Internet Filters Essay

When browsing the Internet, users may encounter a filter. Filters are programs that remove or block certain items from being displayed. Four widely used Internet filters are anti-spam programs, web filters, phishing filters, and pop-up blockers. An anti-spam program is a filtering program that attempts to remove spam before it reaches an Inbox or forum. Spam is an unsolicited email message or posting sent too many recipients or forums at once. The content of spam ranges from selling a product or service, to promoting a business opportunity, to advertising offensive material. Spam also may contain links or attachments that contain malware. If an email program does not filter spam, many anti-spam programs are available at no cost on the web CITATION Clark p 35-37 l 1033 (Clarck 35-37). Web filtering software is a program that restricts access to certain material on the web. Some restrict access to specific websites; others filter websites that use certain words or phrases. Many busines ses use web-filtering software to limit employee’s web access CITATION Fin14 l 1033 (Finch and Redder). Some schools, libraries, and parents use this software to restrict access to minors. A phishing filter is a program that warns or blocks users from potentially fraudulent or suspicious websites. Phishing is a scam in which a perpetrator sends an official looking email message that attempts to obtain someone’s personal and/or financial information. Some phishing messages ask people to reply with their information; others direct them to a phony website or a pop-up window that looks like a legitimate website, which then collects their information CITATION Lan14 l 1033 (Lane). Some browsers include phishing filters. A pop-up blocker is a filtering program that stops popup ads from displaying on webpages. A pop-up ad is an Internet advertisement that suddenly appears in a new window on top of a webpage. Many browsers include a pop-up blocker. People also can download pop-up blockers from the web at no cost CITATION Fin14 l 1033 (Finch and Redder).

Assess The Level Of Anemia Health And Social Care Essay

This chapter discusses the findings of the survey derived from the descriptive and illative statistics. The survey was conducted to measure the effectivity of Beta vulgaris rubra mush on anaemia among adolescent misss at selected schools, Salem.Description of the demographic variablesThe demographic variables were collected through Structured Questionnaire and anaemia was assessed by Sahlis Hemoglobinometer graduated table. The degree of anaemia was assessed before and after disposal of beetroot mush. The research worker found that in experimental group, 19 ( 63.33 % ) were in the age group of 15 old ages and in control group 19 ( 63.33 % ) were in the age group of 14 old ages. This survey was supported by, Thankachen et Al ( 2008 ) he did the survey to gauge the prevalence of anaemia among adolescent misss. In this survey 296 adolescent misss were studied between the age group of 10-19 old ages and concluded that 60-70 % of adolescent misss were anaemic between the age group of 13 to 15 old ages. In experimental group 18 ( 60 % ) were analyzing in 10th criterion and in control group 15 ( 50 % ) were analyzing in 9th criterion. In experimental group, 23 ( 76.67 % ) non-vegetarian whereas in control group 25 ( 83.33 % ) were non -vegetarian. In experimental group, 25 ( 83.33 ) were taking 3 times nutrient per twenty-four hours and in control group 25 ( 83.33 ) were taking 3 times nutrient per twenty-four hours. In experimental group 29 ( 96.67 % ) were taking jammed tiffin from place and in control group 30 ( 100 % ) all of them were taking jammed tiffin from place. In experimental group 22 ( 73.33 % ) had regular catamenial rhythm and in control group 22 ( 73.33 % ) had regular catamenial rhythm. In experimental group 15 ( 50 % ) had normal catamenial flow and in control group 9 ( 30 % ) had regular & A ; inordinate catamenial flow.The first aim of the survey was to measure the degree of anaemia among adolescent misssDuring pretest in the experimental group 15 ( 50 % ) samples had mild and moderate anaemia. In control group bulk of them 19 ( 63 % ) had mild anaemia and 11 ( 36.67 % ) had moderate anaemia. During posttest in experimental group bulk of them 21 ( 70 % ) had mild anemia, 2 ( 6.66 ) had moderate anaemia and 7 ( 23.33 % ) had no anaemia. In control group bulk of them 19 ( 63.33 % ) had mild anaemia and 11 ( 36.67 % ) had moderate anaemia. Rohini et al. , ( 2007 ) conducted survey to measure the prevalence of anaemia among adolescent misss in 16 slums at Pune. 1142 Adolescents were selected as samples. Data aggregation was done based on bio physiological steps, dietetic history, morbidity history, anthropometric steps, and ingestion of locally available Fe rich nutrients. The consequence showed that 1.3 % of misss were badly anaemic and 58 % of misss were reasonably anaemic ( P & lt ; 0.01 ) in the survey population.The 2nd aim was to measure the effectivity of Beta vulgaris rubra mush on anaemia among adolescent misss in experimental group.In experimental group, the posttest average mark of anaemia was 10.53AÂ ±0.65 and in control group the mean mark was 9.76AÂ ±0.29. The ‘t ‘ value was 5.31* which showed that Beta vulgaris rubra mush was effectual in bettering the hemoglobin degree among adolescent misss in experimental group. Therefore hypothesis H1 was retained at P & lt ; 0.05 degree. Fsaumi, ( 2003 ) conducted an experimental survey to measure the effectivity of Beta vulgaris rubra juice on anaemia. The topics were 20 adolescent misss in the age group of 12- 16 old ages who were divided into two groups, 10 as experimental and 10 as control group. The misss of the experimental group were given nutritionary addendum Beta vulgaris rubra ( 50gm | twenty-four hours ) for a period of 25 yearss and the control group was given placebo for the same period. Diet form was same for all the 20 topics. Consequence showed that there was an addition in the serum haemoglobin degree ( 72 % ) and folic acid ( 68 % ) degree in the experimental group after the disposal of beetroot supplementation ( m=10.31, SD=1.32146 ) irrespective of their demographic variables and the obtained ‘t ‘ value ( t = 9.39, P & lt ; 0.05 ) was important. It is concluded that the addition in serum haemoglobin degrees irrespective of their demographic variables in the experimental group as compa red to command group was decidedly due to the consequence of Beta vulgaris rubra supplementation.The 3rd aim was to tie in the pretest tonss on anaemia among adolescent misss in experimental and control group with their selected background variables.In experimental and control group there was no association between the pretest tonss on anaemia and their selected background variables at P & lt ; 0.05 degree.DrumheadThe treatment was made in this chapter based on the aims of the survey and its relation with similar surveies conducted by other research workers. All the three aims have been obtained. The first formulated hypothesis was retained and 2nd hypothesis was rejected in this survey.CHAPTER-VISUMMARY, CONCLUSION, IMPLICATIONS AND RECOMMENDATIONSThis chapter consists of four subdivisions. In the first two subdivisions, the sum-up and the decision were presented. In the last two subdivisions, the deductions for nursing pattern and the recommendations for farther research were pres ented.DrumheadThe intent of this survey was to measure the effectivity of Beta vulgaris rubra mush on anaemia among adolescent misss at selected schools, Salem. True experimental pretest and posttest design was chosen for this survey. 60 samples were selected ( 30 in experimental 30 in control group ) from Govt. High. School, Poolaveri and Govt. High. School, Veerapandi, Salem through systematic random trying technique from which information was collected through demographic proforma and Sahlis Hemoglobinometer. The information was analysed by utilizing descriptive and illative statistics. To prove the hypothesis, independent ‘t ‘ trial and chi-square was used. The P & lt ; 0.05 degree of significance was used to prove the hypothesis. In pretest, in experimental group 15 ( 50 % ) had mild anaemia and 15 ( 50 % ) had moderate anaemia. In control group 19 ( 63.33 % ) had mild anaemia and 11 ( 36.67 % ) had moderate anaemia. In posttest, in experimental group 21 ( 70 % ) had mild anemia, 2 ( 6.66 ) had moderate anaemia and 7 ( 23.33 % ) had no anaemia. In control group 19 ( 63.33 % ) had mild anaemia and 11 ( 36.67 % ) had moderate anaemia. In experimental group, the average pretest mark on anaemia was 9.48AÂ ±0.81, posttest mark was 10.53AÂ ±0.65, with a difference of 1.05. In the control group, the pretest mean mark was 9.64AÂ ±0.53, and posttest mean mark was 9.76AÂ ±0.29 with a difference of 0.12. In experimental group, the posttest average mark of anaemia was 10.53AÂ ±0.65 and in control group the mean mark is 9.76AÂ ±0.29. The ‘t ‘ value was 5.31 which shows that Beta vulgaris rubra mush was effectual in bettering the hemoglobin degree among adolescent misss in experimental group. Therefore hypothesis H1 was retained at P & lt ; 0.05 degree. In experimental and control group there was no association between the pretest tonss on anaemia and their selected demographic variables at P & lt ; 0.05 degree. Hence the formulated hypothesis H2 was rejected at P & gt ; 0.05 degree.DecisionThis survey was done to measure the effectivity of Beta vulgaris root mush on anaemia among adolescent misss at selected schools, Salem. The consequence of this survey showed that Beta vulgaris rubra mush was effectual in bettering hemoglobin degree among adolescent misss in experimental group. There was no important association between the pretest tonss on anaemia and their selected background variables in experimental and control group. Hence formulated hypothesis H2 was rejected at P & gt ; 0.05 degreeDeductionsAnemia is the commonest wellness job among adolescent misss. Hence there is a demand to hold nutritionary supplementation for direction of anaemia. The consequence of the survey proved that Beta vulgaris rubra mush can be used efficacio usly in the nutritionary direction of anaemia.Nursing service:Regular showing of school kids can be arranged by school wellness nurse to observe anaemia and forestall its patterned advance. Educate the benefits of Fe rich diet and its function in bar and control of anaemia. Nutritional intercessions can be introduced as a primary manner of intercession by the nurses for the intervention of anaemia. The school wellness nurses can set up nutritionary supplementation Sessionss for school kids particularly for adolescent misss. Continuous instruction to the school instructors sing importance of nutritionary supplementation are necessary for cut downing the prevalence of malnutrition including anaemia. All the anaemic persons can be taught about the importance of taking Fe rich diet by small town wellness nurse.Nursing instruction:Nurse pedagogues could stress the construct of school wellness and encourages pupil nurses to appreciate the function of the nurse as an pedagogue of the school kids. Nurse pedagogue should take enterprise in forming go oning instruction plan for nurses on effectivity of Beta vulgaris rubra mush in direction of anaemia. Motivate the pupils to update the cognition on assorted invention attacks in intervention modes for anaemia.Nursing disposal:Necessary disposal support can be provided to carry on plans on bar of anaemia. Form in-service instruction sing anaemia and its effects for community wellness workers and school instructors to cut down its impact on wellness position of kids. The nurse decision maker coordinates her work along with the staffs, to promote them to make selected alternate nutritionary steps like Beta vulgaris rubra mush in the direction of anaemia.Nursing research:Nursing research demand to be done to happen out assorted other nutritionary steps in order to cut down prevalence of anaemia among adolescent misss. Research can be done on assorted populations at assorted scenes.RecommendationsA similar survey can be conducted with prenatal female parents. An extended descriptive survey can be conducted to measure the prevalence of anaemia among adolescent misss. A similar survey can be done for kids ‘s of other age groups and grownups. A comparative survey can be done to find the effectivity of nutritionary intercession vs. pharmacological intercession on anaemia A Similar survey can be conducted by utilizing one group pretest and posttest design. A similar survey can be conducted in urban schools. A similar survey can be conducted in rural and urban communities.DrumheadThis chapter dealt with drumhead, decision, deductions for nursing and recommendations.

Differences Between Secondary School and College Life

Differences between secondary school and college life This is our first week of college life . We feel that college life turned out to be like what we expected before we enrolled . One of the reason is because of the environment in our college is not that stressful and have a enjoyable environment for studies . The rules and regulation in our college is not that strict since we can wear homewear to attend classes rather than school uniform . Besides that , we are more exposed to new things so that we can learn and gain experience to make our life more meaningful .Since this is our first semester , so we get to know more friends from other states . Furthermore , the lecturers are more approachable and their teaching method are more fun and lively . One of the experiences that we are experiencing now is that we learn to manage our time to be more systematic so that we won’t be late for classes . We are also training ourselves to be more discipline because there are too many dist raction like clubbing , shopping or gaming . From this distraction , we must learn to restrict ourselves so that it won’t affect our studies .The difference between secondary school and college life that we are experiencing now is we have to seek for our own notes for every subject and not depending on the lecturer to get us notes during the class . We have to be more confident to speak out our opinions and thoughts so that we won’t following blindly . We also learn how to coorperate and communicate with others efficiently so that we can achieve our goals or to complete the task . Other than that , the technologies in college is more advance compared to secondary school .As an example , we can get the information through the internet everytime and everywhere . We can also pass our assignment through email , communicate with lecturer through online . It is so much convenient and efficient compared to secondary school . One of the biggest changes between secondary school and college is attendance . In secondary school , we will penalized for missing class but in college it will affect our credit hours and this credit hours will affect us from taking exam or test . The class sizes in college is slightly smaller than secondary school .This way can increase the interaction between the student and lecturer , The facilitates in college is much better like larger library , computer lab , lift and classes with air-conditioner . One of the best thing in college is that we can choose the subject or courses that we like rather than forcing ourselves to study the subject that we dislike during secondary school . Student in college are more mature . This is because they are meet with different types of peoples , country and also culture . So , we should adapt to the changes and enjoy our college life .

A Nation Apart 2 Essay Example | Topics and Well Written Essays - 250 words

A Nation Apart 2 - Essay Example The author takes further association from the findings of Kroeber to support the emergence of demographic liberation to ignite the rapid urbanization and adoption of technology from developed countries. 2. Simon Elegant refers the warnings of Nouriel Roubini, a professor of New York University as an indicator for international financial implosion leading to economic crisis resulting in out bleak scenario for China. This is the refuting idea chosen by the author to start an argument relating to economic crisis in China. 3. Evidently, Simon Elegant makes out clear views of the trend with representation of statistical data. He uses more regulative terms to interpolate each element under discussion to prove it with some percentile explanation. He tries to find the true sides of China’s estimated annual growth rate of 11 per cent from the given conditions of spiking inflations of yester years. Details of export growth by 2.5% and an expectation for 8% growth in GDP after a depressive fall of 4% in industrial production during the second half of the preceding year are examples of his accuracy in assuming a statistical data. Overall, the author was quite successful in concluding the article on China’s economic downturn with an optimistic

Financial Corporations and Financial Accounting Essay

Financial Corporations and Financial Accounting - Essay Example ement, Tax planning, Notional values in the eyes of the public, advantages & disadvantages and Identity phenomenon, etc.   The discussions about the advantages and disadvantages of incorporation would be very meaningful with background analysis of the other factors governing incorporation.  Ã‚   The World Bank has launched a new online discussion on ‘Business Registration.’   †¦Ã‚   ‘Over the past two years many OECD countries have greatly improved their regulatory burdens with regards to business incorporation.’   (World Bank Private Sector Development Blog, 2010).   Needless to say, the importance of incorporation and the need for minimizing the burden of red tape culture in this respect, for the encouragement of private sector has been recognized throughout the world.  Ã‚   However, its utility to a particular business enterprise is governed by the factors referred above. The size of the venture, nature of the business and the purpose of the enterprise are the important factors in deciding the suitable form of ownership.   For example, in the case of a venture capital company, where the risk element is inherent in the business, the promoters would like to go for incorporation for the obvious reasons.   The investors with the risk taking ability and propensity to speculate would invest in the venture capital business, taking chance with regard to the  viability of the project, where the risk reward ratio is very high. For big projects with long gestation periods, from the angle of capital formation, credit facilities, employee strength, etc. incorporation of the business is necessary. Raising funds through initial public offerings of stock is easier for the big projects. Now fundraising is the world phenomenon with an array of instruments such a Global Depository Receipts (GDR), American Depository Receipts (ADR), etc. does not arise.   Therefore long term capital appreciation is the feature of the growth oriented companies,  Ã‚   and the continuity is

Organizational Issues and Recommendations Essay

Organizational Issues and Recommendations - Essay Example Organizational Issues and Recommendations The Taylorist production approach was established by F.W.Taylor, who gave birth to Scientific Management. His school of thoughts is termed as Taylorism. Taylorism believed that any job can be learnt and taught. This theory treats the humans like machines and proposed that for the achieving higher production the management must eliminate inefficiency from its functioning. However, this theory completely neglects the usual complications that happen within a normal human being (Boyd, n.d). Taylorist production style supports the assembly line system where each worker performs the same task repetitively. Here the concept of division of labor was given significance and people started getting specialized in a certain domain while the rest of the production system remained unknown to them. A strict supervision policy was maintained within the organization which created distance between the management and the employees. The repetition of same task created frustration among the workers. The q uality of work started to decline which affected the management adversely. In turn the employees were threatened and scolded which ultimately resulted in more and more employee turnover. The management thought of forming groups for reducing the work pressure on individual employee and delegating each group with a particular task, like a group was responsible for making the engine and other relevant parts while another group worked on the creation of seat and the third group focused on the making the wheels of the car. The fourth group would work towards assembling the parts of the car and presenting the final product. The Issues faced by the firm The manufacturing unit realized that even after implementing the form of group work in their day to day operations, the problems like employee turnover and poor performance didn’t reduce. As they hired me as an HR consultant, I studied the various facets of the organization and reached the conclusion that the groups are suffering fro m several issues like role conflicts within groups, communication problems among group members, lack of cohesiveness in groups with diverse members and excessive intergroup conflict. Thus before proceeding with the recommendations towards solving these issues, it’s necessary to study the impact of each of this issue on the organization and the group in specific. The issues are discussed as follows- Role conflicts within groups This kind of conflict occurs between groups when the members feel uncertain about the role to be played by them. The group members might get a feeling that they are in charge of more than one responsibility within the setting of the organization and that the roles might prove to be contrasting each other. If the probability of two or more roles is irreconcilable, role conflict becomes prominent (Losh, 2011). For instance, a superior at a manufacturing plant might feel tensed due to the role played by him or her as the person poses to his juniors both as a friend and as a mentor at a time. Role conflict can occur due to non-availability of proper socialization facilities inside the organization. Group conflicts might take place due to several reasons which are- Misinformation and miscommunication Perceived or real disparity in the priorities and needs of the groups Perceived or real disparity in perceptions, values, culture, attitudes and beliefs Different structures

Strategic Management and Strategic Competitiveness Essay - 9

Strategic Management and Strategic Competitiveness - Essay Example Having being founded in 1984, the company has extensively invested in geothermal energy under the leadership of John Watson, the current chairman and CEO. Chevron success has not only been based on the product diversification but also due to merger and acquisition strategies that it has adopted. Some of the notable companies that Chevron has acquired include Texaco in 2000, GM Ovonics, Unocal Corporation and ATLAS Energy Incorporation among others. Chevron Corporation is an international company that has established outlets in many countries that includes Angola, Australia, Azerbaijan, Brazil, Cambodia, Liberia, Kuwait, Russia, Thailand, Ukraine and Malaysia among may other countries. In this way, the company has been able to effectively distribute its brands resulting to high sales and sustainable profit. In order to ensure that the company meets the needs of all its stakeholders, Chevron supports diversity while at the same time it fosters inclusion. The company has rich diversity of ideas that has been generated by experienced and skilled workforce. Most importantly, the company has maintained The Chevron Way, which indicates that Chevron learns from and respect the cultures in which it operates. Additionally, the company is committed to being recognized as a global leader that backs its strategies with quantifiable results. During its operations, Chevron undertakes its operations in a way that indicates respect for its emp loyees as well as the world community. One of the company achievements is that it was the first major energy firm to involve sexual orientation in its nondiscriminatory working policies. In 2012, Chevron was honored as the top corporation by Women Business Enterprise National Council due to its ability to provide adequate opportunities to women entrepreneurs. Similarly, the company was recognized in 2012 and was awarded Diversity Leader Award due to it commitment to diversity as well

Wall-Mart Case Assignment Example | Topics and Well Written Essays - 1250 words

Wall-Mart Case - Assignment Example Nevertheless, this led to deterioration of reputation of the company. Furthermore, it is concluded by Wal-Mart that the sole focus on associates and customers is no longer viewed to be as viable option. The implementation of non-market strategy is observed as the viable choice to change the reputation of the company and address the critics. There are several interests which are opposed to Wal-Mart such as campaigning which is furthermore backed by unions. The organizing for nonmarket actions has been heavily influenced by campaigning carried by the organization on internet. Furthermore, this is supported by more than 160,000 people. The key interests that are aligned to Wal-Mart Company are the joining of activist group ACORN and other communities such as SEIU and UFCW. The primary focus of the group of communities is to form workers Association for better condition for employees working in Wal-Mart. Some of the nonmarket actions taken by activists are by reducing the number of hours of working. There can be drastic alteration on nonmarket environment after the resolution of current issues. The own actions of firm and external forces are viewed to be as primary sources for commencement of nonmarket issues. The Wal-Mart association named ACORN is viewed to be as pivotal institutional arenas which can help to lessen the issues. The role of government institutions is regarded as vital and sense of hope for other critics and unions of Wal-Mart. The government is pivotal for controlling of opportunities and non-market strategies. There are four condition that are regarded are vital for successful nonmarket strategy. The participation of field units, support of top management, effective decision-making process and determination are some primary conditions. The strategy implemented by Wal-Mart is only based on growth and low prices. There are other vital elements that are required to be focused

The encapsulation efficiency of a targeted drug delivery system Literature review - 1

The encapsulation efficiency of a targeted drug delivery system consisting of Herceptin-loaded polymers, an evaluation and characterization - Literature review Example There is enough evidence on nature on nanotechnology. For instance, the DNA molecules width is about 2.5nm, the thickness of the human hair is about 10,000nm thick, and the diameter of a hydrogen atom is about 0.1nm that is too small to be seen by human eyes. Nature also produces nanostructures that offer functional proteins, which are of great significance at the cellular level. It is argued that one of the functions of these proteins found in cells is nanotechnological separations. Molecular motors that comprise the human muscles are complex nanomachines that convert chemical energy to mechanical energy with high efficiency. Ribosomes can also produce protein molecules with high precision and photosynthesis is carried out in plants by nanosize cells that use energy to synthesize organic compounds with the use of cheap raw materials (Bender & Nahta, 2008). Pharmacists have confirmed the effectiveness of using Herceptin. Although the medication has raised controversies among scholars, it is confirmed that the medication is of paramount importance in the process of healing. According to Sauter et al. 2009, Herceptinis anticancer medication used mainly to treat early stage malignant cancer of the breast and in some cases cancer of the stomach. This is a condition that has for a long time given medical researchers sleepless nights as many of the medications used currently have been found to have severe side effects. In the process of treatment, Herceptin acts on those tumors which produce the Human Epidermal growth Receptor (HER2 protein) more than the normal amount. Human Epidermal growth Receptor 2 is a protein which enhances the growth of cancer cells. The presence of the cancerous cells leads to excessive production of the HER2 protein hence promoting the metastasis of the cancerous cells to a larger part of the affected area. The

Introduction to Businsse Essay Example | Topics and Well Written Essays - 250 words

Introduction to Businsse - Essay Example Social responsibility contributes to positive impact on the corporate by the society hence improved performance. In the recent past, customers have become more sensitive of not only the quality of products and services they receive, but also the means used by organizations to produce the products (Aras and Crowther 494-496). Organizations demonstrating any form of inhumanity in goods production such as child labour, discrimination, or environmental degradation face the possibility of lacking good market for their products. Operations of various organizations create social problems thus it is important that they address such problems to retain their acceptability. Social responsibility also helps corporate gain long-term favourable environment for their operations, products, and services (Aras and Crowther 566). Corporate social responsibility towards its stakeholders and society to ensure they also thrive together with the organization. Corporate social responsibility helps display business as unselfish and suitable community contributor earning the business a pleasant reputation. Corporate social responsibility may fail to recognize by society but lack of it is easily noticed results in negative repercussion. Corporate social responsibility contributes to improved economic performance, increased potential to attract and maintain employees, boost brand image, improved sales, and customer allegiance (Aras and Crowther

MacNaughton(2003) states curricula can be defined as conforming Essay

MacNaughton(2003) states curricula can be defined as conforming reforming or transforming.Critically discuss extent each of thes - Essay Example Consequently, reform in education is currently the standard rather than the exception. Nonetheless, in spite of the continuous spectacle of reforms, only a slight portion of the core changes. Institutions and individuals should evolve over time or face the possibility of extinction. Valuable changes enhance the institution or individual so that it may work more successfully in, and be more sensitive to, a relentlessly evolving environment. But efforts at educational reform usually create new problems rather than improve its foundation and processes. There are those who find fault with comprehensive reforms in education which forces several schools to give in, or conform to mainstream standards. Hence, according to MacNaughton (2003), â€Å"curricula can defined as conforming, reforming, or transforming†. This essay will explain this statement and relate it to post-16 curriculum. The discussion will also take into account the points of view of different practitioners. Curriculu m as ‘Conforming’ Before 1998 in England it was teachers, in theory, who chose the curricula and objectives of their schools. There were actual issues about this, not merely the often broadly disparate policies between schools (Ross 2000). However, there was a more deep-seated problem. Why should teachers be granted this authority? Do they have the knowledge and experience which qualify them to such choices? Are they qualified to make decisions whether to ‘conform’ or ‘reform’? According to Webster (2011), the term ‘conform’ means ‘to fit, accommodate, adapt, suit or befit’ (para 3). Following this definition, there is certainly a valid argument against granting macro-decisions to conform or not to teachers. They are just one sector of the population, but decisions about the routes education should follow involve everyone. Cuban (1993) suggests a paradigm of varied curricula for the study of curriculum. He proposes tha t we treat curricula in four groups (as cited in Joseph, Braymann, Windschitl, Mikel & Green 2000): Official curriculum can be found in curriculum guides and conform to state-mandated assessment. Taught curriculum is what individual teachers focus on and choose to emphasise—often the choices represent teachers’ knowledge, beliefs about how subjects should be taught, assumptions about their students’ needs, and interests in certain subjects. Learned curriculum encompasses all that students learn; learned curriculum may be what teachers planned or have not intended, such as modelling teachers’ behaviour or what students learn from other students. The fourth curriculum Cuban calls tested curriculum; these tests—whether derived from the teacher, the school district, state, or national testing organisations—represent only part of what is taught or learned (ibid, p. 4). Similar to MacNaughton (2003), Cuban advises us to be careful of the view that curriculum is ‘conforming’, or how the state or school embodies itself, but not essentially suggestive of what transpires in classrooms (Joseph et al. 2000). Cuban (1993 as cited in Joseph et al. 2000) argues that we have to take into account these varied perspectives of curricula if we are genuinely interested with reform in education; reforms in tested and official curricula could be pointless unless we address the learned and taught curricula. The varied curricula model of curriculum

The narration of the cosmos Essay Example for Free

The narration of the cosmos Essay The happy days take off when the author was hardly three years old. At the age of sixty, as a news columnist, the nostalgic days show his own style of emotional impact. His narration of the cosmos as a child sitting in mother’s lap makes the reader younger by years. His vivid memories travel freely and end up just before his teenage. The way his youthful eyes captured all incidents dating back to his third birthday leave us spell bound. His schooldays of learning give an insight of the rural delights of summer homes even though old and ruined, appear elegant through his eyes. His grandfather’s death gave him joy to stay away from school. His fascination for police officers, food, literature and athletics sounds interesting. Many references to political exposition of his era appeared in contrast to the modernity. Throughout the memoirs, the author has described the actual growth of Baltimore and especially how the mobs of civil commotion were treated as superior professionals. His arguments with the acquaintance of his father, a French businessman is worth reading with a touch of practical jokes and imaginative comedy tones. His depiction of his Aunt Sophie and her attire would project a lavish ancient fabric to be visualized. His lavish languishing through the pages of first steps in divinity, record of an athlete, career of philosopher, has stamped his boldness. His good vernacular no doubt made him a reputed columnist later in his career. All through the pages of his book, his voice remains a chronicle of his childhood days and proves to be a readers’ delight and especially for those who travel down memory lane. References H. L. Mencken, Happy Days: Menckens Autobiography: 1880-1892, John Hopkins University Press, 2006

The effect of globalisation on national economies

The effect of globalisation on national economies The assignment is based on the wider implications and effects of European and global integration on organisations. It identifies the effects of globalisation on national economies and the influence of international institutions. We shall try to summarise the role and responsibility of European Union membership on the workplace. In the second partition of assignment focus on investigate the range and effects of environmental legislation, directives and guidance and the processes organisations need to adopt. The economics of adopting a policy of environmental awareness and summarise actions that need to be taken by organisations to maintain the environment. Here we shall also specify the measures that exist to improve workplace health and safety practice. In final partition explore the socio cultural, ethical and moral issues that affect organisations in the current economic environment to establish and implement good practice. Analyse the responsibilities of organisations to improving workforce welfare. Review approaches to the management of diversity and compare organisational approaches to ensuring positive policies of workforce diversity. First Part What is Globalisation? Globalisation can usefully be conceived as a process or set of processes which embodies a transformation in the spatial organisation of social relations and transactions, generating transcontinental or interregional flows and networks of activity, interaction and power. 1(www.polity.co.uk) Globalisation has four types of change. Firstly, globalisation includes growing social, political and economical actions across political limits of countries and continents. Secondly, it recommends the growth of inter bondness and flows of trade, investment, finance, and society. Third, it is developing extensity and intensity of global inter bondness can be depended to a speeding up of global connections and developments as the progress of world wide actions of transport and communication speed up the flow of ideas, goods, information, investment and communities. Fourthly, the growing extensity, intensity and speed of global communications can be attached with their developing impression such that the results of indistinct actions can be very important else where and yet all the local growth may come to have massive global consequences. It makes the sense, that the boundaries between local affairs and global matters can become increasingly blurred. In total globalisation can be consideration of as expanding, increasing speed up, and developing influence of world wide inter connections. In sum globalisation in this way, it makes possible to draw observe patterns of world wide contacts and business across all type of fields of human activity, from the military to the cultural. What are the effects of globalisation on national economies? Globalisation creates major change on the economic environment of any nation; it changes any nation in terms of economic development policies under national government. The globalisation provides the free movement of trade and investment, labour and assets. Through globalisation nations economy growth globally so it opening up the barriers of international trade which increase the stability and creates positive impact on quality of life with in a nations individuals. Economic growth through Globalisation has both positive and negative impacts on the society. One of the main benefits of economic growth is the higher incomes per capita and higher living standards due to an increase in output. It increase in output has also created employment opportunities which takes the nation towards prosperity. Example The best example of Globalisation is Microsoft Windows which is done in United State of America but the technical support is provided in India which provides support to Indian economy. Job opportunities create in India for IT professionals and governments income increases in terms of Taxes. In same way Toyota cars made some cars others are made in United State of America. The animation on cartoons is done in South Korea. The characters voices are done in the United State of America or in country who buys these cartoons. The native impact of Globalisation is that the revenue earned in the nation is not spend in that particular country for growth of this countrys economic conditions of its people, this revenue is spend in other countries along the globe and the ultimate benefit goes to the companys home country, For Example the American based company Nike is one of the company around the glob where ever in the world Nike products sale the ultimate benefit goes to America but the Nike enjoys the cheep labour and resources of that country. It also eliminates the difference of skilled and unskilled persons. Other main weakness of Globalisation is that it increases possibilities of unintentional motion of diseases between the countries. Globalisation gives attraction towards the money oriented lifestyles and selfish attitudes, which suppose to consumption to be a mean to manage overall economic affluence. As Amartya Sen said in 2002 The market economy does not work by itself in global relations indeed, it cannot operate alone even within a given country Some believer of globalisation has the aim to expand market relations, push back state and interstate interference, and create a global free market. It is a political plan that seen at work in the activities of transnational organizations like the World Trade Organization (WTO), the International Monetary Fund (IMF), and the Organization for Economic Cooperation and Development (OECD), and has been a significant objective of United States involvement. Part of the impetus for this project was the limited success of corporate/state structures in planning and organizing economies. However, even more significant was the growth in influence of neo-liberal ideologies and their promotion by powerful politicians like Reagan in the USA and Thatcher in the UK. The influence of international institutions International institutions are a present feature of many world areas. These institutes include World Bank, IMF, GATT, WTO and OECD. These institutions have the same objective to expand the market relations and create a global free market. World Bank: The World Bank is a vital source of financial and technical assistance to developing countries around the world. Its mission is to fight poverty with passion and professionalism for lasting results and to help people help themselves and their environment by providing resources, sharing knowledge, building capacity and forging partnerships in the public and private sectors. 2(www.worldbank.org) The World Bank provides low interest loans, interest free credits and grants to developing countries for a wide range of reasons that include investments in education, health, public administration, infrastructure, financial and private sector development, agriculture and environmental and natural resource management. IMF (International Monetary Fund): This institution has aimed at established a system of multilateral trade and payments compatible with the maintenance of high level of income and employment. The IMF provides temporary funding to its member for balance of payments problems. GATT (General Agreement on Tariffs and Trade) Treaty organization affiliated with the United Nations whose purpose was to facilitate international trade. The primary actions of the organization were to freeze and reduce tariff levels on various commodities. GATT was created in 1947, and was originally intended to become a part of the International Trade Organization (ITO); however, the ITO failed to be created, so the GATT was left as an independent organization. In 1994, GATT was superseded by the WTO. 3( www.investorwords.com/2152/GATT) The objective of the GATT is to liberalize trade for the mutual benefit of all nations. OECD (The Organization for Economic Cooperation and Development) The OECD is an organisation that provides for intergovernmental discussion among 24 industrial countries in the field of economic and social policy. The OECD was formed in 1960. It has major objective to achieve the highest sustainable economic growth and employment and rising standard of living in member countries, while maintaining financial stability, and thus to contribute to the development of the world economy; to contribute to sound economic expansion in member as well as non-member countries in the process of economic development and in accordance with international obligation. While almost are agree that such institutions matter but there is less agree that how much effective. This special issue brings together European Union specialists and international relations theorists who address the latter issue. à ¯Ã¢â‚¬Å¡Ã‚ · With the rapid spread of Globalization, there are chances for international organizations like World Trade Organization (WTO) to violate both national and international sovereignty. The Role and Responsibility of European Union Membership on the Workplace In particular, we explore the socializing role of institutions in Europe, with our central concern being to better specify the mechanisms of socialization and the conditions under which they are expected to lead to the internalization of new roles or interests. Drawing on a multifaceted understanding of human rationality, we consider three generic social mechanism strategic calculations, role playing, and normative suasion and their ability to promote socialization outcomes within international institutions. This disaggregation exercise not only helps consolidate nascent socialization research programs in international relations theory and EU studies; it also highlights points of contact and potential synergies between rationalism and social constructivism.

History Of The Leader George Patterson History Essay

History Of The Leader George Patterson History Essay Influencing people to achieve positive results is known as Leadership. A leader helps us to effectively tackle the most difficult task of our world and inspires others. They develop themselves beyond self-actualization stage, lead differently and for different purpose and they dont follow any rules. However all the good leaders have some extraordinary skill which suites there personality. By doing the leadership assignment its gives an opportunity to understand about leadership styles, its theories and also I will be able to analyze a true leader and also his qualities. This assignment will give brief information about General George Smith Patton; he was a former US army officer. His policies are implemented in the modern world because of his leadership qualities which are well known. By using some important theories of leadership we will be able to understand his leadership qualities, leadership style and analyze his leadership skills. His leadership style used to change as the situation changed which is very unique. I would want to implement some of his leadership styles in my life. Patton was one of the Great Soldier in the battle field. Analyzing and Understanding his leadership qualities are very motivational and interesting. He has been considered as one of the greatest leaders of modern times.   I was inspired by the way Patton was commanding his team. He trained the team such a way that they will never give up. They maintained discipline and also were know as the best brigade of AFC. Pattons military skills, ideas, dedication and motivation made me chose him as my leader for this report. George S Patton Leadership Patton had demonstrated the leadership power which has changed the world around him; he was one of the greatest and the rarest leaders of all time. His leadership qualities are very interesting and motivating. Patton was a Great leader, his leadership qualities are still being used in the modern days. Analyzing his leadership qualities is very motivational and interesting. He has been considered as one of the greatest leaders of modern times.   I chose Patton as my leader since I was inspired by the way he was commanding the US military team by his immense skills, ideas, dedication and motivation. His team members were trained in such a way that each member of his team had never give up attitude and all his team members were disciplined. Patton team members were named as the best brigade of AFC. Introduction Modern Leadership The modern world is very competitive and is driven by knowledge. Due to innovation the traditional style of leadership is giving new ideas in a better way. Leadership will always play a huge role in the competitive world, since a leader can achieve his targets by innovative ideas each and every day. Motivation, Innovation, Dedication and Discipline are the basic qualities in a leader in todays corporate world. This project involves an in-depth study of the life and times of Mr George S Patton, focused on his evolution and development as an innovative, ambitious, assertive, leadership quality. These qualities and the skills are best suited for an ideal leader in the modern corporate world. I would want to learn the leadership styles and qualities which are motivate and realistic. The project work draws from Mr Pattons historical data and attempts to go beyond the notion of a one-man show and issues of fame, power, status and charisma. It will also address and incorporate criticisms of Patton as a leader. Contents Contents 3 1.Executive summary (200) 4 2.Introduction (200) 5 3.Key leadership capabilities (1200 Words) 9 3.1.Leadership strengths of George S Patton 9 3.2.Leadership weaknesses of George S Patton 9 3.3.Analysis of George s Pattons leadership capabilities and styles 9 Death 11 4.Conclusion (900) 12 Executive summary (200) Introduction (200) Context and Background of George S Patton (900 words) Patton history General George S. Patton Jr is one of the most masterful and successful military commander of all time, he was the most gifted leader of his time. He was born on November 11, 1885 in San Gabriel California to Ruth Wilson and George Smith Patton Sr from Scotland. Patton was big built, very tall with full self-confidence person and he was the best field commander of United States since he had the art of holding gun with ivory handles. He had set a high standard of commitment to train his troops by continues efforts. Patton was inspired to become a hero in his childhood by listening to stories of his ancestors who fought in Civil War, Mexican War and other. After attending Virginia Military Institute for one year he went to United States. Patton graduated on 11 June 1909 from United States Military Academy. During his graduation days he fell in love with Beatrice Ayer, they used to date each other and later they got married in May 26 1910 at West Port. After his graduation he was assigned as a Second Lieutenant in the 15th cavalry Regiment. Patton was extremely good in sports. In 1912 he participated in the Stockholm Olympics representing the United States in the first Modern. At the age of twenty-six Patton performed well in different sports such as 25 meter pistol shooting, free style swimming, and horse riding 800 meters, cross country running and sword fencing. At the end of the sporting event Patton was placed fifth overall, however he was disappointed with his performance in shooting event. Initially this sporting event was opened for military officers to test the fitness level of the officers. During the competition Patton was docked for missing the target, though he contended the lost bullet had simply passed through a large opening created by previous rounds from the .38, which left considerably larger holes.  In 1913 Patton started studying French sword drills at French cavalry school to keep himself busy after his perf ormance at the Olympics. The commandant of mounted service school informed Patton to report as the sword master of the school at fort riley, Kansas. Patton used to study at the school and he used to design and teach swordsmanship. During the expedition of Mexico Patton got his first real opportunity to battle as a member of legendary General John J. Pershings staff. Patton led the routine cavalry patrols at fort bliss along Mexican border in 1915. Patton gained a lot of recognition by the press after his expedition against Francisco pancho Villa into Mexico along with the company of Pershing, where he attacked on villas men. While returning from Mexico Pershing promoted Patton as the captain of his headquarters troop, since he was very determined and an aggressive person in nature. The tanks were not used widely during the beginning of the World War 1 in 1914. United States Tank Corps was established during 1914 and Patton became the first member, he served until 1920 since the corps was abolished. Patton took full responsibility of the crops starting from designing their uniforms, innovative ideas, and planning. In 1917 during the first ever major tank battle in 1917 at Cambrai, France, Patton and his men won the battle. Patton started the American tank school in Bourg, France, he used all his experience and knowledge of tanks and he trained the first 500 American tankers. Patton had intensive knowledge in tanks he termed tanks as the modern combat; he did a lot of research and experiment in radio communication between tanks which helped to create co-axial tank mount for machine guns. He wrote a lot of letters to congress about radio communication in tanks, but congresses were not happy since it was very expensive. Later Patton invented the co-axial tank mount for cannons and machine guns. In September 1918 Patton and his men marched into Meuse-Argonne Operation, they entered the battle field with 345 tanks. Patton had complete control in the battle field since he was able to communicate with the rear commanders by group of runners. Patton was shot once while he was giving the direction for the tanks. Patton was rewarded with Distinguished Service Cross for Heroism for his actions during the battle, which is one of the many awards that he won in his carrier. In Hawaii and Washington D.C. Patton held different types of staff jobs after World War I. In 1924 Patton graduated from the Command and General Staff School, and in 1932 completed his graduation in Army War College in military schooling. Patton was able to convince the congress that United States needed more armored striking forces. In 1940 Patton was transferred to second Armored Division at Fort Benning, Georgia and he was late he became the Commanding General on 11TH April 1941, due to the formation of the Armored Force in 1940. Later Patton started giving bold speeches in amphitheater such as Blood and Guts, he became very famous at this point of time as his photos were on the cover page of life magazine. After the attack on Pearl Harbor in 1941 December United States entered World War II. Patton was in charge of Western Task Force during November 8, 1942. Patton was commanding the Western Task Force, the only force for Operation Torch, the Allied invasion of North Africa. During Sicily in 1943 July, Patton commanded the Seventh Army after the success of Operation Torch. In 1944 Patton was given command of Third Army in France. Later German weakness was exploited with great success by Patton and his team after the battle of Normandy by covering most of the Europe countries such as France, Belgium, Luxembourg, Germany, Austria and Czechoslovakia. Patton relaxed on his pace after the Third Army liberated the Buchenwald concentration camp. The local German civilians were the tour camps after Patton had a policy which was later adopted by other commanders; 81,522 square miles of territory had been conquered by the third army during the World War11. In 1945 October, Patton was in command during the fifteenth army in American-occupied Germany. On 9th December Patton suffered a lot of injuries in a car accident, and after 12 days on 21st December he died. He was buried in the Battle of the Bulge in Hamm, Luxembourg.   Patton is one of the best military general in the history since he had the remarkable ability, extraordinary skill and determination to lead his team mates. Key leadership capabilities (1200 Words) Leadership strengths of George S Patton Leadership weaknesses of George S Patton Analysis of George s Pattons leadership capabilities and styles Leadership Strengths of George S Patton Patton had an exceptional military career, he was a self motivated warrior and he believed in rebirth as a warrior of destiny. Pattons military services started in 1909 and after his graduation he was named as the 2nd deputy in 15th cavalry. After his Olympics success he was sent to Mounted service school at Kansas. Patton set up his policies and ideas at each and every division he visited. Patton was driven by task and purpose attended the Virginia military institute. Patton used to always inspire his soldiers to overcome their fear of death by his Inspirational talks and his profanity. He used to always order soldiers to get the work done, because he always demanded respect by his actions. (DEste, 1995) During the expedition of Mexico Patton has achieved many rewards and recognitions during his career; he was a part of World War 1 and World War 11. Some of his awards are Distinguished Service Medal, Purple Heart for his service in the Meuse-Argonne Operations, Silver Star, Legion of Merit, the Bronze Star, order of the Bath and Order of the British Empire. Patton had a good knowledge in the symbols of society, nature of human race. He was a dictator; this dictatorial leadership style helped him to teach the soldiers to take actions against their will towards self defense. He was an expert at the combination of chronological and action research, on the battlefield, real time.   Patton got the best performance of his soldiers by rewarding the solders for best task performers; similarly he suspended rewards as a penalty. Through his commanding presentation Patton had maintained a referent power. Patton had a skilled influence as a warrior; he viewed history as a linked process of routine custom and character of human race. He was a specialist at battlefield, action research, and real time. He was the only US General being buried on foreign soil with his men in Europe, the soldier who dead during the war on the same plains were always been remember unlike Carthaginians and the Romans. Patton has the power of dominating and he was able to understand the need of men who are preparation and who were not prepared going into the war as a situational leader. Pattons action speaks louder than his words, and this makes a hero that creates legends of an idol leader. Pattons men were more concern about him than their rivals by this strategy adopted by Patton, and he gave his men the skill to overcome their enemies, because Patton had a plan which influenced his men by fear. Patton was in trouble few times in his career since his leadership style was very different from other leaders, he never changed his mind. Leadership weaknesses of George S Patton Slapping incident In 1943 August 3, Patton had slapped a soldier. Drew Pearson a newspaper columnist informed in the radio program that Patton had been severely reprimanded which received a huge negative publicity, a week later another soldier was also slapped under parallel conditions. The Allied headquarters informed that Patton had not been reprimanded, but they confirmed that he had slapped a soldier; this slapping incident nearly ended his career. Patton had a lot of respect for the soldiers in command and he was very impatient with the soldiers who had low energy in the battle during his authority. By doing so Patton believed he would be able to inspire his troops. One of the general was fired during the entire war compared to his well-known partner Bradley who fired many generals during the war. Patton never used to acknowledge any jokes meant at him, since he felt that accepting jokes would reduce his self-esteem. Patton had made a remarks during the battle of the bulge which became very famous i.e the associates should permit the sons-of-bitches (Germans) depart to Paris, and then well slice then off and surround them off. Later his recommended seriously that his Third Army we be able to force the British back into the sea. There was a lot of inter-related conflict due to Pattons remarks between General Montgomery and the Soviet Red Army; these comments were rarely harmful due to union rivalry situation. Patton was very well dressed general with riding pants, polished helmet, big black boots and his famous sidearms. He had huge ranked symbol and loud sirens in his vehicle. He used to add a lot of humour with profanities during his speech which is ideal for the battle conditions. A UPI writer who followed Pattons speech in his article mentioned that Gen. George S. Patton thinks he was the best soldier who ever lived. Patton made the soldiers believe that they cannot be defeated by injecting his strategic plans. Pattons decision used to change according to time and situation; he had no positive or negative comments towards minorities since military work was his first priority. He spent a lot of time with African-American officers while he was in Europe. Patton due to some reason never liked the British however he respected Montgomerys for their ability. Black officers were assigned for military tribunals and defendants, since Patton had requested the higher officials. In March 1945, Eisenhower heard about the secret task force Baum during World War11 conducted by Patton and he was very furious about the whole plot.  Capt. Abraham Baum was the commander during this task force, the aim of this task was to liberate the POWs by penetrating behind the Germans lines. The mission was a complete failure and 32 soldiers were killed, about 57 tanks and other vehicles were missing. The main reason behind this task was to liberate Pattons son-in-law who was captured in Tunisia during 1943. Death Patton and Major General Hobart R. were on outing in the country side Mannheim, Germany; Pattons vehicle hit the front of GMC truck at a low speed. It was a minor accident; there was no much damage on the vehicle. Patton had injured his spinal cord and had breathing problem. He was taken to the military hospital in Heidelberg. Later Patton died due to pulmonary embolism on 21 December 1945. The memorial service was held at the Christ Church (Christuskirche) in Heidelberg-Sà ¼dstadt. As per Pattons request he was buried at the  Luxembourg American Cemetery and Memorial  in  Hamm, Luxembourg. Indeed a very controversial death for Patton. In 1986 there was a movie made on Patton, The Last Days of Patton which relived the ending incident of his life. After his death there was a sculpture of Patton placed at the church and his vehicle was repaired and is kept at General George Patton Museum  at Fort Knox, Kentucky. Conclusion (900) Patton had an important impact on U.S. Army General. His actions as a leader have been judged positively by a various population, i.e diverse in terms of age, gender, social class, race over a long period of time. The most powerful argument for Patton leadership style, some think he is a transformational leadership style since he was people oriented since he always kept peoples interest in mind. Patton had been publicly recognized for his post conventional outlooks and actions for his transpersonal ultimate concerns. Patton was very successful general since he had a very good military tactics. His leadership styles are ideal for todays business world. I will follow his leadership styles since most of his styles are effective during World War11 and his life. Leaders are born not made; this statement is very true in Patton life.

Emily Dickinson: Life And Her Works :: essays research papers

Emily Dickinson: Life and Her Works Emily Dickinson made a large influence on poetry, she is known as one of America's most famous poets. With close to two thousand different poems and one thousand of her letters to her friends that survived her death Emily Dickinson showed that she was a truly dedicated writer. Emily Dickinson was born in Amherst, Massachusetts on December 10,1830 to a prominent family, her father Edward Dickinson was both a lawyer and the Treasurer of Amherst College. Emily's mother was Emily Norcross Dickinson. Emily had one older brother, William Austin and a little sister, Lavinia. She was educated at the Amerherst Academy, the institute that her grandfather helped found. She also spent a year at Mount Holyoke Female Seminary in South Hadley, but had left because she did not like the religious environment. For a woman of this time, this much education was very rare.1 Emily Dickinson was a very mysterious person as she got older she became more and more reclusive too the point that by her thirties, she would not leave her house and would withdraw from visitors. Emily was known to give fruit and treats to children by lowering them out her window in a basket with a rope to avoid actually seeing them face to face. She developed a reputation as a myth, because she was almost never seen and when people did catch a glimpse of her she was always wearing white. Emily Dickinson never got married but is thought to have had a relationship with Reverend Charles Wadsworth who she met in the spring of 1854 in Philadelphia. He was a famous preacher and was married. Many scholars believe that he was the subject of her love poems. Emily probably only saw Wadsworth an additional three times after their first encounter which was only done by him going to Amherst, where she lived. In 1861 Wadsworth moved to San Francisco. It is after this time that Emily really started to produce hundreds of poems. Emily Dickinson submitted very few poems to publishers. She felt that her poetry was not good enough to be read by everyone. Eight of her poems were published during her life time either by her friends who submitted them to a publisher without her consent or Emily Anonymously. (Emily Dickinson 1996,1) In 1862 she told a friend "If fame belonged to me I could not escape her...My Barefoot-Rank is better." It is also thought that Emily Dickinson had a passionate relationship with Susan Gilbert. Emily wrote three times more poems to Susan then to any one

It’s Time to Ban the Use of Landmines :: Argumentative Persuasive Essays

It’s Time to Ban the Use of Landmines      Ã‚  Ã‚  Ã‚   El Salvador, 6 April 1992--Three siblings died near the Guazapa volcano last weekend when they stepped on a mine planted during the period of civil warfare. Ironically, their parents had returned to the area only a few days earlier. The children were four, six and eight years old. Parts from the three children's bodies were found as far as 30 metres from the explosion site. (qtd. in Grant 25)    Antipersonnel landmines kill thousands of people every year. Antipersonnel landmines do not recognize a cease-fire; they continue killing or maiming for many years after the conflict is over. Antipersonnel landmines do not discriminate between soldiers or civilians. On the contrary, more and more they are being used in an indiscriminate way, terrorizing civilians and transforming agricultural fields into killing fields. In addition, de-mining is a very slow and very expensive process, and after a war most countries are not prepared to cope with the constant health care demands imposed by the number of injured by landmines. Finally, landmines make it very difficult for refugees to go back to their cities and villages. As response to the landmine problem, the international community has come up with a treaty to ban landmines. On March 1, 1999, the 1997 Mine Ban Treaty came into effect; so far 134 countries have signed the treaty. Unfortunately, the U. S. is not one of them.    The Encarta Encyclopedia defines a landmine as "an encased explosive device that is concealed below the surface of the ground." It can be made of "metal, plastic, glass, or wood" (n. p.). Probably the concept of landmines is almost as old as the existence of organized armies. Philip C. Winslow, in his book Sowing the Dragon's Teeth, describes how Roman soldiers, before the beginning of the first millennium, used a plant with spikes as a landmine in order "to delay pursuers" (126). The Chinese, according to Delbruck, used "ground mines" made out of explosives in the year 1232 (qtd. in Winslow 126). Six hundred years later, in 1840, the use of landmines was introduced in the United States; they were used "in large quantities" during the Civil War (Winslow 126, 127).

Events Management Case Study Big Day Out Essay

Conflicts of Interest and communications between founding partners Ken West and Vivian Lees can lead to internal organisational issues for example misguided and confused management, which could potentially hinder the whole event. (2) Host Community and Event Location: Big day out at the moment have a negative relationship Claremont council with the current councillor and mayor both believing that the music festival bringing more negatives to the region then positives. This also generates bad media for the event displaying it, as â€Å"detrimental† to the community and that it should relocate from the showgrounds. As the showgrounds is the only location in Perth that can safely house 40,000 people and is also close to public transport. Relocating to a more isolated and smaller venue would disinterest punters with greater cost of going to the venue and also a lower cap on ticket sales, which will lead to less revenue and inspire greater scalping margins. (3) New Management: With Lees leaving the event, Big Day Out management have to manage their first event working with new co managers C3 Presents. This is an issue because they will bring new techniques used over in America in the management of Lollapalooza which whilst being possibly effective, if the existing Big day out management isn’t dynamic, confusion and conflict could occur jeopardising the whole success of the event. (4) Maintaining Quality of event: Big Day Out organisers are under a lot of pressure to maintain the quality of the line up while dealing with higher and higher asking prices from headline performers, this makes it harder to obtain a higher number of â€Å"big name† acts as the event use to draw as the asking price of performers has risen greatly. Also because in previous years the Event has scored good quality bug name acts such as Nirvana, for a decent price, the pressure is on for the event to deliver equal too or greater than standards year after year. (5) Financing and Ticket Sales: Financing and Ticket Sales are somewhat complimentary in this case because even though BDO managers paid a lot to get headliner Kanye West it was not enough to spark the required ticket sales, not to mention cutting the line up for the Western and South Australia shows and abandoning New Zealand. Without high Ticket sales there is less profit and therefore lower finances to support the next years bill resulting in less headliners and less ticket sales. If C3 Presents had not bought into BDO this could have been the start of a relentless cycle for BDO, which could have resulted in its demise. (6) Competition: Apart from higher asking prices from performers, bidding against other events such as future and soundwave for headliners makes the asking price even higher. This can then determine who headlines which event, which can turn into a competition for punters. With the main demographic of music festivals being young low-income earners, generally they have to decide which one summer festival they would like to attend. This decision is generally made from how many big acts are on the line up. (7) Fan Loyalty: After completely scrapping the New Zealand leg of the even and cutting some headline acts fro the South and Western Australian legs of the event, Big Day Out managers have to work really hard to keep a loyal fan base and try make the regrettable cuts have as less impact as possible on the events fan bas and ticket sales. Will punters trust Big Day Out if it returns to New Zealand and will Western and Southern Australians pay the same price as the east coast for less of an event? (8) Bad Media: Big Day Out has recently come under fire from Claremont Councilman Peter Browne stated to the media â€Å"The benefits of such concerts are hopelessly outweighed by the intolerable noise, the late finish, the high level of criminal activity and general social misbehaviour in and outside of the grounds. This inspires a bad relationship with Big Day Out and the media because such a quote can trigger the media to produce stories that correlate the big day out with public disruption, un happy residence, criminal behaviour and delinquent youths. Which are all damaging to Big Day Outs’ public image. 3. What alternatives would you offer when recommending solving three of your major issues that you found in question 2? Be detailed in your answer. (10 marks each = 30 marks in total) (1) New Management- The Intro duction of C3 Presents to the management team of Big Day Out could be one of the best or worst things to happen to event. To ensure that it is a good thing a smooth integration must occur. Existing management must be willing to be dynamic and open to change whilst still employing standards and techniques that have shaped Big Day Out into what it is renowned as. Because C3 has shown to be very successful with Lollapalooza in the states they should be given quite a bit of control but given direction not to totally re shape the festivals image jeopardising its reputation and loyal fan base. C3 can bring a lot of good management traits to the table with the main two being effective HR and also industry contacts. With lollapalooza being such a large and successful even the managers at C3 Presents have been able to develop exception management and HR skills which would help BDO excel. The Managers at C3 would also have excellent contacts allowing possibilities for international growth and exposure, not to mention contacts with talent agents, managers and performers which leads to my next recommendation. (2) Competition – With Managers from C3 Presents at the helm of BDO the event can now excel in getting big name headliners at better prices and also reduce the risks of being out bid by other festivals such as Soundwave and Future Music. This is because of C3’s buying power and contacts. C3 can use past contacts from Lollapalooza to invite headline shows from their American festival to also tour as part of BDO. Almost every main headliner that has played BDO in the past has played at Lollapalooza and contract deals could be made where some headliners get paid to play both festivals, also knowing C3’s reputation acts could be inclined to take lower offers to play the event due to exposure and the chance to be asked to play at Lollapalooza after BDO. 3) Host Community – Although most venues are welcoming to the event, Claremont Council forced the event to relocate last year to Victoria Park. This venue is smaller and more isolated then the previous location of Claremont Showgrounds. To reclaim the Showgrounds as the venue for Big Day Out relationship with the mayor, council and local residents need to bee improved. Making the event more sustainable is a start as then there would be less environment al impacts on the venue itself. Improved Crowd controlling would also play in favour as most complaints come from how patrons of the event act outside the venue before and after. More external security and police presence should be employed after the event to make sure that public nuisance is reduced to a minimum and that the neighbouring community is kept safe. If the BDO managers can prove that they have a fortified and planned event that minimising impact on the host community they may have a chance of re hosting the event at the Claremont showgrounds, which would result in higher ticket sales due to the size and capacity of the venue. 4. Identify at least five main differences between marketing a product and marketing an event such as BDO (5 marks). Discuss and analyse five only in detail. (5 marks) (1) Lifetime of Marketing – The marketing of an event is only relative in its marketed regions until the event has ended and is marketed months before tickets go on sale sometimes even up to a year before the event is held. Marketing lifetime for a product is different because only some products are marketed before they are actually on sale and lifetime depends purely on the type of the product where the lifetime of a market campaign of events is generally similar. 2) Use of Media – Events are mainly marketed through newspaper magazines, social media and Internet, billboards and flyers with less frequent television advertisements. Products on the other hand generally have a lot more TV and catalogue advertisements placed. (3)Type of Marketing- Event marketing is normally very forward and will show part of an event or samples performers and activities where product marketing is generally more creative in use of characters, settings and narratives to help personify the inanimate objects. 4) Marketing Events – Events marketing especially in the case of music festivals employ the use of pre-events, for example stereosonic music festivals has a number of launch parties in venues with copious amounts of ticket and merchandise giveaways, this generates a lot of hype about the event and can increase ticket sales. Product marketers on the other hand generally don’t hold a lot of â€Å"Launch Party† type events to create hype and increase sales; although promotions are employed they are more of a rarity in product marketing. 5) Repetition of campaign – Events will use the same advertisement for the life of the campaign where several different advertisements can be produced to market one product 5. When it comes to planning for an event such as BDO, list at least ten aspects that event organisers need to take into account? Be as specific as you can. (10 marks) 1. Human Resources and Management. 2. Location of event 3. Marketing of Event 4. Auditing and Bidding for the Event 5. Event Insurance and Liability 6. Crisis Control and Crowd management 7. Sustainability 8. Host Community 9. Stakeholders 10. Financing and Sponsorship . From question 5, choose two aspects and go into detail with specifics relative to BDO. Topics can be chosen from the first 4 weeks of lecture topics and readings. (10 marks each = 20 marks in total) Sustainability of Big Day Out: In today’s day and age sustainability is one of the most important aspects in large scale event planning. Sustainability reduces the environment al impact of an event, which as a hole reduces the carbon footprint, reduces rubbish and waste litter, leaves less impact on the venue flora and fauna and also helps generate positive media and perception about the Event. Below I have listed ideas in detail, which would help make Big Day Out a more sustainable Event; Mobile App – This would include an E ticket QR code, event timetable and also an interactive music trivia app about the festivals band (to encourage use). This is app would reduce the use of printed tickets and timetables. Public Transport Tickets – Include public transport in the cost of ticket (as used for Suncorp Stadium events) reduce the amount of people who drive and cab to the event. Cup system- Make a system where either for every 6 cups you pick up off the ground and return you get a free refill or introduce a system where if you hold onto your cup you pay a cheaper rate for refills. Recyclable products – Make sure all disposable goods available from vendors, besides merchandise, are recyclable and have majority of bins at the festival recycle bins. Human Resource Management- Human resource management at a large-scale event has to be employed exceptionally for the event to run as smoothly and risk free as possible. The importance of HR’s contribution to the successfulness of events is shown through precedent such as case studies of the Sydney Olympics, which was deemed to be the most successful Olympics ever. For BDO managers and HR staff would be employed professionally, hopefully using staff from previous years. General vendors bar and cleaning staff would all be qualified volunteers working intermittent shifts allowing them to enjoy the festival after there shifts as there pay. A free festival ticket for a few hours work should be enough incentive to keep the workers motivated. Those who work till end of event would have monetary incentive, also enthusiastic employed managers should be able to keep their workers motivated. Crowd Controllers would be professionally hired, preferably those with experience, although they ask a higher wage one experienced festival crowd controller would be more beneficial then three rookies thrown into the mist of the Big Day Out. Police and professional Medical team will also be employed as per state law requirements.

How to measure employees’ performance Essay

Emulation of strategies incorporated amongst organizations is a tell-tale whereby the former company is performing admirably efficient and effective through well formulated resources allocation on its strategy. Of the many decisions a company must face to achieve success is how to measure employees’ performance and how to reward them (Kleiner and Gautreau 2001). For the avant-garde management accounting information system, it cannot live on financial measure alone because management can manipulate such data by cutting cost, investing less and hence forth. The accounting system requires a mix of non-financial and financial data to give a more balanced view of firm’s overall performance (Bushman et al. 1996). Research by Cumby and Conrod, 2001 indicates that non-financial information is highly value-relevant for knowledge-based industries and shown as an effective tool to evaluate an academic organization and demonstrate accountability to government and the public (Dorweiler and Yakhou 2005). Current non-financials could also predict organization’s future financial performance (Smith 2005; Amaratunga et al. 2001). Unlike usual performance measurements system decades ago, more importantly now, is to measure performances relative to organizations’ goals and strategies. Amongst other key issues in the development of performance measurement tools in past decades have been quandaries pertaining customer loyalty. The emerging new generation is more educated with their customer rights thus, more demanding. Declining customer loyalty is due to extensive choices. Hence, corporations have to focus strategy and behavior to not merely selling products/services, but also serving customers (Hope and Fraser 2001). Moreover, there has been a need to increase firms’ pace of innovation. Competitions have proliferated and firms must constantly refresh their strategies and methods; generating new business concepts and processes while coping with the changing nature of technology (Kaplan and Norton 2001). Additionally, prices are falling and costs ought to reduce to remain competitive and profitable. Hence, operation costs are challenged (Inman 2000). Furthermore, talented people are hard to find; even harder to attract. Firms then have to provide a challenging work environment that enables personal development (Hope and Fraser 2001). Large businesses were leading and performing well financially but by early 80s they were displaced as market leaders as competitors vie through quality, innovation, etc (Anthony 1998; cited by Kleiner and Gautreau 2001). Managing intellectual capital or Knowledge Management, is vital to gain competitive advantage at this era. Knowledge management being a long-term strategy, development of BSC helps the company to align its management processes and focuses the entire organization to implement it (Arora, 2002). By ‘implementing’ meaning turning the scorecard into a true management system and sustaining the system (Rohm and Halbach 2006). With BSC, intangible assets are valued (Marr and Adams 2004) while above issues have been addressed also. The scorecard actually balances external measures with the internal measures, financial with non-financial information and short-run with long-run performance drivers (Johnsen 2001; Cobbold and Lawrie 2002a). Strategy of firm in BSC is matched between internal capabilities and external relationships (Kay 1993; cited by Johnsen 2001). Strategy implementation is balancing internal and external demands. Management control and performance measurement are concerned with decision relevance, thus, performance indicators on the BSC are important to managers (Mayston 1985; cited by Johnsen 2001). Learning and growth perspective in BSC can sustain efficient employees while shareholders and customers’ needs are met by realigning values and sustaining good customer relationship in the customer perspective in BSC. Besides, business processes are innovated to keep up with the increasing pace of market uncertainties. BSC helps staff understand more, unlike before, how they could contribute to the strategic success of the organization as well as proven to be a valuable tool in linking vision and strategy to daily actions (CIMA 2001). BSC appears to be very effective and valuable for a divisional manager in a large US company (Mouritsen et al. 2005). The BSC has definitely helped in daily planning activities for different industries. The strength of the scorecard is that it has ascertained the reasons due to its ‘balanced-nature’ (Carmona and Gronlund 2003). In higher learning institutions, the European Foundation for Quality Management was used as performance measurement, do not reflect interests of all stakeholders and not linked to strategic management. Studies show that BSC is adopted instead (Cullen et al. 2003). Hotels also rely on non-financial and financial indicators with increasing confidence in strategic issues (Harris and Mongiello 2001). By using BSC, organizations can also minimize the negative consequences of risk (Scholey 2006) and identify cost reduction opportunities, resulting in overall improvement (Anand et al. 2005). Albeit Cobbold and Lawrie, 2002a claimed BSC to be complete as no additional perspective of believed worth is added, in reality, variations in basic BSC are common; some add a fifth perspective such as stakeholders, economic factors (Rohm nd; Lord and Shanahan 2006). Some express skepticism about the claimed positive results and commented that BSC is just a number crunching-exercise by accountants or just another latest management fad (Angel and Rampersad 2005). Norreklit, 2000 argued that 4 perspectives do not accommodate all intangible assets, changing the BSC framework may put the causal logic of BSC into question (cited by Marr and Adams 2004). She also argued that the BSC is not a strategic control model because of its rigidness and static focus (Lord et al. 2005). BSC has also been criticized because it is bias towards shareholders and fail to address to employees and suppliers (Smith 2005). Hoque, 2003 states that with wide ranges of measures, may lead to information overload. But findings show that BSC is not perceived to be a fad (Lord et al. 2005). There also appears to have no cause and effect dysfunctional organizational behavior as claimed, the only causal is the improved performance in one perspective leads to an increase in another (Lord et al. 2005). BSC is maturing and approached because of its flexibility (Lord and Shanahan 2006; Bible et al. 2006). It has been argued that BSC does consider employee satisfaction through the learning and growth perspective (Hoque 2003). Numbers of performance measures used were satisfactory and information overload was overcome through BSC (Yeniyurt 2003; McWhorter 2003; Arora 2002). However, BSC experiences difficulty in linking performance measures to strategy (Lord et al. 2005). Other issues include it does not tackle human resource and uncertainties issues usually done in PESTEL analysis (Smith 2005). In recent years, the Porter’s model had made its debut to help managers develop and implement long-term strategy (Sims 2001). The model is used to gain competitive advantage over another but does not define for the strategic unit or as a corporation (Sims 2001). It also does not take into account the dynamics of markets which is rapidly changing. Another development adopted by large number of companies is the Economic Value Added [EVA], which includes the cost of capital, hence creating value but was heavily criticized for not being different from traditional methods (Yeniyurt 2003). The Skandia Navigator [SN] was later developed to measure intellectual capital by adding human perspective to the financial, customer, process and learning perspectives (Roslender and Fincham 2001; Shaikh 2004). Although this opened new research fields on intellectual capital, the SN lacks incorporating financial and non-financial measures which is required to provide better performance measurement (Scarbrough and Carter 2001). Works have been done to modifying the traditional budgeting system-Beyond Budgeting Round Table [BBRT] emerged coping faster with changes and uncertainties of product and strategy lifecycles; leading to lower costs and value creation (Hope and Fraser 2001). Management By Objectives [MBO] by Drucker, 1954 is found consistent with BSC-retained emphasis on achieving financial objectives, focusing on marketing and customers and pursuing innovation (Johnsen 2001). MBO is more open-ended but lacks a valid performance measure while BSC is focused (Anand et al. 2005). BSC usage is higher than other management tools like TQM or ABC (Hendricks et al. 2004). BSC initially was a performance measurement tool, after placing strategy into it, BSC evolved to a strategic performance measurement system, illustrating flexibility and maturity (Bible et al. 2006; Cobbold and Lawrie 2002). Failure to focus attention and commit onto scorecard management and communicating them are reasons BSC whither and die albeit how successful the tool has been (Richardson 2004; cited by Hendricks et al.2004). In conclusion, it is important to realize the limitations of BSC. However, successful implementation by managers would bring about many benefits. Â   Amaratunga D, Baldry D and Sarshar M (2001) ‘Process Improvement through Performance Measurement’, Work Study, 50: 5, p. 179-188 Anand M, Sahay B and Saha S (2005) ‘Balanced Scorecard in Indian Companies’, Vikalpa: Journal for Decision Makers, 30: 2, p. 11-25 Angel R and Rampersad H (2005) ‘Do Scorecards Add Up?’, CA Magazine, p. 12-18 Arora R (2002) ‘Implementing KM-A Balance Scorecard Approach’, Journal of Knowledge Management, 6: 3, p. 240-249 Bible L, Kerr S and Zanini M (2006) ‘The Balanced Scorecard: Here and Back’, Management Accounting Quarterly, 7: 4, p.18-23 Bushman R, Indjejikian R and Smith A (1996) ‘CEO Compensation: The Role of Individual Performance Evaluation’, Journal of Accounting and Economics, 21: 2, p. 161-193 Carmona S and Gronlund A (2003) ‘Measures vs. Actions: the Balanced Scorecard in Swedish Law Enforcement’, International Journal of Operations and Production Management, 23: 12, p. 1475-1496 Cobbold I and Lawrie G (2002) ‘The Development of the Balance Scorecard as a Strategic Management Tool’, paper presented at the PMA Conference, 17-19, July, Boston Cobbold I and Lawrie G (2002a) ‘Classification of Balance Scorecards Based on their Intended Use’, paper presented at the PMA Conference, 17-19, July, Boston CIMA (2001) ‘The Balanced Scorecard-An Overview’, CIMA Technical Briefing, Harvard Business School Press, USA Cullen J, Joyce J, Hassal T and Broadbent M (2003) ‘Quality in Higher Education: from Monitoring to Management, Quality Assurance in Education, 11: 1, p. 5-14 Cumby J and Conrod J (2001) ‘Non-financial Performance Measures in the Canadian Biotechnology Industry’, Journal of Intellectual Capital, 2: 3, p. 1469-1930 Dorweiler V and Yakhou M (2005) ‘Scorecard for Academic Administration Performance on the Campus’, Managerial Auditing Journal, 20: 2, p. 138-144 Harris P and Mongiello M (2001) ‘Key Performance Indicators in European Hotel Properties: General Managers’ Choices and Company Profiles’, International Journal of Contemporary Hospitality Management, 13: 3, p. 120-127 Hendricks K, Menor L and Wiedman C (2004) ‘The Balanced Scorecard: To Adopt or Not to Adopt?’, Ivey Business Journal, 11/12, p. 1-9 Hope J and Fraser R (2001) ‘Figures of Hate’, Financial Management, February Issue, p. 22-25 Hoque Z (2003) ‘Total Quality Management and the Balanced Scorecard Approach: A Critical Analysis of their Potential Relationships and Directions for Research’, Critical Perspectives on Accounting, 14, p. 553-566 Inman M (2000) ‘The Balanced Scorecard’, ACCA Students’ Newsletter, February Issue, p. 37-41 Johnsen A (2001) ‘Balanced Scorecard: Theoretical Perspectives and Public Management Implications’, Managerial Auditing Journal, 16: 6, p. 319-330 Kaplan R and Norton D (2001) ‘Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part 1’, Accounting Horizons 15 Kleiner B and Gautreau A (2001) ‘Recent Trends in Performance Measurement Systems-The Balanced Scorecard Approach’, Management Research News, 24: 3/4, p. 153-156 Lord B and Shanahan Y (2006) ‘Management Accounting in the Corporate Sector: Recent Research’, Chartered Accountants Journal, 3, p. 29-31 Lord B, Shanahan Y and Gage M (2005) ‘The Balanced Scorecard: A New Zealand Perspective’, Pacific Accounting Review, 17:1, p. 49-77 Marr B and Adams C (2004) ‘The Balanced Scorecard and Intangible Assets: Similar Ideas, Unaligned Concepts’, Measuring Business Excellence, 8: 3, p. 18-27 McWhorter L (2003) ‘Does the Balanced Scorecard Reduce Information Overload?’, Management Accounting Quarterly, 4: 4, p. 23-27 Mouritsen J, Larsen H and Bukh P (2005) ‘Dealing with the Knowledge Economy: Intellectual Capital versus Balanced Scorecard’, Journal of Intellectual Capital, 6: 1, p. 8-27 Rohm H (nd) ‘A Balancing Act’, Perform Magazine, 2: 2, p. 1-8 Rohm H and Halbach L (2006) ‘A Balancing Act: Sustaining New Directions’, Perform Magazine, 3: 2, p. 1-8 Roslender R and Fincham R (2001) ‘Thinking Critically about Intellectual Capital Accounting’, Accounting, Auditing and Accountability Journal, 14: 4, p. 383-398 Scholey C (2006) ‘Risk and the Balanced Scorecard’, CMA Management, 6/7, p. 32-35 Shaikh J (2004) ‘Measuring and Reporting of Intellectual Capital Performance Analysis’, Journal of American Academy of Business Cambridge, 3, p. 439-448 Scarbrough H and Carter C (2001) ‘Towards a Second Generation of KM?-The People Management Challenge’, Education and Training, 43: 4/5, p. 215-224 Sims A (2001) ‘Generating Strategic Options’, CIMA Insider, September Issue, p. 24-26 Smith M (2005) ‘The Balanced Scorecard’, Financial Management, February Issue, p. 27-28 Yeniyurt S (2003) ‘A Literature Review and Integrative Performance Measurement Framework for Multinational Companies’, Marketing Intelligence and Planning, 21: 3, p. 134-142

Long-Term Debt Gaap V Ifrs

Long-Term Debt U. S. GAAP vs. IFRS Scott Bailey Acc 311 Debruine Every company in the world must raise funds in order to finance its operations and expansion. The most common form of this funding is through the use of long-term debt. Depending on where the company does business and who uses their financial statements, there are different ways of recording this debt through the use of United States Generally Accepted Accounting Principles (U. S. GAAP) and International Financial Reporting Standards (IFRS).The main differences between the two accounting standards, with regards to long-term debt recognition, deal with debt issue costs and convertible bonds. Debt issue costs are the payments associated with issuing debt, such as various fees and commissions to third parties. According to U. S. GAAP these payments generate future benefits that under ASC 835-30-45-3 are recorded on the balance sheet as deferred charges. These charges are capitalized, reflected in the balance sheet as an as set, and amortized over the life of the debt instrument. Early debt repayment results in expensing these costs.Under IFRS costs are deducted from the carrying value of the financial liability and are not recorded as separate assets. Rather, they are accounted for as a debt discount and amortized using the effective interest method. (IAS 39, par 43) The debate between which set of standards correctly portrays the financial implications of these costs is centered on the idea of matching expenses and revenue. Those for U. S. GAAP argue that the deferred costs create an asset to which we can then match the revenue with the expenses over the useful life of the debt.This is in compliance with the matching principle of the conceptual framework for financial accounting. Under IFRS the costs are said to be immaterial and do not require consideration of the matching principle. This brings up possible issues of managed earnings based on when companies are issuing debt and when they are recogni zing the issue costs. A convertible bond is a type of bond that the holder can convert into shares of common stock in the issuing company or cash of equal value, at an agreed-upon price.The difference between US and international standards arises when determining how to measure and account for convertible feature of the bond. Under U. S. GAAP, ASC-420-20-25-6 states: A contingent beneficial conversion feature shall be measured using the commitment date stock price but shall not be recognized in earnings until the contingency is resolved. This basically says that the convertible feature of the bond is not recognized until it is actually resolved.Under IFRS they refer to the convertible part of the bond (equity element) as an embedded derivative which must be accounted for separately from the liability element of the bond. (IAS 39, par 11) These embedded derivatives are treated the same as stand-alone derivatives in that they are measured at fair value with all changes in fair value r ecognized in profit or loss. (IAS 39, par 46) This process of recording causes a company to be less stable and more reactive to changes in the market. This is not necessarily a bad thing because it accurately portrays the value of the future benefits of the bonds.Accounting for convertible bonds and debt issue costs is likely to change in the future. The US and international standard boards are constantly working on a convergence in order to have a single set of accounting standards for every business. The issues with long-term debt are only a few of many differences that need to be resolved between IFRS and U. S. GAAP. They have been working on the idea of a convergence for many years and personally I do not believe there will be any type of convergence in the near future.With that being said it is important that we know the differences in reporting between IFRS and U. S. GAAP and are able to recognize the financial implications of these differences. Works Consulted Financial Accou nting Foundation. (n. d. ). Financial Accounting Standards Board. In FASB Accounting Codification Standards. Retrieved October 11, 2012, from http://www. fasb. org/home IFRS Foundation. (n. d. ). International Financial Reporting Standards. In eIFRS . Retrieved October 11, 2012, from http://eifrs. ifrs. org/IB/Register