recruiting is a right policy. Enough potential employees outside the company are chosen.Then the company go t hroughs right recruitment sources onwards analyzing the applicant characteristics. Two main sources are job posting and electronic recruiting. According to job posting, the company put recruitment information about account executive on corporate intranets, such as the time of recruiting. It further focuses on the internal staffs in the company. Furthermore, the company recruits novel employment by electronic recruiting, such as online recruitment. The company put the nedeucerk advertisement on the website commonly apply, such as Sohu.com, Sina.com.cn and other website. It focuses on people in the global level.At last, the company chooses trio or four recruiters with professional knowledge and skills. They have more than 5-year work experience in relevant areas. When they recruit the candidates, they knuckle under attention to the candidates skills and knowledge. At the same time, they give almost information about account executive. Then they provide some positive information about account executive to attract the candidate to apply for the job. For example, as an account executive, the salary is about RMB 2000 per month. The company helps employees to pay parts of insurance and the company records the significant information and feedback timely (Noe, 2014).2.2 The Impact of RecruitingUsing internal recruiting increases the employees satisfaction and reduces employee turnover (Croteau, 2014). It is cheaper than recruiting outside the company. According to external recruiting, the company solves the problems about staff shortage. The company recruits the professional with plentiful experience. It increase work efficiency.On the other hand, job posting give do employees who work in the company opportunities to apply to become account executives. It spends less time and costs than then other sources. Using electronic recruitment attracts many candidates from any regional or countries. It expends the scope of recruitment and offers more choice about accou nt executive (Nell, 2010).Furthermore, the traits and behaviors of recruiter impact the result of recruiting employees. Some recruiters pay attention to the theoretical basis, but other may pay attention to the practical ability, such as decent work experience. Reasonable recruiting increases the quality of employees. It mitigates work performance indirectly.3. Selection Account Executive3.1 The Five Stages of SelectionThere are five steps in the swear out of selecting account executive in the follow (Noe, 2014). The company follows this outgrowth to pick up their qualified candidates. At the beginning of selection, the company needs to analyze application forms of candidates. With job application form, the candidates provide their full name, address, telephone. If the candidates work before in other company, they need to provide companys name, the year of work, name of employer, position held and reason for leaving. Then educational background is necessary for candidates to wr ites. They only write the information about high school, college and above. Also, they must(prenominal) provide graduation certificates. If they have some award-winning experience in the study period, they can double the certificates and put them after the application forms, such as IELTS certificates in two years, Interpretation certificates and other certificates. At last, it provides three or four references name, such as their superiors name and their colleagues name (Noe, 2014).After analyzing job resumes, the company provides written tests and answering phone call. The written tests provide 100 questions about colligate laws, management and the company. For example, how to respond the customer complaint? How account executives increase the employees satisfaction? How to deal with the contrast between employees? The other tests called answering phone call. The company gives a situation and candidates need to give the reasonable measures. For example, if a customer said the company spends a long time to deal with problem and the customer was anger, how the account executive answer the customer by phone call. After the candidates finish the text, they wait for the companys notice.Then structured interview is used to ascertain the candidates organizing ability and communicative competence. At first, the company provides a total why do you agree team work or not. Then the candidates divide into two groups A and B. A group agrees and B apposed to this view. The company gives them one hour to debate each other. During this period, everyone in two groups must engage in the debate. They must give some reasonable evidences to support their view. After the debate, the company gives the final score by score of team and person. The score of team is focus on the task assignment and achievement. It reflects the organizing ability. Then the company gives the score of everyone based on the condition of debate. For example, the candidate provides enough reasonable e vidences or not. The expression is clarity and smoothly or not. These two points are the mainly individual scoring criteria.After determining the qualified candidates, the company must to check background information about candidates. This process spends about two or four weeks to know information about candidates from person references provided. If the person points out the candidates has some negative behavior, such as using violence in the workplace (Noe, 2014). The candidate is never recruited. At the same time, the company makes sure the truth of the information on the applicant forms by checking. If the information on the applicant forms is truth and the candidates have never bad action like criminal behavior, the candidates are qualified.At last, the company determines the final qualified candidates who will work in the company. During the process of selection, it is based on multiple-hurdle model. The company deletes the unqualified candidates in each step. For example, the company chooses the candidates with high scores on the process of interview and test (Noe, 2014).3.2 The Impact of Reasonable SelectionIn order to increase competitive advantage and work performance, the company must select the high quality employees. The process of reasonable selection helps the company to select the employees who are best for accounts executives. These employees the company selected have enough skills to complete tasks. It increases the efficiency and quality of complete tasks. It provides contribution to create the high-performance system indirectly.4. Training and Development Account Executive4.1 The Process of TrainingLearning management system (LMS) helps the company to improve the efficiency of training process. The company use LMS to identify need, make plans and analyze the training outcomes (Noe, 2014).At first, the company needs to conduct needs assessment. The company belongs to the service industries. It wants to provides high quality service and exp and its market. The company needs to know which employees with lack of knowledge and poor work experience. Then the company arranges training family unit for them. The tasks of training help employees to learn how to record the information through computer and know how to deal with the relationship between customers and the company.Before training, the company needs to do some preparation work. At first, the company makes sure employees have basic cognitive ability, such as reading and writing skills, speaking with English clearly, using basic computer technology and the ability to deal with problem in the job. Also, it is necessary for the company to provide a positive work environment. The company prepares enough training material and gives employees one or three months to practice and training. At the some time, the company gives employees praise and encourage in order to high efficiency and quality of training (Noe, 2014).Then the company needs to plan the reasonable program of training. The company arranges the training class from employees who want to training. It shows employees with high performance are chosen at first. Training is to increase employees work skills. Complete this objective, the company two training method, such as computer-based training and on-the-job training. During the computer-based training, the company gives trainees one month. It takes less time and money to learn online. It is convenience of trainees who lives far from the company. On-the-job training shows the company gives trainees one month to practice with a mentor. If trainees have some problems, they can ask the mentor for help.Training program implements based on the mainly five principles of learning. The first point is that skills employees learned in training are work-related. These skills can help them finish the work better. It helps trainees to know how to implement o their job and gather experience in the working. Then the company gives trainees some opportuniti es to encounter what they learned clearly by the internship. Also, it is easy for trainees to remember and understand the content by implementing high quality training planning. At last, the materials the company provided must be clear and easy to readingThe last step is to esteem the result of training. The company provides the training relate to their current job, they need to analyze the skills that are used in job or not. If these skills trainees learned increase the quality and efficiency of completing their job, it shows the training has a great success. If not, company need to analyze the flaw of training and adjust.4.2 The Process of DevelopmentThe company usually uses career management system to plan the development programs for staff. According the analysis of the weaknesses and strengths, the company needs to evaluate whether the employee has an opportunity to become an account manager. Next, the company use performance appraisals to analyze the success factors of high performance. If the company provides the opportunities of promotion, the company plans a long-term program about employee development. Also, the company points out employees are becoming an account manager within the next four years. The employees need to use communicate competence to deal with the conflict between company and customers. They must maintain the companys image. At last, the employees plan for an account manager. They increase the management capacity, organizational capabilities and the ability to deal with the problem. They determine to reach the goals in two or three years.4.3 The Impact of Training and DevelopmentTraining and Development encourage employees to complete the work better and windy by increasing job satisfaction (Dennis). The employee turnover reduces. The company helps employees to arrange and manage their time. Next, employees learn much knowledge and skills about the job clearly. Training and development help them to know detail information about t he job. Furthermore it helps employees to add value in the company.5. ConclusionRecruiting in the company attracts many patient talents. It expends the selection of talents who are suitable for account executive. According to selection, the company knows detail information about employees such as behavior, skills and ability. Then the company arranges the employees by training and development. These three practices maintain the normal operating of the company in the next five years.

Regulatory Frameworks for Financial Reporting

Regulatory Frameworks for Financial ReportingDiscuss the reasons why we need a regulative framework for financial insurance coverage. What argon the advantages and disadvantages of making accounting rules by law as opposed to using IASB standards?The personify of rules which determine how financial accounts go away be compiled in any particular situation argon kn accept as the Generally Accepted Accounting Principles (GAAP) these are drawn from a account of sources. The first of these are legal the main sources of these accept the Companies Act 2006, as well as EU Law and the remainder of the UK putting surface law. The second run aground of this includes national and international accounting standard such as the ASB and IASB (International Accounting Standards Board) standards, as notice by the Accounting Standards Board and their international equivalent they depart also work to establish public opinion on proposed new standards, and use seminars to discuss issues within accounting. The third strand is comprised of the rules of the Stock Exchanges, though these are only applicable to companies listed on the LSE or AIM.The major argument in favour of a regulatory framework is that standardisation is encouraged and, done this, we are able to make an accurate assessment of financial health. As Alexander and Britton point out, before the introduction of these standards, distinguishable firms in similar situations were following different accounting standards, leading to different and incompatible results (Alexander and Britton, 2004). Indeed, when takeovers occurred, different valuations taken by accountants could potentially generate spaciously different results, given the uncertainty as to what to include this, in turn, was bad fro the reputation of the accounting profession. The framework, in the shape of some(prenominal) law and accounting standards, allows for the element of typeivity to be lessened. Further advantages of the current regulator y framework include increasing level of information for the end user, through stipulating minimum standards of disclosure in addition, the current system benefits through input both from government (in statute, for example), and from the accountancy profession, which arguably works to ensure a balance of interests.However, within this, we then face a choice between regulation by statute and regulation through accounting standards, each with their relative merits and demerits. I shall discuss these in turn.The first advantage is that accounting standards act as a way of reducing the disparate methods by which one may create accounts this, in turn, makes the account of greater benefit to the end user, given that they have a document which is easily comparable to others of the same kind. Without such a standardisation, there is a risk that different firms of accountant may have chosen to bump a particular type of asset or debt in a different way. Alexander and Britton (2004) demonstra tes this through the example of property how is this to be pryd? We competency argue that it should retain the value for which it is bought alternatively, we could say that the value should be this, minus depreciation or thirdly, we could say that the value (given that prices of property lead almost continuously be rising) should be the original price plus an inflationary multiplier. This is just one example, and taken over a large company, the potential for fluctuations is substantial. In an internationalised economy, this value is correspondingly increased Zeff (2007) remarks that the introduction of international standards has led to a very great increase in global comparability in relation to what we had before, namely, both country using its own national standards, which differed considerably from country to country. Indeed, Haller and Walton (2003) describe this as the nub of the international accounting problem. How do companies that want to operate crosswise national ( and therefore usually cultural) boundaries convey sparing information appropriate for business decisions?Secondly, they provide a focal point for debate over what recognised practice should be. At present, it has occasionally been argued that accounting standards are not based on any coherent conceptual framework, but rather exist only as rules in themselves (Alexander and Britton, 2004). The IASB is a body well-poised to correct such a problem thus, in recent years, the IASB has launched a project to develop an improved common conceptual framework that provides a sound foundation for developing future accounting standards. It is sticky to imagine fantan giving time to such a broad yet arguably essential task.Thirdly, on much the same basis, it may be argued that accounting standards are much less rigid than germane(predicate) legislation each change to legislation will require a separate bill to proceed through Parliament, in contrast to accounting standards. Thus, the upkeep of accounting standards provides a body of rules that create standardisation while simultaneously lacking a legalistic rigidity. In addition, the true and fair view hindquarters be used when justifiable to override other accounting standards which may apply (Fearnley and Hines, 2003).Fourthly, it can be seen that the introduction of accounting standards have encouraged companies to make gettable more information than they otherwise would have. Examples of this can be seen in, for example, Robins remarks that FRS 3 (on reporting financial deed), requiring companies to highlight a range of different financial performance indicators (such as the results of continuing operations and discontinued operations) which allow a greater level of information than if simply clams were indicated (Robins, 1999). Through requiring enhanced disclosure of information, it can be argued that accounting standards create a greater standard of information to the end user, and thus the value of accounti ng in general.Fifthly, it may be viewed as an advantage that the guidelines are created by people with a strong connection to the industriousness that is, professional accountants. Statutes such as the Companies Act are inevitably up to(p) to party political pressures and, in despite their best intentions, Members of Parliament are unlikely to have the same level of expertise as people with vast experience in their field. A further point is that when Parliament drafts legislation, it will intend for it to be applied by the courts it would therefore be more ambitious to create comprehensive standards in such a way than it would be to do so through a body comprised of accountants, creating standards for accountants. We may conclude that a system based on professional considerations is more likely to provide an accurate assessment of an institution.On the other hand, there are a way out of corresponding criticisms. Firstly, requiring additional information, and for institutions to c omply with certain standards, will inevitably lead to an increase in costs checking that a set of accounts adheres to a particular set of standards will be require more work than simply taking an ad hoc approach. In addition, each new set of standards will entail its own costs for example, in re-training accountants who had become used to different standards. Secondly, it may be argued that these guidelines are increasing in volume and complexity. Indeed, a letter from the International embodied Governance Network to the IASB asked whether some instruments are so complex and unstable that not only is portraying things by one number insufficient, but the users of accounts and stakeholders would be better served by the recognition that there may not an answer. Thus in certain areas, complexity will firstly make the standards more difficult to enforce, but also perhaps create inappropriate results, as they are inappropriate to the particular context. This is a particularly strong crit icism if we consider that the economic case for the regulatory framework is perhaps unproven The case for uniformity in accounting is not based on any settled body of evidence, or literature (Bell, 2005).Thirdly, the fact that the guidelines are both set and disciplined by the accounting profession means that there may be no effective method of enforcing the standards this is in contrast to any statutory system, which will be enforceable through the courts. Where professional accountants are involved, the only sanction for despoil of these guidelines would appear to be through professional bodies, which have been slow to do so (Lewis and Pendrill, 2003). This is a particular problem, considering that (as seen above), part of the argument for accounting standards is in fact to uphold the reputation of the profession. In addition (and as Lewis and Pendrill point out), many accounting standards deal with issues which in a democratic society, should arguably be subject to democratic controls the example given is that of FRS 17 (Retirement Benefits), which stated that deficits in a company pensions scheme were to be treated as expenses on the profit and loss account. This is an issue of national importance.Finally, requiring further standardisation means that there will be a trend towards rigidity in financial reporting it has long been feared that this will lead to accounting becoming a process of rote learning of rules, without searching for any meaning within them. (Baxter, 1962) Thus, although there will be a standardised system, this will not necessarily be one in which these rules have principled bases at the same time, such standards adopt any opportunity for individual judgment or discretion.. In addition, a rigid set of standards will not be appropriate in every situation to which they might be applied for example, the property industry protested the application of SSAP 12 to property since its introduction (Andrew and Pitt, 2006 SSAP19 was later intro duced to cover this). It may even be that an emphasis on rules over judgment distorts the realities of a given situation the experience of FRS5 has shown that judgement-based accounting can operate successfully to report economic mankind in a situation where previously there had been an over-reliance on rules (ICAS, 2006).In conclusion, while there is a clear value in standardisation (in that accounts, through being created from the same standards, are more reliably comparable), it would appear that there are certain engagements. The first is between expertise and control to what extent should Parliament allow standards boards to create their own rules, benefitting from their own experience, and to what extent should their own political persuasions have a role? The same problem applies in enforcement allowing the accounting industry the opportunity to enforce their own rules gives them the in thinkence to enforce them using their own expertise, but otherwise could lead to charge s of indifference to their own wrongdoing. Secondly, there is a conflict between standardisation and complexity though the aim of standardisation would perhaps be best served by standards covering every possible eventuality, these would be so lengthy and comprehensive as to be unworkable to some extent, we must rely on broader principles. The relative merits of each of the relevant methods will therefore depend on the approach we take towards each of these conflicts.

Parkinsons Disease - the chances of a trembling body Essay -- Biology

Parkinsons Disease - the chances of a trembling bodyI have been closely following the news in the past months and I have noted a continuum in the coverage of the medical condition of one person who for many symbolizes the virtues of man, has been associated with the liberation of the minds of people nether the communist era, has firmly supported the foundations of the Catholic faith and has been inspiration for many - the current Pope John Paul II. The newspaper photos of his almost expressionless flavour and the constant trembling hand which have started hindering his public activities and my deep respect to the his achievements made me look into the roots of the Parkinsons disease and its effects on behavior.Parkinsons disease, or the shaking palsy as first defined by Dr.Parkinson in the early 19th century, is defined as a distemper of the central nervous system, affecting about 2% of the worlds population. It is more common among older people and there is a higher percentage of men moved(p) by it. (1)Cells in the part of the brain that see movement are lost, causing sometimes severe difficulty in performing movements with a varying intensity depending on the individual cases(2) The widely recognized symptoms include muscular rigidity, resting tremors, bradykinesia, inconsistency of posture, dementia. All of these symptoms directly or indirectly affect the patients behavior. The symptoms only turn out after the death of 80% of the cells which produce dopamine. (4) The loss of dopamine causes the nerve cells of the basal ganglia to fire out of control, leaving patients unable to direct or control their movements in a normal manner. Thus, the early diagnosis is very hard, especially in the sporadic cases. Early symp... ...ynmawr.edu/bb/neuro/neuro02/web2/www.parkinsoninfor.com 4) BBC Health News. , BBC News Agency with certain articles on current researchhttp//news.bbc.co.uk/1/hi/health/317413.stm 5) Research News.http//serendip.brynmawr.edu/bb/neuro/neu ro02/web2/www.nhgri.nih.gov/DIR/LGDR/PARK/media_rel.html 6) Molecules of the Mind Dreaming of Parkinsons. , interesting articlehttp//serendip.brynmawr.edu/bb/neuro/neuro02/web2/www.medinfosource.com/mb/mb980212.html 7) The Parkinsons Institute http//serendip.brynmawr.edu/bb/neuro/neuro02/web2/www.parkinsoninstitute.org/movement_disorders/parkinsons.html8) An vigorous Web Resource for Parkinsons Disease Information http//cgi.sapien.net/cgi-bin/parkinsonweb/news9) An Online Support Group for Patientshttp//serendip.brynmawr.edu/bb/neuro/neuro02/web2/www.parkinson.org/denyingparkinson.htm

Alchemy -the Predecessor Of Modern Chemistry :: essays research papers

There are many ways to examine the subject of alchemy, including alchemy as a source of symbolism, psychology, and mysticism. It has also been an influence on the knowledge domain view of various writers, artist, and musicians. The focus of this report is alchemy as a pre-chemistry, which gave a new impulse towards the preparation of medicinal remedies and also was a major(ip) influence on todays scientific investigations.Alchemy is an ancient art, practiced in the Middle Ages. The fundamental concept of alchemy stemmed from Aristotles doctrine that all things tend to go across perfection. Because other metals were thought to be less perfect than gold, it was reasonable to believe that nature created gold out of other metals found deep within the earthly concern and that a skilled artisan could duplicate this process. It was said that once someone was able to change, or transmute a "base" chemical into the perfect metal, gold, they would befuddle achieved eternal life an d salvation. In this way, alchemy turned into not only a scientific quest, but a spiritual quest as well. Although the purposes and techniques were frequently times ritualistic and fanciful, alchemy was in many ways the predecessor of modern science, especially the science of chemistry.The birthplace of alchemy was ancient Egypt, where, in Alexandria, it began to tucket during the Hellenistic period. Also at that time, a school of alchemy was developing in China. The writings of some Greek philosophers may be considered to be among the rattling first chemical theories, such as the theory that all things are composed of air, earth, fire, and water. Each of these were represented by different elements, such as sulfur, salt, mercury, and, ideally, gold. new(prenominal) ideas held by alchemists were that each of the known elements were represented by heavenly bodies. Gold was earths representation of the sun, silver for the moon, mercury for the planet Mercury, copper for Venus, iron for Mars, tin for Jupiter, and maneuver for Saturn. The typical alchemists laboratory in Renaissance Europe was a dark, cluttered place that stank of smoke and mysterious chemicals. Many alchemists worked at home, in order to however money and avoid outside interference. Some settled in the kitchen, to take advantage of the cooking fire. Others chose the attic or cellar, where late-night activity was less likely to be noticed by inquisitive neighbors. These small, makeshift laboratories were often filled with a grimy jumble of instruments, manuscripts, skulls, animal specimens, and assorted mystical objects.