Supreme Court Justices (Government 2) Research Paper

Supreme Court Justices (Government 2) - Research Paper Example Both men are on the conservative wing of the court and have held their position there for many years. Both are remarkably intelligent men who have also been lightning rods for political controversy. Antonin Scalia is a Reagan appointee and has sat on the Court since 1986 and is the senior associate judge. He still has many years of service left. He is known for his sarcastic wit and sharp tongue, as well as for his hard-headedness. He is known for his dissenting opinions. A dissenting opinion disagrees with the majority opinion and is issued separately, often attacking the reasoning of the judges who sided with the majority. As one critic observes: His writing style is best described as equal parts anger, confidence, and pageantry. Scalia has a taste for garish analogies and offbeat allusions—often very funny ones—and he speaks in no uncertain terms. He is highly accessible and tries not to get bogged down in abstruse legal jargon. But most of all, Scalia's opinions rea d like they're about to catch fire for pure outrage. He does not, in short, write like a happy man (Clarke). Nevertheless, Scalia knows what he believes. In the end, he is not interested in the government forcing people to act in certain ways. Although he is a pro-life Catholic, in 1992 in a case about funding for Planned Parenthood, Scalia has this to say about the legality of abortion: â€Å"The States may, if they wish, permit abortion on demand, but the Constitution does not require them to do so. The permissibility of abortion, and the limitations upon it, are to be resolved like most important questions in our democracy: by citizens trying to persuade one another and then voting.† Another famous ruling by Scalia came in Grutter v. Bollinger in 2003. This was a case about affirmative action. The court ruled that the University of Michigan should permit affirmative action in order to create a more diverse, harmonious school. Scalia, in a dissent, said he found this ridicu lous. These were ideals that the government should not legislate but are taught by general practice. Respect for others was something that â€Å"is a lesson of life rather than law—essentially the same lesson taught to (or rather learned by, for it cannot be 'taught' in the usual sense) people three feet shorter and twenty years younger than the full-grown adults at the University of Michigan Law School, in institutions ranging from Boy Scout troops to public-school kindergartens.† Both of these cases show that Scalia is a man of principle. He is not willing to sell his ideals down the river. He understands that even thought the constitution may be a document written many years ago, a living tree is just as likely to rot as it is to grow. Clarence Thomas was appointed by President George H.W. Bush. He has many years of service ahead of him. He is originally from a poor family in Georgia. He is only the second African-American to sit on the Supreme Court, after Thurgood Marshall. He is known for his quiet and serious demeanour on the bench. The issue of his appointment was one of the most scrutinized and divisive issues in politics in America in the 1990s. During his confirmation hearings in the Senate, a woman named Anita Hill came forward to say she has been sexually harassed by Thomas. Thomas denied this. Thomas' response to the allegations was truly memorable. Faced with a huge circus around unproven allegations, he told the Senate, â€Å"This is not an opportunity to talk about difficult matters privately or in a closed

Frankenstein and Macbeth Essay Example for Free

Frankenstein and Macbeth Essay The novel Frankenstein by Mary Shelley and the play Macbeth by William Shakespeare, both adhere to the Shakespearean view of tragedy. They contain elements of the supernatural and use literary devices like Nemesis Pathos. We see the passion ambition of characters, ultimately leading to their tragic flaw. But in both cases, not every character is deserving of his/her fate. Frankenstein and Macbeth, both contain elements of the supernatural. In Macbeth there are witches and powers of witchcraft. On the other hand, the story of Frankenstein contains a so-called devil in flesh the Monster. Both Macbeth and Frankenstein are above-average human beings with exceptional qualities. In both cases, the tragic hero is a man of tremendous potential and capability. The Monster created by Frankenstein is totally supernatural. There are also supernatural occurrences in Macbeth, like for instance when King Duncan is murdered. The two stories have a main character, Frankenstein and Macbeth. They both have a hero and a heroine in them. In the story, Macbeth and Frankenstein suffer due to their simple mistake that led to serious consequences. Both the stories arise pity and fear in the audience or readers. Towards the end, we feel a need for these characters to be punished for their crime (Nemesis). The stories end with the death of Frankenstein and Macbeth. The tragedy lies in the fact that their greatness is being wasted. We see passion and ambition tempt an essentially good man to embark on a course of action that sends him on the downward path to destruction. Macbeth and Frankenstein are driven by passion, which ultimately become their tragic flaw. Frankenstein is not a villain. He is a tragic figure who was tempted and who fell. Macbeth on the other hand, is not merely a tyrant.

Consumer Expectations Essay -- Businesses Papers

Consumer Expectations The summer following my junior year in high school I learned the harsh realities of business in the world of used cars. When I purchased my 1995 Honda Civic I was told the air conditioner needed a recharge after I asked about the malfunctioning unit; however, a mechanic soon informed me of the real problem-the absence of a full A/C unit. The dealership in fact replaced the A/C unit, but not until I signed a contract stating I could not file suit or request any other repairs for the car-that, of course, was to their benefit. Three months later, I found out that the engine had been improperly mounted and that the transmission needed $3,000 in work-all things they failed to tell me at the time of purchasing the car. After only four months of use, the car sat unusable for nine months. At first, I thought I had gotten a deal when they fixed my A/C; however, that deal-in the end-cost me about $5,000 in additional work. It bothered me that a company could manipulate people, especially me, into signing a contract-knowing of several other problems with the car. From this experience, my idea of business morphed into one of deception-a result of the untruthfulness of business practices I encountered. Behind deception rest secrecy and openness-two important but yet difficult to define ideas-where large conflicts arise. Sissela Bok's essay, "Secrecy and Moral Choices," seeks to explain these complexities of secrecy-how secrecy is both helpful and harmful to human existence. Bok scrutinizes not simply the idea of secrecy, but considers as well our ability to control secrecy. In discussing secrecy's inherent benefits to society, Bok presents its ability to grant "elements of human autonomy: identity, plan... ...s. Ed. Denice Martone and Pat C. Hoy II. Boston: Houghton Mifflin, 2002. 14-16. "Secrecy and Moral Choice." The Advanced College Essay: Business and Its Publics. Ed. Denice Martone and Pat C. Hoy II. Boston: Houghton Mifflin, 2002. 3-10. "The Perspective of the Liar." The Advanced College Essay: Business and Its Publics. Ed. Denice Martone and Pat C. Hoy II. Boston: Houghton Mifflin, 2002. 11-14. Carr, Albert Z.. "Is Business Bluffing Ethical?" The Advanced College Essay: Business and Its Publics. Ed. Denice Martone and Pat C. Hoy II. Boston: Houghton Mifflin, 2002. 17-21. Kim, Christopher Jr.. Personal interview. 6 Feb. 2002. Oppel, Richard A. Jr.. "Despite Warning, Enron Chief Urged Buying of Shares." The New York Times. 19 Jan. 2002. 26 Jan. 2002. Polonetsky, Jules. "Privacy in the Internet Age." Schimmel Auditorium, New York U. 4 Feb. 2002.

Madness and Insanity in Shakespeares Hamlet :: Shakespeare Hamlet Sanity

Hamlet: "To Be Insane or Not To Be Insane That Tis The Question" With in Hamlet, Shakespeare gives a psychological dimension to the thouoghts and actions of each of his characaters, exspecially hamlet. Shakespeare gives the reader an indepth look into the mind of Hamlet. If shakespeare had not given the reader the complex psychological state of Hamlet, then yes one could say Hamlet was insane, but Shakespeare did. He made sure that there was an explanation, logical reason for all of his actions. Hamlet, at the very least was sane. In the play Hamlet was percieved as being mad, but there was a just cause. The symbolic meaning of Hamlet's actions are the underlining meaning for his unconscious motivation toward his actions. This means that Hamlet, maybe not knowing it at the time, would logically justify his actions. For example in act III, Hamlet said to Ophelia: You should not have believed me; for virtue cannot so inoculate our old stock but we shall relish of it. I loved you not. ... Get thee to a nunnery!...Go thy ways to a nunnery. (Sc.I 125) Here we can see that Hamlet had told Ophelia earlier in the scene how deeply he loved her, but here he has changed completely, saying that he had never loved her. With in this quote he slips in that Ophelia should go to a nunnery. This is his just cause for his maddness. He tries to get Ophelia to forget him and go to the nunnery so that she can be safe, and away from all his troubles that would soon come. Here we see his justcause as well as his foreshadowing for things to come. Like many Princes, Hamlet has been highly educated in Whittenburg, England. Here he has learned to think logically and not to act or think on impulse. This is why the reader sees Hamlet talkling to himself. In act III we see hamlet debating over ideas and problems out loud. The most obvious one is in his "To Be" soliloquy. To be, or not to be, that is the question: Whether' tis nobler in the slings and arrows of out- rageous fortune.... to die - to sleep No more. (Sc.I 65) Here we can see Hamlet debating with his inner self. Should I exsist or not? ShouldI sleep or not. Hamlet argues with his inner consious on the fact that if he should die and leave his troubles or live and fight his troubles. this is not to be classified as maddness, for he challenges his self for life, not an

Pet Peeve: Public Display of Affection Essay

Isn’t it annoying when someone is trying to go to his or her locker before and after class, but could not because couples are making out in front the lockers? It is also annoying when people are holding hands and walking really slow and students who are trying to get somewhere are unable to do so. Public Display of Affection, a. k. a PDA, has always been controvercial. In fact, many are against it and believe there should be limits on PDA. Moreover, public display of affection can be expressed in any forms. PDA can range from holding hands to hugging and to even more inappropriate actions such as full making-out session and touching innappropriate places. As a matter fact, PDA is inappropriate and should be kept out of school. But students should also have his or her freedom of expression. In Southington High School, students are given only five minutes to do what ever he or she wants to do before going to his or her next class. However, sometimes students are unable to aquire any of his or her needs because other students are keeping him or her from doing it. Rules against Public Display of Affection should be enforced because it causes a huge distraction. When students are engaged in PDA other student often have a hard time how to deal with it. Should that student look away or stare? PDA can also make students late to his or her next class because lovers are occupying his or her locker. According to the student handbook, being late to class ten minutes or more is considered an unexcused absence or a cut. Also if a student has two or more cuts they will loose there credit. That being said, it should not be the students fault because being tardy to his or her class is often can cause by students who are engaging in PDA. Teachers are also being affected because he or she is responsible to stop PDA from happening, which can affect class time. It is also a possibility that if the teachers cannot meet the requirements of the school he or she may loose his or her job. Everyone have witnessed it and may have even participated. Public Display of Affection has always been an issue everywhere such as the learning environment, working environment, and etc. Some think it is all right to engage in such behavior because a person is entitled to freedom of expression. But others think PDA is risque and lacks etiquette. Many believe that some boundaries should be set on when and where PDA should occur and what kind of PDA should be tolerable. Unfortunately, schools have continuously addressed this issue. As a matter of fact many schools have guidelines setting limits on PDA for student. However, it is often not compromised. PDA should not be acceptable because schools is a place of learning and not the place for students to engage in unsuitable manner. Imagine if the situation was reverse. What if the adults are the one doing it. Wouldn’t it be displeasing to the students to see an adult displaying affection to another adult. Therefore, students should remember that the school is public environment and any inappropriate behaviors can offend others. It is bad enough that other students have to suffer including the adults. Although Public Displays of Affection are displeasing to many it is not right to deprived anyone of freedom of expression. Anyone should be able to express his or her feelings. During the passing time, students have the chance to do what ever he or she wants to do. Some usually go straight to his or her class but others mostly hang out with his or her friends for a little bit before class starts. This is usually the time when students can mingle and talk to other students and see significant others. By restricting PDA in school could take away from a student’s freedom. Public Display of Affection may be displeasing and often inappropriate but it is also a way to express feelings to significant others. It is not right to take away student’s right to be with his or her significant others. Additionally, not all form of Public Display of Affection is bad. For example, hugging a friend is an acceptable manner. Holding hands is also tolerable. These are some form of PDA that should be welcome and not considered improper. Public Display of Affection has always been an issue. Unfortunately, it is unstopable. People will engage in it and no rules can stop it. Many believe it is distracting to the school environment and makes it hard for students including the adults to focus. It is also inappropriate and immature for a young adult student to express feelings towards someone else this way. However, by restricting PDA can take away studen’t freedom of expression.

American Connector Company Analysis Essay Essay Example

American Connector Company Analysis Essay Essay Example American Connector Company Analysis Essay Paper American Connector Company Analysis Essay Paper Quality and efficiency is the key to American Connector Company ( ACC ) success. ACC has lost market portion to DJC over the recent old ages. which will be exacerbated if DJC opens a production installation in the United States. DJC has gained much cognition from its Kawasaki works and is traveling to come in the US market with mills that will be efficient. ACC is in problem and needs to drastically alter the manner they do concern if they want to last. Looking and emulating DJC is the first measure American Connector needs to follow. American Connector can recover market portion and survive by concentrating on quality and efficiency. ACC needs to make the following to guarantee success before DJC enters the US market:1 ) Redesigning their mill layout for a more streamlined operation. 2 ) Purchase new equipment that is in better form and more efficient. Institute a good care plan to guarantee the equipment runs decently. 3 ) Work with the consumer to make a good simplistic design. 4 ) Continue to maintain employees happy to do certain they remain at the company and ACC retains this rational belongings. 5 ) Implement a Quality Control Division. ACC can non trust on placing faulty parts merely after production. They need to implement quality control throughout the procedure. which will cut down costs and increase efficiency and profitableness. Industry Background Japan and the United States have had a different outlook and work ethic over the past centuries but it has become particularly evident over the last 30 old ages. The United States relies on money. technological edification and reputation/name acknowledgment. Japan has been able to acquire in front with difficult work. inventions. and technological progresss. To the disfavor of many American companies. Japan has taken engineerings created by US companies and change by reversal engineered and improved on them until they were the dominant company in the industry. A good illustration is shown with the DJC Corporation in Japan. They took thoughts. constructs and engineering from American companies and made them even more efficient and successful. The electrical connection industry is big. These connections do everything from attach wires to wires. wires to mercantile establishments. attach wires. constituents or french friess to PC boards. or attach Personal computer boards to other boards. These connections have two chief parts: a plastic lodging and metal socket pins or terminuss. The applications range from military and aerospace to computing machines to telecommunications to cars. There are 1000s of standard connection merchandise lines. The pricing of the connection depends on its degree of engineering and industry usage. In the 1970’s there was a big roar in the United States and companies took advantage of it. Demand slowed in the 1980’s taking to many providers for a decreased demand taking to consumers being able to demand their monetary values. The miniaturisation of circuitry and technological progresss led to the demand for new connections and fabricating techniques. The demands of the consumer were extremely specific. This allowed other rivals to come in the US market. Lessons LearnedA. DJC at the Kawasaki Plant1 ) Efficiency – DJC continued to reexamine and set their production installations to happen the most efficient manner to run. This focal point on efficiency has created a cost efficient manner of bring forthing wire connections that can non be rivaled. It will take other companies old ages to fit the efficiency of the Nipponese production installations. The Just-In-Time bringing of resources and demand on their natural stuff providers to hold about day-to-day bringings of supplies. DJC reduced the demand for big warehouses salvaging money. The usage of tape axial rotations of connections was a design that the consumer liked and found easily for usage at their production installations. The design of their merchandise packaging led to a more efficient manner to palletize and containerise their merchandises for cargo to distributers. While DJC maintains about two months of finished goods. the design of the packaging reduces the room it requires in the warehouse. 2 ) Quality – Japan’s streamlined operations has allowed it to add quality confidence to their production procedure. Through this high quality and deficiency of flawed parts they have gained a good repute. which was something that was usually reserved for American companies. The uninterrupted reviews. replacing or worn parts and the high degree of care of the equipment allowed the mill to run swimmingly. The focal point on repairing jobs before they happened has led to fewer jobs encountered on the production line. 3 ) Links to Customers – DJC maintained a close nexus with its client and took the client input to set the connections to run into client demands. This allowed DJC to be proactive and stay in front of altering tendencies within the computing machine industry. The simplified designs they created required fewer natural stuffs increasing efficiency and cut downing costs. 4 ) Trade Secrets – DJC contrary engineered many of its early connections from designs from other companies. This sped up the design procedure and allowed them to rapidly come in the market. They did non desire the same thing to go on to them so they had contracts written up with providers and created an internal design division that did their work in house. This allowed DJC to maintain their advanced thoughts to themselves. keeping their advantage over the competition. 5 ) Plant Layout – DJC focused on the best manner to bring forth connections. Their works layout and simplified design procedure allowed for an efficient operation. using the mill infinite to its fullest. The procedure was set up in the most logical and efficient mode leting for an addition in quality and decrease in forces. The new Nipponese workss were extremely automated but DJC focused on â€Å"pre-automation† to guarantee the works runs swimmingly. All people that work within the mill understand their function and are decently trained. stuffs are centrally located. quality and ends were clearly laid out and uninterrupted betterments are sought. The limited figure of merchandises that DJC produces for their consumer allows them to schedule long production tallies. 6 ) Goal Setting – The direction was involved in all facets of decision-making. They understood the importance of the holding an overall end that is understood by all divisions. They created the overall end and allowed the directors of the different divisions to make their ain ends that conformed to the focal point of the company. Employees on the line knew the end of the company and what direction expected and solved many of the jobs at the lowest degree. B. American Connector at Sunnydale1 ) Operating Problems – The American Connector installations particularly in California are sing additions in costs and impairment in quality. The public presentation in the works is taking to the consumer losing assurance in ACC. This will take the consumer to other options like DJC with a better repute. 2 ) Investings – Complacency allowed ACC to believe there was no foreign competition in the US. They did non put clip or money into upgrading their installations. quality. or capacity. The equipment within the installation is going outdated and is non being replaced. 3 ) Efficiency – The production installation is non run expeditiously. There five production countries in the works. Different countries run at different velocities go forthing reserves of parts. This leads to inefficiency and an addition in installation infinite required to keep all of the parts expecting farther assembly. The installation is non to the full automated which leads to slower assembly on little tallies. which are assembled by manus. The packaging of the connections is inefficient with the broad scope of bundle designs awkward for storage and cargo. The awkward packaging does non impart itself to proper palletization or containerization taking up excess room in the warehouse. It is difficult to set production lines with the prognosis being done three months in progress. With a trouble among clients of foretelling the success of their merchandises. it is difficult for ACC to acquire in front or adjust rapidly to altering demands. If a different manufacturer is more adaptative they will steal the gross revenues. 4 ) Quality – ACC quality has slipped at the Sunnyvale works. There is a high rate of faulty parts. While most of the faulty parts do non do it to the client. the waste of clip and supplies costs ACC money. RecommendationsAmerican Connector Company has two options: 1 ) stay with the position quo ; or 2 ) learn from the success of DJC and alter their attack to head off DJC’s competition in the US market. Truly there is merely one option for American Connector. Whether ACC believes it or non DJC will come in the US market. They need to alter their mentality and make what is best for the company. With the manner the US connection market has played out. it is unfastened for international companies to come in the market. ACC must alter their mentality and halt being self-satisfied. The deficiency of competition did has non spurred ACC to be advanced and create new thoughts but allowed them to remain with the position quo losing the rush from their rivals. Complacency has led to outdated equipment and an inefficient works operation. By taking the lessons that DJC learned at their Kawasaki works. ACC can increase efficiency. If ACC streamlines their works operations. buys new equipment. plants with their clients to make a simpler merchandise design. and makes more transit friendly boxing they can hold a more efficient operation. ACC has a twosome of advantages over DJC that they need to hard currency in on. First. they are already in the US market. ACC is already established in America and can avoid many of the barriers to entry i. e. duties. revenue enhancements and initial fiscal layout that international companies will see. ACC needs to construct on their good repute with their United states clients. DJC is non maintaining their employees longer than an norm of 9 old ages. While they have a good wage for the entry-level employees. their advantage is reduced as employees advance within the company. They do revolve employees to different occupations annually giving them good experience in different countries but can non maintain them until retirement. If ACC takes attention of their employees and gives them a competitory pay. good benefits and advancement chances they should hold an advantage over DJC with more efficient workers. Mentions: hypertext transfer protocol: //net. Master in Business. wfu. edu/Shafer/FulltimeOpsStrategy/acc % 20handouts. ppt

USA Presidents essays

USA Presidents essays In the long history of the United States of America, there have been several amounted president in charge of our great nation. 43 Presidents to be exact. Each a very likely and very different individual, but all interesting. Weve had from the most interesting, controversial and bold to the most boring and disgusting figures out there. Some can be described in elaborate essays and books meanwhile others can be justified in one term, but none the less all were interesting figures and led important roles in running our country. Therefore they should be accredited for the success of our great nation. Some produced great and admiral things that we still thrive on today, and other simply left things to fix and learn from their successors. Out of all 43 Presidents I had to choose but two. One for the worse and the other for the best of all time. The best president in my opinion was George Washington our very first president. Washington was born February 22, 1732, in Westmoreland County, Virginia. He was unanimously elected the first president, Washington was inaugurated in New York City on April 30, 1789. He labored constantly to keep people of all classes at work for the cause. He held a central position between two extremes. He strove to retain the support of the common people, who made up the army andas farmers and workersproduced the supplies. Before his presidency he was a general who led his diminished troops to several unlikely victories over the British. His commanding tactics led to the victory and success of the revolution and the strive for independence. Realizing from his knowledge of the American people and of the way they lived and fought, Washington took advantage of British methods of fighting that were not suited to a semi primitive environment. He alternated between daring surprise attacks and the patient performance of routine duties. As commander in chief during the American Re ...

Presentation essays

Social Issue Research/Presentation essays Marijuana ( aka grass, pot, weed) is the common name for the crude drug made from the plant, Cannabis sativa. Over 400 chemicals are in marijuana, including the main mind altering ingredient, THC. The amount of THC in the marijuana determines how strong the effects will be. Factors of the strength of the marijuana is, the type of plant, weather, soil, and the time of harvest. Another form of marijuana is a joint. A joint is a cigarette made from the dried particles of the plant. Hashish or hash, is made by taking the flowers of the marijuana plant and the resin from the leaves and pressing it into cakes or slabs. Hash is usually stronger than regular marijuana, containing five to ten times as much THC. Pure THC is almost only available though research, so substances sold on the street claiming to be THC can turn out to be something else like PCP Not everyone uses marijuana just to get high. Marijuana can be used as medicine, helping cancer and AIDS patients gain appetite and relieve nausea. If marijuana was legal, the government would be able to enact standards of quality and purity of the drug. Eliminating the street drug which is often contaminated or extremely potent, causing disease and sometimes death for those who use it. But the most basic reason that marijuana should be legal is that there is no reason for it not to be. Individuals deserve the right to make choices for themselves. Last time i checked the government only have a right to limit those choices if the individual's actions endanger someone else. And this does not apply to marijuana, since the individual using it is doing it according to his or her free will. The second important reason that marijuana should be it that there is not good evidence that prohibition decreases drug use, in fact in some cases it might increase drug use. One unintended effect o f the prohibition of marijuana is the popularity of it in high schools. It is actually easier f...

Pollution from a primary aluminum smelter for environmental law class Research Paper

Pollution from a primary aluminum smelter for environmental law class - Research Paper Example This paper will evaluate the range of water pollution caused by aluminum smelting and its aftereffects on public health and the environment as a whole. It has been identified that mainly three types of water discharges are associated with aluminium smelting. Process water is the liquid effluent which is mainly used for cooling dung metal casting; it contains small quantities of organic matter, fluorides, oils, suspended solids, and industrial gases. This process also discharges waste water from restrooms and laboratory facilities, and the discharged water contains organic matter and suspended solids. During the aluminium smelting process, drainage water is also discharged. It is estimated that the â€Å"Portland aluminium smelter discharges 73 ML of process water each year† (Salzman, Allinson, Stagnitti, Coates & Hill, 2001). In modern days, an effective system called water treatment center is established in most of the aluminum smelting plants where the water effluents are ac cumulated and eliminated. However, the water treatment center would not be able to eliminate these water pollutants completely. Adams (2011) points out that excess level of fluorine content in water may lead to dental fluorosis. Similarly, aluminum is very toxic to fish and aquatic insects if its concentration exceeds the limit 1 mg/L.

Tolstoy's Concept of Power and Leadership Research Paper

Tolstoy's Concept of Power and Leadership - Research Paper Example On the other end, leadership is driving unpopular initiatives in a populace. For instance, within an organization, it would require a person to identify a numbers of approaches that would be used for the purposes of making changes. This will depend on many aspects including freedom of the subordinates and the authority that the leader possesses. For instance, an authoritarian approach entails the power of the leader to make decisions on their own and then telling those that they lead instructions on what is to be done. Here, those being led have no chance of deciding on what they should perform. Another approach to the power and leadership issue consultative approach that involves consultation. Here, those in leadership positions consult a few people on some decision and actions that they would be taking. They also inform these people on the changes that would be likely to occur. This enables them to institute the right measures that would benefit a large number of people. In additio n to the two most liked methods above, there is democratic approach where a team of people would be involved in decision making process. In this approach, the leader assists the group in forming structures and encourage those involved taking in decision making process.... At the above mentioned levels, there are various people are who include; managers, chief executive officers, directors and even supervisors. It is likely that such people may acquire their motivation from different aspects. Those aspects may be from within the organization or from outside the organization. The aspects above may be different but would serve the purpose of achieving a common goal.. This research paper looks at primary motivators for leading, correct mind set within the organization and characters of those leading. What motivates leaders? Desire to make differences At times, some of the staff members within the organization may be observant and identify areas of weaknesses. Such weakness may be impacting negatively on their efforts within the organization. This may be from within the organization, those in leadership positions or even those under leaders. It would be time spent on petty issues, meetings and taking too much time to accomplish inadequate results. Other as pects within the organization may include; confusion in carrying out tasks, poor ways of evaluating the executive, committees that achieve remarkably little, poor documentation of records and even poor appraisal and remuneration techniques. In the political arena, it may be poor governance that they would like to change. It may also be the structure of politics that they would want to change, and this will serve as a motivation factor to these people. The above situation may serve to motivate people who are determined to take a step towards leadership in organizations. This is because they feel that their efforts are being wasted by other people within the organization. This would make them initiate changes within the organization. For example, they may

Managing conflicts on colleges Research Paper Example | Topics and Well Written Essays - 1750 words

Managing conflicts on colleges - Research Paper Example There emerged many cases of strikes in schools, may it be based on the administration part or the faculty part, the end game is not so entertaining. These conflicts have led to destruction of mass properties belonging to the public. There are also losses of lives among the participants and non-participants who may be the public. The causes of these conflicts have changing over the times. The main causes not being known in order to make better speculations and prevention matters. In trying to identify these problems their causes and the possible measures and their protection measures, I will go through the different divisions (Bowden, 2002). I will go through these divisions of the institutions and make a report that may assist in preventing and solving the conflicts. Residence halls conflicts These are the dwelling places of the students they may include, the dormitories, hostels, and the rental houses rented by the students, which are near the school. In the residence halls, there are minimal cases of conflicts, but the moment they arise, it is so severe. Conflicts in these areas arise mainly from the context of student placing and securing rooms for themselves. There are certain halls and rooms where the students find suitable and comfortable. Because of this the students scramble for this placements where they may even fight in order for one to secure a place there. In the case of securing rooms, every student in the colleges knows it is his/her right to have a room. Once the vice versa happens and a group of students do not secure themselves one they start demonstrations. The cases in the resident’s halls may be overlooked before it is too late in order to prevent the mass destructions from taking places. These measures may include specifying in writings and ev ery student made aware of their respective placements in the dormitories and the hostels (Patent Report, 1998).). The catering departments in the college may for example give the specifications on the rooms allocated to the first

Ecology and Christian Theology Essay Example | Topics and Well Written Essays - 250 words - 1

Ecology and Christian Theology - Essay Example Sea levels are rising and closer to home, Australia is faced with water restrictions, greater droughts and more extreme fire days; all because of climate change. The impacts of climate change if left unchecked will increase poverty. Poor people in developing countries are more vulnerable to the  impacts of climate change, yet they have done little to contribute to it. Australian average temperatures have increased 0.9 °C since 1950, with significant regional variations. The frequency of hot days and nights has increased and the frequency of cold days and nights has declined. Since 1950, most of eastern and south-western Australia has experienced substantial rainfall declines. Across New South Wales and Queensland these rainfall trends partly reflect a very wet period around the 1950s, though recent years have been unusually dry. In contrast, north-west Australia has become wetter over this period, mostly during summer. From 1950 to 2005, extreme daily rainfall intensity and frequ ency has increased in north-western and central Australia and over the western tablelands of New South Wales, but decreased in the south-east and south-west and along the central east coast. Global sea levels rose by about 17 cm during the 20th century, and by around 10 cm from 1920-2000 at the Australian coastal sites monitored. Substantial warming has also occurred in the three oceans surrounding Australia, particularly off the south-east coast and in the Indian Ocean. In the film, An Inconvenient Truth, Al Gore begins his slide show on climate change; a comprehensive presentation replete with detailed graphs, flow charts and stark visuals. Gore shows off several majestic photographs of the Earth taken from multiple space missions and he notes that these photos dramatically transformed the way we see the Earth, helping spark modern environmentalism. Throughout the movie, Gore discusses the  scientific opinion on climate change, as well as the present and future  effects of

Employment Law-Conflict Management in Organizations in paticular Essay

Employment Law-Conflict Management in Organizations in paticular countries - Essay Example Thus, conflict management strategies at the workplace aid to create a healthy and productive work environment. In light of this, the paper will evaluate and analyse conflict management strategies in Australia, China, the United Kingdom, Japan and New Zealand. Primarily, avoidance, litigation, negotiation, mediation, conciliation and arbitration are the major dispute resolution methods globally. Further, mediation, negotiation, conciliation and arbitration are all grouped under alternative dispute resolution methods (ADR). These methods aim to ensure and advance equity (justice and fairness), efficiency (effective utilisation of limited resources) and participation/inclusion in decision making at the workplace. On the other hand, there are basically two types of conflicts; collective and individual conflicts. In the United Kingdom, there is a drastic decrease in collective action. Therefore, strike actions and use of unions is on the decline. Collective conciliation has for more than 100 years been part and parcel of the workplace/industrial relations setting. However, its application in dispute resolution between employers and groups of employers in the United Kingdom has been on the decline. Its popularity has been affected by an increasing experience of employee representatives and Human Resource, the current nature of trade unions and the statutory employment framework-the main players in collective conciliation (Colquitt, Jet al. 2001). Consequently, there has been a rise in an individualistic approach to conflict resolution. Individualism unlike collectivism which places more value on the group, places more significance on the individual’s interests. Therefore, individual arbitration is becoming more embraced in the United Kingdom than in the past where collectivism was a mo re preferable approach. Also, human resource managers in organisations presently tend to solve most individual conflicts at the workplace in the United Kingdom (Tinsley, C.

Ecology and Christian Theology Essay Example | Topics and Well Written Essays - 250 words - 1

Ecology and Christian Theology - Essay Example Sea levels are rising and closer to home, Australia is faced with water restrictions, greater droughts and more extreme fire days; all because of climate change. The impacts of climate change if left unchecked will increase poverty. Poor people in developing countries are more vulnerable to the  impacts of climate change, yet they have done little to contribute to it. Australian average temperatures have increased 0.9 °C since 1950, with significant regional variations. The frequency of hot days and nights has increased and the frequency of cold days and nights has declined. Since 1950, most of eastern and south-western Australia has experienced substantial rainfall declines. Across New South Wales and Queensland these rainfall trends partly reflect a very wet period around the 1950s, though recent years have been unusually dry. In contrast, north-west Australia has become wetter over this period, mostly during summer. From 1950 to 2005, extreme daily rainfall intensity and frequ ency has increased in north-western and central Australia and over the western tablelands of New South Wales, but decreased in the south-east and south-west and along the central east coast. Global sea levels rose by about 17 cm during the 20th century, and by around 10 cm from 1920-2000 at the Australian coastal sites monitored. Substantial warming has also occurred in the three oceans surrounding Australia, particularly off the south-east coast and in the Indian Ocean. In the film, An Inconvenient Truth, Al Gore begins his slide show on climate change; a comprehensive presentation replete with detailed graphs, flow charts and stark visuals. Gore shows off several majestic photographs of the Earth taken from multiple space missions and he notes that these photos dramatically transformed the way we see the Earth, helping spark modern environmentalism. Throughout the movie, Gore discusses the  scientific opinion on climate change, as well as the present and future  effects of

To Impeach or not to Impeach Essay Example | Topics and Well Written Essays - 1000 words

To Impeach or not to Impeach - Essay Example It is a legal proceeding founded against a government servant by a governing body. It is applicable for the President, Vice President, and other central officers in addition to judges in United States of Representatives. Impeachment is enacted on the basis of regular court reports. Impeachment is executed by the Senate in the United States. Impeachment can be voidable automatically a charged official is able to establish his/her innocence in front of the Senate. The Top most judicial organizations are resolute that they cannot review such proceedings. Impeachment may be conducted by a member of legislatures. The impeachment may be activated by non-member, when the conferences of judicial committee suggest that a federal judge liable to be impeached. Impeachment process generally is based upon a two-step approach (Shanks, 2002). The main objective of this study is to gather comprehension about the impeachment process with particular reference to the scenario prevailing in the United S tates. The study would facilitate to find out if impeachment of federal officials is a common occurrence in the United States. ... From the analysis of the history related to impeachment, it can be said that impeachment is a common occurrence for the federal officials. It is a very common occurrence for the federal officials not from now but from early history. In recent history, there have been frequent instances of federal officials being impeached in the United States. Since the initial impeachments in the year 1986-1989, a number of cases had been reported and executed impeachment of federal officials as well as judges. Consequently, many of these federal officials were forced to resign from the official position or they were punished under the court of law. In the year 2003, there had been 61 federal officers who were investigated due to their impeachment (Bazan, 2010). Who Was The Federal Official Who Was Most Recently Impeached? Gabriel Thomas Porteous, Jr. was the federal official who was most recently impeached after completing sixteen years of judgment in Federal court in United States. His impeachment was performed in 2010 and subsequently he was ejected from his position in the United States District Court (Memoli, 2010). Why Was He Impeached? On 8th December 2010, the Government of America found Judge Gabriel Thomas Porteous Jr. of Federal District Court to be guilty under at least one of the four related articles of impeachment and subsequently detached him from his position. Judge Porteous was the eight magistrate of federal court to be removed from his position under the charges of impeachment. He was impeached by the Senate in March 2010 on a charge of accepting money from business people along with assuming other favors from them. Moreover, he was charged on the grounds of intentionally deceiving the Senate as well as Federal Bureau of Investigation (FBI) after he

Hitler and Mussolini Essay Example for Free

Hitler and Mussolini Essay Benito Mussolini during his rule from 1922 to 1943 faced many domestic problems within Italy that he had to deal with. Mainly the internal problems had to do with economic policies and struggle, which Mussolini attempted to deal with through his autarky policy. He also had to deal with political problems, which were derived from the interference of the church. Finally Mussolini also had to contend with social problems such as unification, and increase of popularity. Through his rule Mussolini had to deal with economic, social and political problems, however he was to a great extent not successful in dealing with these problems. One of Mussolinis greatest internal problems was his economic problem. Mussolini wanted to make Italy a great economy, one that could compete with the great economies of World War I such as Britain and France. In order to this Mussolini wanted an autarky, which was economic self-sufficiency in food and raw materials. He wanted Italy through autarky to become a powerful and large empire. In order to achieve this Mussolini instigated what historians such as MacDonald refer to as a series of battles. These battles were a struggle for the economy that Mussolini envisioned. A series of four battles were fought however only one can be regarded as a partial success while the other three were seen by most historians as failed attempts. The first battle was known as the Battle for Grain, which was to a great extent a failure. This battle started in 1925 because there was a poor harvest that year, and the grain for the most part was being imported. In order to become a self-sufficient economy Mussolini wanted Italy to be able to produce the grain on its own. By the 1930s Italy was able to become a self-sufficient grain growing economy by controlling imports and increasing the production of cereal crops. However despite being able to achieve grain production, Italy as a whole suffered due to this battle. By encouraging the production of grain, farmers had to stop growing fruits and vegetables, which were cheaper to produce. Therefore exports of fruits and vegetables also decreased, which caused the economy to become weaker because revenue from exports decreased. Also due to an emphasis on making grain the use of sheeps and cattle decreased, causing the decline of these animals. It also caused the country to go into debt since the government had to give subsidies to farmers and there were huge tariffs associated with the production of grain. Also the price of grain in Italy rose causing the price of bread to increase. This affected the working class and poor since the core of their diet was made up of bread. The masses of Italy suffered especially the poor and the farmers, although the industrialists did not suffer as much. Since grain production increased the demand for fertilizers and tractors increased, which increased the business of the industrialists. However the industrialists are a smaller proportion of the population of Italy than the masses, therefore to the most part the Battle for Grain was a failure. The second battle was the Battle for Lira whose main aim was to reinstate the purchasing power of the currency. Sine Mussolini wanted a powerful Italy; he thought that the weak currency added to weakness of the economy. Therefore in 1926, Mussolini revalued the Lira so that one pound was 90 liras. This battle also proved to be a failure since the price of exports increased. Due to this unemployment increased and firms and industries were not able to sell their goods as efficiently. This also caused the aim to increase economic influence to decrease since it had a negative effect of exports and unemployment. The Battle for Land was the third battle fought in order to increase economic power. This battle had mixed responses and could be seen as a success and failure. The Battle for Land attempted to control the migration to cities from the countrysides, which helped control unemployment. The Battle for Land was a success because of the Pointe Marshe in 1935 which served as good propaganda, helped decrease unemployment and also allowed for the control of subsidies to farmers. Pointe Marshe provided small farms and also increased public work, which called for employment. However it was also known as a failure because small plots of land were inefficiently utilized for a lot of wheat production. Also it did not help decrease the poverty of poor people. The economic problems in Italy that Mussolini tried to deal with through autarky were mainly a failure due to the failures of the battles. Another internal problem that Mussolini had to deal with was political problems. Mussolini wanted to obtain totalitarianism, however in order to this Mussolini had to deal with the Roman Catholic Church. This to an extent was a success, however tension between the Church and the state was never completely eradicated. In order to make relations with the Church better Mussolini allowed religious studies in education and also allowed the crucifix to be displayed in courts and classrooms. Also in order to gain support from the Church Mussolini had his children baptized and also had a church wedding in 1925 in order too show that he believed in the Church. The Church also accepted Mussolinis policy on abortions and contraception, in order to increase population. Mussolini also officially ended the tension by forming the Latern Pacts, which made the Vatican state independent, made Catholism the official religion of the state and also made education of cat holism mandatory in schools. This pact decreased tension between the church and Mussolini and allowed Mussolini to gain more power of the state. However despite the pact and decreased tension, conflict always remained between the Church and Mussolinis state. Mussolinis continued interference in catholic education in schools continued to be a problem between the church and the state and the Pope threatened to censure fascism. Another conflict between the state and the Church was relations with Nazi Germany in 1938, having to do with the views on anti-Semitism. The continued tension with the Church never allowed Mussolini to have full control over Italy, which added to his internal problems. The last internal problem that Italy had to deal with was social problems. Mussolini attempted to unify Italy and increase his popularity through propaganda since he did not have full control and poulatiry over the Italian people. Mussolini was most successful in dealing with social problems through Linquadramento and the idea of a corporative state. Linqadramento was an illusion that Mussolini created in order to unify Italy. Through this movement Mussolini increased their popularity and membership by providing support and financial aid during after the Depression from 1931 to 1937. This recovery from the deep depression of the postwar was remarkable and greatly aided the Fascists in winning favor and in establishing power., was the view of historian Clough. They also increased employment by inflicting a forty-hour workweek and allowing family compensations. These helpful acts during the Depression helped Mussolini gain support from more people, and allowed him to control more of the state. Also schemes such as the Pointe Marshe helped increase employment, which also helped Mussolini, gain support. Mussolini used propaganda through a policy called Corporative state, which also helped him gain support. The Corporative state advertised a state where there was no class system and all labors worked together. It also strived to make working conditions better and sought to help all laborers when they were in trouble by allowing them to share their concerns with their employers representatives who then shared them with Mussolini.

Financial Reporting Techniques and Methods

Financial Reporting Techniques and Methods Introduction Over the course of the last few decades there has been considerable discussion and debate regarding financial reporting and, in particular, the appropriate measurement basis that should be implemented for use with a corporation’s financial statements. During this period international accounting standard bodies have been endeavouring to develop an agreed standard conceptual framework that is acceptable by all accounting regulatory bodies for use in financial statement, irrespective of the corporation and its country of domicile, and one that identifies the items to be included within the statements and the manner in which these should be measured (Johnson 2004). The intention is to avoid a situation where there are numerous differing standard of financial reporting in operation within the global market place (Bullen and Crook 2005, p.5). However, attempts to achieve this international consensus, specifically in terms of the measurement basis used, has not been universally accepted, with many divergence of views on the subject emerging from corporate management, the accounting profession and the users of financial statements. As the ICAEW (2006, p.5), commented in their recent report, â€Å"Current measurement practices are complex, diverse and apparently inconsistent. There is clearly at least a case for something more consistent and, presumably, simpler.† The difficulty remains that arriving at such a simplistic resolution needs to address the fact that many elements of measurement within accounting processes are subject to judgment, convention and estimation (ICAEW 2006, p.20). The purpose of this paper is to analyse the various measurement basis currently in use and evaluate their advantages and disadvantages and, as a result of this analysis attempt to identify the areas that required further consideration prior to the requirements for measurements being embodied within a revised international conceptual framework. However, to provide some background on this issue, it is considered necessary to firstly understand the purpose of financial statements, in terms of those who use them and their needs to facilitate that usage. Users of Financial Statements Whilst in terms of publicly quoted companies the main users are seen as management, investors and analysts, there are a number of other groups that use financial statements for a range of purposes. These include the business employees, its lenders and suppliers, governmental departments and, in some cases, members of the public (IFP 2006). Each of these groups have different needs which the financial statements need to address when considering the measurement base they are going to employ, dependent upon which group these reports are being targeted at. In terms of investors, analysts and those generally involved with the global capital markets and stock exchanges, their need is for reliable and accurate information upon which they can base economic decisions (Gregoriou and Gaber p.16 and p.64). Furthermore it is important to this group that the monetary information provided reflects a current and fair value of the business and its relevant information. Governments and regulatory bodies have similar needs in relation to assessing the financial position and results of a business, in their case the purpose is to evaluation economic decisions such as potential taxation revenue from which they will be able to assess the state of the national economy and public spending levels. Other users groups identified, which include employees, suppliers and lenders, approach financial statements in a slightly different manner, with their focus on using the financial statements to assess the corporations potential impact upon their lives and businesses. For example, a supplier or lender is unlikely to conduct business with a corporation whose financial statements show lack of liquidity or cash flow difficulties. Similarly, employees wish to assure themselves that a) their pensions are protected and b) that their employment is with a financially secure business. In other words their needs relate more to the physical tangible and immediately realisable assets such as cash, rather than less relevant â€Å"fair value† aspects of the statements. However, historically management have been more reluctant to provide these groups with financial accounting data (Purdy 1978), although corporate governance regulations have eliminated much of their control over such matters. Whilst there ate differing purposes for which these groups need financial statements, and they may value certain measurements bases more than others, as Johnson (2004) accurately stated, the basic need of all the users is wealth. Just as Investors and capital market players are looking to protect and increase their wealth, so to are governments, employees, lenders and suppliers. In reality it is the user who is benefited by improvements in the quality of the reporting standards more than the company itself (Langendijk et al 2003, p.194) and they need to be assured that the statements provided by corporations that they are involved with show an accurate and truthful position of the business that they can rely upon to make informed judgements relating to their individual needs. Measurement Bases for Financial Statements Over the decades there have been a number of measurement bases used for financial reporting purposes and his reports focuses upon those that are considered the most important of these methods. Historical Cost In the past the historical cost reporting method has been the predominant choice for financial reporting, favoured by many because it is more factually based and therefore considered to be â€Å"more transparent† (Langendijk et al 2003, p.74 and p.329). The basis of historical cost measurement is that a monetary item can be identified by the actual price paid for an item purchased or received from an item sold, whether these relate to revenue and expenditure items or assets and liabilities. Therefore, if a business purchases an item of equipment for  £10,000, that is the fiscal amount that will appear within its balance sheet. The historical cost measurement, whilst it takes into account the loss of value of an asset, for example by depreciating the value of a motor vehicle over its perceived useful life, does not take into account any potential increase in the value of an asset until the date the asset has been sold. Therefore, if the business owns a property, which is known generally to be an appreciating asset, under the historical cost method, this property will appear in the balance sheet at cost until it is subsequently sold. Therefore it is apparent that any true gain or loss made on such assets will not be accounted for until the time of sale. Similarly, assets and liabilities that have no cost, such as internally developed software that can be sold, as they do not have a unit value will not appear as within the company’s financial statements using this method of measurement. With regard to income, the purpose of the historical cost method is to link costs expended with revenue that is generated at the same time (ICAEW 2006, p.23). Current Cost – Value to the Business In essence current cost measurement, of value to the business, as it is sometimes known, is based upon the concept of â€Å"physical capital maintenance† (Gregoriou and Gaber 2006, p.132). In other words as Gregoriou and Gaber (2006) state in the same passage â€Å"a periods income is positive only if the depreciation amount based on current cost is earned.† The basic premise of this measurement is an attempt to calculate â€Å"how much worse off a business would be if it were deprived of an asset† (ICAEW 2006, p.24). The reverse is also true in that with a liability it is necessary to ascertain how much better off a business would be if the said liability were removed from the business. The core measurement in this case is predominantly based upon including within the financial statements the current replacement cost of the asset and to this extent, unlike the historical cost method it recognises the gain or loss to the business within the period of the statements rather than at some later date. Furthermore, the value to the business method takes into account the serviceable quality of the asset when comparing the asset held against the value of a replacement asset of the same specification. Current cost measurement is designed to provide a measurement of opportunity cost of a business, which some researchers, such as Edwards et al (1987, p.10) have regarded as the only correct manner to measure the true profit and capital. Realisable Value IFP[1] (2006, p.28) define net realisable value as the â€Å"selling price of the item in the ordinary course of business.† Although similar to the historical, current cost and fair value measurement methods in some respects, the realisable value method focuses upon the price at which an asset can be sold, or the cost at which a liability can be cleared. The realisable value measurement also includes, in the majority of cases, the costs that are attached to that sale or settlement. Therefore it will record the net monetary result of the transaction, for example settlement of a liability will be shown as the cost of settling the debt and any costs that are incurred within that process, such as commissions or interest payable. Similarly, with assets the sale price reflected will be net of such costs as commissions and associated costs. Realisable value is considered by some to reflect the value that might attach to a business in the event of a forced sale, for example in the case of liquidation. Others, such as the ISAB[2] (ISAB 2) view it as an â€Å"entity-specific† form of measurement, which differentiates its focus from that of the fair-value method of measurement. Fair Value The fair value measurement basis is perhaps the most difficult model to describe, although it is currently the method favoured by the majority of the international standards board. The primary target of this method â€Å"extends to non-financial items† and is directed at the â€Å"valuation of assets and liabilities in the balance sheet† (Langendijk et al 2003, p.22 and p.108). The ISAB (2006, p.12) paper states, â€Å"the objective of fair value measurement is to reflect the market value of an asset† with the reporting statements. Where this is not possible, because such a market does not exist then an estimate should be used based on what would be considered to be the value if a market was available for the asset. Thus, when preparing the financial statements, if the fair value method is being used, it is incumbent upon the management and their auditors to seek and report independent valuations in respect of the assets and liabilities that will be recorded in the corporation’s balance sheet. In practice therefore, fair value is based upon an exit value approach (ICAEW 2006, p.29) to monetary recording, although the international standard regulatory body (ISAB) does allow for the use of other measurement methods where â€Å"fair value† is not deemed feasible or appropriate. In reality corporations have a tendency in practice to utilise a combination of the measurement bases depending upon the monetary item being recorded and the differences that occur in terms of their individual industry, business size and structure (ICAEW 2006, p.3). Furthermore, as can be seen from the ICAEW (2006) discussion paper, there is an element of inter-relationship between them, which provides for additional complication. Advantages and Disadvantages Generally it is agreed that, irrespective of the method of measurement used, all of the methods have a certain degree of uncertainty and the need for estimation, although the intention is for such estimations to be based on factual information available on the date the measurement takes place (ISAB 2006, p.12). However, as outlined below, there are some significant advantages and disadvantages that attract to each of the measurement bases that are discussed within the previous section of this report. One of the fundamental benefits of this measurement method is its conservative approach to financial reporting. This is beneficial in that: It reduces the risk of unrealised future gains, which may not transpire, being distributed to shareholders in advance of the event, thereby protecting lenders and creditors. Reported profits are lower (IFP 2006, 310), which has taxation benefits in that tax is not payable upon income that has not been realised. Furthermore, management incentive schemes are unable to take advantage of profits shown though other methods that may not materialise. Less opportunity for use of inflated valuations. Another advantage that attracts to historical cost is that it is more in tune with the information that the business managers use, and indeed their processes of financial recording systems and, for some users will be more relevant to the business and, as such is an objective measurement of values (IFP 2006 p.33). In terms of the inherent disadvantages of this method, some critics view its historical nature as being the major drawback because: The information contained is out of date and therefore cannot be relied upon to give an accurate worth. The lack of value appreciation leads to an understating of the business worth and asset value. The difference between historical and current values is misleading for investors and analysts (ICAEW 2006, p.8). Current Cost – Value to the Business The major advantage that attracts to the current cost method is the relevance that it has to users of the information outside of the business management. By its nature this method provides: Competitors with an idea of the costs of new entry to the specific corporations industry market place. Regulatory bodies can use the information to assess whether there is fairness being exercised in terms of competitive advantage. Potential investors are more able to ascertain the business operational capacity on an ongoing basis. Furthermore, it is perceived by many observers that the relevance of each individual asset or liability being measured in this manner is advantageous because it provides a better overall view of the business. The reverse view of this method is based upon a number of points, the main one being the fact that the purpose of management is the maintenance of profit and increase in shareholder value, and that this does not relate to the operating capital. It is more important in this respect to increase the wealth that stakeholders receive from their investment, by achieve better returns on resources, than it is to concentrate upon operating capital. It is also considered that the rapid changes currently occurring within the market place and the pace of advancement in modern technologies negates the perceived advantages that potential new entrants gain from the this method. Realisable Value Realisable value is attractive to some users, particularly investors and vendors, because of its accuracy in denoting and reflecting the net cash position from the realisation of an asset or liability. Therefore: They are not misled into making decisions based upon monetary information that has not taken into account contractual costs attached to the sale or settlement of a balance sheet item. It becomes easier to ascertain the ongoing prospects of the business. For example, one can decide on the basis of realisable value, when a business is approaching a position of no longer being seen to be a going concern. As with current cost and fair value, the disadvantages of this method are that it does not directly relate to the information that the business management uses on a regular basis and, additionally, it relies upon a degree of estimation that is calculated according to the judgement of the business advisors, which may or may not come to fruition in the amounts submitted. Thus the position indicated within the statements may not be sustainable (ICAEW 2006, p.33). There are many academics, economists and other observers who believe that fair value is the most appropriate measurement for use in financial account, but equally there are those who disagree with this view (Langendijk et al 2003, p.52). Those who support the fair value approach claim that it is beneficial to certain user groups, including investors and lenders in that its application to individual and separate assets and liabilities gives a number of benefits: Provides a measure of the realisable value of the asset worth on disposal. More accurately identifies which assets could be sold without adversely affecting the business activity and future success. It saves the user considerable time, effort and cost in having to recalculate figures contained within other methods of valuation. Those who disagree with this measurement state that it is irrelevant to the actual intention of the business management in that the fact that the item is included within the financial statements indicates that there was no intention to sell at that time. Similarly, those in disagreement argue that, in the majority of cases, separating assets in a sales situation produces a lower return for the business than a sale containing an amalgam of asset sales is likely to return. For example, the sale of a part of a business specific revenue asset would produce a lesser price than the sale of the total assets that contribute to that asset stream. Thus it has the effect of depreciating rather than enhancing shareholder and business value. The other difficulty that is perceived to attach itself to fair value is the variety of ways in which it can be calculated and the various treatments that are used (ICAEW 2006, p.9). Improvement to conceptual framework Both of the major accounting standard boards, ISAB and FSAB[3] are aware that the existing conceptual framework for financial reporting requires improvement (Gregoriou and Gaber 2006, p.101) and that it is important that the information that these produce relating to corporations is â€Å"complete and free from error and bias† (IFP 2006, p.21). However, there are a number of areas that need to be investigated further to ensure that the revised conceptual framework envisaged is an improvement on the existing situation. The most important of these is clarification of the information that needs to be included or omitted from the financial reports and, additionally, if inclusive how and where it should be presented (Bullen and Crook 2005, p.13). At present the framework classification is not extensive enough to eradicate confusion. Furthermore, there remains at present some ambiguity in relation to the definition of the control and terminology with relation to â€Å"assets† and â€Å"liability† (Bullen and Crook 2005, p.12). Similarly, a more constructive approach to the measurement bases needs to be taken. In this respect the conceptual framework needs to more precisely identify which measurements would be appropriate for each particular item that appears within the financial statements. Failure to address this leaves an element of uncertainty, which can be damaging for both business managers and those who use and rely upon the reports. Additionally, in our opinion, there remains the problem of compatibility. There is no doubt that it is necessary to endeavour to achieve a standard of reporting that is acceptable to all of the business stakeholders, which includes the management and users who rely upon these statements. At present, as can be evidenced by the continuing debate on this subject, that harmony between the parties involved is not being met. Conclusion From the research that has been conducted in the preparation of this paper, it is the opinion of the author that there is a need for a revision of the international conceptual framework. In addition, it is also considered that the measurement bases to be used within this need to be more clearly defined. In the author’s opinion, one important and central point that it is felt necessary to take into account is that, in effect, all financial statements are historical at the time they are released. The rapidity of change that occurs within the market place and in new technology development means that factual, opinion based and estimated information contained within the financial statements is historical at the moment of publication. Therefore it is necessary to temper any improvements to the framework being considered against this premise. Bibliography Bullen, Halsey. S and Crook, Kimberley (2005). Revisiting the concepts. Retrieved 24 June 2007 from http://www.fasb.org/articlesreports/revisiting_the_concepts_may_05.pdf Edwards, Jeremy., Kay, John and Mayer Colin (1987). The Economic Analysis of Accounting Profitability. Clarendon Press. Oxford, UK. Gregoriou, Greg. N and Gaber, Mohamed (eds) (2006). International Accounting: Standards, Regulations, Financial Reporting. Butterworth-Heinemann Ltd. Oxford, UK. ICAEW (2006). Measurement in Financial Reporting. Institute of Chartered Accountants in England and Wales. Retrieved 25 June 2007 from http://www.icaew.com/index.cfm?route=142887 IFP (2006). Financial Reporting. International Financial Publishing Ltd. Guildford, UK ISAB (2006). Measurement Bases for Financial Accounting Measurement on Initial Recognition. Canadian Accounting Standards Board. Retrieved 23 June 2007 from http://www.iasb.org/NR/rdonlyres/E1A542DB-3A19-47AC-B995-EFCFA044F3EC/0/MeasurementBasesforFinancialAccountingDPfullversion.pdf Johnson, L. Todd (2004). The project to revisit the conceptual framework. The FASB Report, Dec 2004. Retrieved 25 June 2007 from http://www.fasb.org/articlesreports/project_revisit_cf_tfr_dec2004.pdf Johnson, L. Todd (2004). Understanding the conceptual framework. The FASB Report, Dec 2004. Retrieved 25 June 2007 from http://www.fasb.org/articlesreports/project_revisit_cf_tfr_dec2004.pdf Langendijk, Henk., Swagerman, Dirk and Verhoog, Willem (eds) (2003). Is Fair Value Fair?: Financial Reporting from an International Perspective. John Wiley Sons Ltd. Chichester, UK. Purdy, D.E., (1978). The Information Requirements of Employees. City of London Polytechnic. London, UK. Footnotes [1] International Financial Publishing [2] International Standards Accounting Board [3] Federal Accounting Standard Board (US).

Descriptive Essay: Grandpas Place -- Descriptive Essays, Observation

Grandpa's Place I know to take one last breath of fresh, clean air before I open the front screen door and then the faded, chipped white wood door. I walk in, and the blend of the aroma of apples and old people suffocates me. As I walk in, the same two-year old cat food is right where it has been for the last six months: in front of the front door on the cold faded tile floor. The cat disappeared four months ago, but I guess there is still hope that he will come back one day. I approach the sliding wooden door to enter the front living room and see some bird feed on the floor that must have been spilled the previous week along with a stack of news papers. This single story brick house was purchased by my Grandma and Grandpa twenty years ago. Ever since, the house has been filled with nothing but love and laughter. Behind the house, there are five or six tall, skinny trees that have died from disease but haven't fallen to the grass covered ground. Near the loose clothes line in the back yard, there are four rose bushes that need water. Dead daises and pansies from the previous summer are the main attraction in the front yard along with a five foot high metal windmill stuck in the middle of a flower garden that needs grease. The two car garage houses a huge '78 black Buick. The ol' Buick hasn't been driven in a while, but my Grandpa claims that it is still in top shape. I guess my Grandpa just keeps it around to remind him of my Grandma. Next to it is a green John Deere tractor with a ripped black seat that has a flat left rear tire, but my Grandpa claims, "It still runs like a champ." Next to it is the push lawnmower. Before I open the door, I can hear the Bronco game being televised on my Grandpa's 36"... ...the same story about so and so and how their daughter's husband's brother did this and that. All this time, I just sit there and watch my Grandpa be happy telling me this story while he slops stuff out of his mouth and onto his already stained clothes. Eventually, we finish our dinner, and I clean up the kitchen. I get all of my stuff together, make a final check that everything is good to go, and sit on a kitchen chair. My Grandpa asks sadly if it is time to go, and I say, "Yeah," with a quivering voice. So, I get up, give my Grandpa a hug and head out the door. I hate leaving this place more than anything. I hate leaving my Grandpa in that house by himself. I push open the front door and breathe in the fresh night air. As I pull out of the narrow leaf covered driveway, I look back to see my Grandpa waving at me through the dirty storm glass windows.

The Themes of Siddhartha Essay -- Hesse Siddhartha Essays

The Themes of Siddhartha      Ã‚  Ã‚  Ã‚  Ã‚   There are two themes developed in Siddhartha by Hermann Hesse.   One theme is that people can teach religious doctrine, but it may not lead one to find one's true inner "self".   The other theme is that knowledge can be taught, but wisdom comes from experience.   The main character, Siddhartha, came to these understandings during his glorious journey to find spiritual enlightenment.      Ã‚  Ã‚  Ã‚  Ã‚   In order to find his "self", Siddhartha undertook a quest that was split into four main parts.   These parts include:   understanding, escape from "self", knowledge of "self", and wisdom, (enlightenment). The first part, understanding, involved him living with his father who was a brahmin. Siddhartha realized that he made everybody else happy but that he himself wasn't.   He also got the feeling that he had already learned the best of what his teachers had to teach but it still wasn't enough.   He still wasn't satisfied.   One day he and his friend, Govinda, meditated by a banyan tree. Siddhartha recited the verse:      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   "Om is the bow, the arrow is the soul,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Brahman is the arrow's goal   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   At which one aims unflinchingly."(8)      Ã‚  Ã‚  Ã‚  Ã‚   It was after meditating with Govinda that he realized what he had to do.   In an attempt to reach the arrow's goal, he would leave his father to join the Samanas who he thought had the secrets to finding the "self".      Ã‚  Ã‚  Ã‚  Ã‚   While with the Samanas Siddhartha learned many ways to escape the "self".   He would do this through meditation, abandonment of the body, fasting, and the holding of breath. He abandoned his body thro... ... the river that he had crossed long ago and met the same ferryman that had been kind to him. During his stay with the ferryman he realized that the river was a symbol of spiritual transition; timelessness, and a teacher of the unity of all things. He had gained spiritual enlightenment.      Ã‚  Ã‚  Ã‚  Ã‚   The reasons for the trials and tribulations experienced during Siddhartha's glorious journey were to show that time was irrelevant and the world of appearances was transitory. In other words, he went through many changes in appearance and time didn't matter as long as he had achieved his goal.      Ã‚  Ã‚  Ã‚  Ã‚   Siddhartha had spent his whole life trying to gain spiritual enlightenment and at the end he finally achieved it. Like in the verse, Siddhartha used Om like a bow to direct his soul, the arrow, to spiritual enlightenment.

Concepts Of Essential Medicine Health And Social Care Essay

The Alma-Ata declaration during the International Conference on Primary Health Care in 1978 reaffirms that wellness is a cardinal human right and the attainment of the highest possible degree of wellness is a most of import worldwide societal end[ 1 ]. The Alma Ata declaration has outlined the eight indispensable constituents of primary wellness attention and proviso of indispensable medical specialties is one of them. Medicines are built-in parts of the wellness attention and the modern wellness attention is unthinkable without the handiness of necessary medical specialties. They non merely salvage lives and promote wellness, but prevent epidemics and diseases excessively. The medical specialties are doubtless one of the arms of world to contend disease and unwellness. Accessibility to medical specialties is therefore the cardinal right of every individual.Concepts of ‘Essential Medicine ‘Harmonizing to World Health Organization ( WHO ) â€Å" drug is any substance or m erchandise which is used or intended to be used to modify or research physiological system and pathological province for the benefit of the receiver † . The WHO introduced the construct of indispensable medical specialties in 1977[ 2 ]. Essential medical specialties are those that satisfy the precedence wellness attention demands of the population. They are selected with due respect to public wellness relevancy, grounds on efficaciousness and safety, and comparative cost-effectiveness. Essential medical specialties are intended to be available within the context of working wellness systems at all times in equal sums, in the appropriate dose signifiers, with assured quality and equal information, and at a monetary value the person and the community can afford. The execution of the construct of indispensable medical specialties is intended to be flexible and adaptable to many different state of affairss ; precisely which medical specialties are regarded as indispensable remains a national duty. Experience has shown that careful choice of a limited scope of indispensable medical specialties consequences in a higher quality of attention, better direction of medical specialties ( including improved quality of prescribed medical specialties ) , and a more cost-efficient usage of available wellness resources. The WHO has developed the first indispensable medical specialties list in 1977 and since so the list has been revised every 2 old ages. The current versions are the 17th WHO Essential Medicines List and the 3rd WHO Essential Medicines List for Children updated in March 2011. The indispensable medical specialty list contains limited cost-efficient and safe medical specialties, while the unfastened pharmaceutical market is flooded with big figure of medical specialties many of which are of dubious value. The exemplary list of WHO serves as a usher for the development of national and institutional indispensable medical specialty list. The construct of indispe nsable medical specialties has been worldwide accepted as a powerful tool to advance wellness equity and its impact is singular as the indispensable medical specialties are proved to be one of the most cost-efficient elements in wellness attention.Standards for choosing indispensable medical specialtiesWhich intervention is recommended and which medical specialties are selected depend on many factors, such as the form of prevalent diseases, intervention installations, the preparation and experience of available forces, fiscal resources, and familial, demographic and environmental factors. The undermentioned standards are used by the WHO Expert Committee on the Selection and Use of Essential Medicines: Merely medical specialties for which sound and equal grounds of efficaciousness and safety in a assortment of scenes is available should be selected Relative cost-effectiveness is a major consideration for taking medical specialties within the same curative class. In comparings between medical specialties, the entire cost of the intervention – non merely the unit cost of the medical specialty – must be considered, and be compared with its efficaciousness In some instances, the pick may besides be influenced by other factors such as pharmacokinetic belongingss or by local considerations such as the handiness of installations for industry or storage Each medical specialty selected must be available in a signifier in which equal quality, including bioavailability, can be ensured ; its stableness under the awaited conditions of storage and usage must be determined Most indispensable medical specialties should be formulated as individual compounds. Fixed dose combination merchandises are selected merely when the combination has a proved advantage in curative consequence, safety, attachment or in diminishing the outgrowth of drug opposition in malaria, TB and HIV/AIDS.Use of Essential Medicine ListThe construct of indispensable medical specialties has besides been adopted by many international organisations, including the United Nations Children ‘s Fund ( UNICEF ) and the Office of the United Nations High Commissioner for Refugees ( UNHCR ) , every bit good as by non-governmental organisations and international non-profit supply bureaus. Many of these organisations base their medical specialty supply system on the Model List. Lists of indispensable medical specialties besides guide the procurance and supply of medical specialties in the populace sector, schemes that reimburse medical specialty costs, medicine contributions and local medica l specialty production, and, moreover, are widely used as information and instruction tools by wellness professionals. Health insurance strategies excessively are progressively utilizing national lists of indispensable medical specialties for mention intents. The theoretical account list serves as a baseline for farther alteration ( add-on and omission of new medical specialties ) , right dose strength, and signifier depending upon the national precedence and available groundsEssential medicine list of IndiaOne of the critical constituents of the wellness attention is medicine, as they account for a significant portion of family outgo. The overall budget of medical specialties varies widely in different provinces in India. The outgo form on medical specialties of the State Government shows that there are wide-ranging differences across provinces, from every bit small as less than 2 % in Punjab to every bit much as 17 % in Kerala during 2001-02[ 3 ]. The southern provinces such as Ke rala and Tamil Nadu spend over 15 % of their wellness budget on medical specialties. Many rearward provinces, both in economic and wellness index footings, incurred the lowest outgo on medical specialties. States such as Assam, Bihar, U.P. , and Orissa spent approximately 5 % or less of their wellness budget on medical specialties. The Cardinal Government ‘s portion of medical specialties in its entire wellness budget is about 12 % . In all, approximately 10 % of the wellness budget goes into securing medical specialties in India. Even so, handiness of medical specialties frequently is a large issue. The non-availability of required medical specialties jeopardizes the credibleness of the public wellness system. Access to indispensable medical specialties is closely linked to wellness system public presentation and its use. The non-availability of indispensable medical specialties in the wellness installations is non the lone issue ; there are jobs of affordability and handines s despite passing a big proportion of resources on medical specialties. The handiness of medical specialties is undermined by several factors: hapless medical specialty supply and distribution systems ; deficient wellness installations and staff ; and low investing in wellness, and the high cost of medical specialties. The Essential Medicines List can assist states apologize the buying and distribution of medical specialties, thereby cut downing costs to the wellness system. This construct of indispensable medical specialties is comparatively new to India and Tamil Nadu is the first province to develop the indispensable medical specialty list every bit early as in 1994. Then authorities of Delhi excessively had developed its ain list. The authorities of India and many other single provinces have their ain indispensable medical specialties list, and the current national list was compiled during 2011. The list has been updated after 8 old ages. As the list needs to be developed locally and should be based on grounds non simply on single ‘s experience, it is necessary foremost to develop clinical guidelines, called criterion intervention guidelines ( STG ) . Then based on STG the list is compiled. Delhi took the lead in developing a comprehensive Drug Policy in 1994 and was the lone Indian province to hold such a comprehensive policy[ 4 ]. The policy ‘s chief aim is to better the handiness and handiness of quality indispensable drugs for all tho se in demand. Now many province authoritiess excessively have developed STG for usage within the province authorities wellness installations. The Armed Forces Medical College ( AFMC ) has developed STGs for rather big figure of common conditions and the intervention cost is besides calculated[ 5 ].Outstanding characteristics of National List of Essential Medicine ( NLEM ) 2011The medical specialties have been categorized harmonizing to curative country. Therefore a medical specialty with more than one indicant appears in more than one class. The strength of medical specialty dosage is mentioned. For essentialness of demand the medical specialties have been categorized as follows: P, S and T denote essentialness at Primary, Secondary and Tertiary degrees severally while P, S, T ( U in NLEM 2003 ) indicates essentialness at all the degrees. A sum of 348 medical specialties are present in NLEM 2011. In the NLEM 2011, 181 medical specialties autumn under the class of P, S and T, 106 medical specialties autumn under the class of S, T while 61 medical specialties are categorized as T merely. In comparing to NLEM 2003, 47 medical specialties have been deleted and 43 new medical specialties have been added.Some glaring errors in NLEM 2011Some glaring errors which catch the oculus while reading the NLEM 2011 are: NLEM includes pheniramine maleate, chlorpheniramine maleate and dexchlorpheniramine maleate as antiallergic. Even though these three different drugs are available in three different preparations, all the three need non be included in the indispensable list as these three medical specialties do non differ in efficaciousness but merely in their pharmacokinetic features Drugs from the same group which do non differ much from the paradigm need non be included in an indispensable list. Many antibiotics from the same category are included in the NLEM. For illustration, two antibiotics ( Erythrocin, and Zithromax ) have been included, as in the instance of Mefoxins Drugs for which best grounds for effectivity and safety exist are non included while some other drugs in the same group are added. For illustration, Tenormin has the best grounds among many I?-blockers, yet it is non included as an antianginal Even though both Amoxil and Principen are included in WHO EML and EMLc, the preparations differ. Amoxicillin is listed for unwritten usage and Principen parenterally. However, National EML lists unwritten preparations for Amoxil and Principen. Ampicillin is inferior to amoxicillin by unwritten path as it has less unwritten bioavailability and high incidence of diarrhea. Oral preparations of Principens need to be deleted from National EML.Significant skipsExcluding an indispensable drug can hold a important consequence on the entree to medical specialties. The NLEM 2011 has omitted some of import indispensable drugs such as: Iron and folic acid tablets do non organize a portion of the NLEM. Sing the high prevalence of anaemia in pregnant adult females in India, Fe and folic acerb supplementation during gestation is really of import. The fixed dose combination of ferric sulphate + folic acid should be made available in all primary wellness Centres ( PHCs ) so that every pregnant adult female has entree to it. The WHO EML includes it, but non the NLEM. Many drugs ( paracetamol, morphia, steroids such as Decadron, cortisol, Pediapred, many antibiotics, water pills such as Lasix, hydrochloro-thiazide, Aldactone and other drugs such as Valium, Coumadin, diphenylhydantoin, etc. ) do non hold either the dosage or dose signifier appropriate for kids. The riddance of diphenylhydantoin alterations from first order to zero order above the dosage of 300 mg/day. Titration of dose above this bound should be in the magnitude of 25 milligram. Hence, 25 milligram tablets are non merely needed for kids but besides for grownups and have hence been included in WHO EML and EMLc. The NLEM does non name phenytoin tablets of this strength. No fixed dose combination of first-line antitubercular drugs has been included in the NLEM. The combination of four drugs ( INH + rifampicin + ethambutol + pyrazinamide ) and two drugs ( INH + rifampicin ) are indispensable and should be included. No second-line antitubercular agent ( except ofloxacin ) is included in the NLEM. They are indispensable for secondary and third attention infirmaries. No drug other than Larium is included for prophylaxis of malaria.DecisionThe NLEM 2011 is significantly better than the NEML 2003. It has some errors and skips which hopefully can be corrected in the following alteration. While fixing such indispensable list demands of local people should be of the paramount importance. The Government should revise the list rather often.

Errors of Attribution

With reference to research discuss two errors in attributions. (22 marks) The Attribution Theory is a concept of social psychology that makes reference to how individuals feel the need to provide ‘cause to the events around us’. Fritz Heider first proposed the theory ‘The Psychology of Interpersonal Relations (1958), which was later developed by others such as Harold Kelley and Bernard Weiner. The developed definition of this theory refers to the role of our minds in relation to our social behaviour. There are two main categories within this particular theory, Situational factors, which refer to how one’s environment and external circumstances can influence an individual, whilst Dispositional factors refer to our personality and our traits, factors that are to do with us as people. The Self- Serving Bias focuses on the way in which we as individuals tend to associate successes with our internal ability and characteristics and equating failures to external factors. The reason that this is seen as a common human tendency is because people acknowledge success as a way of positively influencing their self-esteem levels. This bias can affect our opportunities to learn from our mistakes and improve- by refusing to accept responsibility for our failures, our skill levels remain unchanged. Although this bias can be recognized in people throughout modern day society, Lewinsohn et al (1980) proposed that the bias will have the complete opposite effect on people who have a low self esteem or see themselves in a negative light. All successes are seen as luck rather than ability, whilst failures are seen as dispositional factors, generally seeing stupidity as the sole factor for their mistakes. Ironically, Lewinsohn suggests that depressed individuals will see themselves more realistically, making more practical attributions about their personality than a ‘normal’ person will. A study that was carried out by Johnson (1964), demonstrated a Self Serving Bias through teaching. Participants (psychology students) taught two children how to multiply numbers by 10 and 20. The study was done in two phases through a one-way intercom. The first phase was to teach them how to multiply by 10, the second, by 20. After each phase, the participants were able to access the worksheets that the children used and were told to evaluate the children’s progress. The worksheets had been constructed in such a way that pupil A gave the correct answers in both worksheets, and depending on the circumstance, pupil B either did badly in both worksheets, or did badly for the first and improved in the second. The participants were therefore asked to assess their teaching abilities based on the pupils’ results. What Johnson found was that in the situation where pupil B improved, the participant saw this improvement as an indication of their abilities as teachers. When pupil B did not improve, the participants blamed the failure on the pupil’s lack of ability. Wolosin, Sherman and Till (1973) is another classic example of a study examining the self-serving bias. Participants in this study partook in a decision-making activity, in which they chose geographical locations where they believed they were most likely to meet a friend. In the first phase, the participant was performing the task whilst co-operating with another individual. The second phase consisted of the participant competing against the individual. After these two experiments were completed, the participants were given feedback. In the co-operative phase, the participant assumed more responsibility when they received positive comments, in contrast with the participants who received negative or neutral feedback. This again reiterates the point that individuals will exhibit self-biased attributions, whilst in circumstances of failure; they will provide situational factors for their lack of success. Although there is evidence to support this error of attribution, there are also contradictions to the theory. Zuckerman (1979) argued that this bias depends on our desire to maintain our self-esteem. He reasons that it we attribute our successes to dispositional factors it improves our self-esteem, whilst if we deny responsibility to failure, we are protecting our self-esteem, therefore suggesting that it all depends on the individual. Cross-cultural examination also shows that the bias is consistent. Heine (1999) and Kashima & Triandis (1986) used studies to support the theory. They found that in collectivistic cultures such as Japan, members are far less likely to attribute success to dispositional factors compared to individualistic cultures such as the US or the UK. Kashima & Triandis found that when Japanese and American participants were asked to remember slides from unfamiliar countries, Americans tended to attribute success towards their ability, whilst the Japanese attributed failure to lack of ability. This study therefore shows that there is definitely a link between maintenance of self-esteem and self-serving bias, in individualistic cultures. Fundamental Attribution Error (FAE) refers to the tendency for individuals to view behaviour as a significant factor. Therefore, we tend to overestimate dispositional factors and underestimate situational factors when attempting to explain behaviour in a member of society. The reason for this attribution error, is because generally, we focus more on the individual in the specific situation, which leads to us making judgments and decisions relating to their personality- internal attributions, simply because we do not have enough information on their character to make a balanced assessment. Lee Ross first introduced this term in 1977 defining it as ‘The tendency to underestimate the importance of situational determinants and overestimate the degree to which actions and outcomes reflect the actor’s dispositions. Napolitan and Goethals (1979) examined the theory by asking student participants to talk individually to a woman told to behave either aloof and critical or friendly and warm. The first batch of participants were told that she was acting spontaneously, whilst the other half was told that she was instructed to behave in a certain way towards them. Interestingly, the knowledge of her instructions versus spontaneity had no effect on the participants, all of whom attributed her behaviour to internal dispositional factors rather than situational. Another classic demonstration of the study was by Jones and Harris (1967). They hypothesized that people would attribute apparently free-chosen behaviour to disposition and instructed behaviour to situational factors. This was investigated by asking participants to read a series of Fidel Castro essays, some of which were pro and others were anti Fidel Castro. After reading these essays, the subjects were asked to rate the attitudes of the writers. When the subjects believed that the writers had chosen freely on their position on Castro, the participants naturally assumed that the essays reflected the genuine attitude towards Castro. However, even when the subjects were told that the writers had no choice, they still believed that the essays reflected their actual views on Castro. This supports the error of attribution because despite the fact that the participants knew that the writers were heavily constrained by the situation, the subjects still chose to attribute their views to dispositional factors. Cultural variance may affect the Fundamental Attribution Error, as members from individualistic culture have a higher tendency to commit this error compared to members from a collectivistic ulture that are less prone to it. Miller (1984) supports this argument as he found that children from western cultures make dispositional attributions whilst children from India make situational attributions, particularly when explaining the actions of someone who has done wrong. Moghaddam (1998) also stated that the FAE was due to ‘pervasive individualism' of modern western culture. Reference: http://education. calumet. purdue. edu/vockell/edPsybook/Edpsy5/edpsy5_attribution. htm http://changingminds. org/explanations/theories/attribution_theory. tm http://en. wikipedia. org/wiki/Attribution_(psychology) http://changingminds. org/explanations/theories/fundamental_attribution_error. htm http://changingminds. org/explanations/theories/self-serving_bias. htm http://ibpsychologynotes. files. wordpress. com/2011/02/04-discuss-two-errors-in-attributions. pdf http://en. wikipedia. org/wiki/Fundamental_attribution_error http://ion. uwinnipeg. ca/~clark/teach/1000-050/Ch18-social. pdf http://en. wikipedia. org/wiki/Self-serving_bias http://www. psychwiki. com/wiki/Self-serving_bias