Sunday, May 24, 2020

Essay on The Sweet Song of Dante Alighieris Siren

The Sweet Song of Dante Alighieris Siren Among the various tools Dante Alighieri employs in the Commedia, his grand imaginative interpretation of life after death, scenes involving figures and beasts from classical mythology provide the reader with allegories and exempla effectively linking universal human themes with Christian thought and ideology. Among these, the figure of the Siren, found in Canto 19 of the Purgatorio, exists as a particularly sinister and moribund image. Visiting Dante in a dream upon the heights of Mount Purgatory, the Siren attempts to seduce the sleeping traveler with her sweet song. Dante finds himself on the brink of giving in to her deadly charms when Virgil, through the intercession of a heavenly lady,†¦show more content†¦These seductive creatures however, as seen in the piles of decaying bodies upon the shores of their island, are truly creatures of death. Vernant further asserts, they are death, and death in its most brutally monstrous aspect: no funeral, no tomb, only the corpse s decomposition in the open air (104). Thus, the reader finds that the traditional mythological aspects of the Siren-overwhelming temptation, pleasures of the flesh, and ultimately death-are vital to understanding its presence in the Commedia. In order to attempt a full explication of Dantes Siren, the entire context of the encounter must be examined. At the end of Canto 18, the traveler tires and drifts into dreamy sleep. Just before dawn, the dream of the Siren disturbs his slumber upon the terrace of sloth. Prior to this, the traveler had found himself fading away into sleep, but was prevented when a group of repentants rushed by him. After conversing with some of them, however, his thoughts wander, and he succumbs to somnolencey. The traveler describes his train of thought, a new thought started forming in my mind, / creating others, many different ones: / from one to another to another thought / I wandered sleepily, then closed my eyes (Purgatorio 18.141-44). As his mind wanders from one frivolous thought to another, Dante the traveler capitulates to the false sense

Wednesday, May 13, 2020

Fun Survey for ESL/EFL Learners

A common comment made by new English students is that they want to improve their conversational skills. In fact, many students complain that their grammar is OK, but, when it comes to conversing, they feel they are still beginners. This makes sense — especially in academic settings where the emphasis often tends towards structural knowledge. As a first year, enthusiastic ESL/EFL teacher, I can remember striding into class ready to help students converse — only to find out that what I had chosen was of little or no interest to my students. I stammered through the lesson, trying to cajole my students into talking — and, in the end, doing most of the talking myself. Does this scenario sound slightly familiar? Even the most experienced teacher runs into this problem: A student wants to improve his/her speaking ability, but getting them to state an opinion is like pulling teeth. There are many reasons for this common problem: pronunciation problems, cultural tabus, lack of vocabulary for a given topic, etc. In order to combat this tendency, its good to gather a little background information on your students before you begin your conversation lessons. Finding out about your students well ahead of time can also assist in: planning out longer arcs of learning topicsunderstanding the personality of your classgrouping students for activitiesfinding the right authentic materials that will hold your classs attention through the tough bitssuggesting individual research topics for class presentations Its best to distribute this type of fun survey during the first week of class. Feel free to distribute the activity as homework. Once you understand the reading and study habits, as well as the general interests of your class, you will be well on your way to providing engaging materials that will actually encourage your students to say more than yes or no the next time you ask them to make a comment. Fun Survey for Adult ESL/EFL Learners Imagine you are having dinner with your best friend. What topics do you discuss?Imagine you are having a work lunch with colleagues. What topics do you discuss that are non-work related?What do you like best about your profession?What do you like least about your profession?What do you like to read? (circle items)FictionAdventure storiesHistorical fictionScience fictionComic booksThrillersShort StoriesRomance novelsOther (please list)NonfictionBiographyScienceHistoryCookbooksSociologyComputer manualsOther (please list)Do you read any magazines or newspapers? (please list titles)What are your hobbies?What places have you visited?What type of things do you like: (circle items)GardeningGoing to museumsListening to music (please list type of music)MoviesWorking with Computers / Surfing the InternetVideo gamesWatching TV (please list programs)Playing sports (please list sports)Playing an instrument (please list instrument)Other (please list)Think about your best friend, husband or wife fo r a minute. What do you have in common with him/her? Fun Survey for Student ESL/EFL Learners Imagine you are having dinner with your best friend. What topics do you discuss?Imagine you are having lunch with classmates. What topics do you discuss that are school related?Which courses do you most enjoy?Which courses do you least enjoy?What do you like to read?  (circle items)FictionAdventure storiesHistorical fictionScience fictionComic booksThrillersShort StoriesRomance novelsOther  (please list)NonfictionBiographyScienceHistoryCookbooksSociologyComputer manualsOther  (please list)Do you read any magazines or newspapers?  (please list titles)What are your hobbies?What places have you visited?What type of things do you like:  (circle items)GardeningGoing to museumsListening to music  (please list type of music)MoviesWorking with Computers / Surfing the InternetVideo gamesWatching TV  (please list programs)Playing sports  (please list sports)Playing an instrument  (please list instrument)Other  (please list)Think about your best friend for a minute. What do you have in common with him/her

Wednesday, May 6, 2020

The Leader of Future Free Essays

Running Head: THE LEADER OF THE FUTURE Chantell Hilliard Post University The Leader of the Future BUS 508 December 15, 2012 Professor Carolyn Shiffman Table of Contents Executive Overview†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦ 3 Challenges for future leaders†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. We will write a custom essay sample on The Leader of Future or any similar topic only for you Order Now . 4 Blueprint for dynamic planning†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦.. 4 Areas of focus for leaders of the future†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦.. 5 Lessons from past leadership†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦. †¦. 7 Future Generational Workforce†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦8 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦. 9 References. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦. †¦.. 10 Executive Overview What does the leader of future look like? This question reflects on the Baby Boomers generation transitions into retirement leaving the next generation to move into leadership positions. For the next generation to transition into the once Baby Boomer workforce, future leaders have to face a range of challenges. This generation will need to learn how to monitor external threats and opportunities that can affect an organization. Leaders of the future have different leadership style from their counterparts. The next generation will have to learn from past leadership behaviors. Future leaders need to become technology savvy. They will also have to become acquainted with different cultures and practice the art of shared leadership. To succeed in a competitive business world, future leaders will have to develop a leadership style that fits the standards of an authentic leader. Challenges for leaders of the future As the business world changes, leadership roles will present challenges. The challenges that a leader will face knowing how to communicate is an important aspect for leaders to be effective. Through effective communication, leaders encourage others to trust and understand what is needed to be done within the organization. However, without effective communication a leader may not be able to lead his or her group effectively. Another distinctive challenge that leaders of the future will encounter are managing conflicts. Future leaders will have to recognize conflict that is necessary and conflict that distracts subordinates and escalates. A leader who does not address conflict can see results lost productivity and lost revenue. If leaders of future want to increase performance they need to learn how to put aside personal feelings while dealing with conflicts among employees. Blueprint for dynamic planning The blueprint for dynamic planning is how a leader assesses external and internal analysis on opportunities and threats facing the organization environment. For an organization to have success, a leader needs to complete a SWOT analysis. Completing a SWOT analysis will enable a leader to focus on the organization strengths and weaknesses, spot opportunities, and lastly analyze any threats. The SWOT framework is a powerful planning tool that helps a leader understand the organization nice in the market and distinguish the company from their competitors. Monitoring the external environment requires a leader to understand opportunities for the organization and threats that will hurt the organization growth. These external elements include customers, government, economy, competition, and public perception. The importance of customer relationships can help a company find ways to influence their customers to buy products and to improve sales. Government regulations are important to monitor because new laws and regulations can affect a company profit margins and determine if a company can ship their products into foreign markets. The external business environment can also exert the pressures of the economy. A leader should play close attention to the economy growing or collapsing. Monitoring the state of economy is crucial for leaders in the ever changing business world. For example, companies might need to lower prices during recessions. Because of the various economic shifts, leaders of the future will need to adapt their marketing strategies. Competition has a significant effect on an organization external environment because competitors are continually differentiating their products and service from its competitors. Monitoring the competition will allow a leader to have a competitive advantage in the market. Lastly, a future leader should monitor any scandals or negative perceptions about the company. While a negative image can hurt company sales, it can eventually hinder growth and success. Areas of focus for leaders of the future If future leaders want to be effective they need to increase their focus on new technologies, appreciation of cultural diversity, and learn how to share leadership. Because of the rapid technological changes in the world, future business leaders need to be technology savvy. Having the ability to know the importance of technology, gives the future leader a competitive edged. Technology as we know it continues to evolve. Bennis (1992) suggest that leaders of the future need to embrace technology, if not they are sure to be unsuccessful on â€Å"capitalizing on the opportunities that arise in this fast-evolving competitive arena† (Bennis, 1992, p. 189). The business world is becoming global. Leaders of the future should focus on cultural diversity because a cultural diverse workplace promotes several advantages for an organization. If leaders don’t respect the differences in other people’s cultural background they may risk falling behind as an effective leader. Understanding other people’s culture is considered a good business practice. If future leaders want to succeed in the business world, they need to implement motivational strategies that will inspire people in different cultures. To achieve a positive and collaborative environment, leaders have to embrace mutual respect amongst their diverse colleagues. Leaders of the future should understand that sharing leadership is not an easy task but quite possible. The following are ways leaders can share leadership: * Give power away to the most qualified individuals to strengthen their capabilities (Goldsmith, 2010, p. 1). * Define the limits of decision-making power (Goldsmith, 2010, p. 1). * Cultivate a climate in which people feel free to take initiative on assignments (Goldsmith, 2010, p. 1). * Give qualified people discretion and autonomy over their tasks and resources and encourage them to use these tools (Goldsmith, 2010, p. 1). * Don’t second guess the decisions of those you have empowered to do so (Goldsmith, 2010, p. ). Lessons from past leadership To be successful, a leader must learn lessons from past leadership behaviors. Many past leaders have engaged in negative and positive behaviors that can affect the organization. Following positive leadership behaviors will allow a leader to practices a leadership style that involves building an empowering workplace. Future leaders should strive to develop integrity. Having integrit y means building trust with your followers. Most importantly, a leader who leads with integrity means sticking to their word. Past leadership has shown that integrity requires a leader to have self-awareness. Self-awareness means that a leader is conscious of their strengths and weaknesses. For example, if a leader pretends to know everything and doesn’t acknowledge their mistakes, this creates the perception of lack of integrity from their followers. Leadership without integrity can have drastic consequences for any organization. Unfortunately, the Enron scandal is great example on how Enron leaders compromised integrity with their desires for wealth and power. Enron executives’ unethical practices left a scar on corporate America. Enron’s lack of integrity results in thousands of jobs lost, pensions lost, public disgrace, and felony convictions. The Enron fiasco should teach leaders of tomorrow that a true leader has the responsibility to be honest and open with their followers, have good character, obey the law and to transmit truthful data at all times. From a personal perspective, my core beliefs are solid and promote a positive leadership in the workplace. Having core values like integrity defines who I am as an authentic leader. I model integrity by being honest and making the right choices. Blanchard (2010) suggests that, â€Å"integrity is the most essential element of leadership† (p. 180). I believe that having integrity results in a leader being seen as credible to others. Without it, a person will fail as a leader. Leading by fear and intimidation are negative behaviors that future leaders should avoid. The problem with leading by fear is that it kills creativity in the workplace. Sadly, these tactics has been used by many leaders in organizations. Future leaders need to understand that leading by fear can have negative several repercussions. Leaders who lead through such means will find that this leadership style is not an effective approach for motivating, inspiring, and empowering their followers. As a result, this behavior creates uncertainty and high turnover among employees. Many will argue that this tactic can be beneficial for an organization. Apple Inc. , CEO Steve Jobs is a prime example on past leaders who lead by fear. Steve Jobs has been described as a complex and unconventional leader. His tyrannical leadership style created an atmosphere that employee received verbal lashings and fear of making mistakes. Steve Jobs successfully implemented innovation and provided success with Apple Inc. However, his style is worth learning so leaders of the future can avoid the pitfalls of leading with authoritarian leadership. Future Generational Workforce According to researchers by 2020 the future generational workforce will be led by three generations attempting to coexist in the US economy (Nahavandi, 2010). Currently, the workforce is comprised of baby boomers born between 1946-1964, Generation X born between 1966-1980, and the workforce of the future Generation Y also known as â€Å"Millennials† born between 1980-2000. Because Baby Boomers are approaching retirement, employers are looking to the Millennial generation to bring in valuable new perspectives that will cater the organization mission and goals. The Millennial generation will approach their expectations and beliefs from an entirely new way that goes beyond traditional behaviors. What sets this generation apart from their older counterparts is that they are not afraid of the change. Therefore, their attitudes towards work are different from their parents because they prefer flexibility. Generation Y has high expectations from their employers and the direction of their career path. They are consistently seeking new and innovative challenges that will allow them to effectively lead others. Millennials leaders are very different from their previous generations because they rely heavily on the internet as a form of resource, communication and networking. This generation will overtake the majority American workforce by storm and their leadership style will be influenced by leaders before them. These leaders will have no problem attracting and retaining followers because they are motivated to understand their subordinate’s perspectives. Conclusion In conclusion, as the workforce changes so does the look of leaders. These future leaders have to be prepared for the unexpected and unexplained challenges. Therefore, as the next generation enters leadership roles they will have to know more than traditional business practices seen by generations before. For an organization to survive, these future leaders should have a set of core values that followers will trust and respect. References Bennis, W. G. (1992). Leaders on Leadership. Boston, MA: Harvard Business Review Books. Blanchard, K. H. , (2010) Leading at a higher Level: Blanchard on Leadership and Creating High Performing Organizations, Upper Saddle River, N. J. : Pearson/Prentice Hall. Goldsmith, M. (2010, May). Sharing leadership to Maximize Talent. Harvard Business Review. Retrieved December 15, 2012 from http://blogs. hbr. org/goldsmith/2010/05/sharing_leadership_to_maximize. html Nahavandi, A. (2012). The Art and Science of Leadership. Upper Saddle River, NJ: Pearson Education. How to cite The Leader of Future, Essay examples

Tuesday, May 5, 2020

Accounting Standards For The Companies †

Question: Discuss about the Accounting Standards For The Companies. Answer: Introduction The conceptual framework of financial reporting has been designed to provide a basis to the individuals for the formation of their accounts and financial statements that it is true and showcases the correct details about the company and its affairs. It aims in encompassing the major theoretical and conceptual issues that are surrounding the financial reporting and help in forming a strong base on which the accounting standards can be based(Goldmann, 2016). These frameworks were in the starting found to be very helpful as they provided the necessary accounting standards and guidance for formation of the financial statements. These frameworks aim to provide consistency in the accounts of the companies around the world so that it is easy for the people to make the necessary comparison between these companies. But the main point to be discussed in this report how successful has been these frameworks in providing proper guidance to the companies and whether they are mere rules that the co mpanies around the world has to follow(Fay Negangard, 2017). The main analysis will be done on the success rate of these reporting standards in making sure that the accounts of the company are prepared in such a manner that they end up showcasing the true and fair view of the company and its accounts. It will also be seen whether these statements were able to bring in a radical change in the world scenario as has been contemplated. Analysis In the past there were accounting standards that governed the scenario of accounting for the companies and there were a lot of difficulties that were associated with the same, this led to the need to a more principle based framework that will help the companies in achieving better results. The main issues that were faced were- There was lack of consistency between the accounting standards that rendered lot of difficulty especially in the concept of prudence versus materiality. There were also internally inconsistent as the effect of the standards on the transactions of the financial position of the company was considered more important then its overall effect on the financial statements of the company. There were not defined on the policy of providing the best policy for the companies but were often defined on the principle of fire fighting approach in case there is any situation of corporate failure or scandal. The problems were considered after they occurred to provide the best solution to the companies. These standard setting bodies were often very biased in their approach and that influenced their overall decision in this field(Goldmann, 2016). There were many successive standards in which the same theoretical issue was discussed again and again and that led to a large amount of confusion and problem. It was also stated that in lack of a conceptual framework for accounting it led to proliferation of the rule based system of accounting that made the entire process very inflexible and often the changes were not based on internal analysis and led the entire scenario very cryptic. The introduction of the conceptual framework promised a more principle based approach where the accounting standards were developed based on more conceptual analysis and hence was flexible as per the situation that the companies were facing(Mayntz, 2017). The main purpose of the financial conceptual framework was To help in the development of the future IFRS and help in reviewing the present standards on the basis of conceptual analysis. To help in harmonization of the accounting standards and regulation by removing the inconsistencies those are present within. To help those who are responsible for formation of these standards in cases that includes dealing with accounting situation for which there is no accounting standard as of now. The framework is also very valuable for the auditors and the other professionals and helps them in making an opinion on the financial reports of the company. The main content of this financial framework includes the following To understand the main objective of the financial statements. The main objective of the reporting entity is also taken into consideration. The main parties that will use these financial statements should be indentified and their opinions must be taken into consideration(Das, 2017) The previous accounting standards that dealt with assets liabilities, income and expenses should also be considered by the companies and proper opinion must be developed on the same that will eventually help the bodies in formation of these standards. The main advantages of designing these accounting conceptual framework of reporting includes There are of very high quality and are widely accepted all over the world and hence helps in maintaining consistency between the accounting concepts and principles of the companies around the world(Tysiac, 2017). They have been developed by highly professional people with the aim of global convergence and providing a better outlook and approach. The companies will have better status in case they apply the IFRS for preparation of their accounts and get their accounts audited accordingly. In case the companies are having foreign subsidiaries in that case these companies will have less difficult in maintain consistency between the companies as they will be based on the same accounting principles. It helps in easy comparability between various companies around the world and the companies that are operating in the same filed. This will help the users of the financial statements and help them in taking important decisions accordingly for future prospects. Thus we see that in general the internal reporting framework is having a lot of advantages and is very helpful for all the parties that are related to the companies around the world. But it is not as what is seen there are certain loopholes in this highly designed secured structure of reporting that often goes unreported. As per reports it has been stated that the framework has not been successful in providing solutions to all the problems that the companies are facing and has been a failure in many ways(Gartland, 2017). It has also been said that it has led to unnecessary increase in reporting of large amount of liabilities by the company and has also quashed any kind of innovation or changes that the companies might want to bring. It has also failed to bring in a radical change as it has promised through its framework. The main areas where it has been quite disappointing are- It is extremely difficult to set up, it requires a large amount of analyses to reach to a conclusion. Large amount of time and energy is wasted in the same that affects the formation of these accounting standards(kabir, et al., 2017). It is also very expensive to imply the same after it is formed. It requires providing large amount of training to the professionals to understand these accounting standards and also the users who are dependent on the financial statements to take important decisions regarding their accounts finds it difficult to read the same and analyze it accordingly. The conceptual framework is very rigid. This is one of its major disadvantages that rules out any possibility of any new changes or innovations that the companies might want to bring. They are based on a particular guideline and the companies around the world are asked to follow the same accordingly no matter whatever is the situation. There are large amount of conflicts between the previously set accounting principles and the new conceptual framework. This leads to a large amount of confusion, companies find it difficult to deal with it accordingly and reach to a conclusion(Mayntz, 2017). The conceptual framework may be useful for only some users and other may not find it that beneficial. The language used is very difficult and therefore it is not easy for the users to understand the same and apply the same accordingly in their financial statements. The users are dependent on these statements to take important decisions regarding the company and thus they are highly dependent on these conceptual frameworks to show case the true state of affairs of the company. It is also stated that these framework has often led to reporting of large amount of liabilities by the companies and the firm and thus causes a lot of difficulty for the companies to follow the same. It renders itself useless in cases there are some peculiar situations based on accounting on which there is no framework established beforehand(Laursen Thorlund, 2016). It has also failed in ascertaining consistency in the accounting principles and standards around the companies of the world, as not most of the company find it easy to apply these principles in developing or poor countries. Hence the global consistency that the framework wanted to achieve has not been possible till now. This is a major failure for the framework because the companies are facing so many issues in applying the same accounting principles in their financial statements. The companies are thus not able to produce reports on the basis of the conceptual framework due to which there are issues in comparing the statements of the companies around the world. Thus the main aim of comparability that will help in solving the issue of comparing the accounting statements of the company rendering them useful for the companies in the global world scenario is not met. Thus we see that there are many aspects in which the accounting standards have failed to provide a much needed global awakening to the companies in the context of applying these accounting principles and standards that has been set up after a lot of contemplation and research. So the main aspects that the rules framing bodies must consider is to set up such standards that will help in achieving a global consistency that are easy to understand and less complex. Conclusion Hence after analyzing the all over situation, it can be said that the international framework of reporting standards have failed in more than one scenario in providing the desired results that the companies wanted. However they are way better than the previous accounting standards that were there before and thus it is important that the companies around the world must try to inculcate these principles in the formation of their accounts so that it is easy for the users. Large number of companies around the globe has made it mandatory to follow these principles that the dream of achieving consistency in the accounting standards and accounting reports is not far behind. The best that can be accepted out of this conceptual framework is that It helps in making the current practices of accounting more better and legitimate. It should also see to it that the public sectors should not be given the control of framing the rules for the accounting bodies. It must also try to maintain the desire d economic and social status. All these will help in the long run in achievement of the long term goals that the conceptual framework bodies wants to achieve. It will help in making the overall concept of accounting standards and accounting policies easier to employ and understand. It should also try to take the necessary feedback from the related parties to understand to understand the difficulties that the users are facing and base their overall judgment on the basis of that. Thus all these will help in achievement of the global change that this framework of accounting wants to achieve that will make the overall scenario more favorable to the users and also make it more user friendly. References Das, P., 2017. Financing Pattern and Utilization of Fixed Assets - A Study. Asian Journal of Social Science Studies, 2(2), pp. 10-17. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Gartland, D., 2017. The importance of audit planning. Journal Of Accountancy. Goldmann, K., 2016. Financial Liquidity and Profitability Management in Practice of Polish Business. Financial Environment and Business Development, Volume 4, pp. 103-112. kabir, H., Rahman, A. Su, L., 2017. The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia. 8th Conference on Financial Markets and Corporate Governance (FMCG) 2017, pp. 1-32. Laursen, G. Thorlund, J., 2016. Business Analytics for Managers: Taking Business Intelligence Beyond Reporting. Second ed. CANADA: Wiley Publisher. Mayntz, R., 2017. Networked Governance. s.l.:Springer. Tysiac, K., 2017. Rulemaking gives auditors a chance to provide more insight. Journal of Accountancy.

Wednesday, April 1, 2020

Were The Federalists Democratic Essays - United States, Democracy

Were The Federalists Democratic? The idea of democracy is both vague and is often over-simplified to mean majority rules. In theory, such a notion sounds both just and efficient. However, in practice, the concept of majority rules is much more complex and often difficult to implement. Modern-day versions of democracy, such as the one utilized in the United States, simply guarantees a persons right to voice his or her opinion in all matters involving the public. American democracy merely provides a forum for the expression of such viewpoints; it does not guarantee the ability of any individual to bring about change. The Federalists, who were greatly responsible for the ratification of the beloved Constitution of the United States, recognized the impracticality of Jeffersons town-hall democracy and simple majority rules and settled on a type of government which could merely guarantee an individuals right to representation. In some regards, the Federalists were pragmatic democrats-supporters of democracy who recognized the shortcomings of the voting public while at the same time suggested certain instruments to protect John Q. Public. The Federalists were opposite of idealists; they were realists. And it is this realism that is directly responsible for the success of democracy within the United States. Democracy, the ideal, is held dear by most Americans. What Americans would not dofor the vindication of a fundamental first principle: the right of the people to determine their own future, comments Albert R. Papa in his article The Allure of Civics Book Democracy. While nearly all Americans recognize the benefits of a democratic nation, the Federalists maintain that often times, minority and majority factions of society act contrary to the good of the whole. Madison, a staunch Federalist, defines a faction in The Federalist Papers No. 10 as a number of citizens, whether amounting to a majority or minority of the whole, who are united and actuated by some common impulse of passion, or of interest, adverse to the rights of other citizens, or to the permanent and aggregate interests of the community. While Madison maintains that factions, by definition, are detrimental to the good of the whole, he does recognize their right to exist. What could be more democratic than allowing all grou ps to assemble, even those which violate public good? Never does Madison suggest restricting the rights of such groups; Liberty is to faction, what air is to fire, an aliment without which it instantly expires. But it could be a less folly to abolish liberty, which is essential to political life, because it nourishes faction, than it would be to wish the annihilation of air, which is essential to animal life, because it imparts to fire its destructive agency writes Madison. The pragmatic nature of Madison realizes the corrosive function of factions and he explains within his writings why such entities will not pose problems for America- a larger Republic. He argues that in Republics composed of larger populations, factions fail to play significant roles because of their decreased ability to exert influence on others. The smaller the societythe fewer the distinct parties and interests, the more frequently will a majority be found of the same party; and the smaller the number of indiv iduals composing a majority, and the smaller the compass within which they are placed, the more easily will they concert and execute their plans of oppression, suggests Madison. Although Madison and most Federalists recognize that factions simply exist because of human nature and therefore cannot be eradicated, they believe the system set-up within the United States will prevent factions from dominating the political process. The fact that Madison includes the line whether amounting to a majority or minority of the whole in his definition of factions is quite significant. Can the majority ever be wrong? Since most Americans believe that democracy should serve the interests of the majority (majority rules), how can a majority faction ever represent views inconsistent with the good of the whole? Critics of the Federalists Papers argue that Madisons definition of factions is extremely anti-democratic in nature. Even though a factions viewpoints may be destructive to the institution of American government, the governments main role is to represent the will of the people regardless of subsequent effects. However, certainly one

Saturday, March 7, 2020

Edaphosaurus Facts and Figures

Edaphosaurus Facts and Figures At first glance, Edaphosaurus looks a lot like a scaled-down version of its close relative, Dimetrodon: both of these ancient pelycosaurs (a family of reptiles that preceded the dinosaurs) had large sails running down their backs, which helped to maintain their body temperatures (by radiating away excess heat during the night and absorbing sunlight during the day) and were probably also used to signal the opposite sex for mating purposes. Oddly enough, though, the evidence points to the late Carboniferous Edaphosaurus having been a herbivore and Dimetrodon a carnivorewhich has led some experts (and TV producers) to speculate that Dimetrodon regularly had big, heaping portions of Edaphosaurus for lunch! Except for its sporty sail (which was much smaller than the comparable structure on Dimetrodon), Edaphosaurus had a distinctly ungainly appearance, with an unusually small head compared to its long, thick, bloated torso. Like its fellow plant-eating pelycosaurs of the late Carboniferous and early Permian periods, Edaphosaurus had a very primitive dental apparatus, meaning that it needed a whole lot of intestines to process and digest the tough vegetation it ate. (For an example of what this whole lot of guts body plan can result in, without the distraction of a sail, check out the awkward build of the contemporaneous pelycosaur Casea.) Given its similarity to Dimetrodon, its not surprising that Edaphosaurus has generated a fair amount of confusion. This pelycosaur was first described in 1882 by the famous American paleontologist Edward Drinker Cope, after its discovery in Texas; then, a few years later, he erected the closely related genus Naosaurus, based on additional remains excavated elsewhere in the country. Over the next few decades, however, subsequent experts synonymized Naosaurus with Edaphosaurus by naming additional Edaphosaurus species, and even one putative species of Dimetrodon was later moved under the Edaphosaurus umbrella. Edaphosaurus Essentials Edaphosaurus (Greek for ground lizard); pronounced eh-DAFF-oh-SORE-us Habitat:Â  Swamps of North America and Western Europe Historical Period:Â  Late Carboniferous-Early Permian (310-280 million years ago) Size and Weight:Â  Up to 12 feet long and 600 pounds Diet:Â  Plants Distinguishing Characteristics:Â  Long, narrow body; large sail on back; small head with bloated torso

Thursday, February 20, 2020

Assessment Evidence Essay Example | Topics and Well Written Essays - 500 words

Assessment Evidence - Essay Example And the various seasons: summer, fall, winter, spring. Students will have an oral test at the end of this unit to test their understanding. The purpose of the test will be to test whether they can differentiate and describe various element of weather and seasons. Some of the issue that the student will be asked to describe are: what is whether and why do we care? Describe the various elements of weather and seasons? How do season and whether affect our environment? How do seasons and weather affect the way we live? Student will be given an opportunity to ask questions to clarify anything. After every lesson student will be asked to do home work about a part discussed in class in class. The homework will be an activity question; the student will be allowed to engage their brothers, sister, and parents. The aim of the homework will be to ensure the student develop interest in with the environment. And ensure they discuss it even out of class. Example of such assessment is: 3) The teacher will describe the various season and weather experienced in the different place, and the activities carried out there, then give advantages and disadvantages of living in such places, Ask students if they would enjoy living in a place like that. Let the student explain their