International accounting standard No.2 (IAS2) inventory Essay

International accounting standard No.2 (IAS2) inventory - Essay Example In the year 1974 during the draft of standard, the name was changed to â€Å"inventories† from â€Å"valuation and presentation of Inventories in the Context of the Historical Cost System† the first draft was affected on 1st of January in the year 1995 and this was 21 years after the first draft exposure. On 18th of December 2003, the standard was revised and took effect as from the strart of January 2005. In the year 2003, there was a revised IAS 2 whereby different cost formulas for inventories were incorporated into the standard. These were superseded from SIC 1 on consistency. On December 1997, SIC 1 was issued and was effective as from 1st January 1999. sic 1 required that that the same cost formula was to be used for inventories with the same characteristics under IAS 2.21 AND IAS 2.23. in that case, different methods may be used where inventory items were different from other groups (International Accounting Standards Board, 2008, p.978). SIC stands for Standing International Committee (SIC), and it was renamed to International Financial Reporting Issues Committee (IFRIC). some of the issues in SIC were not added in IFRIC’s Agenda. This are as follows: The question was whether cash discounts received should be subtracted from the cost of goods purchased. A decision was made in august of the year t 2002 that they should not be added. The reason given by IFRIC was that paragraph 8 of IAS 2 provided enough guidance and thus it was not necessary to publish on the interpretation on the issue. The problem was on how to treat net realizable value when the inventory is consumed as part of the service rendered. A decision was made in the march of 2004 that it should not be added. It was noted that it existed for commercial bodies. It was thus concluded that the matter involved the recoverability of an asset which

Do Childrens Feet Grow with Age Essay Example for Free

Do Childrens Feet Grow with Age Essay Newman (2011:35) states ‘older kids have bigger feet’. This experiment will explore through an investigation whether childrens shoe sizes do get bigger as they get older. In order for this to be proven, data needs to be collencted, this will be done so by going into a local school and verbally asking pupils and their parents what shoe size they take. The main objective of this experiment if to find out if the hypothesis is correct or incorrect. Aim The aim of this experiment is to determine whether childrens shoe sizes get bigger as they get older. The hypothesis will be tested by completing an experiment, then by examining the results it will be seen whether the hypothesis was right or wrong. Hypothesis – As children get older their shoe size increases Null Hypothesis – As children get older their shoe size does not increase. Method It was decided to collect the data in form of a simple table. This was decided because only certain information was needed about an age and shoe size, therefore a questionnaire would not be suitable. Also, considering the investigation was mainly aimed at children, the table was the simplest way to collect the data. It was decided to ask the parents of the younger children what their shoe size was as it was assumed most younger children would not know their shoe size. Design and Materials The type of study completed is one which gives an outcome of qualitative data. Furthermore, this can then be shown to be ‘continuous data’, where the data can fall anywhere over a certain range and the scale is only restricted by the accuracy of measuring, in this circumstance, measuring children’s shoe sizes (Mathematics Enhancement programme 2000).

Dillard and Thoreau Comparison :: Essays Papers

Dillard and Thoreau Comparison From the lone hiker on the Appalachian Trail to the environmental lobby groups in Washington D.C., nature evokes strong feelings in each and every one of us. We often struggle with and are ultimately shaped by our relationship with nature. The relationship we forge with nature reflects our fundamental beliefs about ourselves and the world around us. The works of timeless authors, including Henry David Thoreau and Annie Dillard, are centered around their relationship to nature. The love for nature is one that is formed when young. Thoreau shows evidence of early development of a lifelong love for nature that he would carry with him in everything that he did. As a young boy of ten he was fond of walking deep into the woods that surrounded his home in Concord in search of solitude (Salt 18). Thoreau expressed an interest in living at Walden Pond at the age of ten (Salt 19). His love of nature can largely be credited to qualities inherited from his mother (Salt 22). It would rightfully be his love of nature that he would be remembered for. Thoreau after graduating from Harvard College began to keep a journal that he filled with the many thoughts and observations that came to him on his daily walks about Concord (Richardson 7). These Journals would spawn into the many books that he wrote, the most prominent being Walden. Thoreau was a self-taught naturalist, who spent much of his time systematically studying the natural phenomena almost exclusively around Concord (Witherell and Dubrulle). His Journal contains these careful observations, such as the cycles of plants, of local water levels, and many other natural phenomena (Witherell and Dubrulle). These Journals help to impress the love that he held for nature. It is this feeling that has propelled him to be considered by many to be the leader of the environmental movement (Buell 171). Thoreau himself cared little for group activities, religious or political, and even avoided organized reform movements (Gougeon 195). The abolitionist movement did however bring Thoreau out and into the public forum (Salt 140). As he became further involved with his Journal and his examination of nature he began to develop into an environmentalist and natural historian (Buell 172). This is evident by his views represented in Walden regarding the progress that was taking place in Concord at the time (Witherell and Dubrulle).

The One Truth Of Reality Essay -- essays research papers

The One Truth of Reality The one single truth of reality is not measured or distinguished -- it is the ultimate paradox. The journey by which one achieves this truth can be a journey of increasing realizations of paradoxes, and finally, freedom from the bubble of limitation of a mind that would perceive such paradoxes as paradoxes in the first place. Truth is the same as spiritual feeling. Of spiritual perception. Of clear perception. Of freedom of the mind. Freedom of the soul. Freedom of the Heart. It is ultimate love and empathy. The end of struggle. Fully knowing the truth is to be enlightened. Fully realizing the truth is having transcended the distortions of the Machine (see The Machine at my web site given below). Truth means complete fulfillment and true happiness. Truth is impossible to change or destroy -- doing so contradicts the very nature of a single truth from which all things seen through distorted perception stem. Finding truth (and thus everything that it is) is the ultimate subconscious goal of all struggling. The search for truth, the want of truth, paradoxically, most often leads to illusion and darkness and pain. This is the case for the general spiritual state of humanity in the late Twentieth Century. In this way, truth, freedom, love, clear perception, purity, transcendence, and enlightenment are all the very same thing. During the journey, one will no doubt see many facets of truth and see them as separate, distinguished, or part of a duality; but in time, one will see how they all link up and ultimately, how everything is a part of the same thing, and how perceiving everything in terms of truth is transcendence of distinguishment and knowing the truth; and in this way, being enlightened, free, and fulfilled -- attaining the ultimate happiness. Transcendent of the Measurable What is perceived tangibly through the primary five senses (sight, hearing, touch, taste, and smell) contradicts the nature of truth which is actually transcendent of all distinguishments in the "more tangible" environment. When a person focuses on what he (or she) sees and reacts to it and especially seeks to control his environment, he lives in a dualistic (or polyistic) state wherein lives his struggle to find non-struggle and peace and fulfillment. The illusion is what is sensed through these five senses and having perceived this as somethin... ... the transcendent planes, including the Mindscape. The Journey The journey is the process of the growth of awareness and insight into ultimate truth. Eventually, this means awareness beyond simple intellectual facts, but an awareness of one's truest self, and thus an awareness into the truest nature of everything. Mentally, this can be perceived, just as feelings can be perceived. To feel free of the struggle of pain and pleasure is to feel the currents of the one's entire being, and in this know oneself; and in this, know the truth; and in this, be truly free; and given an end to the quest for self there is an end to the deepest loneliness (which ultimately is confusion regarding oneself) and the greatest sense of fulfillment. The goal, then, should be to find and submit oneself completely to, like water, the feelings that may be perceived (visualized or seen) by the mind as white light. This is a journey through the maze of walls that are a result of the struggling of the psyche in the midst of the darkness and confusion. The easiest way to find the way out of a maze is to rise above (transcend) it and, seeing the light of the universe beyond, find a path leading to the exit.

Elder Care Law Essay

All laws are created in an effort to insure equal treatment of the citizens of the land regardless of sex, ethnicity, race, and age. The general laws of the land are meant to protect the citizens who are powerless to protect themselves. The most critical of these protective laws belong to the laws that protect the children. But recently, it has been noted that there has been an increase in the aging population of the land. Currently, the elderly of the land stand at 14 percent, with the numbers increasing on a daily basis. You may think that the percentage of the existing elderly is small. But the truth is that most consumer fraud crimes, about 30 percent at least, is planned to take advantage of the retired and elderly who may have some extra disposable income on hand. The numbers are even more alarming when you consider the percentage by age bracket. Of these numbers, approximately 83 percent will end up in a nursing home and be at the mercy of strangers. They will also most likely outlive their financial resources and when this happens, the abuse cycle may begin for the unsuspecting elderly person. Admittedly, these elderly have gotten to a point in their lives wherein they either cannot protect themselves from the harm that others wish to cause them, or, the very people meant to care for them have lost their way and began to maltreat them. The percentage value of those elderly abused in nursing homes as of 2001 clocked in at approximately 9,000 abuse violations occurring in 5,283 nursing homes. This is the reality that some of the elderly of the land face and have to deal with either on their own or with loved ones in these modern times. Further research reveals that more than 40 percent of these violations will not be reported to the authorities by the elderly person but by well intentioned people who know them. This is the main reason why the Elder Care laws that have been created for this specific section of society must be implemented by well versed and specifically trained Elder Care lawyers. The elderly sometimes do not wish to cross their care givers and submit to the violation and abuse because they believe it is the only way to survive. There are unscrupulous people out there who target the elderly and what little pension they have. They use the loopholes of the legal system to take advantage of the elderly who do not understand too much about legalities or choose to not be bothered by legalities. Hence the unique legal situation that the elderly often find themselves in. The elderly need a lawyer who can give their special legal needs the proper time and attention to details that it requires. For example, laws governing guardianships, healthcare directives, and mental health decisions are not easily understood nor explained to the elderly and their family. It takes a lawyer with heart to explain the intricacies of the laws to the elderly and the family. That is the role of the Elder Care lawyer. To be heart and caring embodiment of the law that could seem cold and uncaring when handled by ordinary, cut and dried, by the book lawyer. I believe that an Elder Care lawyer must look at the elderly not as just a basic client but somebody who trusts him or her enough to cooperate with him in the legal planning of the rest of their lives. The elderly usually feel abandoned and vulnerable at their ages and will cling to anybody who shows the least bit of care for them. This makes them prone to all sorts of abuse and often feeling that they have nowhere to turn to get out of the situation. By having lawyers who specialize in Elder Care law, they will come to realize that they are not alone and there are legal remedies that can be had to prevent or end the current abusive situation they are in. For the family of the elderly, having an Elder Care lawyer to talk to regarding the current situation their parents helps them to act in the best interest of the relative, but within the confines of the laws that were created to protect the interests of the elderly from those who may want to abuse their rights and privileges simply based upon a kinship issue. An Elder Care lawyer can be there to guide them through the do’s and don’ts of the system in order to avoid any legal complications that may arise from their actions in the future. As the elderly of the land continue to grow in population, more and more laws will be enacted either on a state wide or national level. Keeping this in mind, we will come to realize that having lawyers who specialize in Elder Care law will come to be just as important as lawyers who specialize in inheritance or tax laws.

The god of small things Essay Example

The god of small things Essay Example The god of small things Paper The god of small things Paper Essay Topic: The God Of Small Things Velutha had worked at the Paradise Pickles and Preserves Factory for a number of years and had been a worker (caste aside) who was appreciated for what he does. He had become an invaluable worker, with Mammachi giving him the accolade that if only he hadnt been a Paravan, he might have become an engineer. [7] I think Roy adopts a more lenient portrayal of Velutha as a Paravan. Mammachi pays him less than a touchable carpenter but more than a Paravan[8]. Veluthas presence is unsettling to many who believe he acts above his station. Veluthas oppression is compounded by the fact that his own father seems to reject his behaviour. : Perhaps it was just a lack of hesitation. An unwarranted assurance. In the way he walked. The way he held his head. The quiet way he offered suggestions without being asked. Or the quiet way in which he disregarded suggestions without appearing to rebel[9]. In the context of this novel, Roy portrays Velutha as someone who doesnt really adopt a different lifestyle simply because he is of an apparent lower class. In simple terms Velutha doesnt adhere to the unfortunate limitations placed upon him to the idea of being of a lower class and he openly acts in a way that implies he doesnt regard him being an inferior person. I dont think that this is ignorance on Veluthas part, simply Roys ability to expose and explore peoples reactions to those who go against the social conventions of the time. Hindus believe that being an Untouchable is punishment for having been bad in a former life. By being good and obedient, an Untouchable can obtain a higher rebirth. Veluthas lack of complacency causes him many problems throughout the novel. It was not entirely his fault that he lived in a society where a mans death could be more profitable than his life had ever been [10]. Although he is a dedicated member of the Marxist Party, his Untouchable status makes other party members dislike him. This idea is comical in its entirety; Velutha is accepted into this party and yet still manages to be denied full recognition as a party member. When Velutha has an affair with Ammu he breaks the rigid love laws, he breaks the rigid social rules of the caste system and therefore he must be punished for his actions. Roy describes the policemens violent actions as being done out of fear, civilizations fear of nature, mens fear of women, powers fear of powerlessness[11]. The division between the Touchables and Untouchables is so ingrained in Kerala society that Velutha is seen as a nonhuman. If they hurt Velutha more than they intended to, it was only because any kinship, and connection between themselves and him, any implication that if nothing else, at least biologically he was a fellow creature- had been severed a long time ago. [11i] Looking at the History House, it demonstrates exactly how those who go against the rules of society are treated. It seems as though the police use force and then hope to answer questions later. Society responds to this act swiftly, with unwavering harshness[12]. Roy doesnt treat the beating of Velutha with dignity or nobility, to which I thought she might, but with gritty detail thud of wood on flesh boot on bone[13]. This grittiness is used by Roy to perhaps contrast with the graceful and enchanted[14] use of vocabulary that goes before. The book as a whole has been acclaimed for its flowery and extravagant use of words and the way theyve been put together. But with this chapter in particular this typical Roy technique subsides to become a more real representation of whats happening. She uses short, sharp sentences to mirror the continual attack of Velutha. Roy makes it clear that the police hold no regard for Velutha, and presents it in such a way that the police feel it is their duty to do what they did, they were merely inoculating a community against an outbreak. [15] I think the image of one policeman flicking at his (Veluthas) penis with a stick[16] expresses his and perhaps societys need to be dominant. This mocking of someones manhood, someone who cant argue back is suggestive of society as a whole where people are oppressed because of their caste, sex, even age. But I think that Roy does go too far in trying to glorify the character of Velutha. Although I think his death was acceptable within the context of the novel, Velutha as a character doesnt seem to fit in with gritty realism and despair of others. Roy liked to use symbolism in the novel and the Untouchable could therefore be more a symbol than a person, necessarily distant from the middle class embroilments that engulf him. [17] It could also be argued that Roy suffers from constraints, that she follows political correctness in the novel and feels compounded to depict the oppressed untouchable without criticism. Similarly the death of Ammu seems too much as if Roy is succumbing to the power of the Indian-woman-as-victim[18]. Limitations placed on females are inherent in Indian society, perhaps all over the world, and Arundhati Roy uses this prejudice to good effect in the novel. Mammachi is a character who is weighed down heavily by male dominance. As the founder of the family pickle factory, this is one of only a few acts of female assertiveness. And yet she is still not given the respect that she deserves, One night Pappachi broke the bow of Mammachis violin[19]. Mammachi runs the business and Whenever anything serious happened in the factory, it was always to Mammachi and not Chacko that the news was brought. [20] But still it is Chacko who assumes the position of the leader of the factory. It seems, inbuilt into the minds of men is the impression that they shall take a dominant role in affairs whether it is their rightful place or not. Chacko arrogantly says My pickles, my jam, my curry powders. [21] However it could be argued that this arrogance is not in Chackos character but merely representative of mens attitudes towards women in India as a whole. Not only is Mammachi contending with her chauvinistic son who frequently uses the women at the factory for sex she also has to contend with her husband, Pappachi. We clearly see the relationship that Mammachi has reluctantly stayed in for many years is wrong. And we find it hard to understand why Mammachi has put up with the beatings for so long. However what Roy is trying to say is that in Indian society leaving your husband is not the done thing, whatever the circumstances. Roy beautifully and yet painfully uses the description of the great grandmothers portrait With her eyes she looked in the direction her husband looked. With her heart she looked away[22] to reveal to the reader the true feelings of Mammachi- a feeling that we as readers suspect to be true but which hadnt been revealed to us. Roy deals with this concept without emotion, which allows the reader to impart the emotion. Perhaps she feels that as English readers we can empathise more with the wife beating because we live in a society that holds no regard for the abuser, whereas Indian readers may be more used to a husband beating a wife, and therefore accept that it happens. Although Roy introduces us to a culture that has many differences to the one that we are part of she does try to make it more accessible to western readers. Now and again Roy will use a minor detail such as television to remind us that this country is not alien. When reading the novel it is hard not to get encapsulated into the unfolding story and at times Kerala does seem like another world. However these minor touches to detail remind us that this is a country that is not so different, albeit that it has differences with respect to traditions. I think Baby Kochammas encounter with the material world is quite amusing- the idea that she has lived her life backwards. As a young woman she renounced the material world, and now, as an old one, she seemed to embrace it. She hugged it and it hugged back[23]. This possibly shows a warmer side to Baby Kochamma or most probably is symbolic of the idea that if someone shows a little love they would receive a little love. This love is evidently missing from the life of Baby Kochamma. For Roy to fully exploit and explain the culture in Kerala would be intensely difficult; and to accomplish it in a novel is simply impossible. We mustnt forget that The God of Small Things is a novel, and that Roy dictates what happens- Velutha is not a real person, Sophie Mol didnt die and probably doesnt exist. But as the reader we are drawn into her [Roys] story and can only be intrigued by the new ways of life introduced to us by Kerala, India. One critic has said that the women in Kerala are relatively free[24]. But as the Western reader we can only take the perspective of how we expect women to be treated in society. It can be argued that we still place limitations on women, yet when presented with the restraints on women in the novel we feel astounded at how confined women are. Roy allows us as readers to make up our own mind about the culture of India; she doesnt simply condemn the caste system or the repression of women. Vulnerability, the ability to be physically and psychologically wounded, appears in this novel as the condition almost all the characters; whether likeable or unlikable, share. I think the role of the bitter and resentful Baby Kochamma is used by Roy to show how people, especially women, can be affected by their surroundings and moulded into the person they become. Roys intentions in writing the novel were probably to move away from the conventional exotic post-colonial novels about the land of heat and dust, incense and spices[25] and impart some gritty realism into Indian society. She shows death, family decay, incest, paedophilia for what they are but intertwined with them is exotic and vibrant language. This antithesis I feel is what makes the novel more tragic because on one hand you are tempted by the bright mangoes Red bananas[26] and on the other are repulsed by the gurgle of blood on a mans breath[27]. It is these stark contrasts that will forever alter the course of the lives of all the members of the family, sending them each off on spinning trajectories of regret and pain. [28] The problem is, its a very sad book and somehow the sadness of the book is what stays with me. [Arundhati Roy][29]. I think the sadness is not simply the deaths of Sophie Mol and Velutha, or the destruction of lives but why these things occur: caused by the unlawful set of laws that dictate the lives of Indian society. Word count: 2567 words References [1] www. freespeech. org/manushi/103/review. html [2] http:/website. lineone. net/~jon. simmons/roy. com [3] The God of Small Things by Arundhati Roy [4] The God of Small Things by Arundhati Roy [5] www.emory. edu/ENGLISH/Bahri/caste. html [6] Mr. Williams English teacher [7] The God of Small Things by Arundhati Roy [8] The God of Small Things by Arundhati Roy [9] The God of Small Things by Arundhati Roy [10] The God of Small Things by Arundhati Roy [11] The God of Small Things by Arundhati Roy [11i] The God of Small Things by Arundhati Roy [12] The God of Small Things by Arundhati Roy [13] The God of Small Things by Arundhati Roy [14] www. londonstudent. org. uk/4issue/arts/godofsmall. htm [15] The God of Small Things by Arundhati Roy [16] The God of Small Things by Arundhati Roy [17] www. freespeech. org/manushi/103/review. html [18] www. freespeech. org/manushi/103/review. html [19] The God of Small Things by Arundhati Roy [20] The God of Small Things by Arundhati Roy [21] The God of Small Things by Arundhati Roy [22] The God of Small Things by Arundhati Roy [23] www. freespeech. org/manushi/103/review. html [24] www. wsu. edu:8080/~brians/anglophone/roy. html [25] www. freespeech. org/manushi/103/review. html [26] The God of Small Things by Arundhati Roy [27] The God of Small Things by Arundhati Roy. [28] www. curledup. com/godsmall. htm [29] Arundhati Roy Bibliography i The God of Small Things by Arundhati Roy i www. freespeech. org/manushi/103/review. html i www. emory. edu/ENGLISH/Bahri/caste. html i www. londonstudent. org. uk/4issue/arts/godofsmall. html i www. wsu. edu:8080/~brians/anglophone/roy. html i www. india50. com/arundhatI. html i www. postcolonialweb. org/india/roy/nishant1. html i endeavor. med. nyu. edu/lit-med/ /webdocs/webdescrips/roy1177-des-. html i www. becal. net/toolkit/damaris/godost. html i www. greenville. edu/~hayes/roy. html.

The Body Snatcher Essay Example

The Body Snatcher Essay Example The Body Snatcher Essay The Body Snatcher Essay A gruesome story about Fettes and Macfarlane dissecting dead bodies at a medical university. Fettes is troubled when he realises the bodies have been murdered, he tells Macfarlane about what he thinks but Macfarlane pays no attention. Fettes is pushed to follow his career and neglects his conscience. Gray is introduced in to the story and seems to have control over Macfarlane; Gray embarrasses him and makes him pay for the bill. Later that night a new body is brought to them and it appears to be Grey. Fettes is suspicious that Macfarlane had killed him and is not sure what to do. Again he doesnt act and follows his career. Fettes and Macfarlane dig up a dead body in the graveyard. On their way back they realise the body had changed to someone elses. They then checked the bodys face and it some how was the body of Gray. In the opening paragraph the reader is introduced to Fettes and the undertaker, the landlord. We are told that Fettes is a drunken Scotchman and a man of education, he drinks five glasses of rum a night. This makes the reader wonder why Fettes drinks so much. We have the impression that he may be depressed. People still believe in the sanctity of and the content of the book does still tend to shock the reader. The book seems to tell the reader that crime and gangsters are the same thing because without crime you dont have gangsters and vice versa. The story is set in Edinburgh in 1828. NARRATIVE Every night in four friends (Fettes, the undertaker, the Landlord and the narrator) meet in the George to drink and talk. Fettes is an old drunken Scotsman but he is known to be clever. In his past he was a doctor and some people address him as one. He has a shadowed past and doesnt easily give in to a bribe. As the story progresses it starts to show that Fettes had a bad past. He knew Macfarlane in the past. Dr Macfarlane is shocked when he sees Fettes. Fettes studied medicine in his young days. The narrator is the one who finds out about Fettes past and tells it to the readers. Fettes was very clever in school and the teachers noted this he acted and behaved mature and was a good example for all the other students. He got lodged by Mr K in a room above the dissecting room his task was to open the door for body deliverers and pay them for the bodies. These bodies were the ones used in the dissecting lessons and they were usually homeless people who wouldnt be noticed or missed by any if they vanished. The body snatchers were usually gangsters or in some way affiliated to the mob. One day the body deliverers brought a body Fettes did what he usually did he checked the body if it was in good condition but this bodies was different it was of a girl and he immediately recognised her. He didnt know what to do so he paid the men and waited for Macfarlane to come. Once he told him Macfarlane told him that no-one would notice and that he should act as if he didnt know who she was. Even though Fettes was worried that someone would recognise her he still put the body out to be dissected. Every one got busy dissecting and no one recognised the girl. Fettes went to a popular tavern after work and met Macfarlane with a stranger named Gray. The stranger seemed to exercise a great deal of control over Macfarlane. Gray seemed to like Fettes and even told him about how he used to be a bad fellow. He ordered Toddy to get Fettes a drink or he would have to close the door. Macfarlane got angry because Gray called him Toddy and so makes a joke about dissecting dead friends. Gray ignores Macfarlane joke and invited Fettes to join them at dinner. He ordered a feast so great that it caused commotion in the tavern. After they finished eating Gray made Macfarlane pay for the feast. The three men then went around the taverns drinking, when Fettes left the group Gray was heavily drunk and Macfarlane wasnt happy for getting made to use his own money to pay for Grays expenses. At four oclock Fettes heard a knock on the door when he opened it he was surprised to find Macfarlane in a gig with a body bag. Inside the bag was a dead Gray Macfarlane told Fettes to take the body and pay him. Fettes was hit hard by the shock and did what he was told. Fettes is confused and starts drinking. The amounts of bodies available start decreasing and so the two men went into the country side to dig up dead farmers wife who died recently. The light started getting dim and it started raining. The got to the grave and so started they digging it didnt take long before they got to the casket.

Inspiring Birthday Messages and Quotes

Inspiring Birthday Messages and Quotes The birthday messages you write reflect your attitude towards life. Do you like to look at life as a big picture? Or do you enjoy each individual moment? Here are some wonderful birthday messages. Share them with your special friends and loved ones. Touch hearts and help people know you better. Sammy HagarEvery year on your birthday, you get a chance to start new. Steven WrightFor my birthday I got a humidifier and a de-humidifier. I put them in the same room and let them fight it out. George HarrisonAll the world is birthday cake, so take a piece, but not too much. Paris HiltonThe way I see it, you should live everyday like its your birthday. Ralph ParletteReal birthdays are not annual affairs. Real birthdays are the days when we have a new birth. Reverend Larry LorenzoniBirthdays are good for you. Statistics show that the people who have the most live the longest. T S EliotThe years between fifty and seventy are the hardest. You are always being asked to do things, and yet you are not decrepit enough to turn them down. Helen HayesEvery human being on this earth is born with a tragedy, and it isnt original sin. Hes born with the tragedy that he has to grow up. A lot of people dont have the courage to do it. Christine RossettiMy heart is like a singing birdBecause the birt hday of my lifeIs come, my love is come to me. David EverettYoud scarce expect one of my ageTo speak in public on the stage,And if I chance to fall belowDemosthenes or Cicero,Dont view me with a critics eye,But pass my imperfections by.Large streams from little fountains flow,Tall oaks from little acorns grow. Virginia WoolfOne of the signs of passing youth is the birth of a sense of fellowship with other human beings as we take our place among them. Henry Wadsworth LongfellowYouth comes but once in a lifetime. Friedrich Von SchillerKeep true to the dream of thy youth. Albert SchweitezerIt is through the idealism of youth that man catches sight of truth, and in that idealism he possesses a wealth, which he must never exchange for anything else.

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

DHS - Essay Example The DHS has several internal arms that contribute to the functioning of the organization such as Science and Technology, and the Office for Civil Rights and Civil liberties. These arms have been created for the sole purpose of serving DHS's mission. In addition, several independent agencies have departments that work in conjunction with the DHS and report to the Secretary. These include the Secret Service and the Coast Guard. This model assures greater cooperation between diverse independent organizations as they relate to such issues as immigration, border security, and search and rescue. The DHS states that its mission is to "prevent and deter terrorist attacks and protect against and respond to threats and hazards to the Nation" (Strategic plan, 2008, p.3). This mission refers to deterring and responding to terrorist attacks of any kind, as well as responding to natural disasters such as earthquakes and hurricanes. This can benefit the agency because many of the methods and resources needed to respond to a terrorist act are also applicable to a natural disaster. However, it runs the risk of compromising the agencies to be a 'one size fits all' organization, and not doing either task as well as should be expected. There is an additional benefit in that the agencies fall under one Secretary, which should make management, budgeting, and communications more efficient and effective. Adequacy of the DHS Agencies The inclusion of the Civil Rights and Liberties Office as part of the DHS may be a conflict of missions. The agency's mission is to assist "our dedicated colleagues to secure our country while preserving our freedoms and our way of life" (Office for Civil Rights, 2009). This is a self-policing function that would be better served by an outside, and independent, agency. In addition, there are various agencies that address patrolling the border, customs, and immigration. These agencies may create tension due to conflicting or duplicitous roles and might be more effective if they were consolidated under one department (Cutler, 2005). The Counter-Narcotics Enforcement Department is also an agency whose function is redundant with the DEA, and is additionally difficult to justify their inclusion in Homeland Security, except to interrupt terrorist's cash flow. Missing from the organization are units that could more effectively address domestic terrorism. Animal rights, ecology, and global t rade are issues that generate extreme responses against society and DHS would be more efficient if they had their own intelligence and prosecution agencies represented. Evolution of the Organization Since March 2003, the DHS has abolished some of the initial departments that were later incorporated and dispersed into other agencies. This has streamlined the organization, which now has fewer agencies whose responsibilities are broader. For example, plant and animal disease, environmental analysis, and medical counter-measures were initially addressed by single dedicated agencies. These now have been absorbed into the Office of Science and Technology. In addition, the responsibilities for infrastructure protection have been dispersed throughout various departments within the DHS. These actions have helped

Allstate Insurance Company Social Responsibility Essay

Allstate Insurance Company Social Responsibility - Essay Example In general, the company and all its managerial including all its employees, families, and agency owners are enthusiastically involved in enhancing and bettering the living state of communities across the country. Allstate insurance’s main concern is to protect the people and be at the forefront in helping to put the people’s lives back together. In many cases, the Allstate Company runs cleanup campaigns, lends a hand to the needs of established youth groups in the country, aids in raising funds for various needy organizations, seeks to create links with other organizations, and creates awareness for valuable issues of all kinds. In the recent past for instance, the company committed itself to build yet another playground in the city of Chicago, raised funds for the Museum of Science and Industry exhibits, funded the Chicago Children’s Museum, and supported a reading program in the city. Further, Allstate Insurance is committed to sponsor other organizations where such as the Goodman Theatre, the Mexican Museum, and the Chicago Urban League among a host of other responsibilities. In pursuit to achieve its priorities of serving the community in the most and efficient way possible, Allstate Insurance Company has developed a credible criterion of investing in communities. This involves three well established and enforced ways: I. Financial Resources – this has been the key drive for Allstate Insurance Company. It involves being useful and depended on by other organization and groups. It structures itself in a way that other organization and small group can look unto the company whenever need arises. The company raises funds generously to the organizations and groups that are truly in need. It does this in the form of grants emanating from â€Å"The Allstate Foundation†, donations, and contributions from various corporate. II. Time – Allstate Insurance has put into consideration the value of time and has implemented a way of utilizing every single minute in the most effective and efficient way. They achieve this by ensuring that all employees participate actively in all activities undertaken in the company. It also makes sure that all its officers and agency owners are actively involved in all community programs, nonprofit boards, and community event such as creating relevant awareness. III. Leadership – Allstate Insurance Company has taken a step further to enhance its leadership. In doing this, the company commits itself to create a mutual relationship with other organization and joining them to address critical issues affecting the communities they serve. By so doing, the company remains up to date of even issues that could otherwise go unnoticed in the community. This also involves funding and providing support where necessary to enhance the activities. Further, Allstate has divided the communities into three groups just to enhance timely and effective operations: i. Local communities â€⠀œ this is where the company’s clients and agency owners reside and work. Moreover, agency owners and the clients invest their time and funds in the local communities as they are well protected and offer certainty. ii. Chicago Metro Area – this is due to the fact that Chicago is the hometown of Allstate Company and therefore access is almost perfect and management is enhanced. iii. National –

W 3 OIS Essay Example | Topics and Well Written Essays - 250 words

W 3 OIS - Essay Example It is in line with this that a number of reviewers have looked at the implications of Moore’s Law, which advocates faster and cheaper computing in healthcare IT management. Firstly, the Center for Disease Control (2013) notes that Moore’s Law implies for healthcare managers to cut down cost on IT infrastructure by making use of cost effective IT so that there can be sufficient funds to cater for other components of the service. Secondly, Noe and Gerhard (2007) saw Moore’s Law as a revolutionary law in healthcare management that puts emphasis on the need to achieve more within a shorter period of time due to the speed of IT systems. By this and as healthcare managers do more within shorter time frame, efficiency can be guaranteed. Last but not least, the Center for Disease Control (2013) stated that Moore’s Law gives healthcare IT managers a challenge to resist any form of systems that cannot guarantee and secure easier execution of tasks. In effective, there should continue to be conscious efforts that promote user friendliness in the use of healthcare IT

UNIT 5-IP Essay Example | Topics and Well Written Essays - 500 words

UNIT 5-IP - Essay Example In statistics, for instance, if you take an exam and you fail it, statistically speaking the probabilities of passing the exam the second time around are higher. The more you take the exam the better scores you should obtain. This is a comparison made to, good judgment comes from experience. The more experience you have in a given situation the better you are able to make decisions. The difference between making judgments based on experiences and taking an exam over and over again is that, the exam is the same one and the situation in life may be similar but not the same. You have different players involved, other circumstances, other decisions to take in the process of making them, and other people may be affected by the decision(s) you make. This is a big responsibility. It is not only you the one that is involved but there are repercussions on other peoples ´ lives by a decision you have made or vice versa. This refers to making bad judgments and obtaining experiences. A marriage, for instance, you fall in love, do all the things psychologists tell you to do: communicate what you will put into the relationship and what is expected of the other person, go grocery shopping, go to religious ceremonies, cook together, wait for a year to get married and other identified tasks. After following all of the suggestions, a year later you are on the divorce statistics. There are no formulas for choosing a partner and there are no formulas in raising children. In the past there were no schools to become a parent and how to raise your children. It was a trial and error procedure. Parents were the models liked it or not. Today, there is an increase of interest by people wanting to know how to raise their children, wanting to go to seminars where they teach strategies on raising children, and in a few decades it will be known if it was worth while or not. This is the first generation to start

How successful is neo-liberalism in explaining why states cooperate Essay

How successful is neo-liberalism in explaining why states cooperate - Essay Example The concept of neoliberalism has been used in order to interpret the behaviour of people or states under specific conditions. It is even expanded in the area of organizational behaviour and planning. Regarding this issue, it is noticed by Bourdieu (2008, online article) that ‘the neoliberal programme draws its social power from the political and economic power of those whose interests it expresses: stockholders, financial operators, industrialists, conservative or social-democratic politicians; high-level financial officials eager to impose policies and so on’. Current paper focuses on the role of neoliberalism when having to explain the reasons for which states cooperate. The various aspects of neo-liberalism as a social and political concept will be analyzed in order to identify their role in the formulation of specific political behaviour with a special reference to the cooperation among states within the international community. Neoliberalism is a significant concept related with a variety of social and political fields; in the economic sector also the above concept can be effectively applied. In this paper neoliberalism is used under its form of an important criterion for the development of strategic cooperations among states; in other words the political ‘dimension’ of neoliberalism is likely to be employed for the development of this study. However, it is necessary to refer primarily to the various aspects and forms of neoliberalism in order to justify its presence in the evaluation of specific political behaviour – cooperation – by states internationally. In this context, we could refer to the study of Kilmister (2004, online article) who noticed that ‘neo-liberal economics is based around three main elements; firstly, there is a re-conceptualisation of the role of government expenditure; state spending is explicitly seen as justified only by the need to make domestic ca pital more

UNIT 5-IP Essay Example | Topics and Well Written Essays - 500 words

UNIT 5-IP - Essay Example In statistics, for instance, if you take an exam and you fail it, statistically speaking the probabilities of passing the exam the second time around are higher. The more you take the exam the better scores you should obtain. This is a comparison made to, good judgment comes from experience. The more experience you have in a given situation the better you are able to make decisions. The difference between making judgments based on experiences and taking an exam over and over again is that, the exam is the same one and the situation in life may be similar but not the same. You have different players involved, other circumstances, other decisions to take in the process of making them, and other people may be affected by the decision(s) you make. This is a big responsibility. It is not only you the one that is involved but there are repercussions on other peoples ´ lives by a decision you have made or vice versa. This refers to making bad judgments and obtaining experiences. A marriage, for instance, you fall in love, do all the things psychologists tell you to do: communicate what you will put into the relationship and what is expected of the other person, go grocery shopping, go to religious ceremonies, cook together, wait for a year to get married and other identified tasks. After following all of the suggestions, a year later you are on the divorce statistics. There are no formulas for choosing a partner and there are no formulas in raising children. In the past there were no schools to become a parent and how to raise your children. It was a trial and error procedure. Parents were the models liked it or not. Today, there is an increase of interest by people wanting to know how to raise their children, wanting to go to seminars where they teach strategies on raising children, and in a few decades it will be known if it was worth while or not. This is the first generation to start

Math 5 Essay Example | Topics and Well Written Essays - 250 words

Math 5 - Essay Example (2) Find two informative websites that cover metric and or customary units and post a link to them. Discuss the similarities and differences between the two sites. Explain which site do you prefer and why? The two informative websites are http://lamar.colostate.edu/~hillger/common.html which presents the commonly used metric system of units and http://www.conservapedia.com/US_Customary_System_of_Units which demonstrates the US customary system of units. In the metric system, quantity pertaining to length, thickness, distance, or girth is measured in terms of ‘meter’ while the customary system consists of inch, foot, yard, and mile (statute or nautical). Based on metric units, the volume may be in millilitre (mL), cubic centimetre (cm3), liter (L), and cubic meter (m3) whereas based on the US customary units, liquid volume is quantified by the units in wide use like ounce, pint, quart, and gallon. I prefer the site for customary units because most people have become accustomed to them especially with reference to commodities in marketplace and other commercial establishments where measurements can be pictured with ease through containers and corresponding shapes that repre sent customary

Letters to Friend Essay Example for Free

Letters to Friend Essay My host family were consisting of the old lady thats name Peggy and she were hosting two students before we arrived there. Shes very kind women, Towards the middle of my spring vacation, We were looking for american high school for next semester. But poor us, most of the schools got fully enrolled for next semester. So we tried to contact the rest of the schools that we knew from our friends, relatives or family. And finally we found out that one of the school thats called The newman high school still opening for enroll next semester. Lucky us that Peggy used to be the principle of the language school before, so she suggested us a lots of stuffs to prepare. We have been going to the News burry street, Havard university as long as I remembered. We know the best places for sight seeing. Where all the best rides , which park is the best. On day though while we were planning our next trip we decided that which days will we going back to EF. And we decided to stay in Boston for four more days in the hotel. It was a wonderful experience that we went there, walking around the city with my friends having just a map in my rucksack. Even though my summer was loaded with activity, it still seemed like a long break. After spending so much time in Boston, chilling around, and attending a guitar competetion , I felt like I needed more vacation! It was a wonderful experience and I learned a lot . This trip gave me an unforgettable impression of Massachussets What about you ? Where did you go on your spring vacation ? Please write soon Yours, Jay

Hitler Invading The Soviet Union History Essay

Hitler Invading The Soviet Union History Essay During the summer day of July 22nd, 1941, Adolf Hitler attacked the largest country, geographically, in the world, Russia (Hitlers Invasion and Russia). The people of Germany thought that Hitler was insane if he wanted to actually invade the Soviet Union (Hitlers Invasion). Three army groups attacked Russia on June 22nd 1941. Army Group North, led by von Leeb, Army Group Centre, commanded by von Bock and Army Group South commanded by von Rundstedt (Trueman, Barbarossa). Russia was defended by four army units. Though Russia had a large army, the purges had wiped out a considerable part of the armys senior commanders (Trueman, Barbarossa). Hitlers forces initially won many battles and had many victories against the Russians (Trueman, Barbarossa). However, these victories soon turned bad due to several crucial mistakes that Hitler let slip. Hitler should not have attacked Russia because of his failure to anticipate the abilities of the Red Army, the weather of Russia, and his faulty lea dership during the operation. The German Armys failure to anticipate the abilities of the Russia Red Army was one of its key reasons for failure. The Red Army was able to mobilize twice as many troops as the Germans had initially estimated (Barbarossa). The Russians were able to replace their fallen armies far quicker than the Fuehrer had expected and therefore the German Army had to halt in order to get more supplies (Barbarossa). This contributed to Germanys encountering of the Russian Winter. Furthermore, the Russians were prepared to lose hundreds of thousands of men and were prepared to sacrifice equipment as shown in their victory at Kursk (Kursk). The Russian Army also proved its ability to replace its soldiers quickly allowed it to repair losses in the Army while the German Army lost people while its resources were lagging behind (Stalingrad). The Soviets also proved very skilled in raising and training many new armies from the different ethnic populations of the far flung republics. (Barbarossa). This al lowed them to survive the critical six months of the battle even if they had poor equipment and training. According to Operation Barbarossa, the German army had problems with their infantry throughout the conflict while Russia had a well numbered force. Though the German army won many victories, this gave the Russians some advantage. With these kinds of crucial underestimations, the Germans became under-supplied and their forces began to progressively weaken. In addition to the tactical failures, the German control also underestimated the leadership of the Soviet Union. The Germans thought that the Soviet government was completely ineffective (Barbarossa). With this belief the Germans hoped that the government would collapse from the attack. This, however, did not happen. This made it harder for the Germans who were anticipating a short battle that was to end by fall of 1941 (Barbarossa). The Germans failure to anticipate the Russian potential was one of their key factors in losing the Russian Invasion. Another crucial factor that became an obstacle for the Germans was the Russian winter. Hitler had prepared for a quick war, in turn; he failed to prepare well to wage battle during the harsh Russian winter (Barbarossa). The temperatures dropped to 50 degrees below the zero (Stalingrad). Entire divisions died from the brutal temperatures (Russian Winter). The equipment and vehicles that they had froze (Barbarossa). This significantly affected Operation Barbarossa due to the large losses. The German offensive was slowed to a crawl because of the numeral failures that were inflicted by the Russian winter (Russian Winter). When winter struck, the German troops lacked the winter equipment needed and the rations that the Army required (Stalingrad). German weapons malfunctioned in the cold. Lubricating oils were unsuitable for these temperatures, leading to engine malfunction and misfiring weapons (Barbarossa). Without the airplanes and weapons, the Germans were virtually defenseless. At th is point, the German army was at an especial disadvantage. According to the article Operation Barbarossa, the soviet soldiers did not have such severe problems. The Russians used insulating blankets to cover their aircrafts so that the engines did not freeze and lighter-weight oil was used. Germans had problems with their fuel due to the lack of anti-freeze (Barbarossa). The Russian winter caused great losses for the German army and after the Battle of Moscow, the Germans had to retreat and revise their war plans regarding Russia. The Russian winter again crippled the Germans, who even after the experience, did not prepare better for the siege of the Crocuses and Stalingrad (Stalingrad). The German haste for victory and battle severely affected them in their preparations regarding Operation Barbarossa and, therefore, the Russian winter took the Germans by surprise. In addition, Hitlers decision to stay even after knowing that a repetition of Napoleons disastrous retreat from Moscow (Barbarossa) was very likely, led to loss of valuable men and resources. With the Russian winter being the most severe that year than any other, the Russians were able to maintain their position. The third reason that Germany should not have attacked Russia was that the plan lacked logistical planning. One example is the winters of 1941 and 1942. Both times the Germans were caught by the horrendous Russian winter unprepared (Barbarossa and Stalingrad). One would think that at least after experiencing the cold winter of 1941 the Germans would have prepared better for the winter of 1942 when they invaded Stalingrad. The German Army command also ignored one crucial warning. The German army could not be continuously supplied to wage long combat (Barbarossa). During the Battle of Stalingrad, the army had to stop several times so that its resources could catch up and usually resources were lagging far behind (Stalingrad). The Nazi command assumed that it would within five weeks; the army would be able to take down the Red Army (Barbarossa). According to Operation Barbarossa, the German infantry rushed ahead about 300 mi. (480Â  km) while the supplies were struggling to barely catc h up. The lack of constant supplies slowed down the blitzkrieg down significantly. The Germans had seriously overestimated the quality and condition of the Russian transportation network. The differences in the railroad configurations and the fact that the Russian people had dismantled the railroads near the border (Barbarossa). In addition to the supply problem, the German army executed certain tactics that made their defeat possible. One of these tactics was sending the bulk of the sixth army in Stalingrad (Trueman). Marshall Zhukov was able to surround the army of Paulus in the city and destroyed virtually the entire army by depriving them of supplies (Stalingrad). Planning errors such as not securing the transportation before proceeding, and sending almost the entire army into a city, caused huge problems and losses for the Germans. Faulty planning was a main problem that Hitler should have considered before attacking Russia. Hitlers decision to attack was supported by Germanys military status at the time, however; due to some serious flaws that could have been prevented before attacking the Soviet Union. Hitlers racial views toward the Russian people blinded him to the real facts that were there (Hitlers Invasion). Hitler should also have analyzed history better because no one has ever conquered Russia completely. Russias large size and horrendous weather were able to protect it even though many loyal Russian soldiers gave up their lives for mother Russia. Also by enraging Russia, Hitler caused his own downfall and the defeat of Germany. Russia destroyed almost three times as many divisions as the Allies during D-Day in Normandy (Hitlers Invasion). The invasion of Russia was a fatal mistake for Hitler and Germany.

Cold War :: essays research papers

There are two boys at school who really hate each other. One just can’t stand the other’s existence. The odd thing is that they don’t know why they hate each other. Another odd thing is that they have never fought. They have come pretty close, standing toe-to-toe; staring at each other, but one of them always backs off. Whenever they face off, each of them has his own squad of cronies, ready to jump in at the twitch of an eye. What started as two guys accidentally bumping into each other could quickly escalate into an all out brawl at the drop of a dime. The silence is deafening. The two boys’ stares are cold and alarmingly deep. Their fists are clenched and their jaws are tightly closed. Their breathing becomes rapid. Rage wells up and fills their eyes. Onlookers hold their breath in anticipation of the carnage that is to come. The whole school knows that if these two actually threw down, there would be no holding back. Hearing the lack of noise and seeing the circle of kids, teachers, coaches, and the school resource officers come rushing to the scene. The two boys slowly back away from each other, neither one taking his eyes off the other. Everyone goes back to what they were doing, but the cloud of tension still hangs thick in the air. Other kids wonder why these two never actually fight. With so much hate for one another it seems as though they should have clashed by now. The answer is simple. Each one knows that his hatred for the other is so intense, so fierce, and so pent up that if it were ever unleashed on the other, there would be no way to save his life. Each one also realizes that there is a slight chance that the other is stronger, quicker, more agile, and a better fighter. He may actually lose, which would mean certain death, as the rage in the other’s heart is just as fierce as his. They don’t fight because they know the consequences would be severe, no matter how the conflict turned out. Imagine what would happen if one of the boys decided to throw a punch. Another would surely follow. They would have continued beating each other until one of them was annihilated. The friends of the defeated one would retaliate, and the friends of the victor would defend.

Throwing a Surprise Birthday Party

Throwing a surprise birthday party for someone is not an easy task, it takes patience and planning. Surprise parties are usually thrown for friends and family usually on birthdays or accomplishments and are pretty fun to participate in. In this event everyone is aware of it except for the person the surprise party is being thrown for. You have to know where its going to be held, have everyone on the same page, and that it’s a party afterwards. Planning for these types of events can be a little hectic but the ending result it’s usually priceless. First, you have to choose where the event is going to be held.This is the first step because where spacing is everything. The amount of people helping for the surprise depends on how small or large of sale it should be. The people involved in the surprise should all have the same attitude and should all be ready to surprise. The event can be at a familiar place because it would be less likely for the person to know it’s a surprise. Next, you have to make sure everyone is on the same page. This is key when throwing surprise parties. Make sure you let it be known to all participants that it is a surprise, meaning that a particular person doesn’t know its happening.It should stay that way until it is over with. Usually when everyone is on the same page things go smooth and as planned. When the party boy or girl is coming through the door it is very important that everybody hiding in their spots all hop out and scream â€Å"SURPRISE! † as they jump out. They reaction given is usually a priceless one. One they will remember for a long time. With that being said, when throwing a surprise party you have to make sure you have a gift that the person has wanted. This adds to the â€Å"surprise† in the surprise party. Being around friends, family and loved ones already makes it a great experience.Adding a great gift would be even better. Great gifts are always memorable. Consequently, you can’t just have that big surprise and let that be the highlight of the night. Dim the lights crank up the tunes and lets have a party. Adding great music and food to top off the celebration makes everything worthwhile. All in all, a good surprise party is not that hard to accomplish. With gathering your friends and loved ones, making sure they are on one accord, having a successful surprise, good gifts and a party afterwards. There isn’t any other surprise party that can beat it.

How Effective Are Various Methods in Reducing Recidivism Essay

Prison, non-custodial sentences and rehabilitation seem all failed in reducing recidivism; however, there is little and limited evidence to support non-custodial sentences, as well as some people think if rehabilitation could be implemented effectively, it would work. Although the advantage of prison is keeping our society from dangerous people, when it comes to reducing recidivism rate, the effect of prison is disappointing. The public usually think that imprisonment is safer for communities; however, it appears powerless to deter inmates from committing crime again. In the article, â€Å"Study shows building prisons did not prevent repeat crimes†, Fox Butterfield (2002) cites a large-scale study of recidivism from the Bureau of Justice Statistics, which investigated up to 272,111 former prisoners in 15 states during the first three years after being released. It found that 67% of inmates broke the law again in three years right after their release in 1994. It is surprised that it does not make any difference to recidivism rate which was studied in 1960’s, and it is even 5% higher than the study done in 1983. In addition, it indicated that the more rearrest records a criminal has, the higher recidivism rate he has. The inmates who have more than 15 prior arrests have 82. 1% of recidivism rate. Nevertheless, according to Emily Kingham’s article (2006), she believes that prison forces offenders to regret and reflect on their behaviour; as for the reason that criminals cannot reject the temptation of committing new crime is because of inadequate provided support. In spite of this, some experts have admitted that prison does not work in terms of reducing recidivism rate (Considering the alternatives 1978; Finckenauer 1988). Some limited evidence has shown that non-custodial sentences may decrease recidivism; regardless of some experts being sceptical about their desired achievements. On the one hand, alternative sentences can help government save money and alleviate over-cramped number of criminals in prison (Considering the alternatives 1978). On the other hand, Kingham(2006) points out that alternative sentences do nothing but return prisoners to their original circumstances, which result in unawareness of their crimes and the onsequences. One study indicated that through one of alternative sentences, intensive probation, recidivism rate is less than 20%; however, the evidence maybe weak as the study has not been completely put into practice (Considering the alternatives 1978). Furthermore, in the Minnesota, alternative sentences have been successfully adopted to keep criminal rate not increasing, but it may not be convinced because of the source not being confirmed (Considering the alternatives 1978) . While some people argue rehabilitation is also failed in reducing recidivism rate, some authors counter that if government could support rehabilitation, recidivism rate would decrease. According to the article, â€Å"Prison†, James O. Finckenauer (1988) cites some studies, which shows that even though the government has already provided with good rehabilitation programmes, they cannot achieve reformatory of inmates. On the other hand, this position is contested by Joan Petersilis (cited in Butterfield 2002), a professor of criminology at the University of California at Irvine and an expert on parole, who says that state governments spent such little money on rehabilitation programs that inmates do not receive sufficient help with drug addition, work skill and preparation for a new life, which may lead increasing recidivism rate. Butterfield (2002) further cites the statement by Mr. Travis, who also argues that criminals return to crime.

Attachment Theory and Child Essay

An attachment is a two-way emotional bond in which people depend on each other for their sense of security. Although we forma attachments through out our lives, psychologists are particualry interested in the attachments formed between a child and his/her primary caregiver.1 This essay will examine the role of attachment in childhood and it’s subsequent formation of relationships. Most babies of mammals exhibit the same patterns as human infants; they seek proximity to the mother and react with anxeity on seperation from her, which is the essense pf attachment behaviour. John bowlby believed that attachment was an innate pattern and it helped infants to survive. Bowlby had observed how baby monkeys reacted with distress on sepearation from their mother for a brief period. The mother and baby both called for each other. This shows that attachment is essential for survival however, it can be argued that research relating to animals cannot be generalised to humans. Bowlby’s theory of attachment is that children have a biological need to attach to their main caregiver as attachment helps serve the purpose of survival. The emotional relationship provides the infant with a set of expectations about relationships which stays with the child throughout life; this is known as the internal working model, and is a pattern for relationships the child may have in the future. If the child experiences love and affection, he/she will come to see him/herself as worthy of love and attention. This is the child’s working model as Bowlby sees it. The working model will determine the child’s relationship with other people and the way the child sees him/herself in the future. On the other hand, if the child experiences neglect or rejectionthey may develop a working model that is based on denial rather than on reality. Such a working model may contribute negatively to the the mental health of the child and the quality of their relationships with others in the future. Mary Ainsworth was a US psychologist who operationalised Bowlby’s concept so that it could be tested empirically. She devised an experimental procedure called the stange situation, which resulted in the classificatin of attachment patterns. In the strange situation an observer shows the caregiver and child into a room and then leaves. The caregiver watches the child play and a stranger soon enters the room. The stranger sits silently at first then talks with the caregiver and then tries to interact with the child. The caregiver leaves the room. This is he first seperation between the caregiver and the child. While the caregiver is absent the stranger continues trying to interact with the child. The caregiver returns and is reunited withnthe child. The stranger then leaves the room and the caregiver follows leaving the child alone. This is the second seperation. The stranger enters the room and once again tries to interact with the child. The caregiver returns for a second reunion and the stranger leaves. The findings resulted in the classification of three attachment types discussed below. Attachment type A, avoidant, is when the child shows apparent indifference when the caregiver leaves the room, and avoids contact when the caregiver returns. The child is apparently not afraid of strangers. Mothers of type A children tend to be insensitive and do not seem interested in their child’s play. Attachment type B, securely attached, is when the child is upset when the caregiver leaves and is happy to see the caregiver return. The child is easily comforted by the caregiver. The mothers of type B children are very intersted in their child’s play and actively support and communicate with the child during play. Attachment type C, ambivalent is when the child is very upset when the caregiver leaves the room, however, the caregiver finds it difficult to sooth the child when they return. The child seeks comfort but at the same time rejects it. mothers of type C children are inconsistent in their reactions to their children. Ainsworth concluded that the primary caregiver’s behaviour determines the attachment type of the child. A sensitive primary caregiver leads to a securely attached child. Insecure attachment will lead to problems in later life. Jerome Kagan (1982) suggested that innate differences in children’s temperaments influence how the environment interacts with them. Another impact on attachment is the family circumstances that a child is part of. A childs socio-economic environment has a major impact on the attachment type the child has. If a family is hit by povery the child may not recieve the necessary support and this could lead to a change in the attachment type. A risk factor in the development of mental health seems to be a lack of formation of attachment to important people during childhood. According to Goldberg (2000), the method is a unique combination of experimental and clinical methods. He he finds it a well standardised procedure which allows for natural interactions. Lamb (1985) claims that this widely used methodology is highly artificial and extrememly limited in terms of the amount of information gathered, and that it fails to take into account the mother’s behaviour. Marrone (1998) finds that although the strange situation has been criticized for being stressful-and therefore unethical- it is modelled on normal everyday circumstances when the caregiver must leave the infant for brief periods of timein different circumstances. However, it can be argued that exposing children to stress in experimental situations can be very different to everyday life. Van ijzendoorn and Kroonenberg (1988) carried out a major review of 32 world wide studies, involving eight countries and over 2000 infants. They found that there are differences within cultures in the distribution of types A,B and C. For example, Japanese studies showed complete absence of type A, but a high proportion of type C. There sems to be a pattern of cross-cultural differences, so that type B is the most common cross-culturally. Type A is reletively more common in Western European countries, and type C is reletively more common in Japan. He differences has been associated with differences in child-rearing. The results of these studies indicated that if we want valid interpretations of the strange situaton in a cross-cultural setting, we need to have good knowlege about child rearing. The cross-cultural validity of the strange situation methods of assesing attachment and the meaning of the classification classifications themselves has been questioned. The meaning of the strange situation has been challenged, in that it focuses on o the measurement of the attachment in terms of the infants reaction to the seperation and the subsequent reunion with the caregiver. It does not take into account that the meaning of seperation may differ across cultures. Japanese children are rarely seperated from their primary caregivers and so the seperation may be a very unusual situation for the child. this may mean something completely different to Japanese mothers and children than to American infants and mothers. Bowlby’s internal working model assumes that although the model can be modified, it remains relative;y stable throughout the lifespan. Hazen and Shaver (1987) were one of the first researchers to explore Bowlby’s attachment theory in relation to adult romantic relationships. They found the attachment theory a valuable perspective on adult love because it could explain both positive and negative emotions. Hazen and Shaver translated Ainsworth’s three attachment styles to make them suitable for adult relationships. Then they devised a â€Å"love quiz† in a local newspaper and ask respondents to indicate which of the three patterns best described their feelings toward romantic relationships. A self selected sample of 620 people, aged 14-82 years, responded to the love quiz. The mean age was 36 years. There were 205 males and 415vfemales. A second study used a sample of 108 college students. The researchers found that 60% of the respondants showed a secure attachment style and 20% showed the anxious ambivalent pattern, and 20% showed the anxious avoident pattern. The research also asked the respondents to describe their parent’s parenting style. People who were seecurely attached had said their parents were responsive and attentive, people who were anxious-ambivalant had rejecting and inattentive parent. Hazen and Shaver theorised that romantic love shares important similarities with early attachment relationships. They also found that differences in adult attachment wre related to how people felt about themselves. Although the researchers found some correlation between parenting style and attachment paterns, they went against drawing too many conclusions as this would be deterministic. In fact, it seems that as people get older, they are more likely to to be able to develop their own outlook and approach to life. The study was ased on a self selected sample and can therefore not be representative. Self report data is not always reliable, and since the study was carried out in the western world it cannot be generalised to everybody across different cultures. It can be seen through the strange situation that majority of infants are likely to develop an attachment type B, although, it is largely dependant on factors such as temperment, socio-economic factors, and parent styles. In addition, it can also be seen that the attachment style developed as a child can have a large impact on the attachment style involved in the formation of subsequent parent relationships.

Critical Analysis of a Project Business Case Essay

Critical Analysis of a Project Business Case - Essay Example A business case is used to present the strategies and evaluate the alternatives associated with the project plan. To critically analyze the business case regarding the proposal of Affordable Housing for Essential Workers in Port Hedland town in Western Australia, the business case can be looked into with an aim of reflecting on the goals and objectives of the business case as proposed, the valid opportunities and scopes that the case effectively addresses, evaluate the costs and benefits as proposed in the business case and identify the various economic, legal and non- economic benefits as well as the strategies and risks involved in the business case report. Also the business case should be analyzed critically to understand the level of alignment that it has with the vision and objectives of the organization undertaking the project. The rationale for developing the business plan and the risk factors and benefits of implementing the alternatives should also be critically evaluated. B ackground Port Hedland is located in Western Australia on the coastal region of Pilbara region. Due to the presence of a natural harbour, the area has developed as a service centre hub for many industries like gold mining and pearling. In 1960, large iron ore deposits were discovered in Pilbara which drove major changes in the townscape with developments in the construction of railway lines, harbours, accommodation and other facilities for the increase number of mining workers and their families moving into the town. Since then, Port Hedland saw major investments towards resource projects which established Port Hedland as a prominent administration and service hub. In the current scenario, Port Hedland has a huge service population constituting of more than 20,000 full time workers and around 3000 hour based workers. This is referred to in Appendix 1. The accommodation of the rapidly expanding work population has become a major challenge for the town (Government of Western Australia , 2012). The Western Australian Government has become much focused towards improving the living standards and qualities in port Hedland and turning the city into a modern and diverse city with several facilities, infrastructure and services being provided for the population in Port Hedland. The Analysis The greatest challenges for the government of Port Hedland are to develop sufficient infrastructure, land and housing to match the accelerated and unpredictable growth in the population and service workers number (Australian Bureau of Statistics, 2008). The business plan for Affordable Housing for Essential Workers in Port Hedland town can be analyzed to be in alignment with the current developments in the town area. The region is experiencing huge demand from the resource boom and has to particularly focus on the land and infrastructure projects to match up with the current and the future growth trends in the town. There are extensive plans made for Port Hedland city growth plan to offset the complex development, infrastructure and planning constraints. The business case under study is streamlined with the requirement of more developed infrastructure, housing facilities and other amenities to make the economy more diversified. The economic outlook in the town of Port Hedland looks perfect for new business investments particularly in the housing

Sasha Jensen's Interior Landscape Essay Example | Topics and Well Written Essays - 750 words

Sasha Jensen's Interior Landscape - Essay Example How she sees the world and life, how individuals should treat them, is expressed in the scene she describes when remembering that job in the dress shop, dealing with the bald, old Englishwoman and her daughter. This is how she would like to be, not how she was, or is. Already, we see the complexity of this character. She has suffered betrayal, dreadful poverty, the death of a child and many hurts and views herself as a victim. Yet she retains a fine sense of irony, the ability to see through others, and a recognition of her own condition and despair. She is contradictory in the extreme, This last comment gives an insight into Sasha's alienation, 'they' always seeing her in ways she does not perceive herself, 'they' always wanting to take from her. On the other hand, in contradiction, she agrees to, then seeks the company of the young Russian, visits the painter and goes to great lengths to improve her appearance, with make up, hair dye and a new hat. That these 'improvements' make Sasha feel good, signifies a universal truth, without offending feminist principles; that most females would relate to these feelings. She becomes empowered, this person who is at times incapable of expressing her intelligent and perceptive thoughts aloud, past or present. Using the strength of that empowerment, she sees Rene, the gigolo, as an opportunity to pay back for the hurts endured throughout her life. In fact, they recognize in each other, two outsiders, wounded in many ways. Sasha's perceptions are so damaged that she is unable to trust that he will cause no further hurt. So ali enated is she from the concept of human kindness, just for its own sake, that she continues to let her experiences prevent her from accepting his offer of just loving kindness for one night. While the prospect of meeting him again excites, Sasha encapsulates her feelings thus: 'I won't do a thing - not a thing. I will not grimace and posture before these

Annotated bibliography Example | Topics and Well Written Essays - 750 words

Annotated Bibliography Example Over 1000 samples were drawn from the population under study, this being a reasonable and practical sample size for such a study. Culture is found to impact the reward preferences, such impacts not being straight forward though. The study also reveals that reward preferences may not be impacted by cultural influences alone. It is instead influenced also be factors such as economic conditions among other contextual factors. The research was conducted using data drawn from one industry alone as opposed to several industries. There is a chance that other industries could reveal different results. Also, the countries featured in the sample share certain cultural characteristics which could lead to results only practical to countries with the same characteristics. It is also noted that the results may also have been affected by the difference in importance in the various cultural dimensions. Reward variance could have been impacted by organizational factors including the size of the organization and ownership. It is important to take culture into consideration when determining the reward schemes or strategies to apply for an organization’s workforce. In addition, other factors must be taken into consideration given that it is not only culture that influences these preferences. Understanding people’s culture in a multinational environment is greatly important to the human resource manager and to the reader. The reader gets to appreciate Hofstede’s framework as it provides practical contributions with respect to culture. The reader realizes the importance of culture as a factor in rewarding employees especially when dealing with multinational companies and organizations that are served by people from of different cultural backgrounds. The audience furthermore gets to appreciate how much employee preferences affect reward management at the international

Do governments exploit its people Essay Example | Topics and Well Written Essays - 750 words

Do governments exploit its people - Essay Example The third point that will be scrutinized in the essay is how governments exploit her people in cheap labor. Lastly, government use human weakness behavior to exploit her people, thus accepting the existence of certain companies in the country. These companies produce addictive products, some of which are not healthy to the human body. It is always seen as though the employers somehow exploits their workers by not paying them more profits, while in the reality, after a worker looks at his pay check , he will realize the real exploiter is the government. The government takes several forms of taxes before the paycheck even reaches the worker, resulting to net loss. Citizens are nothing more than serfs are under the current taxation system, serving government and those in power (Floyd 16). Over-taxation denies the ability of a worker to decide how best he can use his salary earned. People are therefore, unable to meet their basic needs with the low NET salary. Although the government imposes high taxes on its people they still end up paying more to receive public services e.g. in hospitals and schools. Tax avoidance by huge firms, organization and political leaders undermines the faith of the public in the government. All these injustices and unfairness in taxation by governments erodes the social values that abide t he societies together (Floyd 27). Nevertheless, these taxes are being invested in lobby groups and political investments. Pluralistic ignorance has been used by the government to influence the minority group’s behavior and beliefs to that of the majority to its own benefit (Jens 12). It results people supporting something that they really do not like. Citizens believe other’s supports reflect their true thoughts. Governments have joined in the social media like twitter and face-book making more people takes part on their discussion. The government does this to manipulate people

Abortion the topic of debate in the media Essay

Abortion the topic of debate in the media - Essay Example I am prepared to argue that abortion should not be legalized as instead it becomes common, takes away the value of human life, is not a 1 person issue, and it in fact causes women in some countries to be less free. In Mascle’s article she believes that in our society the illegalization of abortion is just another way to keep men at the top and women struggling at the bottom. She believes that taking the woman’s right to say no to giving birth to an unwanted child away gives men the upper hand. This in turn leaves women once a gain feeling powerless. She says, â€Å"Pregnancy and child care have long been ways that men have controlled and dominated women as well as restricted their education and professional lives (Mascle, 2).† She also believes that this not only works to dominate women but it also targets the poor and underprivileged. Mascle also believes that instead of spending a vast amount of money on trying to make sure that abortion is illegal, organizatio ns and individuals should be using this same money to help. She thinks that this money could be used to help the already helpless and needy children and disadvantaged women we have in our world. A third reason Mascle states in her article for the legalization of abortion is that women should not have to be forced to go through the physical procedure of giving birth. She says, â€Å"Pregnancy and child birth is a physical ordeal that can have a lifelong impact on a womans mental and physical health and well being (Mascle, 2).†

Corporate Governance Essay Example for Free

Corporate Governance Essay In a commercial organisation, the board of directors is typically charged with the key responsibility for corporate governance – protecting the rights of shareholders and creditors, ensuring contractual obligations and regulatory compliance. In the public sector, the elected government is typically responsible for corporate governance, and in semi-government and statutory bodies like State Rail, Sydney Water, the Australian Broadcasting Authority, the University of NSW, etc – and in not- for-profit organisations – governments will usually mandate a body similar to a board of directors with the responsibility for corporate governance. What does corporate governance involve? In a recent article, Gomez Korine (2005, pp. 739-752) propose that: Corporate governance can be understood as a set of contracts that defines the relationships among the three principal actors in the corporation. To simplify what this actually means, corporate governance is the set of relationships where: †¢A key stakeholder whom they refer to as the sovereign (in the case of commercial organisations this would be the shareholders; in the case of public sector agencies, the elected government; for not-for-profit organisations this is often the ‘members’ or other key stakeholders as defined by legislation) †¢sets in place a governing body (eg, board, council, senate, etc) with responsibility for overseeing the actions of the governer (management, staff, employees, volunteers, players, etc) Increasingly, societies and governments are reacting to a rapidly changing world surrounding them, and modifying the regulations affecting ‘corporate governance’ accordingly. The numbers and interests of stakeholders who are affected by the actions of organisations is expanding. Organisations are being seen to impact on: the economy the natural environment society through opportunities for work and employment conditions of work family life, etc Consequently, there are increasingly complex expectations placed on organisations of all sizes to consider and take responsibility for decisions and actions beyond simply their ‘money making’ or other purposes and goals. Corporate governance covers a large number of distinct concepts and phenomenon as we can see from the definition adopted by Organization for Economic Cooperation and Development (OECD) – â€Å"Corporate governance is the system by which business corporations are directed and controlled. The corporate governance structure specifies the distribution of rights and responsibilities among different participants in the corporation, such as, the board, managers, shareholders and other stakeholders and spells out the rules and procedures for making decisions in corporate affairs. By doing this, it also provides the structure through which the company objectives are set and the means of attaining those objectives and monitoring performance†1. From this definition we see that corporate governance includes the relationship of a company to its shareholders and to society; the promotion of fairness, transparency and accountability; reference to mechanisms that are used to â€Å"gov ern† managers and to ensure that the actions taken are consistent with the interests of key stakeholder groups. The key points of interest in corporate governance therefore include issues of transparency and accountability, the legal and regulatory environment, appropriate risk management measures, information flows and the responsibility of senior management and the board of directors. Harshbarger and Holden (2004) point out that while many of the governance issues that organizations face are not new, the environment in which they confront them is more challenging than ever: State and Federal law enforcement have applied significantly increased resources and a more aggressive philosophy toward confrontation of governance lapses; the media spotlight has increased awareness among those constituents directly affected as well as the business community as a whole; shareholder proposals are taken more seriously; and the judiciary has demonstrated its willingness for a more stringent definition of good faith. As well, there are a number of factors that have brought ethical issues into sharper focus, including globalization, technology and rising competition. Van Beek and Solomon (2004) also note the ability to deliver a professional service will necessarily take place in an environment in which there is an increasing tendency towards individuality, while society as a whole becomes more global. The new realities of corporate governance show that no entity or agent is immune from fraudulent practices and have altered the way companies operate; they have re-defined the baseline for what is considered prudent conduct for businesses and executives (Dandino, 2004). CORPORATE STRATEGY Strategy can be developed at many levels – in a multi-layered organisation there may be: †¢Corporate level strategy – decisions made for the whole corporation or organisation to gain the better of adversaries or attain ends. Business unit or divisional strategy – decisions made for the business unit or division to gain the better of adversaries or attain the business units end. Functional strategies – such as marketing/finance/huma n resources/IT/technology/ operational/production/etc. strategies. There would be marketing decisions (or finance or HR decisions, etc) designed to get the better of an adversary or attain a marketing/finance, etc, end. †¢So what do we mean by ends? Other terms that are frequently used here for the same concept are goals or missions or visions. Organisations typically have (or should have) a set of goals, desired outcomes or a view of their purpose (mission), or their future achievements and positions (visions) in mind. Ideally these are clearly articulated and understood by everyone in the organisation. When these ends (goals, mission, vision) are clearly understood, then the board, management, staff and partners of the organisation are able to ‘develop’ strategy to achieve these. What is a strategic plan? A plan, whether strategic, tactical, operational, marketing, finance – or whatever – is really just a set of decisions that have been captured in some form (document, web page, PowerPoint presentation, video, etc) that set out the answer to three key questions: 1. Where are we now? 2. Where are we going? 3. How will we get there? Accordingly, a plan is formed by: †¢analysing the existing and ex pected future trends and factors affecting the organisation/business unit, etc †¢setting down clear statements of the outcomes that will help to achieve the ends that the organisation has set itself (these statements of outcomes are commonly called objectives) †¢describing some tactics and actions that will lead to achieving the outcomes ETHICS IN A GLOBAL ENVIRONMENT The dawn of a global knowledge society with information-driven economies and expansion of cross-border trade as consequences of liberalization and globalization policy is placing new demands on business organizations for more innovative approaches in business ethics at both local as well as global business environment (Nissanke and Thorbecke, 2005). This premise is consistent with Brownlie et al. (1999) who indicate that; â€Å"What is it like to think new thoughts†¦ to undo the fragile web of assumption†¦ to render new images to the familiar†¦ to look anew at the world†¦ to see the ordinary and everyday from a fresh perspective?† Many research scholars today share this view and indicate that what they took for granted, assumed, believed and worked towards has been upended by those who argue that in order to ‘get it right’ in a global business environment, organizations must rethink their business ethics approach. Sheth and Sisodia (1999) also support this hypothesis by asserting that, the context of ethics in global business environment is changing in fundamental ways. The acceptance of law-like generalizations has to be, as they suggest, â€Å"Either enhanced or modified†. The old opinion of business ethics as â€Å"an oxymoron†, or that â€Å"business organizations do not have ethics† (Laczniak and Murphy, 1993) is being re-thought. The business ethics is increasingly being called into question from various quarters (Brownlie et al., 1999) and research scholars are developing the discipline in order to challenge the ethical complacency that existed in the past. Business ethics is ultimately the ethics of power, of how to handle the power of business and how that power is acquired, increased and exercised. The need for ethics in business has never been greater, precisely because the power of business was never so manifold and as extensive as it is today (Mahoney, 1997). The term ‘ethics’ has generally been used to refer to the rules and principles of right and wrong conduct. It therefore boils down to morality and good or bad conduct. Business ethics are a set of rules that stipulate how businesses and their employees ought to behave (Aldag and Stearns, 1991). DiPiazza (2002) says â€Å"I see ethics as a mission-critical issue†¦. deeply embedded into who we are and what we do. Its just as important as our product development cycle or our distribution system†¦its about creating a culture based on integrity and respect, not a culture based on dealing with the crisis of the day†¦We speak to ourselves every day, ‘Are we doing the right things?† Sheth, Gardner and Garret (1988) opine that ethical decision-making in a business environment is very complex, and that allegedly â€Å"guilty business practitioners have quite sincerely stated that they honestly did not realize that their actions could possibly create ethical problems†. Business organizations operating at international levels often find that many countries differ in what is considered wrong or right in a business market. IN TERMS OF SONY: ETHICS Ethical business conduct and compliance with applicable laws and regulations are fundamental aspects of Sonys corporate culture. To this end, Sony has established a Global Compliance Network comprised of the Compliance Division at the corporate headquarters, a global compliance leadership team, and regional offices around the world; adopted and implemented the Sony Group Code of Conduct; and set up Compliance Hotline systems through its Global Compliance Network all in order to reinforce the Companys worldwide commitment to integrity and help assure resources are available for employees to raise concerns or seek guidance about legal and ethical matters. In July 2001, Sony Corporation established the Compliance Division, charged with exercising overall control over compliance activities across the Sony Group, to emphasize the importance of business ethics and compliance with applicable laws, regulations and internal policies. The Compliance establishes compliance policies and structures for the Sony Group and performs crisis management functions. In July 2003, Sony established a regional compliance network comprised of offices in the Americas, Europe, Japan, East Asia*1 and Pan-Asia,*2 which are charged with exercising regional control over compliance activities to strengthen the compliance system throughout the Sony Group. Officers responsible for compliance in each region have the authority to issue instructions concerning compliance to Sony Group companies in their respective regions and, by cooperating with one another, are working to establish and maintain a comprehensive global compliance structure. To further reinforce global compliance efforts, a Compliance Leadership Team was formed in September 2009 as an additional component of the global compliance organization. The Compliance Leadership Team assists the Sony Corporation General Counsel and Compliance Division in identifying, developing and implementing key compliance strategies and compliance-related measures; encourages more active participation in Group-wide compliance activities from a larger group of key Sony personnel by involving not only the Regional Compliance Officers but also experienced legal/compliance personnel from Sony Group companies; and creates a global framework that by its very structure highlights the companys compliance priorities and commitment to best practices. *1Coverage area of East Asia compliance office: Mainland China, Hong Kong, Taiwan and South Korea *2Coverage area of Pan-Asia compliance office: Southeast Asia, Middle East, Africa and Oceania *3 The Americas Office is responsible for Sony Corporation of America, the Sony Pictures Entertainment Group, and the Sony Music Entertainment Group, in addition to the Electronics Group companies in the Americas Region . The Sony Europe, East Asia and Pan-Asia Offices are responsible for the Electronics Group companies in their respective regions. The Japan Office is responsible for Sony Corporation, the Sony Computer Entertainment Group, and Sony Financial Holdings, in addition to the Electronics Group Companies in Japan CORPORATE GOVERNANCE: Sony is committed to strong corporate governance. As a part of this effort, in 2003, Sony adopted the Company with Committees corporate governance system under the Companies Act of Japan. In addition to complying with the requirements of applicable governance laws and regulations, Sony has introduced its own requirements to help improve the soundness and transparency of its governance by strengthening the separation of the Directors function from that of management and advancing the proper functioning of the statutory committees. Under Sonys system, the Board of Directors defines the respective areas for which each of the Corporate Executive Officers is responsible and delegates to them decision-making authority to manage the business, thereby promoting the prompt and efficient management of the Sony Group. Sony Corporation is governed by its Board of Directors, which is appointed by resolution at the shareholders meeting. The Board has three committees (the Nominating Committee, Audit Committee and Compensation Committee), consisting of Directors named by the Board of Directors. Corporate Executive Officers are appointed by resolution of the Board of Directors. In addition to these statutory bodies and positions, Sony has Corporate Executives who carry out business operations within designated areas. Board of Directors: Determines the fundamental management policies of the Sony Group Oversees the management of Sony Groups business operations Appoints and dismisses the statutory committee members Appoints and dismisses Representative Corporate Executive Officers and Corporate Executive Officers Nominating Committee: Determines the content of proposals regarding the appointment/dismissal of Directors Audit Committee: Monitors the performance of duties by Directors and Corporate Executive Officers (with respect to processes in place to ensure the adequacy of the financial reporting process, to enable management to ensure the effectiveness of internal control over financial reporting, to ensure timely and appropriate disclosure, and to ensure compliance with applicable law, Articles of Incorporation and internal policies). Monitors the status of any other items described in the Internal Control and Governance Framework determined or reaffirmed by the Board of Directors in accordance with the Companies Act of Japan. As part of its monitoring, attends the Nominating Committee and Compensation Committee meetings. Oversees and evaluates the work of the independent auditor (including to evaluate the adequacy of its independence and its qualification, to propose its appointment/dismissal or non-reappointment, to approve its compensation, to evaluate the appropriateness of its audit regarding the financial results and internal control over financial reporting, and to pre-approve its engagement for any services other than audit services to be provided) Prepares the Audit Committee Review Report in which the Audit Committee expresses its opinion on the performance of duties of Directors and Corporate Executive Officers, on the Business Report and on the independent auditors audit procedures and results based on its review activities including review of the matters subject to the Committees opinion in the Audit Committee Review Report. Compensation Committee: Sets policy on the contents of individual compensation for Directors, Corporate Executive Officers, Corporate Executives and Group Executives, and determines the amount and content of individual compensation of Directors and Corporate Executive Officers in accordance with the policy Corporate Executive Officers: Make decisions regarding the execution of Sony Group business activities within the scope of the authority delegated to them by the Board of Directors Corporate Executives: Carry out business operations within designated areas, including business units, headquarters func tions, and/or research and development, in accordance with the fundamental policies determined by the Board of Directors and the Corporate Executive Officers