The Death Penalty: Right or Wrong?

The Death Penalty: Right or Wrong? The death penalty is one of the main solutions to prevent crime rates in different states. It should be legalized in all fifty states, to avert from crime, keep repeat offenders off of the streets, and to reduce taxpayers the cost of keeping those found guilty of immoral crimes in prison low. The death penalty can, in fact, prevent outrageous crimes from being committed when it is lawful in a state.Social scientists have stated, â€Å"The act of general deterrence, which is when the punishment dissuaded potential criminals from committing crimes, keeps criminals from going through with crimes† (Baird and Rosenbaum). Heinous crimes have been reduced highly in the states that have a capital punishment law such as Texas. Not only does it keep criminals from going through with the crimes, it causes the offenders to suffer for their wrong actions. Many states have passed the law of the death penalty, while other states, such as New York, claim tha t it is morally wrong and does not solve the problem.Though I can concur with the states that have not passed the law, by putting these deviant people to death, it will cause safer environments for the innocent. For a particular state such as Texas to be able to say they have less crime due to a solution is impressive; every state should want to have the ability to say the same. In Austin, Texas, the population is 768,970, the violence crime is 5. 23, and the murder and nonnegligent manslaughter is 0. 03 (Miller).Though the population is less in Buffalo, New York, with a population of 268,655, there is more crime here. The violence crime is 14. 59 while the murder and nonnegligent manslaughter is 0. 22 (Miller). There has to be a reason why crime is so high in New York and not as high in Texas; the answer is most likely the death penalty. Though it is a very dirty job to execute these criminals, it is ultimately more helpful then harmful. Part of what the death penalty is doing is s etting an example for those people who are also doing crime to consider their actions first. Evidence for capital punishment’s general deterrent effect comes from three sources: logic, firsthand reporters, and social science research† (Cassell and Bedau 189). Logic supports the conclusion that the death penalty is the most effective deterrent for some kinds of murders, those that require reflection and forethought by persons of reasonable intelligence and unimpaired mental faculties. Firsthand reports from criminals and victims confirm our logical intuition that the death penalty deters (Cassell and Bedau 190).Senator Dianne Feinstein recounted her experience in the 1960s sentencing of a women convicted of robbery in the first degree. She asked the women why was the gun that she brought unloaded, the women replayed, â€Å"So I would not panic, kill somebody, and get the death penalty† (Cassell and Bedau 190). This is a great example of how the death penalty does cause people to question their actions before they go through with them. Even if this was the only case where a life was saved, one innocent life is worth putting to death a psycho killer.Texas is one of many states showing the greatest relative improvements overtime due to the death penalty. Not only does the death penalty deter crimes but it also saves innocent lives. Individuals against the death penalty argue that it is not the cause of less crime, all the death penalty is, is murder. In reality, it has been proven otherwise that it does, in fact, save innocent lives. By keeping the criminals in prisons their whole lives, we are faced with other possible problems such as: breaking out of jail, killing of prison guards or other inmates. Statistical studies and common sense aside, it's undeniable that the death penalty saves some lives: those of the prison guards and other inmates who would otherwise be killed by murderers serving life sentences without parole, and of people who m ight otherwise encounter murderous escapees† (Stuart). States such as New York believe it is immorally wrong to execute criminals and they are better off â€Å"rotting† in prison. Yes, in certain cases, they deserve life in prison with no parole over the death penalty, but they are those other cases that deserve more harsh punishment.While capital punishment is a good thing to have, it is also not something we can mess up to wrongly accuse someone. In the movie Green Mile, crazy Bill deserved to die. He was evil and always trying to plot a way to break out or attack one of the guards. If he was successful in doing so, one of them could have been killed, or he would have been free to hurt and kill many other people. The way he raped and killed those girls was disgusting and he should never be able to affect any others. John, on the other hand, did not deserve to die.His whole case was a misunderstanding; he was caught trying to save the young girls while everyone thought he was the murderer. John’s case is exactly why the government needs to look deep into every situation before putting them on death row. Being put on death row is a long and dreadful process. In spite of this, â€Å"Public polls regularly reveal that at least fifty percent of the American people are in favor of the death penalty for crimes of murder† (Cassell and Bedau 20). The other fifty percent needs to look past the killing of one deviant person and look at all the lives that are being saved.John McAdams said it perfectly, â€Å"If we execute murderers and there is in fact no deterrent effect, we have killed a bunch of murderers. If we fail to execute murderers, and doing so would in fact have deterred other murders, we have allowed the killing of a bunch of innocent victims. I would much rather risk the former. This, to me, is not a tough call. † He is basically saying that by executing murderers to deter crime, it is better to kill them with no affects th en not kill them and allow criminals to go through with their crime.Many Americans argue not only about the death penalty not deterring but also the expense of it. A 1991 study of the Texas criminal justice system estimated the cost of appealing capital murder at $2,316,655 (Baird and Rosenbaum 109). Some expenses include money for the trial, state appeals, federal appeals and death row housing. In contrast, the cost of housing a prisoner in a Texas maximum security prison single cell for 40 years is estimated at 750,000 (Baird and Rosenbaum 109).Advocators that are against capital punishment argue that the death penalty is more expensive because of the appeals then life in prison without parole. Supporters of the death penalty, however, point out that, while they advocate proper review of the cases, both the lengthy time and the high expense result from innumerable appeals, many over â€Å"technicalities† which have little or nothing to do with the question of guilt or innoc ence, and do little more than jam up nations court system. If these â€Å"frivolous† appeals were eliminated, the procedure would neither take so long nor cost so much.After going over the math for the costs of both life with out parole and executions, there is still an issue with the space all of the inmates will be taking up. â€Å"The prison and jail population have risen to two million over the past decade† (Reynolds). By putting more and more people on life without parole is just causing there to be less room for people who did less of a harmful crime. What is the point of keeping them around when they are just going to die eventually anyway? If they did something really severe, then they deserve to die. They are waiting in rison for nothing, no hope to leave those prison walls. It might sound cruel to use that as a solution to the problem of an increasing amount of inmates in prison, but in defense, they are living for nothing. They wake up everyday with no goals , drive, or improvements that need to be made. They are not moving forward with their lives because they are only awaiting their deaths, while taking up space in the prisons that could possibly be for people that will eventually be free. Americans also argue that mostly everyone on death row is minorities.As of December 2005, there were thirty-seven prisoners under a sentence of death in the federal system. Of these prisoners, 43. 2 percent were white, while 54. 1 percent were African-American (Muhlhausen). The fact that African Americans are a majority of federal prisoners on death row and a minority in the overall United States population may lead some to conclude that the federal system discriminates against African-Americans. However, there is little rigorous evidence that such disparities exist in the federal system.African Americans make up thirteen percent of the nations monthly drug users, they represent thirty-five percent of those arrested for drug possessions, fifty-three percent of those convicted of drug offenses, and seventy-five percent of those convicted of drug offenses category (Cassell and Bedau 95). In reality, the reason African Americans are normally the ones to be in trouble with the government is usually because of the areas the majority of them grew up in. Racial minorities in the United States are also disproportionately poor.Because they are poor, they are faced with trying to survive and they will do whatever means necessary, including murder. Looking back on history, all executions were being done in public. They were hanged in the middle of the town for everyone to witness the killing of these criminals. The reason the executions were being done in public was because it was centered around the issue of deterrence. It was to inhibit anyone contemplating the same deed as the condemned (Baird and Rosenbaum 110). The people only saw what the government was doing, and saw it as cruel and inhuman.Because they did not also witness what t he criminal did they started to believe the government was wrong and it caused the government to look bad. â€Å"Granting his [Timothy McVeigh] request [for a public execution] allows the moral distinction between him and the rest of us to slip away. It makes it look as if we are all just as bloodthirsty as he† (ProCon). In other words, while this act is being done in the open, it makes the public believe that the government is just as much of a criminal as the one being executed. Now, we go about the death penalty in a different way.Today executions are done with a limited audience, the way it should be. Because the killer took a family’s loved one away, those family members should have the right to watch the criminal be persecuted. Opponents of Capital punishment are also wondering if state-sponsored killing is the best way for victims' family members to cope with their tragedy. â€Å"Life without the possibility of parole is severe, swift and less costly than the d eath penalty and allows victims' families to move on with their lives and healing† (â€Å"Death Penalty Cases†).Yes, it is a dreadful memory for the victim’s families to relive but it is worth the suffering for a little in order to make sure this criminal never has another opportunity to hurt another life. After the case is closed and the criminal is put to death the families of the victim will be able to have a sense of closure. Just like the sick man in Green Mile, Billy, raped and brutally killed two very young girls who did not deserve what he did to them. Although they killed the wrong man, John, the family of the two girls was there to witness it.While he was being put to death, the family was able to have a sense of relief that this man was not going to keep his life and get away with what he did. Though it does not bring the victim back, it is the next best solution and it will help the families sleep better at night knowing they got what they deserved, t he right consequences for their actions. In every murder case, the victims never have a voice to fight for themselves and to make sure the murderer gets what he rightfully deserves. It is the family of the victims’ responsibility to be that voice that fights for the victim, because their voice was taken from them.For example, Kenneth Allen McDuss raped, tortured, and murdered at least nine women in Texas in the early 1990s, and probably many more (Cassell and Bedau 183). The facts of just one such killing will reveal the horror of his crimes. On December 29, 1991, in Austin, Texas, McDuss and his accomplice manhandled 28-year-old Colleen Reed into the back of a car driven by this accomplice. Reed screamed in terror for him to let her go but McDuss forced her in the car and tied her hands behind her back. While the accomplice drove to a secluded location, McDuss began to strike and rape the defenseless women in the back seat.After he was done with the violation, he decided to puff cigarettes into a cherry glow, and inserted them into her vagina. Finally, as Reed begged for her life, he killed her by crushing her neck. He later says, â€Å"Killing a woman is like killing a chicken†¦they both squawk† (Cassell and Bedau 184). For a man to say that is utterly disturbing and horrific. Any man who violates and kills a woman for whatever reason deserves to have his own life taken away. Because of her aggressive family who became her voice when she did not have one, he was executed in 1998 (Cassell and Bedau 184).What exactly are we defending by abolishing the death penalty? States such as New York are allowing these monsters to go on living and possibly have the chance to walk free again. Twenty years prior to the rape and murder of Colleen Reed, McDuss was sentenced to death but was able to escape his sentence. He was released in 1989 by Texas authorities who indirectly caused him to finish his killing spree (Cassell and Bedau 184). If he was execu ted to begin with, all of the women he murdered would have been able to die normal, peaceful deaths home with their family and loved ones.By allowing sick criminals the ability to keep living, we are killing many more innocent lives, possibly one of our siblings, parents’ cousins or best friends. Bringing ourselves to agree to murder someone may seem unfair or morally wrong, but it needs to be our job to put the safety of our environment before our personal feelings. Some Americans view capital punishment as morally and ethically wrong; they equate the death penalty with legalized murder, and asks: â€Å"If the premeditated killing of another human being is wrong, how does the premeditated killing of the murderer make it right?Should not society repudiate the death penalty and emphasize mercy rather than revenge? † (Sarat 160). These questions asked by death penalty opponents are legitimate questions for society to consider. The debate surrounding the death penalty inc ludes discussion of the sanctity of human life, personal responsibility, and the role of the state in administering justice. Yet, for all this complexity, the death penalty remains primarily a form of punishment. It assumes that human life is sacred, and that the killers who take the lives of their victims forfeit the rights to their own.Capital punishment is viewed differently in every state in America. While states such as Texas are advocates of the death penalty, other states such as New York refuse to pass the law that allows the government to kill. Opponents of the death penalty argue about the affect it has on the victims’ families, the cost, deterrence, those wrongfully convicted and race discrimination. Though some of these are valid points, after doing research it is very fair and in all of these cases, they did not give the victim a choice so therefore we should not give them one.

Discussion On The Issue Of Goodwill Accounting Essay

AbstractionThe most controversial good will issue is whether the internally generated good will should be confirmed, which is a hot subject in fiscal accounting. In this essay, the writer will present the good will, which including internally generated good will and amalgamate good will. Then, will elaborate the sentiment that internally generated good will should be confirmed, accompanied with statements of the reason and necessity. Furthermore, it will exemplify by a UK list company. Furthermore, it will discourse how to corroborate internally generated good will. Finally, writer will do a decision. Cardinal words: good will, internally generated good will, amalgamate good will, verification,IntroductionPresently, there is no a by and large accepted construct of good will. While three representative positions are favorable attitudes concept, extra net incomes construct and maestro rating history construct ( Andrea, 2009 ) . More specifically, in favorable attitudes concept, goodwill arises because of good concern contacts, good staff dealingss and good feeling of client ( ibid ) . Furthermore, in the position of extra net incomes construct, good will is the discounted value that expected future benefits which non including good will exceeds the normal returns of entire investing ( ibid ) . Furthermore, as for the position of maestro rating history construct, good will is the difference between overall value of assets and value of single touchable assets and identifiable intangible assets. It believes that good will is non a sort of interest-bearing assets, but a particular prici ng history and shows the entire value of all the assets of the entity exceeds the amount of single value ( ibid ) . Based on above positions, good will could be identified that it is a present discounted value hard currency flow of future extra returns come from synergisms of combination of assorted elements of administration. Therefore, harmonizing to this definition, it might be stated that internally generated good will is the value generated under the bing synergisms by combinations of elements of concern ; while consolidated good will is the value produced expected synergisms of both parts of acquisition expect the combination of elements ( Michael, 2010 ) . The elements of each company might organize a new synergism because of combination after the amalgamation and acquisition activity. So that a company could obtain a new internally generated good will when it mergers others ( Andrea, 2010 ) . It perchance can be said that internally generated good will is the footing of amal gamate good will ; consolidated good will is converted signifier of internally generated good will. However, there are differences between two signifiers of good will. Specifically, amalgamate good will is a trading monetary value reached by two parties voluntarily through a clear and specific trade. It is formed in consequence of a certain degree of competition in a amalgamations and acquisitions market. Yet, internally generated good will is one-sided ( Michael, 2010 ) .Internally generated good will issueHarmonizing to the model for the readying and presentation of fiscal statements IAS 38 and IFRS 3 ( 2012 ) , internally generated good will can non be shown onto the statement of fiscal place, but consolidated good will must be confirmed in the statement of fiscal place. However, as cognition based economic system coming, the value formed by cognition and intelligence increased greatly. Goodwill occupies proportion of entire assets turning in an endeavor. Especially in some high engineering companies, good will has bit by bit become the chief organic structure of entire plus. Confronting intensified and complex competition, more and more endeavors are trusting on internally generated good will to rule the market ( Martin, 2008 ) . Therefore, it likely can be claimed that it is necessary to corroborate internally generated good will.The negative effects of unrecognising internally generated good willThere are some negatives if the internally generated good will is non confirmed. Specifically, in the undermentioned facets chiefly: foremost, misdemeanor of the rule of nonsubjective which can do a serious deformation of accounting information ( Martin, 2008 ) . More item, good will in the proportion of corporate assets is turning, and some have been dominant, which comparing to fixed assets in the proportion of corporate assets become smaller. In this instance, if it still insisted on rule of prudent accounting that internally generated good will is non confirm ed, it will divert from book value of and the existent value, which will take to a deformation of accounting information and violates the accounting rules of objectiveness and the importance ( ibid ) . Second, it does non run into rule of consistence. It could be said that good will is ever internally generated, irrespective spontaneous good will or consolidated good will ( ibid ) . As purchased good will is the internally generated good will of acquired company which merely have non been confirmed before amalgamation, but merely until the acquisition is confirmed ( ibid ) . Internally generated good will originally owned by the acquired endeavor is confirmed as internally generated good will of a new group when the amalgamation occurs. Yet, the new group would merely corroborate this portion without the verification of internally generated good will of the original acquisition of companies ( ibid ) . It likely can be stated that it is inconsistent with the accounting rule of consis tence. Furthermore, it violates the rule of accrual. More specific, the amalgamate good will is public presentation signifier of internally generated good will in market. It is ever existed, but it will non be confirmed until being acquired, which is inconsistent with the rules of accrual ( ibid ) . Furthermore, internally generated good will is the consequence of long term bring forthing and pull offing procedure, it should be confirmed in the fiscal statements, which consistent with the rules of accrual. Or it applies hard currency footing rules ( ibid ) . Finally, it is contrary to the relevancy and dependability of accounting information. Specifically, it might non reflect the extra profitableness of the company seasonably and accurately if confirm the good will merely when amalgamations and acquisitions occur. As it can non supply information about good will seasonably, neither satisfies the demands of fiducial responsibility to operators, nor satisfies the demands of intereste d parties to utilize accounting information for economic decision-making ( ibid ) . Therefore, it could be said that it is contrary to the relevancy and dependability of accounting information if internally generated good will is non confirmed.Rationality and necessity of verification of internally generated good willFirst, sing about the aim of fiscal coverage, internally generated good will is an of import manifestation of future extra net incomes of a company, and it has a great impact of creative activity of future hard currency flows. So supplying the information generated good will to information users, which is contributing assess the chances of future hard currency flows of information and benefit to supply the utile information to stakeholders to do rational determinations ( Nina, 2010 ) , which is the content of aims of fiscal accounting. Therefore, it might be stated that aims of fiscal accounting necessitating verification of internally generated good will. As for accounting rules, foremost, with the age of cognition economic system, the good will accounts assets for an increasing proportion, which can be seen from amalgamations and acquisitions activities. For case, Chelsea football nine plc, which is the UK listed company, had been sold to Roman Abramovich for 137 million lbs in 2003. While the book value of Chelsea football nine plc is 56 million lbs ( Chelsea, 2003 ) , that means 81 million lbs were used for purchase the good will. Therefore, it perchance can be said that harmonizing to the rule of importance, internally generated good will should be confirmed. Furthermore, verification of internally generated good will meets the rule of comparison. It is deficiency of comparison between one with amalgamate good will and one with internally generated good will if does non corroborate it ( Nina, 2010 ) . Furthermore, it matches the rule of fiting, as internally generated good will is a consequence of drawn-out precipitation informati on and past experience is accumulated ( ibid ) , it can be said that it has value and effectivity. While, the outgo of this procedure are identified as costs. Therefore, internally generated good will which can convey the extra returns merely if put onto the fiscal statements, so that reflect the rule of fiting grosss and disbursals ( ibid ) .Way to corroborate the internally generated good willThe nature of good will is that conveying the extra economic involvements to the company. Therefore, it might bespeak that good will merely exists among companies that obtained extra net incomes. In the interim, it need to forestall it becomes a manner to pull strings net incomes ( Michael, 2010 ) . Therefore, a sensible manner to corroborate good will should be that the company should use goodwill assess application to professional good will plus rating bureaus when a company obtain higher net incomes continuously than the industry norm over several accounting periods. There is internally ge nerated good will in a company when it shows there is positive difference between assessed overall values and assessed just value single touchable plus ( ibid ) .DecisionUnder IAS 38 ( 2012 ) , internally generated good will can non be shown onto the statement of fiscal place ; while under and IFRS 3 ( 2012 ) consolidated good will must be confirmed in the statement of fiscal place. It is non correspond with demands of aims of accounting and accounting rules in modern-day epoch, and it is rational and necessary to corroborate the internally generated good will. Therefore internally generated good will should be confirmed on the statement of fiscal place.

Functional Styles

Scientific prose styleOratorical sub-stylePublicistic styles Pragmatic aimto prove a hypothesis, to create new concepts, to disclose the internal laws of existence, development, relations between different phenomena. is to exert influence on public opinion, to convince the listener that the interpretation given by the speaker is the only correct one and to cause him to accept the point of view expressed in the speech not merely by logical argumentation, but by emotional appeal as well. o exert influence on public opinion, to convince the reader or the listener that the interpretation given by the writer or the speaker is the only correct one and to cause him to accept the point of view expressed in the speech, essay or article not merely by logical argumentation, but by emotional appeal as well Situation of applicationThe genre of scientific works is mostly characteristic of the written form of language (scientific articles, monographs or textbooks), but it may also be found in its o ral form (in scientific reports, lectures, discussions at conferences, etc. The oratorical sub- style is used in public speeches on political and social problems of the day, in orations and addresses on solemn occasions as public weddings, funerals and jubilees, in sermons and debates and also in the speeches of counsel and judges in courts of law. The publicistic style is used in public speeches and printed public works which are addressed to a broad audience and devoted to important social or political events, public problems of cultural or moral character.Phonological featuresA group of some learned words drawn from the Romance languages and, though fully adapted to the English phonetic system, some of them continue to sound singularly foreign. Their very sound seems to create complex associations: deleterious, emollient, incommodious, meditation, illusionary. Use of exclamations to attract listener’s attention. Use of a strong rhythm and a clear rising + falling intonatio n sequence, convey a sense of rhetorical power, structural control, and semantic completeness.They are widely used in formal writing. And they are especially common in political speeches, where the third item provides a climax of expression which can act as a cue for applause. Use of exclamations to attract listener’s attention. Semantic featuresSemantic accuracy. Words are used in their primary logical meaning. Hardly a single word will be found here which is used in more than one meaning. Nor will there be any words with contextual meaning. Even the possibility of ambiguity is avoided.The stylistic devices employed in the oratorical style are determined by the conditions of communication. An antithesis is framed by parallel constructions, which, in their turn, are accompanied by repetition, while a climax can be formed by repetitions of different kinds. The stylistic devices employed in the oratorical style are determined by the conditions of communication. An antithesis is framed by parallel constructions, which, in their turn, are accompanied by repetition, while a climax can be formed by repetitions of different kinds.Grammatical featuresnominal character ( the predominance of nouns over verbs) in the use of parts of speech, the use of prepositional â€Å"of-phrases† to substitute the genitive case, transposition of the classes of nouns, wide use of the Passive Voice, Indefinite Tenses, specialization of pronouns in demonstrative and intensification functions, numerous conjunctions revealing the logical order of the text as well as double conjunctions ( not merely†¦ but also, whether †¦ or both†¦ and, as†¦ s), adverbs of logical connection ;Use of the 1st person pronoun we; 2nd person pronoun you: We hold these Truths to be self-evident, that all Men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the Pursuit of Happiness†¦(Th. Jeffers on, The Declaration of Independence). The use of contractions I’ll; won’t; haven’t; isn’t and others. Use of Figures of Repetition and intensification. Use of the 1st person pronoun we; 2nd person pronoun you. The use of contractions I’ll; won’t; haven’t; isn’t and others.Use of Figures of Repetition and intensification. Stylistic usage of morphological forms. Vocabulary usedhighly specialized scientific terminology, terminological groups, revealing the conceptual systems of the scientific style, the peculiarities of the use of terms in scientific speech, the use of nouns and verbs in abstract meanings, special reference words, scientific phraseology – cliches, stereotyped and hackneyed word combinations and idioms, priority of neutral vocabulary, limitations in the use of emotional- evaluative and expressive vocabulary and phraseology, absence of on-literary vocabulary and phraseology ( slang words, vulgarisms, obscene words) , peculiarities in word- building (standard suffixes and prefixes, mainly of Greek and Latin origin – tele-, morpho, philo- -ism, etc. , peculiarities in the scarce use of imagery (usually trite and hackneyed, the priority of the functions of intensification and decoration, non-systematic, narrow contextual character, absence of rich associations, schematic and generalized character)The oratory is usually characterized by emotional colouring and connotations. The vocabulary of speeches is usually elaborately chosen and remains mainly in the sphere of high-flown style.Use of of neutral and bookish vocabulary, wide use of language means to actualize chronotop (proper and geographical names, abundance of statistics, toponymic and proper names, facts and data), means of evaluation, neologisms, social political terminology, a great number of loan-words and international words, use words and word-combinations of other styles ( especially, conversational), against the general background of the bookish style vocabulary, including terminology as well as means of imagery to increase expressiveness / trite metaphors, metonymies, personification, metaphorical paraphrases, metaphorical use of terminology/, newspaper terms: newspaper vocabulary and cliches (journalese and bookish), decomposition of phraseological units. Word-building: loan suffixes and prefixes as well as combination of words;Morphological featuresSingular forms indicate mainly impossibility of referring number notion to the phenomena which are expressed by word-forms, so here weakening of number meaning takes place, because the form belongs to the abstract nounsThe use of the singular number of nouns in their collective meaning, plural number for the definition of generalization, wide use of the superlative degree of adjectives in order to reveal expressiveness as well as the use of adjectives-colouratives, substantiation and evaluation of the use of numerals, adjectives and participles. The use of the singular number of nouns in their collective meaning, plural number for the definition of generalization, wide use of the superlative degree of adjectives in order to reveal expressiveness as well as the use of adjectives-colouratives, substantiation and evaluation of the use of numerals, adjectives and participles. Syntactical featuresAverage sentence length (7-52 words) narmal academic writing.Priority of full, logically correct, regular syntactical models, the syntax of simple sentence in the scientific speech – extensive use of extended two-member sentence, priority in the use of compound sentences, extensive use of secondary predicative constructions ( Complex Object, Participial and Gerundial Constructions), wide use of conjunctions and denominative prepositions, concise expression of syntactical connection in word combinations, sentences, groups of sentences, absolute priority of declarative sentences in the use of communicative types of sentences; Use of co mplex syntax, complex, composite and simple extended sentences, sentences in many cases make up the whole paragraphs, a wide use of attributive groups, and infinitives, participles, gerunds and constructions with them, use of syntactical complexes (Complex Object, Complex Subject), Nominal Absolute Participial Constructions, specific word order.Average sentence length (9-11words) and average degree of complexity in the sentence structure. Wide use of declarative sentences. The use of questions, exclamatory sentences for the sake of expressiveness. Publicistic style is characterized by coherent and logical syntactical structure, with an expanded system of connectives and careful paragraphing. Use of complex syntax, complex, composite and simple extended sentences, sentences in many cases make up the whole paragraphs, a wide use of attributive groups, and infinitives, participles, gerunds and constructions with them, use of syntactical complexes (Complex Object, Complex Subject), Nomi nal Absolute Participial Constructions, specific word order.Means of expressive syntax: inversions, parallelism, antithesis, parcellation, gradation, isolation, different types of the author's words presentation and conversational constructions, different patterns in the use of homogeneous parts of the sentence – double, three-element and multi-element; Types of texts (see Morokhovskiy)According to the type of discourses it can be scientific, but popular scientific style which combines the features of scientific and belles-lettres styles can also existTransactionalThe expository text type, Mass Media text type Genres of texts (see Morokhovskiy)The genre of scientific works is mostly characteristic of the written form of language (scientific articles, monographs or textbooks), but it may also be found in its oral form (in scientific reports, lectures, discussions at conferences, etc. ); in the latter case this style has some features of colloquial speech. Transactional genreEx pository genre Conclusion Different scolars subdivide functional styles in different way for example the classification of I. R. Galperin, M. D. Kuznets, I. V. Arnold , A. N. Morokhovsky in some aspects are the same but in other the differs, and the same we have with the division of the genres and text types.

Issues Letter Essay Example | Topics and Well Written Essays - 250 words

Issues Letter - Essay Example Immunization is sure way of reducing infant mortality as it can protect children of a number of diseases that can easily take away their lives at a tender age. Example of diseases that have been eradicated through proper immunization programs include polio and measles. Vaccination offers an effective and safe means of preventing the occurrence of diseases among children. It is a proven fact that disease-prevention benefits of getting vaccines are much greater than the possible side effects for almost all children. Some people have shunned away from vaccination on grounds that it creates discomfort among children such as pain, redness and tenderness at the injected spot. However, they need to note that the pain and trauma associated with the diseases themselves far much outweighs the discomfort of vaccination. Prevention is better than cure should be embraced as the means to advocate for immunization programs in the country. Failure to advocate for vaccination will lead to wastage of resources in a bit to cure diseases that would have otherwise been prevented. Immunization thus saves time and money. As a matter of urgency, immunization programs need to be emphasized within the public domain so as to reap some of the benefits of such programs. Awareness need to be created among the members of the public through the use of mainstream media and the social media platforms. The government need to adopt radical steps in their bid to mobilize the public on the need to take immunization programs seriously. Some of the actions include placing of billboards or posters placed at the district center and at the entrance of all public places at the time when vaccinations are starting, and should remain until all the doses have been completed. Information on immunization should be dispatched through the media via radio and television programs and commercials. Social media is a very vital tool in spreading information in the current generation hence need to be

Hospital Robot Essay Example | Topics and Well Written Essays - 1000 words

Hospital Robot - Essay Example Robots refer to mechanical agents controlled by computer programs and used in completing tasks. They vary in sizes and used for specific purposes. Used with artificial intelligence the machines can perfume precise functions repeatedly without tiring. In healthcare, several hospitals and health facilities in the United States have begun using robots to aid complicated surgeries (Barker 33). The machines run on specific computer programs and follow instructions as fed to them through the computer. Additionally, they operate alongside humans during the operations thus improving the quality of services. Robots have improved the quality of surgical operations and their continued use in the industry will definitely improve the quality of life by improving effectiveness in hospitals as discussed in the essay below.Robots are cost effectiveUnlike humans, a robot is a capital and an asset bought once by a health facility and can perform several functions throughout the clock. Being machines, robots have minimal requirements provided they are in good condition and accurately programmed. They, therefore, function with minimal supervision thus making the practice less labor intensive.Doctors often tire after detailed operations; this makes the operations precarious as they begin making such mistakes as forgetting some of the equipment in the patients they operate. Additionally, they serve more for their services a feature that makes health services very costly thus unaffordable by many (Ichbiah 11).

Proposal argument Essay Example | Topics and Well Written Essays - 1750 words - 1

Proposal argument - Essay Example The benefits of this proposal include maximum and efficient use of available parking space. The university, therefore, need not spend huge amounts constructing new parking spaces but maximize the current parking space. Allocation of parking spaces will be equitable thus promoting fairness and equity in the university. Researches in parking systems reveal that this proposal is feasible and workable. This parking space policy has been a success in other cities, in the world therefore; it is a practical approach to solving parking in this university. It is my sincere wish that this proposal will be worthy of implementation in the university. The parking space available at the University of Arizona is inadequate. The high number of student enrollment in the university has worsened the situation. Parking in the university has become a great challenge. There are different permits currently available in the University for parking. The parking spaces have signs that show the permit required to park there. The permit will also indicate the number of hours valid for the permit (UOA, 2011). However, despite these efforts many still miss a slot to park their vehicles. Parking space privileges are also common in University setting. People who occupy senior positions in the University have their parking spaces reserved. The reserved parking slots are oft the best parking spaces available in the institution. Since parking permits pricing systems lack the basis of demand and supply, shortages of spaces result. Worse still, possession of a permit does not guarantee one that he/she will find a parking space. Failure to secure a parkin g Lot often causes frustrations, which is detrimental to the university credibility. Use of Economics in setting prices of parking permits will eliminate parking shortages that result from unmatched demand and supply. This research proposal will establish an efficient parking system that will minimize parking

Consumer Behaviour Essay Example | Topics and Well Written Essays - 2000 words - 5

Consumer Behaviour - Essay Example Risk taking being the major aspect in business, the trend of investing downtown for businesses that took the risk has actually guaranteed them their success. This success is also attributed to its ample parking space and accessible location (Schupp, 2005). Festival marketplaces’ main concern is their customers, so understanding consumer needs and behavior so as to coop with their ever changing trends is actually necessary. For this kind of business to be privileged in the human heart, then it has to consider the following factors: high quality goods and services and that’s what customers mainly go for, fairly priced goods and services, it should also offer a variety of goods and services so as to offer customers a wide collection to choose from. Festival marketplaces have actually succeeded in achieving most of this vital factor. However, understanding consumer behavior is a difficult task. I said difficult and not impossible. It has to start with market research. This will enable the marketplace to address issues from its consumers directly. Businesses must at all-time strive to be ‘human era’ oriented so as to win bias among the customers in the market. Festival marketplaces have wholly embraced the idea of openness, honesty, being empathetic and exciting. This is an exact illustration of a ‘human era’ oriented firm. This achievement has been through events like; monthly gift card drawing, holding free workshops and offering a ‘thank you’ to the community and its own staff (Blythe, 2008). Moreover, rising to levels that most festival marketplaces have managed to reach is a hectic transition that involves much hard work and devotion of its staff. However, there are easy procedures and strategies for getting to the top of your business line without necessarily having to wait for decades for the transition to occur. Business favors ‘smart’ people whose ideologies and actions are not limited or rather confined to a box. Festival

Medical mistakes Research Paper Example | Topics and Well Written Essays - 3500 words

Medical mistakes - Research Paper Example The Canadians are a society that places much emphasis and importance on issues to do with health, and health needs for those approaching their end of life are not ignored. The ministry concerned ensures the universal access of apposite and quality healthcare to all the citizens regardless of race, age, color, gender, religious beliefs or social class. To ensure that no one is discriminated, the Canadian Hospice and Palliative Care was established and is an organization bringing together researchers, clinicians, doctors and substitute decision makers. It was formed with an objective of reaching out to the Canadians and raising their awareness concerning issues, aspects and importance of engaging in advance care planning, and how to get involved. The Health Care Consent Act was also founded with an intention of educating people about advanced care planning, and informing them of their rights as substitute decision makers and those of their patients. Another body that is in Canada that is concerned with issues to do with advance care planning is the Consent and Capacity board (Robert and Michael, 2013). The Consent and Capacity Board, as Robert and Michael (2013) collectively note was established to give timely, dignified and fair hearings in a bid to get an equilibrium state between medical and legal matters. This work shall discuss the ethical, legal and professional issues that arise in making such decisions (end of life decisions). To begin with, imperative statistics about the health situation in Canada shall be presented, examples of major life decisions shall be discussed and then a case study shall be provided. From this case study; the ethical, professional and legal issues shall be discussed in that order. Thereafter, a conclusion focusing on end of life decisions shall be drawn. A research conducted in 2006 showed that between 2005 and 2036, it was projected that the number of aged people (who in this

The movie Amadeus Review Example | Topics and Well Written Essays - 750 words

The Amadeus - Movie Review Example The perception of Salieri is characteristic of many people in the society who fails to understand that in some cases talent fail to go together with reputation. Due to the limited introduction in the first meeting in Archbishops palace Salieri relies on the offstage irrelevance symptoms in Mozart and feels that there is little that can come out of such a personality (Ebert 151-3).Their close interaction exposes the true picture of Salieri when Mozart stands out in composition and performance. The ability of Mozart significantly shakes the faith of Salieri as he senses danger of being displaced and losing the battle of musical supremacy to this new entrant. Salieri’s previous misconception was based on poor ability to distinguish between reputation and intrinsic talent. He failed to realize that God use people to express unique differences and when Mozart critiques and refine March of Welcome with immediate popularity Salieri are surprised. It is evident from the film that Salieri was a devoted God fearing man who hinged his entire dreams of hitting the heights of music through serving in the court. It seems he arrived before Mozart and remained the shining start before his skills are overtaken with the arrival of his perceived competitor. Since Salieri was previously the finest composer in the court for the emperor, he held the title of "brightest star" in Viennas musical life (Ebert 151-3). By occupying a central place in the heart of the emperor as far as his musical talent was concerned, Salieri could not imagine of getting challenged until Mozart arrived. The discontent of Salieri in his ability is seen from Mozart’s emergence to redo the composition of Salieri and turn it into what becomes the Non pià ¹ andrai which touches even the attention of Salieri’s own wife. Imagining of how God is using Mozart to produce a refined set piece in music drives Salieri jealous and overlooks the praises he had got from the emperor. The

Controversy Japanese Internment Camps Research Paper

Controversy Japanese Internment Camps - Research Paper Example were not included in these camps (Joy, p104). The President of United Stated Franklin D. Roosevelt declared war with Japan on December 7, 1941 after the Japan’s attack on the Pearl Harbour. After this declaration situation became worst for the Japanese living in the United Stated and most of them had to go through extremely tough time that they had never thought about. The President allowed the removal of all the Japanese from their homes to the guarded camps established in the interior part of the country. In this way the Japanese living in United States had to pay very heavy cost of Japanese attack on Pearl Harbour and getting United States involved in the war (Karen, p183). During this process, over 120,000 Japanese were taken out from their homes in United States and they were forces to leave their houses, work places, businesses and lives they were living in US. They were moved to the camps that were mostly set up in the desert areas with little facilities of life. There was no running water around the camps and the imprisoners were all time surrounded by barbed wires and guards. The establishment of these camps and moving the Japanese descents in these camps was a highly controversial step taken by the government of United States and the action started up heated and prolonged debate about the justification of the action taken by the U.S government. The government of United States put forward their stance that they had the fear of further attacks from Japan on their territory and they see the danger of presence of Japanese descent spying for Japan. They justified the establishment of camps that the step was taken to avoid the possible support provided by the Japanese American to their homeland by providing information to the Japanese or though different assets and cooperation (Nash et al, p92). Despite this justification the experts and people widely opposed the act of United Stated to detain the Japanese American in these camps and the justificatio n given by the U.S. government was also rejected. It was argues from the other side that almost two third of the interned were American citizens and half of the people kept in the camps were children. There were no evidences to prove the involvement of these people in the spying activity neither there were sign of disloyalty for America shown by these people. These camps were also criticised for providing poor living conditions to the detainees. It was reported that the people had problems in getting access to fresh water. The weather was extremely harsh and the environment of the camps was also very hostile and antagonistic. The members of the families were separated from each other and they were kept in different camps from where they found it impossible to contact their family members and reunite with them. Throughout the war there were just ten people found accused to spying for Japan and over 120,000 people were kept in the camps just because of doubt of spying and disloyalty ( Daniels et al, p54). The government of United States clarified that the step was necessary to strengthen the position of America in the war by eliminating the possibilities of spying and internal support to Japan from America but it is widely believe that it was just a cover used to justify the action and in real the step was led by racism and biasness for the Japanese Americans. The detention of Japanese Americans also became matter of

Economics of FOREX. See question below Essay Example | Topics and Well Written Essays - 1500 words

Economics of FOREX. See question below - Essay Example It is the European Parliament that is expected to react on certain economic events that arises over time despite the fact that they do not have the authority to implement policies to counter act the effects. Also, the authorities empowered to act on the ECB for monetary policy and the European Commission for the fiscal policy does not have the right to implement some needed policy to make the overall economy better.3 It means that power and responsibility over the economic activities does not come from a political process. The European policy makers who are eager to come up with solutions to economic shocks do not have the power to react and those who have the authority to do so do not have a democratic right to intervene in any economic situation. Each member of the Eurozone has a mutual assurance regarding the stability of the currency. The purpose of having a ‘single currency’ is to enhance a free trade between the members of the Eurozone by promoting the coordination of credit and exchange rate policies.4 In the case of Eurozone, only the European System of Central Banks (ESCB) has the sole authority to create and implement a monetary policy for all the members of Eurozone.5 ESCB is composed of the European Central Bank (ECB), and the Eurozone Central Banks that operates in Euro countries. Since a single currency imposed on the Eurozone countries, they can use only one monetary policy for all. Hence, only one interest rate among all Eurozone countries is allowed. In case of an economic problem, the national government is therefore deprived of using the monetary policy (monetarism) to solve any economic issues. This leaves them the option to control over the fiscal policy instead. Aside from the political issue attached with having a single currency, this strategy can be beneficial for the participating countries in terms of inter-trading opportunities, currency stability and having a transparency in the costs of goods and

The idea of dance Essay Example for Free

The idea of dance Essay The idea of dance has always been interesting and a mystery to me. When I was younger, I used to participate in Indian dance performances for birthday parties, weddings and/or anniversaries. I was fairly decent and I remember that it gave me a sense of freedom. I loved to dance. It was a way of expressing my uniqueness. However, things changed, life moved on and the stress of it all hid those feelings for another lifetime. They remained hidden for the past four years here at UCR until now, my senior year. Now was the only time in my college career that I had time for anything other than major related, science-y courses. I was excited to take a class that didn’t involve four hour laboratory times or quizzes every week. I wanted to take a class that made me feel free. That’s when I remembered how dance made me feel when I was younger and Dance 005 seemed like the perfect fit. In the short time that I have been able to take this course, I have learned quite a lot about my body’s capabilities. Usually, when I do something physical, whether it be sports or working out at the gym, I push myself hard. With dance, I felt as if I needed to take my time, and let my gracefullness take the lead. I wanted to accomplish a different side of me. I wanted to allow myself to do something that I wasn’t necessarily used to. I felt as if my strengths were mainly the numbered combinations that we learned in class. I do well with order, direction and a planned out routine. However, on the other hand, when we would practice improvisation, I found harder to relax and â€Å"go with the flow.† I realized that I don’t work well with spontaneous, no rule moments. I still struggle with that part of the class and I believe it isn’t something that can be taken care of with one course. I also enrolled in a dance of Mexico course and I enjoy noticing t he differences between modern dance and cultural dance. Viewing the live performance by Paradigm put many things in perspective. My view on dance expanded with every dance performed that night. It was interesting to see the different outlooks on the idea of dance as a whole. It can be theatrical, comedic, sad, happy, etc. It all depends on how the emotions are absorbed by the audience as a result of the performers. Writing  the reflection paper on the performance helped me understand the real meaning of it all. It made me take the time to recall reactions and go into depth about how the idea of modern dance came about. Dance, to me, meant structure but walking out of the theater that night shook that assumption to its core. I learned that the modern dance movement based works upon experience, using their bodies to express emotions using many gestures. It seemed like each dance was a type of impulse control. Each performer was allowed to express any feeling that came to them within boundaries. And the boundaries were what made up the sho w and made it enjoyable for the audience. One idea of dance that stuck with me was when we performed our pathway dances. I think that was also my favorite part of this class so far. I enjoyed watching each dance with and without music. The music made each dance come alive in some way. I also liked the fact that the musician matched the dance with a separate tone that allowed for comedic relief during what could have possibly been a boring, simple routine. The way he described music adding to dance as a sort of parallel was also quite interesting. I don’t think I have ever heard music and art spoken in that way. This class gives an insight into a different, calmer than my usual workload, form of expression. Another idea of dance that I can take away from this course is whenever we added pedestrian movements into our dances. I loved that we could incorporate anything and everything we do in life to dance. For instance, I just recently started going to the cardio kickboxing class at the rec center. And I remember I added some of the moves I learned from that class into this class by adding a little flare and art value to them. It just goes to show that anything can be art by tweaking something just a smidge. I thoroughly enjoyed taking this class. To be brief, it was entertaining, interesting, and I can actually say I know something about the art of dance and not just how to dance. I think it’s important to have knowledge about everything in this world. No need to be an expert on the matter but a little taste of different culture never hurt anyone. And I believe that this class gives a small slice of a worldwide tradition of dance.

PESTLE Analysis of Qatar

PESTLE Analysis of Qatar (P)OLITICS Qatar has an emirate -type government. Qatar claims that it is developing into a constitutional monarchy but it doesnt allow political parties nor hold elections on a national level yet.Suffrage is currently limited to municipal elections (for both males and females aged 18 years or more). Expatriate residents are excluded, as are the vast number of residents who are prevented from applying for citizenship. The elected Municipal Council has no executive powers but may offer advice to the Minister. Qatar is divided into ten municipalities,also occasionally or rarely translated as governorates or provinces: Ad Dawhah Al Ghuwariyah Al Jumaliyah Al Khawr Al Wakrah Ar Rayyan Jariyan al Batnah Ash Shamal Umm Salal Mesaieed Since 2004, Qatar has been divided into eight municipalities. A new municipality, Al Daayen, was created under Resolution No. 13 formed from parts of Umm Salal and Al Khawr; at the same time, Al Ghuwariyah was merged with Al Khawr; Al Jumaliyah was merged with Ar Rayyan; and Jarayan al Batnah was split between Ar Rayyan and Al Wakrah. (E)CONOMY Basic Economic Facts GDP: US$71.2 billion (2007 est, Qatar Statistic Authority) GDP per capita: US$74,000 Annual Growth: 14.2% Inflation: 13.73% Major Industries: Petrochemicals, Financial Services, Construction Major trading partners: Japan, US, UK, Singapore, South Korea, Italy, Germany, UAE, France, Saudi Arabia Exchange rate: Â £1 = QR 5.97 (October 2009) US$1 = QR 3.64 (fixed) AVERAGE OIL PRODUCTION Global economy expected to grow 3.9% in 2010, emerging economies to expand 6.0%.US economy registered 5.6% growth in Q4 2009, fastest since third quarter of 2003.Global composite PMI indicates continued expansion of manufacturing and services industry activity. Qatars real GDP is expected to expand by 18.1% in 2010 Continued government support and increased hydrocarbon revenues to boost the economy.Central Banks net reserves estimated at US$ 19.3 bn (2009), up from US$ 9.8 bn in 2008. Business optimism in the non hydrocarbon sector has stabilized in last two quarters.Drop in selling price optimism becomes a drag on the hydrocarbon sector outlook. Global construction sector currently driven by infrastructure spending as commercial property undergoes correction.Demand outlook for Qatars construction sector shows signs of improvement with increasing optimism on new orders.Profitability levels are expected to stay muted due to higher raw material costs.While income from oil, currently pr oduced at around 800,000 barrels per day, accounts for most of the governments revenue, Qatars future economy will depend increasingly on gas. Qatar has invested heavily in world class Liquefied Natural Gas (LNG) facilities including a deep-water port at Ras Laffan to exploit the North Dome gas field. This field is the worlds largest non-associated gas field, holding 14-16% of world reserves. At current planned rates of extraction the field will last for over two hundred years. Qatar is already the leading global supplier of LNG and output is expected to increase to 77 million tonnes per year by 2012. There are two national gas companies, Qatargas and RasGas. Through the South Hook LNG terminal in Wales, Qatar is capable of supplying up to 20% of the UKs gas needs. Government efforts to diversify the economy have led to the establishment of petrochemical, oil-refining, and fertiliser industries, as well as the establishment of Qatar Airways, the Qatar Science and Technology Park and the growth of Doha as a regional conference centre. Qatar pursues a vigorous program of Qatarization, under which all joint venture industries and government departments strive to move Qatari nationals into positions of greater authority. Growing numbers of foreign-educated Qataris, including many educated in the U.S., are returning home to assume key positions formerly occupied by expatriates. In order to control the influx of expatriate workers, Qatar has tightened the administration of its foreign manpower programs over the past several years. Security is the principal basis for Qatars strict entry and immigration rules and regulations. (S)OCIAL Nationality: Noun and adjectiveQatari(s). Population (May 2008 est.): 1,448,446; males 1,096,815 (75.7%); females 351,630 (24.3%). Population growth rate (May 2008 est.): 59.6%. Ethnic groups: Qatari (Arab) 20%; other Arab 20%; Indian 20%; Filipino 10%; Nepali 13%; Pakistani 7%; Sri Lankan 5%; other 5%. Religion: Islam (state religion, claimed by virtually all of the indigenous population). Languages: Arabic (official); English (widely spoken). Education: Compulsoryages 6-16. Attendance98%. Literacy (2004 est.)89% total population, 89.1% male, 88.6% female. Health (2007 est.): Infant mortality rate17.46/1,000 live births. Life expectancy74.14 years. Work force (2006): 508,000. Private sector61.2%; mixed sector28.5%; government5.6%. Public health services and education are provided free by the state through the Ministry of Labor and Social Affairs, which also provides help to orphans, widows, and other Qatari nationals in need of assistance.Both law and Islamic customs closely restrict the activities of Qatari women, who are largely limited to roles within the home. Women are not allowed to obtain a drivers license without the permission of her husband. Shariah law governs inheritance and child custody matters and favors men. However, growing numbers of woman are receiving government scholarships to study abroad, and some women work in education, medicine, and the media. Women comprise two-thirds of the student body at Qatar University. Although domestic violence occurs, it is not a widespread problem. Non-Muslims and Shia Muslims experience discrimination in employment and education. They are also unable to bring suits as plaintiffs in Shariah courts. Noncitizens make up 75% of the workforce yet are discriminat ed against and sometimes mistreated. A constitutional committee convened in 1999 to draft a permanent constitution that would allow for parliamentary elections. Corporal punishment is allowed by law, although amputation is not. In 1995, an American received 90 lashes for alleged homosexual activities. (T)ECHNOLOGY Qatars strength is derived from its oil and gas revenues which have made it one of the wealthiest countries in the world in terms of per capita income. The Government of Qatar has ownership interests in several economic sectors, including oil and gases production, petrochemicals, and the steel and fertilizer industries. Impressive Technology is the main reason for Qatar winning bid for 2022 FIFA world cup.Qatar may not have the largest IT market but in 2010 it appeared better than many other markets. The IT services market is forecast to be the fastest-growing segment of the Qatari IT market between 2010 and 2014, outperforming the hardware and software sectors. Indeed, it has steadily increased for the last 10 years. With IT services spending estimated to grow to US$151mn by 2014, the next period promises to see more opportunities in sectors such as financial services, healthcare, education and communications. Nanotechnology in fields helping to make best quality products at lower c ost. IT companies collaborating to access the market. Inventions and innovation rate. Mechanization trend in the country. (E)NVIRONMENTAL Environmental responsibility is vested in the Ministry of Industry and Agriculture. An Environmental Protection Committee was created in 1984 to monitor environmental problems. Conservation of oil supplies, preservation of the natural wildlife heritage, and increasing the water supply through desalination are high on Qatars environmental priority list. Air, water, and land pollution are also significant environmental issues in Qatar. In addition to smog and acid rain, the nation has been affected by the air pollution generated during the Persian Gulf War. Pollution from the oil industry poses a threat to the nations water. The nations soils have been damaged by pesticides and fertilizers, and its agricultural land is in danger of desertification. Endangered species include the hawksbill turtle, green sea turtle, and white oryx. Limited natural fresh water resources are increasing dependence on large-scale desalination facilities. The State of Qatar is a peninsula located between 24o 27- and 26o 10- N latitude and 50o 45- and 51o 40- E longitude. It is about 180 km long and 85 km wide, covering an area of 11,437 km2. Qatar is surrounded on three sides by the waters of the Arabian Gulf and connected to the south by land to Saudi Arabia. As Qatar is subjected to an arid climate, it mainly possesses an arid soil, with coarse texture, shallow depth and low retention low of soluble substances. (L)EGAL Qatar has a discretionary system of law controlled by the emir, although civil codes are being implemented; Islamic law is significant in personal matters. When contrasted with other Arab states such as Saudi Arabia, for instance, Qatar has comparatively liberal laws, but is still not as liberal as some of its neighbours like UAE or Bahrain. Qatar is a civil law jurisdiction. However, Sharia or Islamic law is applied to aspects of family law, inheritance and certain criminal acts. Women can legally drive in Qatar, whereas they may not in Saudi Arabia and there is a strong emphasis in equality and human rights brought by the HRA. The country has not accepted compulsory International Court of Justice jurisdiction. On February 24, 2010, Qatar and Iran signed a defense co-operation agreement in which the two countries stressed the need to expand their defense cooperation. Iran and Qatar will:- exchange specialized and technical committees expand cooperation in training conduct joint campaigns against terrorism and insecurity in the region March 10, 2010. Qatari Prime Minister Sheikh Hamad bin Jassim bin Jaber Al Thani has given his support to Irans right to nuclear technology, and considers Irans nuclear project to be for peaceful nuclear energy purposes. ANALYSIS If we evaluate Qatar on the basis of Porters diamond model:- RELATED AND SUPPORTING INDUSTRIES Qatar is one of the richest country of the Arab. Mostly it is dependent on its Oil and Gas resources. It is improving in IT sector and emerging as great threat to many markets because it performed exceptionally well in 2010. Oil and Gas industries are the major industries.Vodafone also entered the telecomm market. FACTOR CONDITION Qatar may look small, but in commercial terms it is a rising giant. This Persian Gulf Emirate is just larger than Connecticut and its population is less than 1 million.But its reform-minded government has ambitious plans to transform this peninsula into an international hub for tourism, finance, and education. U.S. companies interested in international opportunities should consider current trends and future projects in Qatar. CONSIDER THIS Qatar has the third largest reserves of natural gas in the world. Qatars per capita GDP is one the highest in the world at around $30,000. Multi-billion dollar projects in numerous sectors in the coming years. Pro-American business climate and strengthening U.S.-Qatar relations. Business-friendly commercial procedures and political stability. Strong general government balance sheet.Substantial external liquidity.Good economic prospects and high per capita income.There is great optimism and excitement among the business community in Qatar.By transforming hydrocarbon wealth into modern health facilities, tourism infrastructure, and western-style education institutions, the Qatari Government aims to engender a forward-looking and highly-skilled population. The Qatari Government has established credibility among the population and the business community.When plans and projects are announced, they are usually realized, and contracts are awarded in a generally efficient and transparent manner.Qatar is very amenable to western visitors, and security experts consider Qatar to have one of the lowest crime countries on earth. U.S. firms also report that industrial standards that are applied in Qatar are favorable to U.S. exports. Also, Qatar has a stable currency and the country imposes no foreign exchange controls. There are well- capitalized financial institutions in Qatar, most notably Qatar National Bank. Furthermore, Qatar allows up to 100% of foreign ownership in agriculture, manufacturing, health, education, tourism, power, and projects involved in the development and exploitation of natural resources, pending approval from the Qatari Government. DEMAND CONDITION Qatar demand condition is not so good.Qatars trade and hospitality sector expect better demand conditions in the second quarter. Sales volume and new orders seen declining .Most real estate businesses expect a decline in sales.It is the worlds largest LNG exporter of more than 31 million metric tons per year this shows the huge demand for QATARS natural gas in the world. STRATEGY AND RIVALRY Qatar pursues a vigorous program of Qatarization, under which all joint venture industries and government departments strive to move Qatari nationals into positions of greater authority.The biggest rivalry is in telecomm sector between Qtel and Vodafone.

Shutter Island Versus The Shining Film Studies Essay

Shutter Island Versus The Shining Film Studies Essay Rene Descartes was a philosopher who introduced a popular philosophical method called Radical Doubt in his book Meditations on First Philosophy. Descartes proposed discarding any kind of belief that could be doubted, [because it] might be false. In both Shutter Island directed by Martin Scorsese and The Shining directed by Stanley Kubrick, the viewers are introduced to characters that doubt the very existence of reality, much like Descartes, and who are drowned in the depths of insanity. Fear, paranoia, and doubt are the main ingredients that make both movies a psychological mind maze that constantly teases the brain with every turn. Martin Scorsese and Stanley Kubrick are both masters in cinema direction and are not regulars in the horror genre. Nonetheless, both have created a product that makes viewers question what its like to be sane. The goal of this essay is to demonstrate the similarities and differences between Shutter Island and The Shining based on their themes of insanity , isolation, and alcoholism. The story of Shutter Island revolves around Marshall Teddy Daniels, and his partner Chuck Aule, and their journey to a remote and barren island to investigate the mysterious disappearance of an inmate from the mental asylum. The island is home to a fortress-like mental institution, Ashcliffe Hospital, which houses 66 of the most dangerous criminals in the country. From the beginning, Martin Scorsese introduces the viewers to the theme of isolation. In the opening scene, Scorsese uses the boat ride as a sign that illustrates how the island is being distanced from reality. The viewers are never introduced on unfiltered view of the real world outside of the asylum. The only available information about reality beyond the walls of the asylum comes from Teddy, through the scattered flashbacks he experiences throughout the movie, which easily brings in the theme of reality versus illusion. As soon as the detectives arrive at the asylum a hurricane strikes the island and all transportation a nd communication systems are cut-off. They continue their investigation in ominous isolation while being surrounded by dangerous inmates and an uncooperative secretive staff. It seems that Teddy is trapped in a maze, trying to find answers to the disappearance of the missing inmate, Rachel Salondo. Every time he finds a clue that could bring him closer to an answer, it turns out to be an answer he did not expect. Teddy begins to question the motivations of everyone involved, including his own decisions. He reaches a point in his investigation where he does not know who to believe anymore. He is, as one character tells him, A rat in a maze, trying to find his way out of the island. As the movie progresses, so does its distance from reality. Scorseses throws Teddy into a psychological mind maze where he begins to question everything surrounding the investigation. What is real? Who to trust? Everyone in the asylum seems to be skewed by insanity. The Shining is director Stanley Kubricks epic, gothic horror film. The movie tells the story of the Torrance family and their experience at the Overlook Hotel. Jack Torrance is a former school teacher who has a passion in writing screenplays. Jack agrees to accept the job as a caretaker of the Overlook Hotel, a massive resort isolated in the mountains of Colorado which is completely isolated and free from alcohol, which instigates Torrances descent into madness. From the very first scene of the movie the viewers are given a birds-eye-view of the hotel and its isolation from society. Since alcohol is referenced throughout the movie and Jack is a recovering alcoholic, the theme of alcoholism plays a huge role in Jacks overall behaviour towards his family. Alcoholism is like a beast within him and since the hotel is alcohol free, Jack believes that accepting the caretaker job will help mend his relationship with his wife Wendy and son Danny and bring them closer, especially after the in cident where Jack dislocated Dannys shoulder in a bender because of his drunkenness. The theme of the supernatural is referenced in the movie when Wendy is giving descriptions about Dannys behaviour to the psychiatrist. She says that Danny started talking to Tony, the invisible friend that lives in his mouth. Also, as the family arrived at the hotel, they were introduced to Dick Halloran, the cook at the Overlook Hotel. Halloran contacts Danny telepathically and tells him that he has a psychic ability which allows him to see both the past, the future and communicate mentally with other shiners. As time progresses, it seems that the hotel places a great amount of mental stress on Jack, his underlying insanity gradually evolves into a rampant madness as he attempts to murder his wife and son with an axe. The viewers witness the madness slowly settle, and explode fiercely through Jack, transforming him from a father trying to repair his relationship with his family into a psychotic lunatic bent on destroying everything he loves. In conclusion, both Shutter Island and The Shining are haunted house themed movies that are filled with labyrinthine spaces that threaten to consume their occupants. Shutter Island is a shadowy and grim looking castle. Redesigned out of an old Civil War fort, every piece of fixture in it relates back to some dark secret in the past. The island itself sends out a warning of the terrible evil that lurks around it. On the other hand, Kubricks Overlook Hotel is just as fear infested as Scorseses Island. Even though it doesnt have the darkness of the mental asylum, everything in the hotel is brightly lit, carpeted, and full of luxurious items. Perhaps the enormous size of the hotel introduces a great sense of isolation the characters go through. Shutter Island, much like The Shining is segregated from society. Teddy Daniels finds himself trapped in the island due to a hurricane much like how Jack finds himself trapped in the hotel due to a blizzard. Both Shutter Island and The Shining revolve around protagonists that are unreliable. The viewers are introduced to the heroes and then to their slow decent into madness. Isolation and insanity are prominent in every scene of both movies, which turned normal and loving fathers into insane and psychotic killers that led both of them to their end.

Queen Elizabeth I :: essays research papers

Queen Elizabeth I was said to be one of the best rulers of England. Unlike rulers before her, she was a Protestant and not a Catholic. She was not stupid though. She did go to church and did everything that Catholics did to prevent getting her head cut off under the rules of her sister Mary. Elizabeth was very young when she came to rule. She was only 17 years old when her sister Mary died and she took over. Elizabeth’s relationship with her half sister Queen Mary was mediocre. It seemed like they did not talk as much as some sisters do. They did love each other though because when Queen Mary was on the deathbed she refused to sign the paper that would have Elizabeth killed. If she didn’t really love her sister, she would have let them kill her and allow the Duke of Norfolk to take over as king. The Duke of Norfolk was Elizabeth’s cousin and wished to be king more than anything else. On the other hand, Mary called her sister a bastard and other bad names. Elizabeth and her cousin Mary Queen of Scots often clashed, both personally and politically. Eventually, they wanted one another dead. Mary Queen of Scots wanted to be the queen of England and was ready to attack them. French forces increased their numbers, without planning to attack England. However, Elizabeth was worried and decided to attack. She sent her weak army up to Scotland and was easily defeated. Mary laughed in her face and sent back one of her men wearing the French colors. Later on Elizabeth sent an assassin to kill her and it was successful. Mary Queen of Scots was killed. Elizabeth’s relationship with her elder male cousin, the Duke of Norfolk, was not good at all. The Duke of Norfolk wanted to kill Elizabeth because he wanted to become the king of England. Becoming the king of England was impossible while Elizabeth was still the queen. When Mary was on her deathbed with cancer the Duke of Norfolk tried to get Mary to sign a paper that would allow him to kill Elizabeth and become King of England. The Duke of Norfolk would speak against Queen Elizabeth and try to turn England against her. At one meeting she had to lock him and his men up so he wouldn’t cause a disturbance. They both had their differences.

Nuclear Energy Essay -- Environmental Issues Fossil Fuels Essays

Nuclear Energy One of the key factors needed to continue human progress is an energy source that is not only adequate but plentiful and unharmful to our environment. These requirements are very difficult to meet. As of right now, most of our energy comes from the combustion of coal, oil and natural gas. â€Å"They will last quite a while but will probably run out or become harmful in tens to hundreds of years.†(Source 2) The effects they have on the environment are also an issue. Many scientists are searching for other forms of energy. Nonreplicable energy sources such as solar energy are being explored; however, these methods are not highly developed and are very expensive. Nuclear energy, therefore, appears to be the best alternative since it is cheaper and because it doesn't emit carbon dioxide into the atmosphere like the combustion of the fossil fuels do. Nuclear energy comes from the fission of uranium, plutonium, or thorium or the fusion of hydrogen into helium. â€Å"Fission is defined as the splitting of atomic nuclei spontaneously or because of the absorption of a nucleus.† (Source 1) It produces radioactivity in the form of heat, smaller nuclei, and neutrons. Fusion is just the opposite. It is the coming together of two atomic nuclei. Most power plants today used the fission of enriched uranium to produce nuclear energy using a reactor. Nuclear energy is a very important energy source to the United States. It is inexpensive and is gaining ground as the main energy resource replacement to the fossil fuels. Today twenty percent of the electricity in the United States comes from 109 licensed power reactors in the United States. Why not just completely switch over to nucl... ...ty of the process. Small accidents can lead to huge problems. For example, a small explosion can lead to increased cases of cancer over a very large area. Also, they question if the process is truly cheaper. If the plants were made safer, would it still be cheaper? Or will the costs of safeguarding the plant raise the cost? The disposal of nuclear waste is also an issue that must be figured out before one can decide if nuclear energy truly is the next best alternative. My opinion is that we should study non-dispensable energy resources such as solar and figure out how to make it less expensive and develop it so that we can use it to its fullest potential. Works Cited Class Notes http://www-formal.stanford.edu/jmc/progress/nuclear-faq.html http://members.iinet.net.au/~hydros/nuclear/nuclear_energy.htm http://www.ecolo.org/

Gmos and Organic Food

October 30 2012 Similarities and Discrepancies between GMOs and Organic Products encompass analyzation Why spend more money on organic food? Why are GMO products lasting longer? These are commonly asked questions which will be explained. By the definition of GMO products, they encompass alimentary products grown from seeds that have been genetically altered. Organic products are those that are grown under the traditional way, without any intervention of Bio-engineering, and also without the usage of chemicals, known as pesticides.The Author, Michael Pollan in both, â€Å"Omnivore’s Dilemma† and â€Å"In Defense of Food† makes an extensive and detailed analyzation of the production of food now days. The big corporations (farms) are now known as manufacturing factories; where practically all the elements of their production process are strictly controlled. This highly technological system reduces the nutritional value of their products and in many cases their flavo r as well, but it guarantees high volumes and longer shelf life of the products.An example of a food that would be known as a GMO would be tomatoes, which would be less healthy and again it wouldn’t taste the same as an organic one. Organic products are grown by small farmers according to old farming techniques. These products do not need the addition of micronutrients like GMOs; they maintain all the nutritional values and the original taste. Unfortunately, small farmers can not satisfy the demand that the market needs, let alone, the prices are higher. For example, if you were to sell organic tomatoes, you would have to need to sell them locally.If a company such as organic valley were to be ship organic products from California to New York, with them having shorter expiration date, they would end up going bad. It would be hard for everyone to have the budget to buy and eat organic food; even expensive restaurants don’t use organic food. So, what is better? Feeding a large growing population with GMO products; or to go back to square one, and run the risk of not having enough supply and have the prices skyrocket. At the end of the day, people will eat more GMO food for not everyone has money to buy organic food.

Stefan’s Diaries: Bloodlust Chapter 20

The next morning, I woke as someone shook my shoulder.Go away, I murmu bolshie. only if the shaking was insistent.My eyes snapped open, and I realized I was lying change sur case up next to one of the tents at Gallaghers freak confront.Did you sleep here(predicate)? Callie asked, cover her arms over her chest. I sit up, rubbing the sleep from my eyes, valueing close the previous evening. Id re rancid to the fair run a constitutes, unsure of where else to go and had fallen asleep there.Good morning, mislay Callie, I said, ignoring her question. I stood up and fleecy dirt slay the back of my pants. How underside I help you?She shrugged. She was clad in a pink cotton congratulate that showed her tiny waist and freckled arms. The coloring material stood in contrast to her flowing red h channel, and she reminded me of a wild rose. Were going to polish off a some days off from the show. Father made so practically money, he takes the next event to be even bigger. Callie smiled. The first convention of show business Keep em scatty more.Hows Dathe vampire? I asked, shield my eyes from the sun. While my ring protected me from the agony of the rays, the sun made me encounter exposed and clumsy. The dark cloaked more than my fangs, and in the light of day, I eternally had to check to stag sure I wasnt moving at lightning speed, responding to questions I shouldnt be able to hear, or following my prompt to feed.Callie tucked a loose maroon of rust-colored hair behind her ear. The vampire is okeh, I suppose. Father has its handlers tending to it some the clock. They dont want it to damp. non yet, anyway. Not yetwas a humbled comfort, precisely it was something. It meant I chill bring knocked out(p) had time.She frowned slightly. Of course, I hardly think they should let it die at all. What were doing to it, and to the animals it fights, is totally barbaric, she said softly, virtually speaking to herself.I looked up swiftly at the words. Was she more sympathetic to Damons operate than Id imagined? Can I see him? I asked, surprised at my boldness.Callie swatted my arm. No Not un slight you pay up, like perpetuallyyone else. Besides, hes not here.Oh.Oh, she said, irritating me. Then her eyes softened. I still cant believe you slept here. Dont you amaze a berth?I met her gaze square(p) on. I had a disagreework forcet with my family. It wasnt only a lie.The freak show was kickoff to wake up. The strong man flinged, bleary-eyed, out of a tent. Abruptly, he dropped take in to the ground and began doing push-ups. The fortune-teller walked to the secluded part of the lake, towel in hand, no doubt for a bath. And cardinal of the always-pre direct burly security men were watching Callie and me curiously.Callie clearly noticed as rise. Would you like to go for a walk? she asked, leading the way down a dirt-packed road to the bank of the lake, out of exhibition of the show. She picked up a fossa and threw it in to the water, where it land with a thunk.I never could alternate precious stones, she said, in such a doleful voice that I couldnt help entirely burst out laughing.Whats so ludicrous? she asked, hitting my arm again. The swat was playful, but the bracelets she wore were twisted through with vervain, and the contact sent a wave of pain up my arm. She portion her hand on my shoulder, relate creasing her forehead. Are you okay?I winced. Yes, I lied.Okay . . . she said, throwing me a skeptical look. She leaned down to pick up another stone and raised her light brown supercilium at me before she threw it in the water. It trim back with a harmless plop.Tragic I picked up my own stone and aimed it crosswise the water. It skipped five times before move below the surface.Callie laughed and clapped her hands. You must teach meYou sustain to flick your wrist. And pick a categorical stone. I spotted a imperturbable brown rock with a sinlessness band ringing the top. Here. I put the rock in her hands. in a flash, flick, I said, cautious touching her skin, making sure my fingers didnt rinse against the vervain.She closed her eyes and tossed the stone, which skipped once, before dropping into the water. She threw her arms up in delight. convey you, Stefan, she said, her eyes twinkling.No more ,,stranger? I teased.Youve taught me something. That means were friends.Does it, now? I said, taking another stone and tossing it in the water. Damon and I had skipped stones in the pond near our home in Mystic Falls. Wed make wishes and pretend that they would come legitimate if we could understand the number of skips a stone would make. I closed my eyes briefly.If it skips five times, Ill have a chance to free Damon, I thought. But this stone was heavier and sank after two skips. I shook my head, annoyed at myself for indulging in such a childish game. So was that your biggest concern in the world? That you couldnt skip stones? I teased, nerve-wracking to recla im the light tone of our outing.She smiled, but her eyes looked sad. No. But dont you think pretend problems are much more manageable than real ones?Yes, I do, I said quietly.The sun was steadily rising, contribute the lake an orange glow. Several small skiffs were already on the water, casting their nets, and the wind whipped around our ears, a reminder that even though the sun felt warm, winter was well on its way.Ive never talked to anyone somewhat this. Thats rule number two of the Gallagher family businessdont effrontery anyone, she said.Your father seems tough, I ventured, sensing her frustration. maybe too tough?My father is fine, Callie snapped. She scowled at me, hands on her hips.Im sorry, I said, meridian my hands in surrender. I realized Id pushed too far too quickly. That was out of line.Callie let her hands fall to her sides. No, Im sorry. Im on the dot protective of him. Hes all I have.Where is your pose? I asked.Died when I was six, Callie said simply.I unders tand, I said, thinking of my own mother. Its hard, isnt it?Callie pluck a blade of grass from the ground and shredded it between her fingernails. I raise to be strong. But after breed died, Father threw himself into work.It seems that you do that as well.Now that Fathers got the vampire act worked out, I whole step like things will change for the better. He has a short f usage that supports shorter the less money he has.At the boot of the vampire act, I kicked the stones around the edge of the shore. A flurry of pebbles flew through the air and landed several meters into the lake with a ruddy splashing sound.What was that? Callie asked, alarm in her voice.I forced myself to smile, to look calmhuman. In my anger, Id forgotten to hide my Power. Advanced stone skipping.Callie raised an eyebrow, as if she wanted to contend me. But all she said was We should get back. Dad wants us to clean up the grounds.I nodded. Good idea. Alone here with Callie, Id come so close to losing contr ol.Stefan, Callie said. I was thinking since we dont have the shows for a few nights, do you think you could show me the metropolis?But I dont know the city, I pointed out. Youve been here longer than I have.Callies cheeks discolor poppy red. Father doesnt let me leave the house, unless its for work. But there are so numerous shows and adventures in New Orleans. She looked up at me from beneath her long lashes. Please? crazy feel safe if Im with you.I nigh laughed at the irony of that statement, but the chuckle caught in my throat. Callie had it wrong She wouldnt necessarily be safe with me, but I could use her to guarantee the safety of my brother. After all, she knew everything about Gallaghers Circusincluding where her father was holding Damon.Okay, lets do it, I said.Oh, well have such fun Callie clasped my hands and whirled me around. Meet me at the park at the end of my route at nine oclock. She rose onto her tiptoes and kissed my cheek. She was so close, I could practic ally feel her center field beating against my chest. I pulled away abruptly, my head pounding and my jaw aching. I turned my back to her as my canines extended with a click. I had to take five secret breaths before they retracted again.Are you okay? she asked, placing her hand on my shoulder.I soused a smile on my face and turned back to her. Just harebrained for tonight.Good, Callie said, humming to herself as we walked back to the circus grounds.I ran my tongue over my teeth. It was true I was excited for tonight. But fervour was akin to desire, and as Id been learning ever since I met Katherine, nothing good ever came from desire.

Kevin Stevenson retires as AASB Chair Essay

This article is concerned with the accomplishments and achievements of Kevin Stevenson upon his seclusion as the Chairman of the Australian method of chronicle amounts Board on 30th June 2014. During his tenure, Kevin Stevenson interpretd that the long traditions of monetary describe were upheld some(prenominal) internationally and domestically and to a fault provided counsel on restorations concerning the FRC. Mr. Stevenson was an example of pioneer standard setters for generations down pat(p) the line as he was among the creation members of the Accounting Standards Advisory Forum of the global Accounting Standards Board. Through his legislateing, the AASBs look for Centre was established as Stevenson served the Asian-Oceanian Standard Setters Groups conduce. His main concentre was to pass water in the interest of the unexclusive, as stated by Lynn Wood, the FRCs chair and trustee of the IFRS Foundation. In concurrence is Ian Mackintosh, the former(prenominal) C hair of the PSASB of Australia and Deputy Chair of IASB. fit in to Mackintosh, Stevenson largely contributed in the moves by Asia countries worry Nepal and Korea to the IFRS. From the onset of the 1970s, Mr. Stevenson attention was driven towards context principal establish standards and developing a Conceptual Framework to be utilize in monetary coverage. He advocated for invoice regulations as evidenced by his stand with the Accounting Research Foundation and posterior on watched over the growth of the AARF upon organism appointed its Director. He was at the mind of setting the international pace in the ontogeny of normal accountancy standards for both the public and the private sectors. Stevenson largely contributed to the pull aheadup of the Public Sector Accounting and also played a significant purpose in the establishment of the stable syllabus of International pecuniary account Standards in 2005 for adoption in Australia and the entire Europe.Concepts, id eas and facts Teamwork and leadinghip ar two grand components that moldiness be in alignment so as to provide effective postgraduate quality and efficient story go. A strategic human resource concern model provides counsel to news report teams and leaders to deliver high-quality services in a apropos manner. Accounting operates within a performance measurement that tolerates no errors. Therefore, a state-of-the-art investigation inquires scientific lead functional with major stakeholders as a team to provide the best account educational activity services to a fraud investigation. The sore techniques of news report atomic depend 18 significant travel in the safe direction and they require leaders with skills and business tools to apply images such(prenominal) as efficiency, cost take in analysis, economies of surmount and cost-effectiveness analysis that will measure continual cash advance on a continual basis. Effective leadership is needed to deve lop, frame and implement a solution that would settlement the core competency of an organization. Strategic leadership in accounting provides quality and periodly accounting services to a beau monde. such(prenominal) leadership like that o Stevenson brings unneurotic a fragmented constitution consisting of thousands of accountants working within a fragmented system of organizations. Effective teamwork and leadership in accounting shows the way through the development of rude(a) innovative fraud investigations for the next. Leaders in positions like that of Stevenson ar encouraged to demand both the social and moral implications of their finalitys with ascertain to how their ends will affect the clients and shargonholders of the comp some(prenominal). It is the honorable accountability of every employee to ensure their company does non illegally evade income taxes or accommodate questionable deductions. They should ensure that the company finds argon allocated to the appropriate activities ground on their enormousness and date the important elements of the business.The accounting issue One major way of up the confidence in monetary account and accounting is to ensure that there is betterment in honorable standards, topicing mechanisms, modify of governance and adequacy of fiscal centering. It is good to bear the right to the truth tour practicing accounting and pecuniary reporting. Those who utilization pecuniary statements have the right to ideal and reliable information when engaging in enthronization strategies. Clients have a legal right to nonice competent and transactional services from accountants who have a legal contract to perform their responsibilities within the constraints of their skills. It is often argued that closely accountants lack ethical ability to recognize and solve ethical dilemmas. This has necessitated the need to embarrass ethics education as a major component of the accounting professi on. The development of professional ethics and values should be initiated early in the accounting profession and be emphasized throughout the c arer. study issue of the article Stevenson clearly shows that it is the business of management to serve the best interests of the company that they are providing auditing and accounting services for, investors and beau monde as a whole. This can be done by providing truthful and accurate financial records. Ethical guidelines require that management should be honest, concise, accurate and complete plot of land recording financial data to ensure ethics are held to the highest degree. It is also the barter of every employee to make wise, informed decisions approximately the future of a company. These accounting standards are useful in financial reporting and accounting as they are processes that are currently under a swell deal of scrutiny. The two are important functions that organizations should take care of and ensure that they viewing a high code of ethics. This is because clients and shareholders use accounting and financial reports in their decision reservation process. Legal and ethical issues are important elements of financial reporting and accounting as has been demonstrated by the positions fictitious by Mr. Stevenson. These issues prompted Stevenson to establish financial reporting and accounting departments to set up ad hoc sets of rules that govern the functioning of any organization. germane(predicate) topics and theories The long traditions of financial reporting utilise imperative Accounting theory by focusing on various aspects that are of major interest to accounting techniques and the issues that provided an illuminating background and the gives in depth detail of the functionality of accounting in financial reporting. Positive Accounting gives a holistic rendering of what is currently unknown and proposes future considerations. Financial reporting and accounting apply to an y economic entity relating to the companys future business. The major ethical elements involved are objectivity, competence, independence and law. These ethical elements require that accountants and financial reporters are independent of the clients to whom they provide financial and accounting services. Ethical obligations help to determine the effectiveness of accounting and financial report and redress any imbalance that whitethorn alter information symmetry. The move by Nepal and Korea followed the ethical guidelines of financial reporting and never let the desire for a fail living and acquiring more self-denial get in the way of their financial obligations. It is ethical for any employee of the accounting or financial department working in the public or private sector to die hard loyal and impartial to ethical obligations when reviewing both individual and financial reports. It is commonplace for one to encounter various ethical issues and it is therefore important for on e to remain vigilant to resist temptations to manipulate financial records that could violate ethical guidelines. Transparency and integrity are important ethical elements of normative accounting theory. Some companies may receive embrace from management to maintain a certain public image. This is because some public companies have the burden of succeeding at high levels and it becomes an ethical issue for them to maintain true reports of the company assets, profits and liabilities without succumbing to the pressure from management. It is unethical for management to alter the financial records of its company and manipulate the numbers to make out a false image of the success of the company. This only leads to prosperity in the light term since such fraud cases are discovered by the Securities and Exchange thrill ultimately spelling the downfall of the company. For these reasons, accounting theories assert that companies must remain ethically vigilant to avoid breaching the cod e of conduct. noble standards of ethical behavior are expect for those people engaging in accounting and financial reporting. These standards provide rules and guidance to employees in the performance of their professional obligations. Poor decision making by management based on faulty or manipulated financial records aimed at deceiving the public about a companys financial health has negative consequences on the business. It is therefore unethical for management to overlook such behavior. habituated how tempting it is for companies to manipulate their financial records in order to portray an image of economic health, management should provide the last disproof possible to prevent accounting fraud.In comment letter 1, the Financial Reporting Committee of the IMA wrote to express its views on financial accounting standards on decr simpleness of the income statement presentation through the elimination of the conception of supernumerary frequent items. The FRC is in charge of s everal(prenominal) accounting books of different companies this in issue means that they are charged with the office of making timely responses to statements, pronouncements, research legislations, proposals and unfinished legislations. Their main concern in this letter is the complex nature of financial statements in FASB comment letters. They confine the simplication initiative adopt by the advance as regards to making the financial statements easier to understand by the common folk quotation Sch l 1033 (Schroder, 2014). Their tide over is on the elimination of elimination of supernumerary ordinary items as in most times this criterion is not ever met.Their proposal therefrom rids of the tedious work in the preparation of financial documents and whether this fate is met by auditors in the process of doing their work. Their retain is based on the fact that it reduces to a great extending the complex nature of the time for the allocation of the provision of income tax b y reducing the occurrence of other income items occurring. They consequently advocate for a thorough examination of the details of this call forthed proposal CITATION Sch l 1033 (Schroder, 2014).In comment letter number 2, Marcum Accountants and Advisors write to the FASB regarding the proposed accounting standards through the step-down of the income statement by elimination of the concept of extraordinary items. Their letter is generally a response to several questions regarding the process of decrease of the income statement. They support the concept of elimination of extra ordinary items from the General Accounting principles. Their line is based on the difficulty of coating the extra ordinary items in accounting practice CITATION Giu14 l 1033 (Giugliano, 2014). They consequently support the application for extra ordinary items in previous accounting periods. A sudden change of the rules would otherwise lead to confusion in the accounting practice. The ease of application of the proposed update makes it easy to make these recommended changes quite easy to adopt. They thus suggest the immediate adoption of the proposed update.They are in bargain with the decision by the board to stick to the principle of separate revelation of infrequent transactions. Items must thus hear the definition of occurring infrequently in perennial expenditure. They list the following examples as those that should not be classified as strange or infrequently occurring occupancy link expense, routine tax audit returns and losings and gains from reimbursements from insurance CITATION Giu14 l 1033 (Giugliano, 2014). They thus suggest the importance of offering guidance on the determination of unusual items. right definitions should thus be provided of the unusually occurring items.In comment letter 3, Ford push back Company also writes in support of the simplication initiative by FASB. Their agreement is based on the objective of evaluation, identification and improvemen t of the generally accepted accounting principles CITATION Cal14 l 1033 (Callahan, 2014). This thus means that the decrement of the cost of complexity is possible with the simplification of the income statement. They are also in agreement with the board that such an update would not lead to data loss. The overall benefit would be to the end users of such financial statements.ReferencesCallahan, S. (2014). Ford Company.Giugliano, G. (2014). Marcum Accountants.Schroder, N. (2014). Institute of Management Accounting. get-go document